The Australian Nonprofit Sector Legal Almanac 2015

Collected summaries of court cases involving nonprofit organisations, from Australia and overseas, during 2015, along with updates of legislative changes in all Australian jurisdictions. Significant Australian cases included several disputes with State Revenue Authorities about exemption from payroll taxes.

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

Tuloverotuksen reaalinen muuttuminen Suomessa : Kuusikymmentä vuotta verojen vuoristorataa

The study seeks to find out whether the real burden of the personal taxation has increased or decreased. In order to determine this, we investigate how the same real income has been taxed in different years. Whenever the taxes for the same real income for a given year are higher than for the base year, the real tax burden has increased. If they are lower, the real tax burden has decreased. The study thus seeks to estimate how changes in the tax regulations affect the real tax burden. It should be kept in mind that the progression in the central government income tax schedule ensures that a real change in income will bring about a change in the tax ration. In case of inflation when the tax schedules are kept nominally the same will also increase the real tax burden. In calculations of the study it is assumed that the real income remains constant, so that we can get an unbiased measure of the effects of governmental actions in real terms. The main factors influencing the amount of income taxes an individual must pay are as follows: - Gross income (income subject to central and local government taxes). - Deductions from gross income and taxes calculated according to tax schedules. - The central government income tax schedule (progressive income taxation). - The rates for the local taxes and for social security payments (proportional taxation). In the study we investigate how much a certain group of taxpayers would have paid in taxes according to the actual tax regulations prevailing indifferent years if the income were kept constant in real terms. Other factors affecting tax liability are kept strictly unchanged (as constants). The resulting taxes, expressed in fixed prices, are then compared to the taxes levied in the base year (hypothetical taxation). The question we are addressing is thus how much taxes a certain group of taxpayers with the same socioeconomic characteristics would have paid on the same real income according to the actual tax regulations prevailing in different years. This has been suggested as the main way to measure real changes in taxation, although there are several alternative measures with essentially the same aim. Next an aggregate indicator of changes in income tax rates is constructed. It is designed to show how much the taxation of income has increased or reduced from one year to next year on average. The main question remains: How aggregation over all income levels should be performed? In order to determine the average real changes in the tax scales the difference functions (difference between actual and hypothetical taxation functions) were aggregated using taxable income as weights. Besides the difference functions, the relative changes in real taxes can be used as indicators of change. In this case the ratio between the taxes computed according to the new and the old situation indicates whether the taxation has become heavier or easier. The relative changes in tax scales can be described in a way similar to that used in describing the cost of living, or by means of price indices. For example, we can use Laspeyres´ price index formula for computing the ratio between taxes determined by the new tax scales and the old tax scales. The formula answers the question: How much more or less will be paid in taxes according to the new tax scales than according to the old ones when the real income situation corresponds to the old situation. In real terms the central government tax burden experienced a steady decline from its high post-war level up until the mid-1950s. The real tax burden then drifted upwards until the mid-1970s. The real level of taxation in 1975 was twice that of 1961. In the 1980s there was a steady phase due to the inflation corrections of tax schedules. In 1989 the tax schedule fell drastically and from the mid-1990s tax schedules have decreased the real tax burden significantly. Local tax rates have risen continuously from 10 percent in 1948 to nearly 19 percent in 2008. Deductions have lowered the real tax burden especially in recent years. Aggregate figures indicate how the tax ratio for the same real income has changed over the years according to the prevailing tax regulations. We call the tax ratio calculated in this manner the real income tax ratio. A change in the real income tax ratio depicts an increase or decrease in the real tax burden. The real income tax ratio declined after the war for some years. In the beginning of the 1960s it nearly doubled to mid-1970. From mid-1990s the real income tax ratio has fallen about 35 %.

Structural alteration from non-B to B-form could reflect DNase I hypersensitivity

Preferential cleavage of active genes by DNase I has been correlated with a structurally altered conformation of DNA at the hypersensitive site in chromatin. To have a better understanding of the structural requirements for gene activation as probed by DNase I action, digestability by DNase I of synthetic polynucleotides having the ability to adopt B and non-B conformation (like Z-form) was studied which indicated a marked higher digestability of the B-form of DNA. Left handed Z form present within a natural sequence in supercoiled plasmid also showed marked resistance towards DNase I digestion. We show that alternating purine-pyrimidine sequences adopting Z-conformation exhibit DNAse I foot printing even in a protein free system. The logical deductions from the results indicate that 1) altered structure like Z-DNA is not a favourable substrate for DNase I, 2) both the ends of the alternating purine-pyrimidine insert showed hypersensitivity, 3) B-form with a minor groove of 12-13 A is a more favourable substrate for DNase I than an altered structure, 4) any structure of DNA deviating largely from B form with a capacity to flip over to the B-form are potential targets for the DNase I enzymic probes in naked DNA.

