Not for profit income tax exemption : is there a hole in the bucket, dear Henry?

Australia’s Future Tax System Review, headed by the then head of the Australian Treasury, and the Productivity Commission’s Research Report on the not for profit sector, both examined the state of tax concessions to Australia’s not for profit sector in the light of the High Court’s decision in Commissioner of Taxation v Word Investments Ltd. Despite being unable to quantify with any certainty the pre- or post-Word Investments cost of the tax concessions, both Reports indicated their support for continuation of the income tax exemption. However, the government acted in the 2011 Budget to target the not for profit income tax concessions more precisely, mainly on competitive neutrality grounds. This article examines the income tax exemption by applying the five taxation design principles, proposed in the Australia’s Future Tax System Review, for assessing tax expenditure. The conclusion is that the exemptions can be justified and, further, that a rationale for the exemption can be consistent with the reasoning in the Word Investments case.

Twitter as a technology for audiencing and fandom : the #Eurovision phenomenon

Amongst the most prominent uses of Twitter at present is its role in the discussion of widely televised events: Twitter’s own statistics for 2011, for example, list major entertainment spectacles (the MTV Music Awards, the BET Awards) and sports matches (the UEFA Champions League final, the FIFA Women’s World Cup final) amongst the events generating the most tweets per second during the year (Twitter, 2011). User activities during such televised events constitute a specific, unique category of Twitter use, which differs clearly from the other major events which generate a high rate of tweets per second (such as crises and breaking news, from the Japanese earthquake and tsunami to the death of Steve Jobs), as preliminary research has shown. During such major media events, by contrast, Twitter is used most predominantly as a technology of fandom instead: it serves in the first place as a backchannel to television and other streaming audiovisual media, enabling users offer their own running commentary on the universally shared media text of the event broadcast as it unfolds live. Centrally, this communion of fans around the shared text is facilitated by the use of Twitter hashtags – unifying textual markers which are now often promoted to prospective audiences by the broadcasters well in advance of the live event itself. This paper examines the use of Twitter as a technology for the expression of shared fandom in the context of a major, internationally televised annual media event: the Eurovision Song Contest. It constitutes a highly publicised, highly choreographed media spectacle whose eventual outcomes are unknown ahead of time and attracts a diverse international audience. Our analysis draws on comprehensive datasets for the ‘official’ event hashtags, #eurovision, #esc, and #sbseurovision. Using innovative methods which combine qualitative and quantitative approaches to the analysis of Twitter datasets containing several hundreds of thousands, we examine overall patterns of participation to discover how audiences express their fandom throughout the event. Minute-by-minute tracking of Twitter activity during the live broadcasts enables us to identify the most resonant moments during each event; we also examine the networks of interaction between participants to detect thematically or geographically determined clusters of interaction, and to identify the most visible and influential participants in each network. Such analysis is able to provide a unique insight into the use of Twitter as a technology for fandom and for what in cultural studies research is called ‘audiencing’: the public performance of belonging to the distributed audience for a shared media event. Our work thus contributes to the examination of fandom practices led by Henry Jenkins (2006) and other scholars, and points to Twitter as an important new medium facilitating the connection and communion of such fans.

A review of "The Peace In Between : Post-war violence and peacebuilding", edited by Astri Suhrke and Mats Berdal, Routledge, 2012

The term post-war violence has been with us for much of the twentieth century but the issue itself has existed for centuries. The study of violence in post-war societies has been explored by philosophers (Erasmus), statesmen (Sir Thomas More) and sociologists (Emile Durkheim). In many cases the cessation of war and the signing of peace accords do not always mean an end to the violence. This book examines in considerable detail the causes and purposes of post-conflict violence and argues that features which constrain or encourage violence accumulate in such a manner as to create distinct and different types of post-war environments...

Point Henry Bushfire Safety : 10 Year Plan

Bushfire responsive design and management strategy at the bioregion scale. 248 Page document containing text, original designs, photographs, masterplans and critique - created as an alternative community-based strategy for risk mitigation and management reponse to bushfire in the Point Henry and Bremer Bay region of Western Australia. Document drafted as an alternative to a local government commissioned plan which had many shortcomings. It was presented as a 'powerpoint' presentaion at a public meeting in Bremer Bay on 7th April 2014 and disseminated to local community members and councillors to encourage public debate and feedback to the Shire of Jerramungup, WA.

