Principles of Taxation Law [9th Edition]

"Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2016 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2016 edition include: - seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; - clearly structured chapters within those parts grouped under helpful headings; - flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; - an appendix containing all of the up to date and relevant rates; and - the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes."--Publisher Website

Elämää keskustassa ja kaupunkiseudun reunoilla. Urbaani ja jälkiesikaupungillinen elämäntyyli asumisen valinnoissa ja arkiliikkumisessa Helsingin seudulla.

The lifestyles of people living in single-family housing areas on the outskirts of the Greater Helsinki Region (GHR) are different from those living in inner city area. The urban structure of the GHR is concentrated in the capital on the one hand, and spread out across the outskirts on the other. Socioeconomic spatial divisions are evident as well-paid and educated residents move to the inner city or the single-family house dominated suburban neighbourhoods depending on their housing preferences and life situations. The following thesis explores how these lifestyles have emerged through the housing choices and daily mobility of the residents living in the new single-family housing areas on the outskirts of the GHR and the inner city. The study shows that, when it comes to lifestyles, residents on the outskirts of the region have different housing preferences and daily mobility patterns when compared with their inner city counterparts. Based on five different case study areas my results show that these differences are related to residents values, preferences and attitudes towards the neighbourhood, on the one hand, and limited by urban structure on the other. This also confirms earlier theoretical analyses and findings from the GHR. Residents who moved to the outskirts of Greater Helsinki Region and the apartment buildings of the inner city were similar in the basic elements of their housing preferences: they sought a safe and peaceful neighbourhood close to the natural environment. However, where housing choices, daily mobility and activities vary different lifestyles develop in both the outskirts and the inner city. More specifically, lifestyles in the city apartment blocks were inherently urban. Liveliness and highest order facilities were appreciated and daily mobility patterns were supported by diverse modes of transportation for the purposes of work, shopping and leisure time. On the outskirts, by contrast, lifestyles were largely post-suburban and child-friendliness appreciated. Due to the heterachical urban structure, daily mobility was more car-dependent since work, shopping and free time activities of the residents are more spread around the region. The urban structure frames the daily mobility on the outskirts of the region, but this is not to say that short local trips replace longer regional ones. This comparative case study was carried out in the single-family housing areas of Sundsberg in Kirkkonummi, Landbo in Helsinki and Ylästö in Vantaa, as well as in the inner city apartment building areas of Punavuori and Katajanokka in Helsinki. The data is comprised of residential surveys, interviews, and statistics and GIS data sets that illustrate regional daily mobility, socio-economic structure and vis-à-vis housing stock.

EXPERIMENTAL INVESTIGATION OF UNSTEADY FLOW IN A TRANSONIC UNI-STAGE AXIAL COMPRESSOR

Detailed steady and unsteady experimental measurements and analysis were performed on a Single stage Transonic Axial Compressor with asymmetric rotor tip clearance for studying the compressor stall phenomena. The installed compressor had asymmetric tip clearance around the rotor casing varying from about 0.65mm to 1.25mm. A calibrated 5-hole aerodynamic probe was traversed radially at exit of rotor and showed the characteristics of increased flow angle at lower mass flow rates for all the speeds. Mach number distribution and boundary layer effects were also clearly captured. Unsteady measurements for velocity were carried out to study the stall cell behavior using a single component calibrated hotwire probe oriented in axial and tangential directions for choke/free flow and near stall conditions. The hotwire probe was traversed radially across the annulus at inlet to the compressor and showed that the velocity fluctuations were dissimilar when probe was aligned axial and tangential to the flow. Averaged velocities across the annulus showed the reduction in velocity as stall was approached. Axial mean flow velocity decreased across the annulus for all the speeds investigated. Tangential velocity at free flow condition was higher at the tip region due to larger radius. At stall condition, the tangential velocity showed decreased velocities at the tip and slightly increased velocities at the hub section indicating that the flow has breakdown at the tip region of the blade and fluid is accelerated below the blockage zone. The averaged turbulent intensity in axial and tangential flow directions increased from free flow to stall condition for all compressor rated speeds. Fast Fourier Transform (FFT) of the raw signals at stall flow condition showed stall cell and its corresponding frequency of occurrence. The stalling frequency of about half of rotational speed of the rotor along with large tip clearance suggests that modal type stall inception was occurring.

