Charity tax exemptions : a stitch in time saves nine

The Industry Commission has recently released a wide ranging draft report on charitable organisations. Part of the Inquiry's terms of reference required the Commission to examine the appropriateness of the taxation treatment of charities. The findings of the draft report when combined with the recommendations of the Federal Parliament's Follow the Yellow Brick Road Report point to a systematic review by the Australian Tax Office (ATO) of its dealings with charitable organisations. Generally prevention rather than cure is the better strategy in taxation issues. This article raises a number of issues charitable organisations might consider as part of their prevention strategy. As the ATO administers all the taxes discussed in this article and as the tests for exemption are similar, charitable organisations should find that "getting it right" for one tax means that their affairs will be in order for most taxes.

Because you told me to

I knew a woman who lived by herself in a white brick house near the light house at Watson’s Bay. As she grew older, and her memory played tricks, she started to collect odd things. At breakfast each morning, she pulled the stickers off fruits—apples and pears and mandarins—and stuck them to her shoes. When she finished a meal, she stacked the dirty dishes on the couch in her sun room. In spring, when her garden bloomed, she cut orchids from their stems and arranged them in bowls of water around the house. When she ran out of bowls, she used butter containers instead...

State-of-the-art of the Australian thin bed concrete structural masonry

With a view to minimising the spiraling labour costs, the concrete masonry industry is developing thin layer mortar technology (known as thin bed technology) collaboratively with Queensland University of Technology. Similar technologies are practiced in Europe mainly for clay brick masonry; in the UK thin layer mortared concrete masonry has been researched under commercial contract with limited information published. This paper presents numerous experimental data generated over the past three years. It is shown that this form of masonry requires special drymixed mortar containing a minimum of 2% polymer for improved workability and blocks with tighter height tolerance, both of which might increase the cost of these constituent materials. However, through semiskilled labour, tools to dispense and control the thickness of mortar and the associated increase in productivity, reduction to the overall costs of this form of construction can be achieved. Further the polymer mortar provides several advantages: (1) improved sustainability due to dry curing and (2) potential to construct mortar layers of 2mm thickness and (3) ability for mechanisation of mortar application and control of thickness without the need for skilled labour.

Handmade clay balls and recycled crush glass as alternative media in water filtration

For many years materials such as quarried sand, anthracite, and granular activated carbon have been the principal media-products traditionally used in water and wastewater filtration plants. Pebble Matrix Filtration (PMF) is a novel non-chemical, sustainable pre-treatment method of protecting Slow Sand Filters (SSF) from high turbidity during heavy monsoon periods. PMF uses sand and pebbles as the filter media and the sustainability of this new technology might depend on availability and supply of pebbles and sand, both finite resources. In many countries there are two principal methods of obtaining pebbles and sand, namely dredging from rivers and beaches, and due to the scarcity of these resources in some countries the cost of pebbles is often 4-5 times higher than that of sand. In search for an alternative medium to pebbles after some preliminary laboratory tests conducted in Colombo-Sri Lanka, Poznan-Poland and Cambridge-UK, a 100-year-old brick factory near Sudbury, Suffolk, has produced hand-made clay pebbles satisfying the PMF quality requirements. As an alternative to sand, crushed recycled glass from a UK supplier was used and the PMF system was operated together with hand-made clay balls in the laboratory for high turbidity removal effectively. The results of laboratory experiments with alternative media are presented in this paper. There are potential opportunities for recycled crushed glass and clay ball manufacturing processes in some countries where they can be used as filter media.