Seeing it differently: physical education, teacher education and the possibilities of personal construct theory

The celebrated work of Lortie (1975) alerted teacher educators to the extended period of 'apprenticeship' that student teachers have been through before they arrive at teacher education programmes. The subjective implicit theories (Marland, 1992) developed by prospective teachers are shaped by their lifeworld experiences at school and in the case of physical education teachers, their experiences in sport. The biography of physical education teacher education (PETE) students tends to be characterised by ecto-mesomorphic individuals who have been socialised by the rigours of highly competitive sport (Gore, 1990; Macdonald, 1992; Rossi, 1996). We can add to this, the requirements of teacher preparation in physical education which for the most part are dominated by the traditions and rhetoric of the 'natural' bio-physical sciences; largely a legacy of Henry's (1964) work on physical education as an academic discipline, as well as that of Abernathy and Waltz the same year (Abernathy & Waltz, 1964). In the United Kingdom, Curl (1973) further advanced the argument in an attempt to justify human movement as an independent field of study with its own corpus of knowledge. It is little wonder then, that the dominant pedagogical discourse in physical education is, as Tinning (1991) discusses, one of performance pedagogy (see also Hendry, 1986 for an earlier discussion). The knowledge required to support such a discourse could be described as 'official' (Apple, 1993) and it assumes such status by virtue of the power appropriated by and bestowed upon the scientific community in PETE (Macdonald & Tinning, 1995; Sparkes, 1989, 1993). However, there are social reifiers too, and these tend to relate to the social construction of the body (Kirk, 1993; Kirk & Spiller, 1994; Gilroy, 1994) and what Tinning (1985) has termed the Cult of Slenderness. Furthermore the 'slender image' has become a signifier of 'good health'. This is inextricably linked to what might be considered as a health triplex—'exercise = fitness = health' (see Kirk & Colquhoun, 1989; Tinning & Kirk, 1991) which in Australia, underpins curriculum packages such as Daily Physical Education which teachers (often including physical education primary...

Saffman-Taylor fingers with kinetic undercooling

The mathematical model of a steadily propagating Saffman-Taylor finger in a Hele-Shaw channel has applications to two-dimensional interacting streamer discharges which are aligned in a periodic array. In the streamer context, the relevant regularisation on the interface is not provided by surface tension, but instead has been postulated to involve a mechanism equivalent to kinetic undercooling, which acts to penalise high velocities and prevent blow-up of the unregularised solution. Previous asymptotic results for the Hele-Shaw finger problem with kinetic undercooling suggest that for a given value of the kinetic undercooling parameter, there is a discrete set of possible finger shapes, each analytic at the nose and occupying a different fraction of the channel width. In the limit in which the kinetic undercooling parameter vanishes, the fraction for each family approaches 1/2, suggesting that this selection of 1/2 by kinetic undercooling is qualitatively similar to the well-known analogue with surface tension. We treat the numerical problem of computing these Saffman-Taylor fingers with kinetic undercooling, which turns out to be more subtle than the analogue with surface tension, since kinetic undercooling permits finger shapes which are corner-free but not analytic. We provide numerical evidence for the selection mechanism by setting up a problem with both kinetic undercooling and surface tension, and numerically taking the limit that the surface tension vanishes.

Origins of Australian Football: Victoria's Early History. Volume 3: Covert 'Professionalism': The Power of the Wealthy Clubs 1886 to 1890