Avaliação da estabilidade da cirurgia de avanço mandibular através da superposição de modelos tridimensionais

Embora a cirurgia de avanço mandibular seja considerada um procedimento altamente estável, existem algumas preocupações clínicas em relação a mudanças nos côndilos e nos segmentos proximais, que podem levar a recidiva sagital e abertura de mordida. A avaliação dos resultados da cirurgia através de ferramentas de geração e superposição de modelos virtuais tridimensionais (3D) permite a identificação e quantificação dos deslocamentos e remodelação óssea que podem ajudar a explicar as interações entre os componentes dentários, esqueléticos e de tecido mole que estão relacionados a resposta ao tratamento. Este estudo observacional prospectivo avaliou, através de tomografia computadorizada de feixe cônico (CBCT), mudanças na posição/remodelação 3D dos ramos mandibulares, côndilos e mento. Assim, exames CBCT de 27 pacientes foram adquiridos antes da cirurgia (T1), imediatamente após a cirurgia(T2), e 1 ano após a cirurgia(T3). Uma técnica automática de superposição na base do crânio foi utilizada para permitir a avaliação das mudanças ocorridas nas regiões anatômicas de interesse (RAI). Os deslocamentos foram visualizados e quantificados em mapas coloridos 3D através da ferramenta de linha de contorno (ISOLINE). Pelo teste t pareado compararam-se as mudanças entre T1-T2 e T2-T3. O coeficiente de correlação de Pearson verificou se os deslocamentos ocorridos nas RAI foram correlacionados entre si e entre os tempos de avaliação. O nível de significância foi determinado em 0,05. O avanço mandibular médio foi de 6,813,2mm em T2 e 6,363,41mm em T3 (p=0,13). Entre T2 e T3, a posição do mento variou positivamente (≥2mm) em 5 pacientes negativamente em 7. 12% dos pacientes sofreram recidivas ≥4mm. Para todas as outras RAI avaliadas, apenas a porção inferior dos ramos (lado direito - 2,342,35mm e lado esquerdo 2,972,71mm) sofreram deslocamentos médios >2mm com a cirurgia. No acompanhamento em longo prazo, esse deslocamento lateral da porção inferior dos ramos foi mantido (lado direito - 2,102,15mm, p=0,26; e lado esquerdo -2,762,80, p=0,46), bem como todos os outros deslocamentos observados (p>0,05). As mudanças na posição do mento foram correlacionadas a adaptações pós-cirúrgicas nos bordos posteriores dos ramos (esquerdo r=-0,73 e direito r=-0,68) e côndilos (esquerdo r=-0,53 e direito r=-0,46). Os deslocamentos médios sofridos pelas estruturas do lado esquerdo foram suavemente maiores do que no direito. Correlações dos deslocamentos ocorridos entre T1-T2 e T2-T3 mostraram que: os deslocamentos dos côndilos esquerdos com a cirurgia foram negativamente correlacionados às adaptações pós-cirúrgicas destes (r=-0,51); e que o deslocamento da porção superior do ramo esquerdo com a cirurgia foi correlacionado à adaptação pós-cirúrgica ocorrida nos bordos posteriores (r=0,39) e côndilos do mesmo lado (r=0,39). Pode-se concluir que: (1) os deslocamentos causados pela cirurgia foram de modo geral estáveis no acompanhamento de 1 ano, mas identificou-se uma considerável variação individual; (2) as mudanças pós-cirúrgicas na posição do mento foram correlacionadas a adaptações sofridas pelos côndilos e bordos posteriores dos ramos; e que (3) deslocamentos suavemente maiores causados pela cirurgia nas estruturas do lado esquerdo levaram a maiores adaptações pós-cirúrgicas no segmento proximal deste lado.

Acclimatization of juveniles of marine prawn Penaeus monodon to fresh water

Penaeus monodon, hitherto cultured in brackishwater, has been acclimatized to fresh water for culturing in fresh water system. One hundred juveniles of P. monodon measuring in an average 27.7 mm were procured from the coastal lowlying areas near Kakinada in Andhra Pradesh and were used to conduct an experiment on acclimatization. High percentage of survival (96.0%) was observed when the water salinity was lowered gradually at the rate of 10% per day for the first 2 days, 5% per day during the next 2 days and later at the rate of 1% per day.

Systematics of central heavy ion collisions in the 1A GeV regime

Using the large acceptance apparatus FOPI, we study central collisions in the reactions (energies in A GeV are given in parentheses): Ca-40 + Ca-40 (0.4, 0.6, 0.8, 1.0, 1.5, 1.93), Ni-58 + Ni-58 (0.15, 0.25, 0.4), Ru-96+Ru-96 (0.4, 1.0. 1.5), (96)zr+(96)zr 1.0, 1.5), Xe-129+CsI (0.15, 0.25, 0.4), Au-197 + Au-197 (0.09, 0.12, 0.15, 0.25, 0.4, 0.6, 0.8, 1.0, 1.2, 1.5). The observables include cluster multiplicities, longitudinal and transverse rapidity distributions and stopping, and radial flow. The data are compared to earlier data where possible and to transport model simulations. (C) 2010 Elsevier B.V. All rights reserved.

