"Money pouring out of its ears" : on the taxation of really profitable nonprofit organisations in Australia

Under current law Australia appears to be a tax haven for certain non-governmental institutions. Millions of ordinary business income may go untaxed and the deductibility for donations is unlimited - both are very generous tax measures in an international context. The basic problems of most Australian nonprofit organisations are not taxation; they are just that: nonprofit. Anybody interested in the non-governmental sector should be willing to face the question: What is an equitable tax treatment? The short-term tactic of ducking the question may not be the best or most beneficial long term strategy.

Case study of Queensland state taxation

1. Like the Commonwealth Tax regime, state taxation legislation has now ballooned in size from the good old days when life and tax were relatively simple issues. 2. This case study of Queensland state taxation will examine the following taxes affecting churches and charities in this state: (a) Stamp Duty (b) Land Tax; and (c) Local Authority Rates 3. Each type of tax will be considered in turn. A brief legislative history of the statutory instruments governing these taxes will be given with a closer examination of the present schemes. Relevant judicial pronouncements will be considered and some open discussion of real life examples. 4. It is submitted that the regular donors to our worthy charities and the dedicated weekly churchgoers would have absolutely no idea: (a) that indirectly the value of their donations and weekly offerings are increasingly being eroded by the imposts of Government not only in terms of the amounts of those imposts but the enormous administrative burden of coping with the legislation; (b) of the complexity of the taxation legislation affecting their churches and charities; or (c) that their churches and charities are even paying taxes.

A select and annotated bibliography of nonprofit taxation

It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a reference to examine the state of taxation and charities. There will no doubt be discussions on the taxation benefits enjoyed by charities. These benefits include not only the exemption from being liable for income tax and enjoying the status of being a "deductible body" for the purpose of gifts, but also fringe benefits tax, sales tax, land tax, stamp duty, financial institutions duty, local government rates and charges as well as electricity, gas, telephone and motor vehicle concessions.

Effect on charitable bodies of taxation alternations

It appears that the Industry Commission terms of reference will include a review of (among other things) the appropriateness of the present taxation treatment of charitable organisations. It is uncertain exactly which taxation treatments might be reviewed. However, at a federal government level, a review of the current taxation treatment of charitable organisations could refer to a review of the following taxation measures...

Towards spontaneous facial expression recognition in real-world video

Facial expression is an important channel of human social communication. Facial expression recognition (FER) aims to perceive and understand emotional states of humans based on information in the face. Building robust and high performance FER systems that can work in real-world video is still a challenging task, due to the various unpredictable facial variations and complicated exterior environmental conditions, as well as the difficulty of choosing a suitable type of feature descriptor for extracting discriminative facial information. Facial variations caused by factors such as pose, age, gender, race and occlusion, can exert profound influence on the robustness, while a suitable feature descriptor largely determines the performance. Most present attention on FER has been paid to addressing variations in pose and illumination. No approach has been reported on handling face localization errors and relatively few on overcoming facial occlusions, although the significant impact of these two variations on the performance has been proved and highlighted in many previous studies. Many texture and geometric features have been previously proposed for FER. However, few comparison studies have been conducted to explore the performance differences between different features and examine the performance improvement arisen from fusion of texture and geometry, especially on data with spontaneous emotions. The majority of existing approaches are evaluated on databases with posed or induced facial expressions collected in laboratory environments, whereas little attention has been paid on recognizing naturalistic facial expressions on real-world data. This thesis investigates techniques for building robust and high performance FER systems based on a number of established feature sets. It comprises of contributions towards three main objectives: (1) Robustness to face localization errors and facial occlusions. An approach is proposed to handle face localization errors and facial occlusions using Gabor based templates. Template extraction algorithms are designed to collect a pool of local template features and template matching is then performed to covert these templates into distances, which are robust to localization errors and occlusions. (2) Improvement of performance through feature comparison, selection and fusion. A comparative framework is presented to compare the performance between different features and different feature selection algorithms, and examine the performance improvement arising from fusion of texture and geometry. The framework is evaluated for both discrete and dimensional expression recognition on spontaneous data. (3) Evaluation of performance in the context of real-world applications. A system is selected and applied into discriminating posed versus spontaneous expressions and recognizing naturalistic facial expressions. A database is collected from real-world recordings and is used to explore feature differences between standard database images and real-world images, as well as between real-world images and real-world video frames. The performance evaluations are based on the JAFFE, CK, Feedtum, NVIE, Semaine and self-collected QUT databases. The results demonstrate high robustness of the proposed approach to the simulated localization errors and occlusions. Texture and geometry have different contributions to the performance of discrete and dimensional expression recognition, as well as posed versus spontaneous emotion discrimination. These investigations provide useful insights into enhancing robustness and achieving high performance of FER systems, and putting them into real-world applications.

