The Definition of Charity and its Nexus with Tax Preference Issues

Charity, since the Reformation, has been secularised to the extent that the continued use by the courts of analogies to a four hundred year old statute in order to determine charitable purpose with respect to tax exempt status, is giving rise to absurd situations. Tax exempt status is generally assigned by an agent of the government, for example the Inland Revenue Department in New Zealand, without any evaluation of the impact of the activities of the charitable organisation on social or economic policies. It is only when the activities of the charitable organisation are challenged in the courts, that the charitable organisation may lose its privileged position. From this brief analysis, it can be seen that the situation which is developing is a classic case of 'putting the cart before the horse'. A recent New Zealand case demonstrates the folly of assigning tax exempt status without first having examined the charitable purposes of the trust, and without having conjointly undertaken an evaluation of the social and economic impact of that charitable organisation. It is apparent that there is a need for substantial changes in charity law, with respect to charitable purpose and fiscal issues, in today's social and economic climate.

Career path of a corruption entrepreneur

The study of criminal career paths is necessary to understand the methods of success employed by high-performing criminals. The aim of this article is to focus on the career path of Jack Herbert who set up and maintained extensive corruption networks between organised crime groups and police in the Australian state of Queensland. This study builds on Morselli’s work on the career paths of Sammy Gravano and Howard Marks that demonstrate how understanding social networks is an essential part of comprehending how organised criminals succeed. The data for this study were taken from the transcripts of the Fitzgerald Commission of Inquiry, which uncovered the extensive and resilient corruption network operated by Herbert. Herbert’s relationships have been plotted to establish the nature of his operations. The findings indicate that communication of trust both allows for success and sets the boundaries of a network. Most importantly, this case study identifies Herbert’s reliance on holding a monopoly as the cornerstone of his network power and position. This article adds to the literature on criminal career paths by moving away from a classic organised criminal grouping into the area of police corruption and uncovers the distinctive opportunities that this position offers the career criminal.

'Rebellion in the backland': discourse, truth and power

This article sets out to interpret the construction of truth discourse in the War of Canudos, through the classic 'Rebellion in the backland' by Euclides da Cunha. To enrich the research, the articles wrote by Cunha, while he was a war correspondent for the Estado de São Paulo newspaper, will be analyzed, too. Along with the text, the expression “truth-effects” designed by French philosopher Michel Foucault is being used. “Effects of truth” is an expression in reference to the idea of discourses being neither true nor false. In Os sertões, the effects of truth emerge from strategic power disputes amongst the Church, landowners, politicians and a seaside ruling elite that ignores the reality of the poor and forsaken hinterlands. Keywords: discourse, power, truth.

Resolution of the chiral (1R,2S) enantiomer of cis-cyclohexane-1,2-dicarboxylic acid in the brucinium salt 2,3-dimethoxy-10-oxostrychnidinium (1R,2S)-2-carboxycyclohexane-1-carboxylate dihydrate

The structure of the 1:1 brucinium salt of cis-cyclohexane-1,2-dicarboxylic acid, 2,3-dimethoxy-10-oxostrychnidinium (1R,2S)-2-carboxycyclohexane-1-carboxylate dihydrate, has revealed the resolved (1R,2S) enantiomer of the acid. Crystals of the compound are orthorhombic, space group P212121, with unit cell dimensions a = 8.1955(3), b = 12.4034(3), c = 29.9073(9)Å, and Z = 4. The asymmetric unit comprises the brucinium cation, the hydrogen cis-cyclohexane-1,2-dicarboxylate cation, in which the carboxylate group is disordered over two sites (58, 42%), and two water molecules of solvation, one of which is occupies two 50% occupancy sites. The classic undulating brucinium cation substructures are present with the anion and the water molecules occupying the interstitial cavities and are hydrogen-bonded to them in a two-dimensional network structure.

Alternating direction implicit numerical method for the space and time fractional Bloch-Torrey equation in 3-D

Recently, some authors have considered a new diffusion model–space and time fractional Bloch-Torrey equation (ST-FBTE). Magin et al. (2008) have derived analytical solutions with fractional order dynamics in space (i.e., _ = 1, β an arbitrary real number, 1 < β ≤ 2) and time (i.e., 0 < α < 1, and β = 2), respectively. Yu et al. (2011) have derived an analytical solution and an effective implicit numerical method for solving ST-FBTEs, and also discussed the stability and convergence of the implicit numerical method. However, due to the computational overheads necessary to perform the simulations for nuclear magnetic resonance (NMR) in three dimensions, they present a study based on a two-dimensional example to confirm their theoretical analysis. Alternating direction implicit (ADI) schemes have been proposed for the numerical simulations of classic differential equations. The ADI schemes will reduce a multidimensional problem to a series of independent one-dimensional problems and are thus computationally efficient. In this paper, we consider the numerical solution of a ST-FBTE on a finite domain. The time and space derivatives in the ST-FBTE are replaced by the Caputo and the sequential Riesz fractional derivatives, respectively. A fractional alternating direction implicit scheme (FADIS) for the ST-FBTE in 3-D is proposed. Stability and convergence properties of the FADIS are discussed. Finally, some numerical results for ST-FBTE are given.