Horas Perditam : A collaboration of Coney and Writerguy

An experiment in narrative play. Ten Threaders explored an urban physical space and creatively related what they encountered via mobile to their Weavers. Weavers creatively shaped this material to fashion a collaborative story on the fly, framed by a theme of loss and connection. The Weavers On Threader’s Day, during the hours of the lost, Threaders and Weavers collaborate to recover moments of connection and loss, of missed (or not) meetings and inevitable (or not) parting. Threaders: Your path begins near Brick Lane. Use your gift to discover threads. The threads may be thin at start, as fine as an inkling or as fleet as a passing memory. Yet they pull forth deep personal moments which in turn lead to the most powerful stories in human experience, ones that partake of the mythic inevitable. On a street in London, as the sun declines, Gilgamesh pursues, Orpheus sings, Perdita boards a ship, Eurydice walks forever toward the light… as the Lady of Shalott works her loom. Weavers: The fabric a Threader stitches through is the ancient story rediscovered every time one person follows or leads another. As your Threader describes the moments and aspects of this journey to you, in spoken words and written words and in images sent from their phone, you weave these impressions into a multithreaded story, in concert with the other Weavers. And you help guide your Threader across the storyscape, with your narrative intuition and by pulling the threads that connect to times in your own life.

Strength properties of composite clay balls containing additives from industry wastes as new filter media in water treatment

Pebble matrix filtration (PMF) is a water treatment technology that can remove suspended solids in highly turbid surface water during heavy storms. PMF typically uses sand and natural pebbles as filter media. Hand-made clay pebbles (balls) can be used as alternatives to natural pebbles in PMF treatment plants, where natural pebbles are not readily available. Since the high turbidity is a seasonal problem that occurs during heavy rains, the use of newly developed composite clay balls instead of pure clay balls have the advantage of removing other pollutants such as natural organic matter (NOM) during other times. Only the strength properties of composite clay balls are described here as the pollutant removal is beyond the scope of this paper. These new composite clay balls must be able to withstand dead and live loads under dry and saturated conditions in a filter assembly. Absence of a standard ball preparation process and expected strength properties of composite clay balls were the main reasons behind the present study. Five different raw materials from industry wastes: Red Mud (RM), Water Treatment Alum Sludge (S), Shredded Paper (SP), Saw Dust (SD), and Sugar Mulch (SM) were added to common clay brick mix (BM) in different proportions. In an effort to minimize costs, in this study clay balls were fired to 1100 0C at a local brick factory together with their bricks. A comprehensive experimental program was performed to evaluate crushing strength of composite hand-made clay balls, using uniaxial compression test to establish the best material combination on the basis of strength properties for designing sustainable filter media for water treatment plants. Performance at both construction and operating stages were considered by analyzing both strength properties under fully dry conditions and strength degradation after saturation in a water bath. The BM-75% as the main component produced optimum combination in terms of workability and strength. With the material combination of BM-75% and additives-25%, the use of Red Mud and water treatment sludge as additives produced the highest and lowest strength of composite clay balls, with a failure load of 5.4 kN and 1.4 kN respectively. However, this lower value of 1.4 kN is much higher than the effective load on each clay ball of 0.04 kN in a typical filter assembly (safety factor of 35), therefore, can still be used as a suitable filter material for enhanced pollutant removal.

Introduction to "Business innovation and disruption in the music industry"

Similar to most other creative industries, the evolution of the music industry is heavily shaped by media technologies. This was equally true in 1999, when the global recorded music industry had experienced two decades of continuous growth largely driven by the rapid transition from vinyl records to Compact Discs. The transition encouraged avid music listeners to purchase much of their music collections all over again in order to listen to their favourite music with ‘digital sound’. As a consequence of this successful product innovation, recorded music sales (unit measure) more than doubled between the early 1980s and the end of the 1990s. It was with this backdrop that the first peer-to-peer file sharing service was developed and released to the mainstream music market in 1999 by the college student Shawn Fanning. The service was named Napster and it marks the beginning of an era that is now a classic example of how an innovation is able to disrupt an entire industry and make large swathes of existing industry competences obsolete. File sharing services such as Napster, followed by a range of similar services in its path, reduced physical unit sales in the music industry to levels that had not been seen since the 1970s. The severe impact of the internet on physical sales shocked many music industry executives who spent much of the 2000s vigorously trying to reverse the decline and make the disruptive technologies go away. At the end, they learned that their efforts were to no avail and the impact on the music industry proved to be transformative, irreversible and, to many music industry professionals, also devastating. Thousands of people lost their livelihood, large and small music companies have folded or been forced into mergers or acquisitions. But as always during periods of disruption, the past 15 years have also been very innovative, spurring a plethora of new music business models. These new business models have mainly emerged outside the music industry and the innovators have been often been required to be both persuasive and persistent in order to get acceptance from the risk-averse and cash-poor music industry establishment. Apple was one such change agent that in 2003 was the first company to open up a functioning and legal market for online music. iTunes Music Store was the first online retail outlet that was able to offer the music catalogues from all the major music companies; it used an entirely novel pricing model, and it allowed consumers to de-bundle the music album and only buy the songs that they actually liked. Songs had previously been bundled by physical necessity as discs or cassettes, but with iTunes Music Store, the institutionalized album bundle slowly started to fall apart. The consequences had an immediate impact on music retailing and within just a few years, many brick and mortar record stores were forced out of business in markets across the world. The transformation also had disruptive consequences beyond music retailing and redefined music companies’ organizational structures, work processes and routines, as well as professional roles. iTunes Music Store in one sense was a disruptive innovation, but it was at the same time relatively incremental, since the major labels’ positions and power structures remained largely unscathed. The rights holders still controlled their intellectual properties and the structures that guided the royalties paid per song that was sold were predictable, transparent and in line with established music industry practices.

