More than naming and shaming needed to stop corporate tax avoidance

The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot see”, with a strong focus on increased transparency. The majority of the 17 recommendations in the interim report relate to improved transparency of the tax affairs of corporate taxpayers. This is a significant step in the right direction. Recent experiences in the war on corporate tax avoidance both in Australia and overseas confirm that “information is power”. Most notably, we have seen increased transparency changing the behaviour of multinational enterprises as well as inducing governments to act.

Stationary processes for object detection and non-rigid structure-from-motion

Stationary processes are random variables whose value is a signal and whose distribution is invariant to translation in the domain of the signal. They are intimately connected to convolution, and therefore to the Fourier transform, since the covariance matrix of a stationary process is a Toeplitz matrix, and Toeplitz matrices are the expression of convolution as a linear operator. This thesis utilises this connection in the study of i) efficient training algorithms for object detection and ii) trajectory-based non-rigid structure-from-motion.

Vave propagation and bandgaps in a parametrically modulated composite laminate

Wave propagation and its frequency bandgaps in a parametrically modulated composite laminate are reported in this paper. The modulated properties under considerations are due to periodic microstructure, for example honeycomb core sandwich composite, which can be parameterized and homogenized in a suitable scale. Wave equations are derived by assuming a third-order shear deformation theory. Homogenization of the wave equations is carried out in the scale of wavelength. In-plane wave and flexural-shear wave dispersions are obtained for a range of values of a stiffness modulation coefficient (alpha). A clear pattern of stop-bands is observed for alpha >= 4. To validate the band-gap phenomena, we take recourse to time domain response obtained from finite element simulation. As predicted by the proposed analytical technique, a distinct correlation between the chosen frequency band and the simulated wave arrival time and amplitude reduction is found. This promises practical applications of the proposed analytical technique to designing parametrically modulated composite laminate for wave suppression. (C) 2009 Elsevier B.V. All rights reserved.

The pedagogic prosthetic: Augmented learning as content-in-motion in hybrid educational spheres

This article draws on the design and implementation of three mobile learning projects introduced by Flanagan in 2011, 2012 and 2014 engaging a total of 206 participants. The latest of these projects is highlighted in this article. Two other projects provide additional examples of innovative strategies to engage mobile and cloud systems describing how electronic and mobile technology can help facilitate teaching and learning, assessment for learning and assessment as learning, and support communities of practice. The second section explains the theoretical premise supporting the implementation of technology and promulgates a hermeneutic phenomenological approach. The third section discusses mobility, both in terms of the exploration of wearable technology in the prototypes developed as a result of the projects, and the affordances of mobility within pedagogy. Finally the quantitative and qualitative methods in place to evaluate m-learning are explained.

Spin and relativistic motion of bound states

The wave functions of moving bound states may be expected to contract in the direction of motion, in analogy to a rigid rod in classical special relativity, when the constituents are at equal (ordinary) time. Indeed, the Lorentz contraction of wave functions is often appealed to in qualitative discussions. However, only few field theory studies exist of equal-time wave functions in motion. In this thesis I use the Bethe-Salpeter formalism to study the wave function of a weakly bound state such as a hydrogen atom or positronium in a general frame. The wave function of the e^-e^+ component of positronium indeed turns out to Lorentz contract both in 1+1 and in 3+1 dimensional quantum electrodynamics, whereas the next-to-leading e^-e^+\gamma Fock component of the 3+1 dimensional theory deviates from classical contraction. The second topic of this thesis concerns single spin asymmetries measured in scattering on polarized bound states. Such spin asymmetries have so far mainly been analyzed using the twist expansion of perturbative QCD. I note that QCD vacuum effects may give rise to a helicity flip in the soft rescattering of the struck quark, and that this would cause a nonvanishing spin asymmetry in \ell p^\uparrow -> \ell' + \pi + X in the Bjorken limit. An analogous asymmetry may arise in p p^\uparrow -> \pi + X from Pomeron-Odderon interference, if the Odderon has a helicity-flip coupling. Finally, I study the possibility that the large single spin asymmetry observed in p p^\uparrow -> \pi(x_F,k_\perp) + X when the pion carries a high momentum fraction x_F of the polarized proton momentum arises from coherent effects involving the entire polarized bound state.

Strong motion compatible source geometry

Strong motion array records are analyzed in this paper to identify and map the source zone of four past earthquakes. The source is represented as a sequence of double couples evolving as ramp functions, triggering at different instants, distributed in a region yet to be mapped. The known surface level ground motion time histories are treated as responses to the unknown double couples on the fault surface. The location, orientation, magnitude, and risetime of the double couples are found by minimizing the mean square error between analytical solution and instrumental data. Numerical results are presented for Chi-Chi, Imperial Valley, San Fernando, and Uttarakashi earthquakes. Results obtained are in good agreement with field investigations and those obtained from conventional finite fault source inversions.