Constructions and situations : a constructivist reading of Hegel's System

The object of this work is Hegel's Logic, which comprises the first third of his philosophical System that also includes the Philosophy of Nature and the Philosophy of Spirit. The work is divided into two parts, where the first part investigates Hegel s Logic in itself or without an explicit reference to rest of Hegel's System. It is argued in the first part that Hegel's Logic contains a methodology for constructing examples of basic ontological categories. The starting point on which this construction is based is a structure Hegel calls Nothing, which I argue to be identical with an empty situation, that is, a situation with no objects in it. Examples of further categories are constructed, firstly, by making previous structures objects of new situations. This rule makes it possible for Hegel to introduce examples of ontological structures that contain objects as constituents. Secondly, Hegel takes also the very constructions he uses as constituents of further structures: thus, he is able to exemplify ontological categories involving causal relations. The final result of Hegel's Logic should then be a model of Hegel s Logic itself, or at least of its basic methods. The second part of the work focuses on the relation of Hegel's Logic to the other parts of Hegel's System. My interpretation tries to avoid, firstly, the extreme of taking Hegel's System as a grand metaphysical attempt to deduce what exists through abstract thinking, and secondly, the extreme of seeing Hegel's System as mere diluted Kantianism or a second-order investigation of theories concerning objects instead of actual objects. I suggest a third manner of reading Hegel's System, based on extending the constructivism of Hegel's Logic to the whole of his philosophical System. According to this interpretation, transitions between parts of Hegel's System should not be understood as proofs of any sort, but as constructions of one structure or its model from another structure. Hence, these transitions involve at least, and especially within the Philosophy of Nature, modelling of one type of object or phenomenon through characteristics of an object or phenomenon of another type, and in the best case, and especially within the Philosophy of Spirit, transformations of an object or phenomenon of one type into an object or phenomenon of another type. Thus, the transitions and descriptions within Hegel's System concern actual objects and not mere theories, but they still involve no fallacious deductions.

Essays on labour demand and wage formation

The first essay in this thesis is on gender wage differentials among manufacturing sector white-collar workers. The wage differential is decomposed into firm, job (within-firm) and individ-ual-level components. Job-level gender segregation explains over half of the gap, while firm-level segregation is not important. After controlling for firm, job and individual characteristics, the remaining unexplained wage cap to the advantage of men is six per cent of men s mean wage. In the second essay, I study how the business cycle and gender affect the distribution of the earnings losses of displaced workers. The negative effect of displacement is large, persistent and strongest in the lowest earnings deciles. The effect is larger in a recession than in a recov-ery period, and in all periods women s earnings drop more than men s earnings. The third essay shows that the transition from steady employment to disability pension de-pends on the stringency of medical screening and the degree of experience-rating of pension costs applied to the employer. The fact that firms have to bear part of the cost of employees disability pension costs lowers both the incidence of long sick leave periods and the probabil-ity that sick leave ends in a disability pension. The fourth and fifth essays are studies on the employment, wage and profit effects of a re-gional payroll tax cut experiment conducted in northern and eastern Finland. The results show no statistically significant effect on any of the response variables.

Compressive strength of epoxy with bimodal filling of flyash

Compressive strength of epoxy with "free-inforcement" flyash without any prior separation is studied. It is observed that the increase in filler volume fraction beyond 10% brings about a reduction in the compressive strength. Increasing adhesion factor, determined relative to unfilled matrix, implied an alleviation in the interfacial adhesion due to dewetting, especially at the surfaces of larger particles and at higher filler concentrations. Such deductions were verified by examining the surface features of compression tested samples in Scanning Electron Microscope.

Neutron scattering study of combustion-synthesized Ce1−xCuxO2−x

Powder neutron di®raction and Hi-Q neutron di®raction data have been recorded and analysed in order to obtain the local and long range order of Cu in Cu-doped CeO2 with three doping levels of Cu. Rietveld method and MCGR techniques of data analysis for the two types of data reveal that the Cu ion is in the 2+ oxidation state and has a vacancy in its ¯rst coordination shell. These deductions from the data analysis ¯t well with the mechanism of catalysis we propose.