This volume continues the story of football in Marvellous Melbourne during the 1880s. At this time the VFA continued to expand as Melbourne’s boom continued apace. In 1886 Port Melbourne, Prahran, St Kilda, Footscray and South Williamstown joined the competition, and the Ballarat clubs Ballarat, Ballarat Imperial and South Ballarat were also contending for the VFA premiership. In 1886 matches were divided into four quarters, goal umpires waved two flags to announce a goal, and time clocks and bells were employed to mark the end of quarters. Victoria also played inter-colonial matches against New South Wales, Tasmania and South Australia. VFA secretary T.S. Marshall was at the forefront of fighting the game’s turn towards professionalism, but although it was illegal to pay players, the practice continued. The period 1886 to 1890 also set the stage for the eventual formation of the Victorian Football League, for by the end of the 1880s the Victorian Football Association had become in effect a two-tier competition. The most popular clubs in the VFA, South Melbourne, Geelong, Carlton and Essendon collected the lion’s share of the gate money, which they used to build their wealth and entrench their position as the dominant Victorian teams. The lower tier clubs had to make do with paltry gate money and season fixtures that advantaged the strong clubs. In these fixtures the strong clubs elected to play each other first to increase their gate money, and only deemed to play the poorer clubs at the start of the season. This led to an increasing divide between the VFA’s rich and poor, and by 1890 South Williamstown and Prahran merged with Williamstown and St Kilda respectively, University dropped out of senior ranks, and the Ballarat clubs were excluded from competing for the VFA premiership, which left 12 senior clubs until Collingwood’s emergence in 1892. At this time, no team was as powerful as South Melbourne, which experienced the greatest success in the club’s VFA and VFL history when it collected triple premiership crowns in 1888, 1889, and 1890. South Melbourne was a most ambitious club and spearheaded the move towards professionalism, although this could not be made public. The fine teams it produced at this time contained some of the greatest players of the era, such as Peter Burns, “Sonny” Elms and “Dinny” McKay, and it looked after players with health insurance, jobs, inter-colonial trips, and other incentives. Geelong’s premiership in 1886 was perhaps its greatest triumph, but this success was followed by a premiership drought that would last for 39 years. Carlton remained one of Victorian football’s power clubs, and after securing the premiership in 1887 continued to compete for top honours. As always, the game became ever more popular and world record crowds of over 30,000 attended matches between South Melbourne, Carlton, Geelong and Essendon.

A novel serogenetic approach determines the community prevalence of celiac disease and informs improved diagnostic pathways

Background: Changing perspectives on the natural history of celiac disease (CD), new serology and genetic tests, and amended histological criteria for diagnosis cast doubt on past prevalence estimates for CD. We set out to establish a more accurate prevalence estimate for CD using a novel serogenetic approach.Methods: The human leukocyte antigen (HLA)-DQ genotype was determined in 356 patients with 'biopsy-confirmed' CD, and in two age-stratified, randomly selected community cohorts of 1,390 women and 1,158 men. Sera were screened for CD-specific serology.Results: Only five 'biopsy-confirmed' patients with CD did not possess the susceptibility alleles HLA-DQ2.5, DQ8, or DQ2.2, and four of these were misdiagnoses. HLA-DQ2.5, DQ8, or DQ2.2 was present in 56% of all women and men in the community cohorts. Transglutaminase (TG)-2 IgA and composite TG2/deamidated gliadin peptide (DGP) IgA/IgG were abnormal in 4.6% and 5.6%, respectively, of the community women and 6.9% and 6.9%, respectively, of the community men, but in the screen-positive group, only 71% and 75%, respectively, of women and 65% and 63%, respectively, of men possessed HLA-DQ2.5, DQ8, or DQ2.2. Medical review was possible for 41% of seropositive women and 50% of seropositive men, and led to biopsy-confirmed CD in 10 women (0.7%) and 6 men (0.5%), but based on relative risk for HLA-DQ2.5, DQ8, or DQ2.2 in all TG2 IgA or TG2/DGP IgA/IgG screen-positive subjects, CD affected 1.3% or 1.9%, respectively, of females and 1.3% or 1.2%, respectively, of men. Serogenetic data from these community cohorts indicated that testing screen positives for HLA-DQ, or carrying out HLA-DQ and further serology, could have reduced unnecessary gastroscopies due to false-positive serology by at least 40% and by over 70%, respectively.Conclusions: Screening with TG2 IgA serology and requiring biopsy confirmation caused the community prevalence of CD to be substantially underestimated. Testing for HLA-DQ genes and confirmatory serology could reduce the numbers of unnecessary gastroscopies. © 2013 Anderson et al.; licensee BioMed Central Ltd.

SIR Analysis and Interference Cancellation in Uplink OFDMA with Large Carrier Frequency/Timing Offsets

In uplink orthogonal frequency division multiple access (OFDMA), large timing offsets (TO) and/or carrier frequency offsets (CFO) of other users with respect to a desired user can cause significant multiuser interference (MUI). In this letter, we analytically characterize the degradation in the average output signal-to-interference ratio (SIR) due to the combined effect of both TOs as well as CFOs in uplink OFDMA. Specifically, we derive closed-form expressions for the average SIR at the DFT output in the presence of large CFOs and TOs. The analyticalexpressions derived for the signal and various interference terms at the DFT output are used to devise an interference cancelling receiver to mitigate the effect of CFO/TO-induced interferences.

