An examination of tax-deductible donations made by individual Australian taxpayers in 2008-09, ACPNS Working Paper 54

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2008 to 30 June 2009. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2008-09. The 2008-09 report is the latest report that has been made publicly available. It represents information in tax returns for the 2008-09 year processed by the ATO as at 31 October 2010.

Debts “incurred” by receivers, administrators and liquidators : the case for a harmonised construction of ss 419, 443A and 556(1)(a) of the Corporations Act

This article analyses the inconsistent approaches taken by courts when interpreting provisions of the Corporations Act which address debts or expenses “incurred” by receivers, administrators and liquidators. The article contends for a consistent construction of these provisions which will enable the legislation to operate (as was intended) for the benefit of persons who supply goods, services or labour to companies in external administration. The article explains how and why debts can be “incurred” by insolvency practitioners continuing on pre-existing contracts. Specifically, the article contends for a construction of ss 419 and 443A of the Corporations Act which renders receivers and administrators personally liable for certain entitlements of employees (eg, wages and superannuation contributions) which become due and payable by reason of the decision of a receiver or administrator to continue a pre-existing contract rather than terminate it.

Insurance and transport law : controlling insurance contract terms : Section 54 of the Insurance Contracts Act – compliance, recovery and accountability

Commonwealth legislation covering insurance contracts contains numerous provisions designed to control the operation and effect of terms in life and general insurance contracts. For example, the Life Insurance Act 1995 (Cth) contains provisions regulating the consequences attendant upon incorrect statements in proposals [1] and non-payment of premiums, [2] provides that an insurer may only exclude liability in the case of suicide if it has made express provision for such contingency in its policy, [3] and severely restricts the efficacy of conditions as to war risks. [4] The Insurance Contracts Act 1984 (Cth) is even more intrusive and has a major impact upon contractual provisions in the general insurance field. It is beyond the scope of this note to explore all of these provisions in any detail but examples of controls and constraints imposed upon the operation and effect of contractual provisions include the following. A party is precluded from relying upon a provision in a contract of insurance if such reliance would amount to a failure to act with the utmost good faith. [5] Similarly, a policy provision which requires differences or disputes arising out of the insurance to be submitted to arbitration is void, [6] unless the insurance is a genuine cover for excess of loss over and above another specified insurance. [7] Similarly clause such as conciliation clauses, [8] average clauses, [9] and unusual terms [10] are given qualified operation. [11] However the provision in the Insurance Contracts Act that has the greatest impact upon, and application to, a wide range of insurance clauses and claims is s 54. This section has already generated a significant volume of case law and is the focus of this note. In particular this note examines two recent cases. The first, Johnson v Triple C Furniture and Electrical Pty Ltd [2012] 2 Qd R 337, (hereafter the Triple C case), is a decision of the Queensland Court of Appeal; and the second, Matthew Maxwell v Highway Hauliers Pty Ltd [2013] WASCA 115, (hereafter the Highway Hauliers case), is a decision of the Court of Appeal in Western Australia. This latter decision is on appeal to the High Court of Australia. The note considers too the decision of the New South Wales Court of Appeal in Prepaid Services Pty Ltd v Atradius Credit Insurance NV [2013] NSWCA 252 (hereafter the Prepaid Services case).These cases serve to highlight the complex nature of s 54 and its application, as well as the difficulty in achieving a balance between an insurer and an insured's reasonable expectations.

Accountability of insurers under s 54: Striking the balance between commerciality and consumer protection

Section 54 of the Insurance Contracts Act 1984 (Cth) continues to occupy a prominent position in insurance-related litigation. This section which imposes a concept of causation, or prejudice to the insurer, to restrict an insurer’s reliance upon contractual terms to avoid liability for particular claims, is often before the courts. This note focuses upon the recent High Court of Australia decision in Maxwell v Highway Hauliers Pty Ltd [2014] HCA 33.

Temporal expression of G-protein-coupled receptor 54 (GPR54), gonadotropin-releasing hormones (GnRH), and dopamine receptor D2 (drd2) in pubertal female grey mullet, Mugil cephalus.