The fracture energy of metal fibre reinforced ceramic composites (MFCs)

A model is presented for prediction of the fracture energy of ceramic-matrix composites containing dispersed metallic fibres. It is assumed that the work of fracture comes entirely from pull-out and/or plastic deformation of fibres bridging the crack plane. Comparisons are presented between these predictions and experimental measurements made on a commercially-available composite material of this type, containing stainless steel (304) fibres in a matrix predominantly comprising alumina and alumino-silicate phases. Good agreement is observed, and it's noted that there is scope for the fracture energy levels to be high (~20kJm-2). Higher toughness levels are both predicted and observed for coarser fibres, up to a practical limit for the fibre diameter of the order of 0.5mm. Other deductions are also made concerning strategies for optimisation of the toughness of this type of material. © 2010 Elsevier Ltd.

TUNPOP: A simulation of the dynamics and structure of the yellowfin tuna stock and surface fishery of the Eastern Pacific Ocean

ENGLISH: Three distinct versions of TUNP0P, an age-structured computer simulation model of the eastern Pacific yellowfin tuna, Thunnus albacores, stock and surface tuna fishery, are used to reveal mechanisms which appear to have a significant effect on the fishery dynamics. Real data on this fishery are used to make deductions on the distribution of the fish and to show how that distribution might influence events in the fishery. The most important result of the paper is that the concept of the eastern Pacific yellowfin tuna stock as a homogeneous unit is inadequate to represent the recent history of the fishery. Inferences are made on the size and distribution of the underlying stock as well as its potential yield to the surface fishery as a result of alterations in the level and distribution of the effort. SPANISH: Se han empleado tres versiones diferentes de TUNP0P, un modelo de simulación de la computadora (basado en la estructura de la edad) de la población y la pesca epipelágica del atún aleta amarilla, Tbunnus albacares, del Pacífico oriental, para revelar los mecanismos que parecen tener un efecto importante en la dinámica pesquera. Se emplean los datos verdaderos de esta pesca para hacer deducciones sobre la distribución de los peces y para mostrar cómo puede influir esta distribución en los eventos de pesca. La conclusión más importante de este estudio es que el concepto de que la población del aleta amarilla del Pacífico oriental es una unidad homogénea, es inadecuado para representar la historia reciente de pesca. Se teoriza sobre la talla y distribución de la población subyacente como también sobre su producción potencial en la pesca epipelágica al cambiar el nivel y distribución del esfuerzo.

Compressible flows at small Reynolds numbers

The problem of the slow viscous flow of a gas past a sphere is considered. The fluid cannot be treated incompressible in the limit when the Reynolds number Re, and the Mach number M, tend to zero in such a way that Re ~ o(M^2 ). In this case, the lowest order approximation to the steady Navier-Stokes equations of motion leads to a paradox discovered by Lagerstrom and Chester. This paradox is resolved within the framework of continuum mechanics using the classical slip condition and an iteration scheme that takes into account certain terms in the full Navier-Stokes equations that drop out in the approximation used by the above authors. It is found however that the drag predicted by the theory does not agree with R. A. Millikan's classic experiments on sphere drag.

The whole question of the applicability of the Navier-Stokes theory when the Knudsen number M/Re is not small is examined. A new slip condition is proposed. The idea that the Navier-Stokes equations coupled with this condition may adequately describe small Reynolds number flows when the Knudsen number is not too large is looked at in some detail. First, a general discussion of asymptotic solutions of the equations for all such flows is given. The theory is then applied to several concrete problems of fluid motion. The deductions from this theory appear to interpret and summarize the results of Millikan over a much wider range of Knudsen numbers (almost up to the free molecular or kinetic limit) than hitherto Believed possible by a purely continuum theory. Further experimental tests are suggested and certain interesting applications to the theory of dilute suspensions in gases are noted. Some of the questions raised in the main body of the work are explored further in the appendices.

