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.

A genetic variant located in miR-423 is associated with reduced breast cancer risk

Background/Aim: Since microRNAs (miRNAs) act as translational regulators of multiple genes, single nucleotide polymorphisms (SNP) in them can have potentially wide-ranging effects. Using an association approach, this research examined the effects of the rs6505162 SNP, an A>C polymorphism located in the premiRNA region of miR-423, on breast cancer development. Materials and Methods: Caucasian Australian women with breast cancer and controls matched for age and ethnicity were genotyped for rs6505162 and their genotypic and allelic frequencies analysed for significant differences. Results: Analysis indicated that there were significant differences between the case and control populations (χ 2=6.70, p=0.035), with the CC genotype conferring reduced risk of breast cancer development (odds ratio=0.50 95% confidence interval=0.27-0.92, p=0.03). Conclusion: Further functional research is required to determine the mechanism of action of this SNP on miRNA function.

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.

“I have to rest all the time because you are not allowed to play”: Exploring children’s perceptions of autonomy during sleep-time in long day care services

Daytime sleep is a significant part of the daily routine for children attending early childhood education and care (ECEC) services in Australia and many other countries. The practice of sleep-time can account for a substantial portion of the day in ECEC and often involves a mandated sleep/rest period for all children, including older preschool-aged children. Yet, there is evidence that children have a reduced need for daytime sleep as they approach school entry age and that continuation of mandated sleep-time in ECEC for preschool-aged children may have a negative impact on their health, development, learning and well-being. Mandated sleep-time practices also go against current quality expectations for services to support children’s agency and autonomy in ECEC. This study documents children’s reports of their experiences of sleep-time in ECEC. Semi-structured interviews were conducted with 54 preschool-aged children (44–63 months) across four long day ECEC services that employed a range of sleep-time practices. Findings provide a snapshot of children’s views and experiences of sleep-time and perceptions of autonomy-supportive practices. These provide a unique platform to support critical reflection on sleep-time policies and practices, with a view to continuous quality improvement in ECEC. This study forms part of a programme of work from the Sleep in Early Childhood research group. Our work examines sleep practices in ECEC, the subsequent staff, parent and child experiences and impacts on family and child learning and development outcomes.

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.

Thermally Induced Acyl Migration in Salicylamides. 1. Structures of the Reactants, O-Acetylsalicylamide and O-Benzoylsalicylamide

O-Acetylsalicylamide (Ia), C9H9NO3, M r =179.18, monoclinic, P2Jc, a=8.155(5), b=8.571 (2), c= 13.092 (3)A, fl=99.54 (5) ° , V= 902.4(6)A 3, Z=4, Dm=l.31, Dx=l.319gcm -3, 2(Mo Ka) = 0.71069 A,/~ = 1.08 cm -1, F(000) = 376, T = 295 K, R = 0.076 for 1604 reflections. O-Benzoylsalicylamide (Ib), C14HtlNO 3, M,=241.2, monoclinic, P2t/e, a=9.423(1), b=5.116(1), e= 26.424 (2) A, fl= 103.97 (1)% V= 1236.2 (3)/~3, Z= 4, D~ = 1.28, D x = 1.296 gcm -3, ,;L(Cu Ks) = 1.5418 A, p = 7.71 cm-', F(000) = 504, T= 295 K, R =0.050 for 2115 reflections. The dihedral angles between the amide group and the benzene ring are 39.9 ° (Ia) and 37.9 ° (Ib), whereas between the acyl group and the benzene ring they are 78.1 ° (Ia) and 93.4 ° (Ib). The differences in the packing of the two structures are brought out in terms of the observed hydrogen-bonding patterns. Based on the crystallographic results, an intramolecular mechanism for the migration of the acyl group from the O to the N position is suggested in both compounds.

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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Evaluación del suministro de agua de la red hidráulica del parque de ciencias Estelí Mar - Estelí, 2008

El estudio surge como respuesta a la escasa información sobre abastecimientos de agua cuando se utilizan pozos y equipos de bombeo, además tiene la finalidad de generar los elementos necesarios al parque de ciencias Estelimar e interesa dos en este tipo de investigación para que pueda aprovecharse sosteniblemente el recurso agua, usar eficientemente el equipo de bombeo al mismo tiempo reducir los costos de energía que se generan con el abastecimiento de agua en estas condiciones. Los objetivos de la investigación fueron: caracterizar el acuífero existente, describir las red hidráulica, conocer el punto de operación de la bomba así mismo de terminar los costos de energía generados en el abastecimiento de los deposito demandantes. Para caracterizar el acuífero existente se realizó una prueba de bombeo a caudal constante en el pozo Estelimar que comprendió 7 horas de extracción y 8 de recuperación también se analizó el perfil estratigráfico de un pozo situado a 100m del sitio en estudio. La red hidráulica se describió con el apoyo de un mapa elaborado por técnicos de Estelimar acompañados de observaciones directas en las instalaciones de la red. En el caso del punto de operación de la bomba fue necesario aforar todas las salidas hacia los de pósitos demandantes, mediciones de voltaje e intensidad de corriente y un levantamiento topográfico por taquimetría. Los costo de energía fueron determinados utilizando además de las descarga de agua obtenidas del aforo las capacidades de cada depósito. Finalmente se concluye que el acuífero afectado por el pozo estelimar presenta características de semiconfinado estimándose su transmisividad en 423.36 m2/día, el nivel estático registrado fue de 26.60m produciéndose un rebajamiento de 27.30m, se identificaron tres codos de 90º, seis tee, tres válvulas de compuertas y un codo de 45º, la tubería de succión es de hierro y el de descarga PVC, ambos de 2 pulg de diámetro, el punto en que opera la bomba con un 63% de eficiencia es de 1.03l/s venciendo una carga de trabajo de 45.50m, los costos de energía registrados para los meses de abril,mayo, junio y julio del 2008 están alrededor de C$8233.54 (Còrdobas).

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

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