Measurement of K*(892)(0) and K-0 mesons in Al plus Al collisions at 1.9A GeV

A new measurement of subthreshold K*(892)(0) and K-0 production is presented. The experimental data complete the measurement of strange particles produced in Al + Al collisions at 1.9A GeV measured with the FOPI detector at SIS at GSI (Darmstadt). The K*(892)(0)/K-0 yield ratio is found to be 0.0315 +/- 0.006(stat.) +/- 0.012(syst.) and is in good agreement with the transport model prediction. These measurements provide information on the in-medium cross section of K+-pi(-) fusion, which is the dominant process in subthreshold K*(892)(0) production.

Non-thiazolidinedione antihyperglycaemic agents. Part 3: The effects of stereochemistry on the potency of alpha-methoxy-beta-phenylpropanoic acids.

Rhizopus delemar lipase catalyzed ester hydrolysis of the alpha-methoxy-beta-phenylpropanoate (I) affords the (R)-(+) and (S)-(-) isomers in > 84% enantiomeric excess. Abs. stereochem. was detd. by a single crystal X-ray anal. of a related synthetic analog. The activity of these two enantiomers on glucose transport in vitro and as anti-diabetic agents in vivo is reported and their unexpected equivalence attributed to an enzyme-mediated stereospecific isomerization of the (R)-(+) isomer. Binding studies using recombinant human PPAR-gamma (peroxisomal proliferator activated receptor gamma), now established as a mol. target for this compd. class, indicate a 20-fold higher binding affinity for the (S) antipode relative to the (R) antipode.

Non-thiazolidinedione antihyperglycemic agents. Part 4: synthesis of ( )-, (R)-(+)- and (S)-(-)-enantiomers of 2-oxy-3-arylpropanoic acids

. Haigh, David; Birrell, Helen C.; Cantello, Barrie C. C.; Hindley, Richard M.; Ramaswamy, Anantha; Rami, Harshad K.; Stevens, Nicola C. Department of Medicinal Chemistry, SmithKline Beecham Pharmaceuticals, Essex, UK. Tetrahedron: Asymmetry (1999), 10(7), 1335-1351. Publisher: Elsevier Science Ltd., CODEN: TASYE3 ISSN: 0957-4166. Journal written in English. CAN 131:144536 AN 1999:369513 CAPLUS (Copyright (C) 2009 ACS on SciFinder (R)) Abstract The synthesis of a new series of potent 2-oxy-3-arylpropanoic acid antihyperglycemic agents in both racemic and non-racemic form is described. (the biol. activity of these compds. was not reported here). Resoln. of racemic acids is accomplished via amide formation with either (S)-2-phenylglycinol or (S)-4-benzyl-2-oxazolidinone as complementary resolving agents. The target compds. were ?-alkoxy-4-[2-[(2-benzoxazolyl)amino]ethoxy]benzenepropanoic acid derivs.

Non-thiazolidinedione antihyperglycemic agents. 2: alpha-Carbon substituted-beta-phenylpropanoic acids.

Buckle, D. R.; Cantello, B. C. C.; Cawthorne, M. A.; Coyle, P. J.; Dean, D. K.; Faller, A.; Haigh, D.; Hindley, R. M.; Lefcott, L. J.; et al. Dep. Medicinal Chem., Smithkline Beecham Pharmaceuticals, Surrey, UK. Bioorganic & Medicinal Chemistry Letters (1996), 6(17), 2127-2130. Publisher: Elsevier, CODEN: BMCLE8 ISSN: 0960-894X. Journal written in English. CAN 125:238227 AN 1996:573179 CAPLUS (Copyright (C) 2009 ACS on SciFinder (R)) Abstract The thiazolidine-2,4-dione ring of insulin-sensitizing antidiabetic agents can be replaced by ?-acyl-, ?-alkyl- and ?-(aralkyl)-carboxylic acids. The inclusion of an addnl. lipophilic moiety affords compds., equipotent to BRL 48482.

Non-thiazolidinedione antihyperglycemic agents. 1: Alpha-Heteroatom substituted-beta-phenylpropanoic acids.

A review with 22 refs. The 5-benzylthiazolidine-2,4-dione moiety of insulin sensitizing antidiabetic agents can be replaced by a range of ?-heteroatom functionalized ?-phenylpropanoic acids. ?-Oxy-carboxylic acids show potent antidiabetic activity and one compd., the ?-ethoxyacid (SB 213068), is one of the most potent antihyperglycemic agents yet reported.