Teollisuuden ja yhteiskunnan palveluksessa : Arkkitehti Bertel Liljequist (1885 - 1954) tuotantolaitosten suunnittelijana maailmansotien välisenä aikana

My thesis concerns the plans drawn up by architect Bertel Liljequist (1885 1954) for an industrial corporation and a city in Finland during the interwar years. These were two quite different clients: the Kymi Company operating in Kuusankoski and the City of Helsinki. My study includes the micro-examination of the wider social issues involved. That the industrial community and factories in Kuusankoski be constructed correctly in a way supporting corporate strategy was of primary importance for the company s operations. Through the planning process for Helsinki s abattoirs, I show how a city dealt with the twin problems of hygiene and increasing demand for food resulting from a growth in population. I clarify how society and its economic, political and class structures affected the practice of architecture and its expression in the built environment. I analyse how the different backgrounds and starting points of the clients affected the construction projects under study and architect Bertel Liljequist s work. In studying Liljequist as an industrial designer, I have considered it vital to ascertain the client s intentions and objectives within the framework of the prevailing social situation. I examine the meanings the client wished the architecture to express and also to communicate to those working in the factory and the area as well as to the workers living on company land. The social outlook of the owners and management of Kymi Company implicitly affected the appearance of the factory. A brick fairface for the factories was a safe and natural material at the beginning of the 1920s when taking into consideration the events of the 1918 Civil War. To have built a White factory in the style of a defence building would have been provocative. Outside the factory gates, however, the company supported White architecture. The company used the factory buildings to manifest its power and the dwellings to bind the workers and make them loyal to the company. Architecture was thus one way in which the company manifested its position as the higher and undisputed authority. The role of the City of Helsinki within the planning process was for its officials to provide expert opinions but also to arrange study trips for the architect and the abattoir s general manager. The city also decided on the standard of the design. The city s responsibility for the health of its inhabitants and the requirements of modern meat production can be seen in the minimal architecture and clear functionality of the plant. The architecture left no doubt about the trustworthiness of the modern city. Translation: Michael Wynne-Ellis

A Decentralized Session Management Framework for Heterogeneous Ad-Hoc and Fixed Networks