Can you describe him for me? A technique for semantic person search in video

From a law enforcement standpoint, the ability to search for a person matching a semantic description (i.e. 1.8m tall, red shirt, jeans) is highly desirable. While a significant research effort has focused on person re-detection (the task of identifying a previously observed individual in surveillance video), these techniques require descriptors to be built from existing image or video observations. As such, person re-detection techniques are not suited to situations where footage of the person of interest is not readily available, such as a witness reporting a recent crime. In this paper, we present a novel framework that is able to search for a person based on a semantic description. The proposed approach uses size and colour cues, and does not require a person detection routine to locate people in the scene, improving utility in crowded conditions. The proposed approach is demonstrated with a new database that will be made available to the research community, and we show that the proposed technique is able to correctly localise a person in a video based on a simple semantic description.

Interactive product browsing and configuration using remote augmented reality sales services

Real-time remote sales assistance is an underdeveloped component of online sales services. Solutions involving web page text chat, telephony and video support prove problematic when seeking to remotely guide customers in their sales processes, especially with configurations of physically complex artefacts. Recently, there has been great interest in the application of virtual worlds and augmented reality to create synthetic environments for remote sales of physical artefacts. However, there is a lack of analysis and development of appropriate software services to support these processes. We extend our previous work with the detailed design of configuration context services to support the management of an interactive sales session using augmented reality. We detail the context and configuration services required, presenting a novel data service streaming configuration information to the vendor for business analytics. We expect that a fully implemented configuration management service, based on our design, will improve the remote sales experience for both customers and vendors alike via analysis of the streamed information.

Real-time power line extraction from unmanned aerial system video images

In this paper a real-time vision based power line extraction solution is investigated for active UAV guidance. The line extraction algorithm starts from ridge points detected by steerable filters. A collinear line segments fitting algorithm is followed up by considering global and local information together with multiple collinear measurements. GPU boosted algorithm implementation is also investigated in the experiment. The experimental result shows that the proposed algorithm outperforms two baseline line detection algorithms and is able to fitting long collinear line segments. The low computational cost of the algorithm make suitable for real-time applications.

Quality based frame selection for video face recognition

Quality based frame selection is a crucial task in video face recognition, to both improve the recognition rate and to reduce the computational cost. In this paper we present a framework that uses a variety of cues (face symmetry, sharpness, contrast, closeness of mouth, brightness and openness of the eye) to select the highest quality facial images available in a video sequence for recognition. Normalized feature scores are fused using a neural network and frames with high quality scores are used in a Local Gabor Binary Pattern Histogram Sequence based face recognition system. Experiments on the Honda/UCSD database shows that the proposed method selects the best quality face images in the video sequence, resulting in improved recognition performance.

Flourishing and video games

Studies dedicated to understanding the relationship between gaming and mental health, have traditionally focused on the effects of depression, anxiety, obsessive usage, aggression, obesity, and faltering ‘real life’ relationships. The complexity of game genre and personality aside, this review aims to define a space for a positive relationship between videogame play and wellbeing by applying current videogame research to the criteria that defines the wellbeing construct ‘flourishing’. Self- determination theory (SDT), and flow provide context, and areas of overlap are explored.

Between formal and informal : the shakeout in China’s online video industry

While a rich body of literature in television and film studies and media policy studies has tended to focus on the media activities in the formal sector, we know much less about informal media activities, its influence on state policies, as well as the dynamics between the formal and the informal sectors. This article examines these issues with reference to a particularly revealing period following a large-scale government crackdown on peer-to-peer video sharing sites in China in 2008. By analyzing the aim and consequences of the state action, I point to the counter-productive effect in terms of cultural loss and the resurgence of offline piracy; and show the positive impact on forcing the informal into the formal sector, and pressuring the formal to innovate. Meanwhile, an increasing rapprochement between professional and user-created content leads to a new relationship between formal and informal sectors. This case demonstrates the importance of considering the dynamics between the two sectors. It also offers compelling evidence of the role of the informal sector in engendering state action, which in turn impacted on the co-evolution of the formal and the informal sectors.

Video-based training combined with flotation tank recovery does not improve three-point shooting in basketball

Video-based training combined with flotation tank recovery may provide an additional stimulus for improving shooting in basketball. A pre-post controlled trial was conducted to assess the effectiveness of a 3 wk intervention combining video-based training and flotation tank recovery on three-point shooting performance in elite female basketball players. Players were assigned to an experimental (n=10) and control group (n=9). A 3 wk intervention consisted of 2 x 30 min float sessions a week which included 10 min of video-based training footage, followed by a 3 wk retention phase. A total of 100 three-point shots were taken from 5 designated positions on the court at each week to assess three-point shooting performance. There was no clear difference in the mean change in the number of successful three-point shots between the groups (-3%; ±18%, mean; ±90% confidence limits). Video-based training combined with flotation recovery had little effect on three-point shooting performance.

Netflix : a house of cards or the new HBO?

'House of Cards' was a $100 million, 13-episode TV series starring Kevin Spacey and directed by David Fincher, that premiered in 2013 exclusively online, available only to Netflix subscribers. For over a year, Netflix had received much media attention for both its rapid international expansion and for its financial woes resulting in a plummeting share price and had some financial analysts postulating that it might not even survive. This article asks how can a company that teetering on the brink spend $100 million commissioning a TV series, let alone push ahead with global expansion? It asks is Netflix’s business model sustainable? And if it is, what does its entry into original programming mean for the future of television?