Integrated vision-based attitude estimation

For many years, computer vision has lured researchers with promises of a low-cost, passive, lightweight and information-rich sensor suitable for navigation purposes. The prime difficulty in vision-based navigation is that the navigation solution will continually drift with time unless external information is available, whether it be cues from the appearance of the scene, a map of features (whether built online or known a priori), or from an externally-referenced sensor. It is not merely position that is of interest in the navigation problem. Attitude (i.e. the angular orientation of a body with respect to a reference frame) is integral to a visionbased navigation solution and is often of interest in its own right (e.g. flight control). This thesis examines vision-based attitude estimation in an aerospace environment, and two methods are proposed for constraining drift in the attitude solution; one through a novel integration of optical flow and the detection of the sky horizon, and the other through a loosely-coupled integration of Visual Odometry and GPS position measurements. In the first method, roll angle, pitch angle and the three aircraft body rates are recovered though a novel method of tracking the horizon over time and integrating the horizonderived attitude information with optical flow. An image processing front-end is used to select several candidate lines in a image that may or may not correspond to the true horizon, and the optical flow is calculated for each candidate line. Using an Extended Kalman Filter (EKF), the previously estimated aircraft state is propagated using a motion model and a candidate horizon line is associated using a statistical test based on the optical flow measurements and location of the horizon in the image. Once associated, the selected horizon line, along with the associated optical flow, is used as a measurement to the EKF. To evaluate the accuracy of the algorithm, two flights were conducted, one using a highly dynamic Uninhabited Airborne Vehicle (UAV) in clear flight conditions and the other in a human-piloted Cessna 172 in conditions where the horizon was partially obscured by terrain, haze and smoke. The UAV flight resulted in pitch and roll error standard deviations of 0.42° and 0.71° respectively when compared with a truth attitude source. The Cessna 172 flight resulted in pitch and roll error standard deviations of 1.79° and 1.75° respectively. In the second method for estimating attitude, a novel integrated GPS/Visual Odometry (GPS/VO) navigation filter is proposed, using a structure similar to a classic looselycoupled GPS/INS error-state navigation filter. Under such an arrangement, the error dynamics of the system are derived and a Kalman Filter is developed for estimating the errors in position and attitude. Through similar analysis to the GPS/INS problem, it is shown that the proposed filter is capable of recovering the complete attitude (i.e. pitch, roll and yaw) of the platform when subjected to acceleration not parallel to velocity for both the monocular and stereo variants of the filter. Furthermore, it is shown that under general straight line motion (e.g. constant velocity), only the component of attitude in the direction of motion is unobservable. Numerical simulations are performed to demonstrate the observability properties of the GPS/VO filter in both the monocular and stereo camera configurations. Furthermore, the proposed filter is tested on imagery collected using a Cessna 172 to demonstrate the observability properties on real-world data. The proposed GPS/VO filter does not require additional restrictions or assumptions such as platform-specific dynamics, map-matching, feature-tracking, visual loop-closing, gravity vector or additional sensors such as an IMU or magnetic compass. Since no platformspecific dynamics are required, the proposed filter is not limited to the aerospace domain and has the potential to be deployed in other platforms such as ground robots or mobile phones.

Green criminology and dirty collar crime

As a contribution to literature drawing together green criminology and studies of organised and corporate crime, this paper provides a case study of crimes and public health harms linked to the Naples garbage disposal crisis. The context is the inability of modern consumer society to cope with the problem of mass production of waste. In turn this leads to opportunities for both legal and criminal entrepreneurs to offer services that promise but fail to ‘dispose’ of the problem. The analysis draws upon environmental law and classic studies of organised crime.