Effect of crude oil and some petroleum products on Clarias Gariepinus fingerlings (Catfish: Claridae)

Ninety (90) hatchery bred fingerlings of Clarias gariepinus (mean weight: 0.96 ± 0.1g) were randomly placed in 15 plastic baths (25 litres each) at the Research laboratory and were exposed to different concentrations of oil products to determine their effects on the fish, to facilitate inferential deductions that will enhance effective aquatic environmental management. Three (3) replicate basins of 5 experimental treatments (crude oil, petrol oil, kerosene oil, engine oil and control) were used at a concentration of 1.25ml. L-1. The control experiment was devoid of oil treatment. Six (6) fingerlings were placed in each replicate basin, flooded with 20 litres of clean tap water and fed with nutrafin cichilid food, 2 times daily at 3% body weight. The results showed that the feeding behaviour and swimming performances of fish were reduced after 24 hours of the addition of the various oil pollutants. Mortality of fingerlings in the oiled basins increased as the hours of exposure increased (i.e. 24, 48, 72 and 96 hours). Recovery was not immediate in the treated basin while surviving fingerlings in the control basins grew up to post-fingerlings after 90 days (3 months). There were significant differences (P<0.01 and P<0.05) in the effect of crude oil and the petroleum products on the mortality rate of C. gariepinus when exposed to oil pollutants at 1.25ml. L-1 concentration

Economía de la salud, modalidades de evaluación económica

La salud es un aspecto muy importante en la vida de cualquier persona, de forma que, al ocurrir cualquier contingencia que merma el estado de salud de un individuo o grupo de personas, se debe valorar estrictamente y en detalle las distintas alternativas destinadas a combatir la enfermedad. Esto se debe a que, la calidad de vida de los pacientes variará dependiendo de la alternativa elegida. La calidad de vida relacionada con la salud (CVRS) se entiende como el valor asignado a la duración de la vida, modificado por la oportunidad social, la percepción, el estado funcional y la disminución provocadas por una enfermedad, accidente, tratamiento o política (Sacristán et al, 1995). Para determinar el valor numérico asignado a la CVRS, ante una intervención, debemos beber de la teoría económica aplicada a las evaluaciones sanitarias para nuevas intervenciones. Entre los métodos de evaluación económica sanitaria, el método coste-utilidad emplea como utilidad, los años de vida ajustado por calidad (AVAC), que consiste, por un lado, tener en cuenta la calidad de vida ante una intervención médica, y por otro lado, los años estimados a vivir tras la intervención. Para determinar la calidad de vida, se emplea técnicas como el Juego Estándar, la Equivalencia Temporal y la Escala de Categoría. Estas técnicas nos proporcionan un valor numérico entre 0 y 1, siendo 0 el peor estado y 1 el estado perfecto de salud. Al entrevistar a un paciente a cerca de la utilidad en términos de salud, puede haber riesgo o incertidumbre en la pregunta planteada. En tal caso, se aplica el Juego Estándar con el fin de determinar el valor numérico de la utilidad o calidad de vida del paciente ante un tratamiento dado. Para obtener este valor, al paciente se le plantean dos escenarios: en primer lugar, un estado de salud con probabilidad de morir y de sobrevivir, y en segundo lugar, un estado de certeza. La utilidad se determina modificando la probabilidad de morir hasta llegar a la probabilidad que muestra la indiferencia del individuo entre el estado de riesgo y el estado de certeza. De forma similar, tenemos la equivalencia temporal, cuya aplicación resulta más fácil que el juego estándar ya que valora en un eje de ordenadas y abscisas, el valor de la salud y el tiempo a cumplir en esa situación ante un tratamiento sanitario, de forma que, se llega al valor correspondiente a la calidad de vida variando el tiempo hasta que el individuo se muestre indiferente entre las dos alternativas. En último lugar, si lo que se espera del paciente es una lista de estados de salud preferidos ante un tratamiento, empleamos la Escala de Categoría, que consiste en una línea horizontal de 10 centímetros con puntuaciones desde 0 a 100. La persona entrevistada coloca la lista de estados de salud según el orden de preferencia en la escala que después es normalizado a un intervalo entre 0 y 1. Los años de vida ajustado por calidad se obtienen multiplicando el valor de la calidad de vida por los años de vida estimados que vivirá el paciente. Sin embargo, ninguno de estas metodologías mencionadas consideran el factor edad, siendo necesario la inclusión de esta variable. Además, los pacientes pueden responder de manera subjetiva, situación en la que se requiere la opinión de un experto que determine el nivel de discapacidad del aquejado. De esta forma, se introduce el concepto de años de vida ajustado por discapacidad (AVAD) tal que el parámetro de utilidad de los AVAC será el complementario del parámetro de discapacidad de los AVAD Q^i=1-D^i. A pesar de que este último incorpora parámetros de ponderación de edad que no se contemplan en los AVAC. Además, bajo la suposición Q=1-D, podemos determinar la calidad de vida del individuo antes del tratamiento. Una vez obtenido los AVAC ganados, procedemos a la valoración monetaria de éstos. Para ello, partimos de la suposición de que la intervención sanitaria permite al individuo volver a realizar las labores que venía realizando. De modo que valoramos los salarios probables con una temporalidad igual a los AVAC ganados, teniendo en cuenta la limitación que supone la aplicación de este enfoque. Finalmente, analizamos los beneficios derivados del tratamiento (masa salarial probable) si empleamos la tabla GRF-95 (población femenina) y GRM-95 (población masculina).

