Devil's in the detail : non-commercial business losses

When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil’s in the Detail), the author immediately thought of the non-commercial losses provisions. These provisions are contained in Division 35 of the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) and restrict individuals from offsetting losses from non-commercial activities against other income.

Coming soon (to a theatre near you) : the temporality of global film distribution to Australia

This article explores the changing contexts of international film exhibition in Australia over a 20-year period (1989–2009) by examining in some empirical detail Australia’s position in the global flow of films during this time. It argues that, at the most abstract level, distributors are engaged in the management and mediation of time and space in the field of global communications. It is proposed that distributors, through the organisation of temporal differentiation, are explicitly active in the creation of both cultural and commodity value. This is particularly apparent as film distributors explore and engage new methodologies of film release, which emphasise overlapping, intersecting and contradictory temporalities in the cinema experience.

Dynamic investigation of an ancient masonry bell tower with operational modal analysis: a non-destructive experimental technique to obtain the dynamic characteristics of a structure

This paper shows the results of an experimental analysis on the bell tower of “Chiesa della Maddalena” (Mola di Bari, Italy), to better understand the structural behavior of slender masonry structures. The research aims to calibrate a numerical model by means of the Operational Modal Analysis (OMA) method. In this way realistic conclusions about the dynamic behavior of the structure are obtained. The choice of using an OMA derives from the necessity to know the modal parameters of a structure with a non-destructive testing, especially in case of cultural-historical value structures. Therefore by means of an easy and accurate process, it is possible to acquire in-situ environmental vibrations. The data collected are very important to estimate the mode shapes, the natural frequencies and the damping ratios of the structure. To analyze the data obtained from the monitoring, the Peak Picking method has been applied to the Fast Fourier Transforms (FFT) of the signals in order to identify the values of the effective natural frequencies and damping factors of the structure. The main frequencies and the damping ratios have been determined from measurements at some relevant locations. The responses have been then extrapolated and extended to the entire tower through a 3-D Finite Element Model. In this way, knowing the modes of vibration, it has been possible to understand the overall dynamic behavior of the structure.

"Fallout and disarmament"; a debate: Linus Pauling vs. Edward Teller. Presented under the auspices of KQED-TV, San Francisco for national non-commercial television.

On cover: The nuclear bomb tests ... Is fallout overrated? Fallout and disarmament; the Pauling-Teller debate.

The moments of the non-central t-distribution,

"This work was supported by the Office of Naval Reseaarch under Contract Nonr. 404(16)."

Leadership in the Lodging and Non-Commercial Food Service Industries

The qualities of vision, communication, trust, and perseverance are strongly identified by leaders in the lodging and food service businesses as characterizing effective leaders. The authors report on their research into essential qualities which mark the innovative industry leader.

Crowdfunding for non-commercial initiatives

Organizations and individuals dealing with non-commercial initiatives are in permanent search for funding. Crowdfunding is an alternative way of collecting funds from general public through Internet-based platforms, which is currently gaining popularity all over the world. There are several research initiatives in that field that show the influence of different factors on the success of campaigns, both with commercial and non-commercial objectives. Non-profit nature of the project is named among key predictors of positive outcome. In this context, the purpose of this work is to check whether the tendencies detected by scholars are valid for non-commercial initiatives, especially those having socially aware objectives, posted on the Belarusian crowdfunding platform Ulej. The method used for validation of the research hypotheses is binary logistic regression and statistical test. The results showed that the dependent variable success is influenced by such independent variables as the funding goal, the sum collected, the number of sponsors and the average pledge. On the other hand, the effect of the duration period is not significant. Inferential analysis shows that there is no difference in the level of success between commercial and non-commercial projects and that social orientation does not increase the likelihood of meeting financial goals. The findings are opposite to those provided in literature. However that could be explained by the short period of functioning of platform and the small number of projects.

Salivary and serum cortisol levels, salivary alpha-amylase and unstimulated whole saliva flow rate in pregnant and non-pregnant

OBJETIVO: Comparar os níveis de cortisol sérico e salivar, alfa-amilase salivar (sAA) e fluxo de saliva não estimulada (UWS) em gestantes e não gestantes. MÉTODOS: Trata-se de um estudo longitudinal realizado no centro de promoção da saúde de um hospital universitário. Nove gestantes e 12 não gestantes participaram do estudo. Foram coletados e analisados soro e UWS nos três trimestres gestacionais e duas vezes por mês durante o ciclo menstrual. A análise do cortisol salivar e sérico foi realizada com o uso de quimiluminescência e a atividade da sAA foi determinada por meio de analisador automático para bioquímica. RESULTADOS: Foi verificado que a mediana (intervalo interquartil) dos níveis de cortisol sérico no grupo de gestantes foi maior que 23,8 µL/dL (19,4-29,4) quando comparado ao grupo de não gestantes, que teve média de 12,3 (9,6-16,8; p<0,001). Os níveis de sAA seguiram o mesmo padrão, com médias de 56,7 U/L (30,9-82,2) e 31,8 (18,1-53,2; p<0,001), respectivamente. Foram observadas diferenças dos níveis de cortisol sérico e salivar (µL/dL) e de sAA entre a fase folicular versus a fase lútea (p<0,001). As medianas dos fluxos salivares (UWS) foram semelhantes em gestantes (0,26 [0,15-0,30] mL/min) e não gestantes (0,23 [0,20-0,32] mL/min). Foram encontradas correlações significativas entre o cortisol salivar e o sérico (p=0,02) e entre o cortisol salivar e a sAA (p=0,01). CONCLUSÕES: Os níveis de cortisol sérico de sAA durante a gestação elevam-se. Na fase lútea do ciclo ovariano, os níveis de cortisol salivar aumentam ao passo que os níveis de cortisol sérico e sAA diminuem. _______________________________________________________________________________________ ABSTRACT