Micromarrows—Three-dimensional coculture of hematopoietic stem cells and mesenchymal stromal cells

Hematopoietic stem cell (HSC) transplant is a well established curative therapy for some hematological malignancies. However, achieving adequate supply of HSC from some donor tissues can limit both its application and ultimate efficacy. The theory that this limitation could be overcome by expanding the HSC population before transplantation has motivated numerous laboratories to develop ex vivo expansion processes. Pioneering work in this field utilized stromal cells as support cells in cocultures with HSC to mimic the HSC niche. We hypothesized that through translation of this classic coculture system to a three-dimensional (3D) structure we could better replicate the niche environment and in turn enhance HSC expansion. Herein we describe a novel high-throughput 3D coculture system where murine-derived HSC can be cocultured with mesenchymal stem/stromal cells (MSC) in 3D microaggregates—which we term “micromarrows.” Micromarrows were formed using surface modified microwells and their ability to support HSC expansion was compared to classic two-dimensional (2D) cocultures. While both 2D and 3D systems provide only a modest total cell expansion in the minimally supplemented medium, the micromarrow system supported the expansion of approximately twice as many HSC candidates as the 2D controls. Histology revealed that at day 7, the majority of bound hematopoietic cells reside in the outer layers of the aggregate. Quantitative polymerase chain reaction demonstrates that MSC maintained in 3D aggregates express significantly higher levels of key hematopoietic niche factors relative to their 2D equivalents. Thus, we propose that the micromarrow platform represents a promising first step toward a high-throughput HSC 3D coculture system that may enable in vitro HSC niche recapitulation and subsequent extensive in vitro HSC self-renewal.

Infrared spectra of Mg-SiO smokes : comparison with analytical electron microscopy studies

An important component of current models for interstellar and circumstellar evolution is the infrared (IR)spectral data collected from stellar outflows around oxygen-rich stars and from the general interstellar medium [1]. IR spectra from these celestial bodies are usually interpreted as showing the general properties of sub-micron sized silicate grains [2]. Two major features at 10 and 20 microns are reasonably attributed to amorphous olivine or pyroxene (e.g. Mg2Si04 or MgSi03) on the basis of comparisons with natural standards and vapor condensed silicates [3-6]. In an attempt to define crystallisation rates for spectrally amorphous condensates, Nuth and Donn [5] annealed experimentally produced amorphous magnesium silicate smokes at 1000K. On analysing these smokes at various annealing times, Nuth and Donn [5] showed that changes in crystallinity measured by bulk X-ray diffraction occured at longer annealing times (days) than changes measured by IR spectra (a few hours). To better define the onset of crystallinity in these magnesium silicates, we have examined each annealed product using a JEOL 1OOCX analytical electron microscope (AEM). In addition, the development of chemical diversity with annealing has been monitored using energy dispersive spectroscopy of individual grains from areas <20nm in diameter. Furthermore, the crystallisation kinetics of these smokes under ambient, room temperature conditions have been examined using bulk and fourier transform infrared (FTIR)spectra.

Balls up : the converse blank canvas project

Research background: For decades the Chuck Taylor All Star basketball shoe (first designed in 1921 by Converse, an American shoe company), has been an iconic item of fashion apparel, particularly for the youth oriented market - as a form of self expression and identify, adolescents have for generations been customising their Converse sneakers to create innovative and unique footwear. Although originally developed purely for sport, sneakers gradually crossed over into fashion and the majority of athletic shoes are now purchased for street fashion or leisure wear. Artisan Gallery (Brisbane), in conjunction with the exhibition Reboot: Function, Fashion and the Sneaker, a history of the sneaker, selected 20 designers to customise and re-design the classic Converse Chuck Taylor All Stars shoe and in doing so highlighted the diversity of forms possible for creative outcomes. As Artisan Gallery Curator Kirsten Fitzpatrick states “the ‘sports show’, designed to coincide with the Olympics, is also about exploring the sneaker as a platform for creativity... and (one) of the more bazaar creations was Dean Brough's deconstructed shoes to make men’s underwear.” The exhibition ran from 21 June – 16 August 2012: http://artisan-ideaskillproduct.blogspot.com.au/2012/06/converse-blank-canvas-project.html Research question: Even though the sneaker is a fashion item, it still is fundamentally used for foot protection and historically was aligned to ball sports, principally Basketball - as a fashion designers/practitioner how can I connect (in a whimsical manner) this history of usage for ball sports to the sneaker and re-design and re-use all the physical elements of the shoe to produce a unique wearable item of clothing - the selected medium for this challenge and experimentation was the classic archetypal men’s white boxer shorts. Artisan Statement BALLS UP - The Converse Sneaker, it’s almost impossible to imagine a better rounded item to maintain peak performance for all types of ball sports. Gentlemen, your other most precious balls also deserve this level of comfort and support to sustain the hard times – the Converse Boxer, balls up, bats out, get ready to play hard. Research contribution: The project highlighted some of the unique and diverse creative manifestations that are possible from the classic sneaker. From a fashion practitioners’ perspective, the design outcomes (men’s boxer short made from converse sneakers) demonstrated the strong association to iconic fashion apparel, and recognised the connection to wearability and comfort that is requisite in both footwear and men’s underwear. Research significance: The exhibition was viewed by in excess of 1000 people and generated exceptional media coverage and public exposure/impact. As Artisan Gallery Curator Kirsten Fitzpatrick states “20 of Brisbane's best designers were given the opportunity to customise their own Converse Sneakers, with The Converse Blank Canvas Project.” And to be selected in this category demonstrates the calibre of importance for design prominence.