A política nacional de resíduos sólidos (Lei n. 12.305/10): uma análise dos mecanismos de proteção jurídica e promoção de cidadania dos catadores de materiais recicláveis

Este estudo trata da atual Política Nacional de Resíduos Sólidos, regulamentada pelo Decreto n 7.404/10, enfocando os mecanismos jurídicos garantidores da integração dos catadores de materiais recicláveis e reutilizáveis na responsabilidade compartilhada pelo ciclo de vida dos produtos, que historicamente tem um passado de exploração de trabalho e invisibilidade social. Com o objetivo de analisar as condições de aplicabilidade dos mecanismos presentes na Lei n 12.305/10 voltados para o reconhecimento social e ambiental, como também para a proteção legal dos direitos desse grupo social, iremos inicialmente esclarecer os aspectos conceituais basilares para a compreensão da temática das iniquidades sociais, bem como verificar a importância da utilização da teoria das necessidades humanas fundamentais, como sendo um instrumento adequado para a interpretação dessa forma de exclusão social. Ademais, este trabalho se propõe a discutir as principais correntes teóricas contemporâneas utilizadas no estudo da otimização da satisfação das necessidades humanas fundamentais, como também teorizar, filosoficamente, que tais necessidades funcionam como pressuposto de justificação para atribuição de direitos específicos e obrigações institucionais. Do ponto de vista metodológico, trata-se de uma pesquisa qualitativa, tendo sido realizado, de forma dedutiva, levantamentos de dados por meio de revisão bibliográfica envolvendo consultas a jornais, revistas, livros, dissertações, teses, projetos, leis, decretos e pesquisas via internet em sites institucionais. O método de procedimento adotado foi o descritivo-analítico, ressaltando-se ainda que, de forma indutiva, foi igualmente desenvolvida uma pesquisa de campo em duas cooperativas de reciclagem da cidade de Campina Grande-PB. Os estudos desenvolvidos revelaram que o grupo social em análise se enquadra no contexto de pessoas que necessitam de otimização para satisfação das necessidades fundamentais, havendo uma consistente e sustentável argumentação teórica nesse sentido. Concluiu-se que, apesar do compromisso expresso na Lei n 12.305/10, para com a valorização do trabalho dos catadores, deve ocorrer um esforço interpretativo dos mecanismos de inclusão social, empoderamento econômico e reconhecimento social e ambiental desta categoria. Foi igualmente concluído que as estratégias de integração dos catadores na responsabilidade compartilhada pelo ciclo de vida dos produtos, criadas pela legislação de resíduos sólidos, foram delineadas a partir do reconhecimento dos catadores pelo poder público na coleta seletiva e da inserção dos catadores na logística reversa, garantindo condições de mercado e acesso a recursos; contudo, o principal desafio parece ser o da inovação na própria forma de se pensar as políticas públicas para o setor.

Low “penetrance” of phylogenetic knowledge in mitochondrial disease studies

An up-to-date view of the worldwide mitochondrial DNA (mtDNA) phylogeny together with an evaluation of the conservation of each site is a reliable tool for detecting errors in mtDNA studies and assessing the functional importance of alleged pathogenic mutations. However, most of the published studies on mitochondrial diseases make very little use of the phylogenetic knowledge that is currently available. This drawback has two inadvertent consequences: first, there is no sufficient a posteriori quality assessment of complete mtDNA sequencing efforts; and second, no feedback is provided for the general mtDNA database when apparently new mtDNA lineages are discovered. We demonstrate, by way of example, these issues by reanalysing three mtDNA sequencing attempts, two from Europe and another one from East Asia. To further validate our phylogenetic deductions, we completely sequenced two mtDNAs from healthy subjects that nearly match the mtDNAs of two patients, whose sequences gave problematic results. (c) 2005 Elsevier Inc. All rights reserved.