The G-protein-coupled receptor 54 (muGPR54) cDNA was cloned from the brain of the grey mullet, and its expression level, as well as those of the gonadotropin-releasing hormones (GnRH1, GnRH2, GnRH3) and dopamine receptor D2 (drd2), in the brain, pituitary and ovary of pubertal fish (early, intermediate, advanced) were determined by real-time quantitative RT-PCR (QPCR). The muGPR54 cDNA has an open reading frame of 1140 bp with a predicted 380 amino acid peptide, containing seven putative transmembrane domains and putative N-glycosylation and protein kinase C phosphorylation sites. QPCR results showed that the early stage of puberty in grey mullet is characterized by significantly high levels of expression of GPR54, GnRH and drd2 in the brain relative to the intermediate and advanced stages, except for GnRH1 that increased at the advanced stage of puberty. In the pituitary, drd2 expression declined significantly at the advanced stage relative to levels at the intermediate stage. Ovarian expression of GPR54 significantly increased from the intermediate stage of puberty relative to the early stage while that of GnRH1 acutely increased at the advanced stage of puberty. The ovarian expression of drd2 decreased as puberty progressed, but the changes were not significant. The results suggest the possible role of GPR54 and GnRH in positively regulating pubertal development in grey mullet and the dopaminergic inhibition of reproductive function mediated by drd2.

Tombstone of Adolf Molling and his wife Henriette (Henny) nee Meyerhof in the Jewish cemetery An der Strangriede Str. 54. 7; Hannover, Germany. Cemeteries Tombs

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Tombstone of Adolf Molling and his wife Henriette (Henny) nee Meyerhof; Strangriede Cemetery Str.54.7; Hannover Cemeteries Tombs

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Tombstone of Adolf Molling and his wife Henriette (Henny) nee Meyerhof in the Jewish cemetery An der Strangriede Str. 54. 7; Hannover, Germany. Cemeteries Tombs

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Tombstone of Adolf Molling and his wife Henriette (Henny) nee Meyerhof; Strangriede Cemetery Str.54.7; Hannover Cemeteries Tombs

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Reactions of copper(I) aryloxides with phenyl isothiocyanate: steric and ligand control in the oligomerization of [N-phenylimino(aryloxy)methanethiolato]copper(I) complexes

The preparation of five different copper(I) complexes [CuSC(=NPh)(OAr)}L(n)]m (1-5) formed by the insertion of PhNCS into the Cu-OAr bond and the crystal structure analyses of three of them have been carried out. A monomeric species 1 (OAr = 2,6-dimethylphenoxide) is formed in the presence of excess PPh3 (n = 2, m = 1) and crystallizes as triclinic crystals with a = 12.419(4) angstrom, b = 13.298(7) angstrom, c = 15.936(3) angstrom, alpha = 67.09(3)-degrees, beta = 81.63(2)-degrees, gamma = 66.54(3)-degrees, V = 2224(2) angstrom3, and Z = 2. The structure was refined by the least-squares method to final R and R(w) values of 0.038 and 0.044, respectively, for 7186 unique reflections. Copper(I) 2,5-di-tert-butyl-4-methylphenoxide results in the formation of a dimeric species 2 in the presence of P(OMe)3 (n = 1, m = 2), where the coordination around Cu is trigonal. Crystals of 2 were found to be orthorhombic with a = 15.691(2) angstrom, b = 18.216(3) angstrom, c = 39.198(5) angstrom, v = 11204(3) angstrom3, and Z = 8. Least-squares refinement gave final residuals of R = 0.05 and R(w) = 0.057 with 6866 unique reflections. A tetrameric species 3 results when PPh3 is replaced by P(OMe)3 in the coordination sphere of copper(I) 2,6-dimethylphenoxide. It crystallizes in the space group P1BAR with a = 11.681 (1) angstrom, b = 13.373(2) angstrom, c = 20.127(1) angstrom, a = 88.55(l)-degrees, beta = 89.65(l)-degrees, gamma = 69.28(1)-degrees, V = 2940(l) angstrom3, and Z = 2. Least-squares refinement of the structure gave final values of 0.043 and 0.05 for R and R(w) respectively using 12214 unique reflections. In addition, a dimeric species 4 is formed when 1 equiv of PPh3 is added to the copper(I) 4-methylphenoxide, while with an excess of PPh3 a monomeric species 5 is isolated. Some interconversions among these complexes are also reported.