Kulttuurisia kohtaamisia : Suomalaiset kuvataiteilijat ja Rooma 1800-luvulla

Dozens of Finnish artists, practically all the professional sculptors and painters, travelled to and stayed in Rome during the 19th century. The study at hand concentrates for the first time on the Finnish artists in Rome in corpore, and analyses their way of life based on a broad variety of previously unknown and unexplored sources from a number of archives in both Scandinavia and Rome. The extensive corpus of source material is scrutinized with microhistorical precision from the point of view of cultural history. The new information thus achieved adds to the previous knowledge of Rome s often overlooked importance as a source of inspiration in Scandinavian culture in general and significantly clarifies our understanding of the development of Finnish artistic life and cultural identity in the 19th century. The study proves that in Finland, like in all of Europe, the stay in Rome was considered to be a necessary part of becoming a true artist. Already the journey was an integral part of the encounter with Rome, corresponding with the civilized ideal of the period. The stay in Rome provided a northern artist with overwhelming opportunities that were incomparable to the unestablished and modest forms of artistic life Finland could offer. Without domestic artistic institutions or traditions, the professional status of Finnish painters and sculptors took shape abroad, firstly through the encounter with Rome and the different networks the Finnish artists belonged to during and after their stay in the eternal city. The Finnish artists were an integral part of the international artistic community in the cultural capital of Europe, which gave a totally new impetus to their work and contributed to their cosmopolitan identification. For these early masters of Finnish art, the Scandinavian communality and universal artistic identity seemed to be more significant than their nationality. In all, the scrutiny of Finnish artists in their wide social, ideological and international framework gives an interesting aspect to the cultural ambiance of the 19th century, in both Rome and Finland. The study highlights many long-forgotten artists who were influential in shaping Finnish art, culture and identity in their time.

Community, Power, and Colonialism: The U.S. Army in Southern Arizona and New Mexico, 1866-1886

Empire is central to U.S. history. When we see the U.S. projecting its influence on a global scale in today s world it is important to understand that U.S. empire has a long history. This dissertation offers a case study of colonialism and U.S. empire by discussing the social worlds, labor regimes, and culture of the U.S. Army during the conquest of southern Arizona and New Mexico (1866-1886). It highlights some of the defining principles, mentalities, and characteristics of U.S. imperialism and shows how U.S. forces have in years past constructed their power and represented themselves, their missions, and the places and peoples that faced U.S. imperialism/colonialism. Using insights from postcolonial studies and whiteness studies, this work balances its attention between discursive representations (army stories) and social experience (army actions), pays attention to silences in the process of historical production, and focuses on collective group mentalities and identities. In the end the army experience reveals an empire in denial constructed on the rule of difference and marked by frustration. White officers, their wives, and the white enlisted men not only wanted the monopoly of violence for the U.S. regime but also colonial (mental/cultural) authority and power, and constructed their identity, authority, and power in discourse and in the social contexts of the everyday through difference. Engaged in warfare against the Apaches, they did not recognize their actions as harmful or acknowledge the U.S. invasion as the bloody colonial conquest it was. White army personnel painted themselves and the army as liberators, represented colonial peoples as racial inferiors, approached colonial terrain in terms of struggle, and claimed that the region was a terrible periphery with little value before the arrival of white civilization. Officers and wives also wanted to place themselves at the top of colonial hierarchies as the refined and respectable class who led the regeneration of the colony by example: they tried to turn army villages into islands of civilization and made journeys, leisure, and domestic life to showcase their class sensibilities and level of sophistication. Often, however, their efforts failed, resulting in frustration and bitterness. Many blamed the colony and its peoples for their failures. The army itself was divided by race and class. All soldiers were treated as laborers unfit for self-government. White enlisted men, frustrated by their failures in colonial warfare and by constant manual labor, constructed worlds of resistance, whereas indigenous soldiers sought to negotiate the effects of colonialism by working in the army. As colonized labor their position was defined by tension between integration and exclusion and between freedom and colonial control.