Orientational melting and reorientational motion in a cubane molecular crystal: A molecular simulation study

Detailed molecular simulations are carried out to investigate the effect of temperature on orientational order in cubane molecular crystal. We report a transition from an orientationally ordered to an orientationally disordered plastic crystalline phase in the temperature range 425-450 K. This is similar to the experimentally reported transition at 395 K. The nature of this transition is first order and is associated with a 4.8% increase in unit Cell volume that is comparable to the experimentally reported unit cell volume change of 5.4% (Phys. Rev. Lett. 1997, 78, 4938). An orientational order parameter, eta(T), has been defined in terms of average angle of libration of a molecular 3-fold axis and the orientational melting has been characterized by using eta(T). The orientational melting is associated with an anomaly in specific heat at constant pressure (C-p) and compressibility (kappa). The enthalpy of transition and entropy of transition associated with this orientational melting are 20.8 J mol(-1) and 0.046 J mol(-1) K-1, respectively. The structure of crystalline as well as plastic crystalline phases is characterized by using various radial distribution functions and orientational distribution functions. The coefficient of thermal expansion of the plastic crystalline phase is more than twice that of the crystalline phase.

Julkisen tilan kontrollin ulottuvuuksia : tapaustutkimus Stop Töhryille -projektista.

Tämä tutkielma keskittyy julkisen kaupunkitilan kontrollin eri muotoihin. Ihmiset käyttävät kaupunkitilaa eri tavoin ja eri tarkoituksiin. Tilan sallitut ja kielletyt käyttömuodot ovat aina erilaisten toiveiden yhteensovittamista: yhteisen neuvottelun tulos. Tilaa myös kontrolloidaan vastaamaan erilaisia toiveita ja odotuksia. Tutkielmassa julkisen tilan kontrollin muodot on jaettu kolmeen: tilan fyysinen muokkaaminen, tilan valvonta ja asenteisiin vaikuttaminen esimerkiksi politiikkaohjelmilla. Tärkeimpänä kiinnostuksen kohteena on tilanne, jossa jokin toiminta kielletään kokonaisuudessaan. Tutkielmassa käytetään konkreettisena esimerkkinä yrityksestä kontrolloida tilaa Helsingin kaupungin Stop Töhryille -projektia: kyseessä on tapaustutkimus em. projektista. Projekti toteutettiin vuosina 1998–2008 Helsingin kaupungin rakennusviraston sekä yleisten töiden lautakunnan alaisuudessa. Projektin tavoitteena oli vähentää ja poistaa kaupunkitilassa näkyviä graffiteja. Keinoina tähän oli tekninen siivous, valvonta ja viestintä. Graffitit voidaan nähdä yhtenä keinona vallata tilaa itselle. Tutkimuksen ongelmanasettelun taustalla on pohdinta siitä, kohdistuuko julkisen tilan kontrolli jonkin tietyn toiminnon ei-toivottavuuteen vai kohdistuuko kontrolli tiettyjen toimijoiden ei-toivottavuuteen. Tavoitteena on selvittää, minkälainen tilan kontrolliin tähtäävä ohjelma Stop Töhryille -projekti oli. Tutkimuskysymykset liittyvät siihen, miksi projekti toteutettiin, mihin projektin toimenpiteet kohdistuivat ja miten nollatoleranssi määriteltiin projektissa. Tutkielman teoreettinen viitekehys pohjautuu Jock Youngin määritelmälle nollatoleranssista, nollatoleranssin kritiikille sekä Henri Lefebvren, Don Mitchellin, Andrea Sharkeyn ja Rob Shieldsin kirjoituksiin oikeudesta tilaan. Aineistona käytetään yleisten töiden lautakunnan kokousten esityslista- ja pöytäkirjamateriaalia sekä haastatteluja projektissa mukana olleille tai projektiin vaikuttaneille tahoille (N=4). Analyysin menetelmänä sovelletaan diskurssianalyysiä. Aineiston perusteella voidaan todeta, että projektissa hyödynnettiin laajasti erilaisia kontrollin keinoja. Projektin toimenpiteet keskittyivät alussa enemmän toimintoon (graffitien puhdistamiseen ja ehkäisyyn), mutta viimeisinä vuosina painopiste siirtyi enemmän toimijaan (graffitintekijään). Aineiston analyysissä yhtenä olennaisena toimijaryhmänä esille nousivat nuoret ja nuoriso, jotka mainittiin useaan otteeseen graffitintekijöinä. Tutkielmassa tätä ilmiötä pohditaan Mike Presdeen nuoruuden kriminalisointi -käsitteen sekä Zygmunt Baumanin ulossulkemisen paradigman kautta. Nollatoleranssiretoriikka on löydettävissä projektista kolmella tasolla: ideologisella, toiminnallisella sekä viestinnällisellä. Nollatoleranssia perusteltiin ideologisella tasolla rikottujen ikkunoiden teesillä: pieniä sosiaalisia häiriöitä poistamalla voidaan ehkäistä suuria rikoksia. Tämä perustelu vietiin toiminnalliselle tasolle, jossa häiriökäyttäytyjiä valvottiin ja heille vaadittiin kovia rangaistuksia. Viestinnällä pyrittiin madaltamaan kansalaisten sietokykyä graffiti-ilmiöön ja edesautettiin mahdollisimman laajan kansalais- ja asukasyhteistyön syntymistä. Lisäksi projektissa luotiin aktiivisesti tiedon ja kielen politiikkaa, joissa tuotetaan käsitystä siitä että graffitit lisäävät turvattomuutta ja konstruoidaan sellainen kieli, jossa graffitit nähdään ongelmana.