Framing sexual harassment through media representations

This article examines mainstream news media texts reporting sexual harassment in four industrialized countries. The study first identifies the aspects of sexual harassment cases considered newsworthy by asking how the media texts characterize such cases. Second, the study illuminates the discourses evident in these texts, which are theorized as a mode by which understandings of workplace gender (in)equality shape, and are shaped by, individuals, organizations and the community. The analysis reveals that the media most frequently reports “classic” sexual harassment and emphasizes scandalous allegations and overtly sexualized conduct. The hegemony of a discourse of sexual harassment as an individualized problem of inappropriate employee behavior is also evident. By contrast, discourses presenting sexual harassment as a systemic issue, or as symptomatic of broader gender inequality, are less frequent. We argue that these media representations limit opportunities to frame sexual harassment as dynamic, complex, and part of the practice of gendering in and beyond organizational boundaries.

Privacy-aware workflow management

Information security policies play an important role in achieving information security. Confidentiality, Integrity, and Availability are classic information security goals attained by enforcing appropriate security policies. Workflow Management Systems (WfMSs) also benefit from inclusion of these policies to maintain the security of business-critical data. However, in typical WfMSs these policies are designed to enforce the organisation’s security requirements but do not consider those of other stakeholders. Privacy is an important security requirement that concerns the subject of data held by an organisation. WfMSs often process sensitive data about individuals and institutions who demand that their data is properly protected, but WfMSs fail to recognise and enforce privacy policies. In this paper, we illustrate existing WfMS privacy weaknesses and introduce WfMS extensions required to enforce data privacy. We have implemented these extensions in the YAWL system and present a case scenario to demonstrate how it can enforce a subject’s privacy policy.

A simulation framework for smart meter security evaluation

The evolution of classic power grids to smart grids creates chances for most participants in the energy sector. Customers can save money by reducing energy consumption, energy providers can better predict energy demand and environment benefits since lower energy consumption implies lower energy production including a decrease of emissions from plants. But information and communication systems supporting smart grids can also be subject to classical or new network attacks. Attacks can result in serious damage such as harming privacy of customers, creating economical loss and even disturb the power supply/demand balance of large regions and countries. In this paper, we give an overview about the German smart measuring architecture, protocols and security. Afterwards, we present a simulation framework which enables researchers to analyze security aspects of smart measuring scenarios.

Understanding women’s working lives

The last 50 years have produced multiple changes in our understanding of the place of paid and unpaid work in women’s lives. A growing theoretical, research and practical literature attests to the attention being directed to the a broader understanding of women’s working lives. It is more than thirty years since the groundbreaking paper by Fitzgerald and Crites’ (1980) on the career psychology of women. Prior to that time women’s careers were seen as primarily home based or “in relation to” men’s careers. In 1975 Osipow had commented on the lack of usefulness of traditional theories of career behaviour for women in that several basic assumptions on which they were founded were not relevant. For example, traditional career theory is based on the assumption that an array of career choices is available to all individuals, who are in turn motivated to pursue their personal interests in making certain choices. A comment on the state of vocational psychology in relation to class made by Tyler in 1967 highlights the inadequacy of application to women: - "much of what we know about the stages through which an individual passes as he prepares to find his place in the world of work might appropriately be labelled the vocational development of white middle class males" (p. 62; original italics). Gilligan's (1979) classic article entitled "woman's place in man's life cycle" emphasised the restriction of many theories of psychology in understanding women's lives as they implicitly adopted male as norm and failed to account for the unique social and family situation of women and the related demands on them...

Supporting blended workflows

Despite advances in the field of workflow flexibility, there is still insufficient support for dealing with unforeseen exceptions. In particular, it is challenging to find a solution which preserves the intent of the process as much as possible when such exceptions are encountered. This challenge can be alleviated by making the connection between a process and its objectives more explicit. This paper presents a demo illustrating the blended workflow approach where two specifications are fused together, a "classic" process model and a goal model. End users are guided by the process model but may deviate from this model whenever unexpected situations are encountered. The two models involved provide views on the process and the demo shows how one can switch between these views and how they are kept consistent by the blended workflow engine. A simple example involving the making of a doctor's appointment illustrates the potential advantages of the proposed approach to both researchers and developers.