Wireless technologies are continuously evolving. Second generation cellular networks have gained worldwide acceptance. Wireless LANs are commonly deployed in corporations or university campuses, and their diffusion in public hotspots is growing. Third generation cellular systems are yet to affirm everywhere; still, there is an impressive amount of research ongoing for deploying beyond 3G systems. These new wireless technologies combine the characteristics of WLAN based and cellular networks to provide increased bandwidth. The common direction where all the efforts in wireless technologies are headed is towards an IP-based communication. Telephony services have been the killer application for cellular systems; their evolution to packet-switched networks is a natural path. Effective IP telephony signaling protocols, such as the Session Initiation Protocol (SIP) and the H 323 protocol are needed to establish IP-based telephony sessions. However, IP telephony is just one service example of IP-based communication. IP-based multimedia sessions are expected to become popular and offer a wider range of communication capabilities than pure telephony. In order to conjoin the advances of the future wireless technologies with the potential of IP-based multimedia communication, the next step would be to obtain ubiquitous communication capabilities. According to this vision, people must be able to communicate also when no support from an infrastructured network is available, needed or desired. In order to achieve ubiquitous communication, end devices must integrate all the capabilities necessary for IP-based distributed and decentralized communication. Such capabilities are currently missing. For example, it is not possible to utilize native IP telephony signaling protocols in a totally decentralized way. This dissertation presents a solution for deploying the SIP protocol in a decentralized fashion without support of infrastructure servers. The proposed solution is mainly designed to fit the needs of decentralized mobile environments, and can be applied to small scale ad-hoc networks or also bigger networks with hundreds of nodes. A framework allowing discovery of SIP users in ad-hoc networks and the establishment of SIP sessions among them, in a fully distributed and secure way, is described and evaluated. Security support allows ad-hoc users to authenticate the sender of a message, and to verify the integrity of a received message. The distributed session management framework has been extended in order to achieve interoperability with the Internet, and the native Internet applications. With limited extensions to the SIP protocol, we have designed and experimentally validated a SIP gateway allowing SIP signaling between ad-hoc networks with private addressing space and native SIP applications in the Internet. The design is completed by an application level relay that permits instant messaging sessions to be established in heterogeneous environments. The resulting framework constitutes a flexible and effective approach for the pervasive deployment of real time applications.

The Science and Art of Light

Architecture today often is praised for its tectonics, floating volumes, and sensational, gravity-defying stunts of “starchitecture.” Yet, very so often there is a building that inspires descriptions of the sublime, the experiential, and the power of light and architecture to transcend our expectations. The new Meinel Optical Sciences Research Building, designed by Phoenix-based Richärd+Bauer for the University of Arizona, Tucson, is one of these architectural rarities. Already drawing comparisons to Louis Kahn's 1965 Salk Institute for Biological Studies in La Jolla, California, the indescribable quality of light that characterizes the best of Kahn's work also resonates in Richärd+Bauer's new building. Both an expansion and renovation of the existing College of Optical Sciences facilities, the Meinel building includes teaching and research laboratories, six floors of offices, discussion areas, conference rooms, and an auditorium. The new 47,000 square-foot cast-in-place concrete structure, wrapped on three-sides in copper-alloy panels, harmonizes with the largely brick vocabulary of the campus while reflecting the ethereal quality of the wide Arizona sky. The façade, however, is merely a prelude for what awaits inside—where light and architecture seamlessly combine to create moments of pure awe.

Finite element analysis of shear critical prestressed SFRC beams

This study reports the details of the finite element analysis of eleven shear critical partially prestressed concrete T-beams having steel fibers over partial or full depth. Prestressed concrete T-beams having a shear span to depth ratio of 2.65 and 1.59 and failing in the shear have been analyzed Using 'ANSYS'. The 'ANSYS' model accounts for the nonlinear phenomenon, such as, bond-slip of longitudinal reinforcements, post-cracking tensile stiffness of the concrete, stress transfer across the cracked blocks of the concrete and load sustenance through the bridging of steel fibers at crack interlace. The concrete is modeled using 'SOLID65'-eight-node brick element, which is capable Of simulating the cracking and crushing behavior of brittle materials. The reinforcements such as deformed bars, prestressing wires and steel fibers have been modeled discretely Using 'LINK8' - 3D spar element. The slip between the reinforcement (rebar, fibers) and the concrete has been modeled using a 'COMBIN39'-non-linear spring element connecting the nodes of the 'LINK8' element representing the reinforcement and nodes of the 'SOLID65' elements representing the concrete. The 'ANSYS' model correctly predicted the diagonal tension failure and shear compression failure of prestressed concrete beams observed in the experiment. I-lie capability of the model to capture the critical crack regions, loads and deflections for various types Of shear failures ill prestressed concrete beam has been illustrated.