Ulkomaisen kirjallisuuden tuonti Suomeen 1800-luvun alkupuolella : Waseniuksen kirjakaupan kansainväliset yhteydet 1823-1836

Opinnäytetyöni tarkastelee eurooppalaisen kulttuurin kannalta keskeistä kommunikaatiovälinettä, painettua kirjaa, ja sen kansainvälistä luonnetta ja liikkumista. Teemaan perehdytään helsinkiläisen Gustaf Otto Waseniuksen (1789-1852) kirjakaupan toiminnan avulla keskittyen tarkastelemaan ulkomaisen kirjallisuuden tuomista Suomeen 1800-luvun alkupuolella. Tutkielma käsittelee ensisijaisesti itse kauppiastoimintaa: mitä kirjakauppayhteyksiä Waseniuksella oli sekä miten ja keiden ehdoilla ne toimivat. Näiden kysymysten ohessa pohdin myös itse kirjojen välityksellä tapahtunutta tiedonvälitystä. Työn tavoitteena on paljastaa, minkälaisia suomalaisten kirjakauppiaiden ja lukijoiden kirjallisuudenhankinnan sekä lukemisen kontekstit ja resurssit olivat 1800-luvun alkupuolella. Tutkielman lähteinä on käytetty Waseniuksen kirjakaupan kirjeitä ja kuitteja sekä sensuuriviranomaisten arkistoja. Tutkielmani jakautuu kolmeen osaan. Ensiksi paneudun Waseniuksen kauppaverkoston syntyyn ja sen esittelyyn: Waseniuksen kansainväliset yhteydet keskittyivät kolmelle kulttuurialueelle. Ruotsista hän sai kirjoja kaikilta merkittäviltä kustantajilta, kauppiailta sekä itsenäisesti toimivilta kirjailijoilta. Saksankielisen kulttuurin tarjontaa Wasenius pystyi hankkimaan Leipzigin kansainvälisten kirjakauppiaiden avulla. Ranskalaisen kirjallisuuden osalta Wasenius omasi toimivat yhteydet Pariisin kirjakauppiaisiin. Sen sijaan Brittein saaret jäivät vielä Waseniuksen kontaktiverkoston ulkopuolelle, samoin myös Pietarin huomattava kulttuurikeskus. Tämän jälkeen keskityn yhteyksien toimintaan. Wasenius solmi kauppakumppaniensa kanssa yleiseurooppalaisen komissionääri-sopimuksen, jonka valtuuttamana hän sai myydä kunkin ulkomaisen kauppiaan tuotteita liikkeessään. Ensiksi tarkastelen kauppiaiden välisten etäisyyksien ylittämistä. Aikakauden kuljetustavat huomioonottaen suuret etäisyydet eivät Waseniuksen kirjojen hankintaa juuri haitanneet, vaan suurkauppiaana hän pystyi käyttämään aikansa parhaat resurssit lähetystensä kuljettamiseen. Toiseksi pohdin aikakauden kauppiastoimintojen ja kulttuuripiirteiden vaikutusta kirjakauppaan. Waseniuksen toiminta kirjakauppiaana perustui taloudellisen voiton tavoittelulle, mikä tarkoitti mm. sitä, että lähetysten sisältö määrättiin etukäteen hyvin tarkasti. Ennen Suomeen saapumistaan kirjoilla piti olla varma ostaja, minkä Wasenius useimmiten varmisti ennakkotilausluetteloin ja etumaksuin. Kolmanneksi esiin nousevat 1800-luvun alun poliittiset tapahtumat, jotka osaltaan, kauppiaan silmiin kaikkein näkyvimmin, vaikuttivat kirjojen tuontiin. Sensuurin piti periaatteessa estää useiden satojen vaarallisena pidetyn kirjan levittäminen ja lukeminen Suomessa, mutta Wasenius ei suinkaan lopettanut kiellettyjen kirjojen tuontia, vaan salakuljetti sensuroitavia teoksia jatkuvasti liikkeeseensä myytäväksi. Suomalaiset viranomaiset hyväksyivät usein tämänkaltaisen toiminnan, joten venäläistä sensuuriasetusta tai hallintoa ei juuri kunnioitettu. Vertailu eurooppalaiseen kirjakauppatoimintaan osoittaa Waseniuksen omanneen erittäin hyvät kansainväliset suhteet. Tämä kuitenkin johtui niin kirjakauppatoiminnan keskittymisestä harvojen kauppiaiden käsiin kuin myös oman kustannustoiminnan vähyydestä. Tiedonvälityksen kehityksen ja kulttuurihistorian kannalta Waseniuksen kansainvälinen toiminta osoittautuu noudattelevan vielä vanhan eliittikulttuurin muotoja, mutta kirjakauppainstituution kehittyminen aivan uudenlaiseen kukoistukseen valmisteli jo kansallisen kulttuurin nousemista lähivuosikymmeninä.