Transient MHD stagnation flow of a non-Newtonian fluid due to impulsive motion from rest

The transient boundary layer flow and heat transfer of a viscous incompressible electrically conducting non-Newtonian power-law fluid in a stagnation region of a two-dimensional body in the presence of an applied magnetic field have been studied when the motion is induced impulsively from rest. The nonlinear partial differential equations governing the flow and heat transfer have been solved by the homotopy analysis method and by an implicit finite-difference scheme. For some cases, analytical or approximate solutions have also been obtained. The special interest are the effects of the power-law index, magnetic parameter and the generalized Prandtl number on the surface shear stress and heat transfer rate. In all cases, there is a smooth transition from the transient state to steady state. The shear stress and heat transfer rate at the surface are found to be significantly influenced by the power-law index N except for large time and they show opposite behaviour for steady and unsteady flows. The magnetic field strongly affects the surface shear stress, but its effect on the surface heat transfer rate is comparatively weak except for large time. On the other hand, the generalized Prandtl number exerts strong influence on the surface heat transfer. The skin friction coefficient and the Nusselt number decrease rapidly in a small interval 0 < t* < 1 and reach the steady-state values for t* >= 4. (C) 2010 Published by Elsevier Ltd.

Generalised vortex motion of compressible fluid with and without magnetic field and suction

The laminar boundary layer over a stationary infinite disk induced by a rotating compressible fluid is considered. The free stream velocity has been taken as tangential and varies as a power of radius, i.e. v∞ ˜ r−n. The effect of the axial magnetic field and suction is also included in the analysis. An implicit finite difference scheme is employed to the governing similarity equations for numerical computations. Solutions are studied for various values of disk to fluid temperature ratio and for values of n between 1 and −1. In the absence of the magnetic field and suction, velocity profiles exhibit oscillations. It has been observed that for a hot disk in the presence of a magnetic field the boundary layer solutions decay algebraically instead of decaying exponentially. In the absence of the magnetic field and suction, the solution of the similarity equations exists only for a certain range of n.

Can biological motion be a biometric?

Biological motion has successfully been used for analysis of a person's mood and other psychological traits. Efforts are made to use human gait as a non-invasive mode of biometric. In this reported work, we try to study the effectiveness of biological gait motion of people as a cue to biometric based person recognition. The data is 3D in nature and, hence, has more information with itself than the cues obtained from video-based gait patterns. The high accuracies of person recognition using a simple linear model of data representation and simple neighborhood based classfiers, suggest that it is the nature of the data which is more important than the recognition scheme employed.

Apsidal motion in 4U 0115+63 and orbital parameters of 2S 1417-624 and V0332+53

Be/X-ray binary pulsars have wide eccentric orbits and hence the angle of periastron of the orbit is very well defined in these sources. The presence of an X-ray pulsar allows for accurate measurements of orbital elements. A Be star usually is a rapidly rotating star and hence will deviate from spherical geometry. The tidal interaction between the neutron star and the Be star will add to the distortion of the Be star and alter its mass distribution. Thus a measurable rate of apsidal motion is expected from these systems. In this paper, we present the first conclusive detection of apsidal motion of the binary 4U 0115+63. We also present new and accurate orbital parameters of the Be/X-ray binaries V0332+53 and 2S 1417-624.

Chlorine-35 nuclear quadrupole resonance study of molecular torsional motion in some chloropyridine-N-oxides and chloroquinoline-N-oxides

Chlorine has been substituted at the 2- and 4-positions in the pyridine and quinoline rings of the corresponding N-oxides and 35Cl n.q.r. spectra have been studied in the temperature range 77–300 K. The change in the n.q.r. frequencies in N-oxides as compared to their parent compounds are interpreted in terms of the conjugative effect and the inductive effect of the N+—O– group. The negative temperature coefficients of the resonance frequencies in chloropyridine-N-oxides have been analysed using the Bayer, Kushida and Brown equations. The calculated torsional frequencies, which are in the range 52–78 cm–1, are found to be only slightly temperature dependent.