Letras, 2006, nº 54 (número completo)

Contenido: Letras, en sus Bodas de Plata -- Poesía y espacio. Cala en la obra poética de Luis A. Martínez Cuitiño / María Amelia Arancet Ruda -- Agitación de las cosas “Tras el diluvio” / Magdalena Cámpora -- Una lectura de los cuatro cuartetos de T. S. Eliot / Inés de Cassagne -- El placer de la cautiva: una lectura hermenéutica / Dolores de Elizalde -- Eduardo Gutiérrez y sus “dramas del terror” / José Mariano García -- Amelia Biagioni: por una (re)definición de su lugar en el canon / Valeria Melchiorre -- Harold Pinter: palabras y silencios / Rosa E. M. D. Penna -- La antropofagia de Serafim Ponte Grande / Marcela Pezzuto -- Lecturas y experiencias en “La escritura o la vida” (1995) de Jorge Semprún / María Lucía Puppo -- Poesía tradicional de Japón ante el mundo hispánico / Norio Shimizu -- Reseñas bibliográficas

Prudentia Iuris, 2001, n° 54 (número completo)

Contenido: Editorial – Filosofía del Derecho: Bien común y soberanía : un viaje de ida y vuelta / Miguel Ayuso – Legalidad y bien común analizados a la luz de un caso emblemático de la experiencia jurídica italiana : entre geometría legal y dialéctica jurídica / Francesco Gentile – Las ciencias ético-sociales : división, objeto y método / Delia María Albisu – Retórica y derecho / Javier Barbieri – El concepto de Derecho y las relaciones entre Derecho Y Moral en H. L. A. Hart / Lorenzo V. Galíndez – Algunas consideraciones sobre el fundamento del Derecho / Daniel Herrera – Críticas iuspositivistas a teorías “conceptuales” de los derechos humanos / Eduardo Martín Quintana – Bien común y bien particular en el pensamiento de Santo Tomás de Aquino / Hugo Alberto Verdera – Reflexiones acerca de la justicia en Hesíodo / María de la Paz Montejano – La justicia como carácter general o índole formal propia de lo justo / Julio E. Lalanne – La concordia política en cuanto causa eficiente del Estado / Félix Adolfo Lamas – Derecho e Historia: El sufragio obligatorio en el debate de la Ley Saenz Peña / Carlos Guillermo Frontera – Algunos antecedentes históricos acerca de la motivación de sentencias / Nora Cristina González de Rosello – Los juristas argentinos y el debate en torno a la casación (1931-1943) / Ezequiel Abásolo – La cuestión romana de Pío IX / Rodolfo S. Follari – In Memoriam – Recensiones -- Documentos

Evaluación del efecto de la suplementación de tres niveles de urea en novillos de finalización en la finca de la Asociación de Ganaderos, comarca Coyanchigue, Camoapa Boaco, 2014

El presente estudio se realizó con el objetivo de evaluar el efecto de la suplementación de tres niveles de urea en novillos de finalización en la finca de la ASOGACAM ubicado en la Comarca Coyanchigue, Camoapa Boaco, comprendido de Agosto-Octubre del 2013. Se utilizó un diseño de bloques completamente al azar, con una población de 20 animales divididos en 4 grupos. Los tratamientos evaluados consistieron en el suministro de urea al 3%, 5%, 7% y 0% equivalente a 100, 130, 150 y 0 gramos respectivamente. Se realizó un análisis de varianza, encontrando una diferencia mínima significativa de 94%, aplicando la técnica de separación de media según Duncan al 5% identificando grupos con promedios de peso a través de programa estadístico SPSS v 17. Al aplicar la prueba de Duncan se logró comparar los tratamientos con una probabilidad de 95 % con una diferencia significativa mostrando que el mayor promedio obtenido fue urea al 7% con un peso promedio final de 441.20 kg con una ganancia media diaria de peso de 1020.0 g, seguido del tratamiento urea al 5% con un peso promedio final de 429.60 kg con una ganancia media diaria de peso de 840.0 g, tratamiento urea al 3% con un peso promedio final 420 kg, y una ganancia media diaria de 770.0 g, tratamiento urea al 0% con peso promedio final de 419.40 kg y una ganancia media diaria de 830.0 g. El análisis de la relación beneficio costo durante los 36 días del experimento indican que el mejor tratamiento es urea al 7% donde por cada córdoba invertido se genera 1.54 córdobas.

Deputados brasileiros : repertório biográfico : 54ª legislatura, 2011-2015

Reúne as informações pessoais e sobre a vida profissional e política dos 513 deputados eleitos no pleito de outubro de 2010, no momento inicial da 54ª Legislatura, tendo por objetivo constituir-se em importante fonte de pesquisa e de preservação da memória da Câmara dos Deputados