A general procedure for modified crack closure integral in 3D problems with cracks

In linear elastic fracture mechanics (LEFM), Irwin's crack closure integral (CCI) is one of the signficant concepts for the estimation of strain energy release rates (SERR) G, in individual as well as mixed-mode configurations. For effective utilization of this concept in conjunction with the finite element method (FEM), Rybicki and Kanninen [Engng Fracture Mech. 9, 931 938 (1977)] have proposed simple and direct estimations of the CCI in terms of nodal forces and displacements in the elements forming the crack tip from a single finite element analysis instead of the conventional two configuration analyses. These modified CCI (MCCI) expressions are basically element dependent. A systematic derivation of these expressions using element stress and displacement distributions is required. In the present work, a general procedure is given for the derivation of MCCI expressions in 3D problems with cracks. Further, a concept of sub-area integration is proposed which facilitates evaluation of SERR at a large number of points along the crack front without refining the finite element mesh. Numerical data are presented for two standard problems, a thick centre-cracked tension specimen and a semi-elliptical surface crack in a thick slab. Estimates for the stress intensity factor based on MCCI expressions corresponding to eight-noded brick elements are obtained and compared with available results in the literature.

Flexural bond strength of masonry using various blocks and mortars

This paper deals with an experimental study on flexural bond strength of masonry using various blocks in combination with different mortars. Flexural bond strength of masonry has been determined by testing stack-bonded prisms using a modified bond wrench test set-up. The effect of mortar composition and strength on the masonry's. flexural bond strength using three types of masonry units (stabilized mud blocks, stabilized soil-sand blocks and burnt brick) has been examined. The effect of the masonry unit's moisture content on flexural bond strength has also been studied. Increases in mortar strength lead to increased flexural bond strength for cement mortar, irrespective of the type of masonry unit. It has been found that combination mortars, such as soil-cement mortar and cement-lime mortar, lead to better bond strength compared to cement mortars. The moisture content of the masonry unit at the time of casting has displayed significant influence on the flexural bond strength of the masonry. It has been found that for each type of masonry unit, an optimum moisture content exists, beyond which the flexural bond strength falls off quickly.

A Finite Element Method Based Approach for Evaluating the Sensitivity of Faraday-Type Electromagnetic Flow Meter for Liquid Sodium Flow

Faraday-type electromagnetic flow meters are employed for measuring the flow rate of liquid sodium in fast breeder reactors. The calibration of such flow meters, owing to the required elaborative arrangements is rather difficult. On the other hand, theoretical approach requires solution of two coupled electromagnetic partial differential equation with profile of the flow and applied magnetic field as the inputs. This is also quite involved due to the 3D nature of the problem. Alternatively, Galerkin finite element method based numerical solution is suggested in the literature as an attractive option for the required calibration. Based on the same, a computer code in Matlab platform has been developed in this work with both 20 and 27 node brick elements. The boundary conditions are correctly defined and several intermediate validation exercises are carried out. Finally it is shown that the sensitivities predicted by the code for flow meters of four different dimensions agrees well with the results given by analytical expression, thereby providing strong validation. Sensitivity for higher flow rates, for which analytical approach does not exist, is shown to decrease with increase in flow velocity.

Safety Assessment of a Masonry Arch Bridge: Field Testing and Simulations

The safety of an in-service brick arch railway bridge is assessed through field testing and finite-element analysis. Different loading test train configurations have been used in the field testing. The response of the bridge in terms of displacements, strains, and accelerations is measured under the ambient and design train traffic loading conditions. Nonlinear fracture mechanics-based finite-element analyses are performed to assess the margin of safety. A parametric study is done to study the effects of tensile strength on the progress of cracking in the arch. Furthermore, a stability analysis to assess collapse of the arch caused by lateral movement at the springing of one of the abutments that is elastically supported is carried out. The margin of safety with respect to cracking and stability failure is computed. Conclusions are drawn with some remarks on the state of the bridge within the framework of the information available and inferred information. DOI: 10.1061/(ASCE)BE.1943-5592.0000338. (C) 2013 American Society of Civil Engineers.