Income Tax : Text, Materials and Essential Cases [8th ed.]

Tax law and policy is a vital part of Australian society. Australian society insists that the Federal Government provide extensive public programs, such as health services, education, social security, foreign aid, legal infra¬structure, regulation, police services, national defence and funding for sports development. These programs are costly to provide and are funded by taxation. The aim of this book is to introduce and explain the principles of tax law and tax policy in plain English. The book contains detailed commentary on tax principles together with extracts from cases and materials that illustrate the application of the principles. The book considers tax policy and the economic and social aspects of tax law. While tax students must develop technical competence in tax law, given the speed with which changes are made to the technical details of tax law, it is also important to grasp tax principles and policy to understand why tax law has changed or why it should change. The chapters are structured to direct readers to the key provisions of the tax law. Each case is introduced by an explanation of the facts, followed by the taxpayer’s arguments, the Commissioner’s assertions and the decision of the Administrative Appeals Tribunal or a court. The commentary guides readers through the issues considered in the judgments. The book contains extracts from: articles; materials dealing with tax policy; and the Commissioner’s rulings. The book also has references for further reading and medium-neutral citations (Internet citations) for cases decided since 1998.

Multi-device key management using visual side channels in pervasive computing environments

In the modern connected world, pervasive computing has become reality. Thanks to the ubiquity of mobile computing devices and emerging cloud-based services, the users permanently stay connected to their data. This introduces a slew of new security challenges, including the problem of multi-device key management and single-sign-on architectures. One solution to this problem is the utilization of secure side-channels for authentication, including the visual channel as vicinity proof. However, existing approaches often assume confidentiality of the visual channel, or provide only insufficient means of mitigating a man-in-the-middle attack. In this work, we introduce QR-Auth, a two-step, 2D barcode based authentication scheme for mobile devices which aims specifically at key management and key sharing across devices in a pervasive environment. It requires minimal user interaction and therefore provides better usability than most existing schemes, without compromising its security. We show how our approach fits in existing authorization delegation and one-time-password generation schemes, and that it is resilient to man-in-the-middle attacks.

Catalytic conversion of gases via cation-exchangable alumino-silicate materials

A process for catalytic conversion and/or adsorption of gases inclusive of NOx, SOx, CO2, CO, dioxins and PAHs and combinations thereof wherein said gases may contain particulates which include contacting one or more of such gases with an alumino-silicate material having: a primarily tetrahedrally co-ordinated aluminium as established by the fact that the 27 A1 Magic Angle Spinning (MAS) provides a single peak at 55-58 ppm (FWHM ~23 ppm) relative to Al(H 2 0) 6 3 and (ii) a cation exchange capacity of at least 1 meq 100 in aqueous solution at room temperature.

Civil procedure : commentary and materials (3rd ed.)

This book provides a comprehensive analysis of the practical and theoretical issues encountered in Australian civil procedure, including alternative dispute resolution. Each chapter features in-depth questions and notes together with lists of further reading to aid understanding of the issue. It also examines and discusses each substantive and procedural step in the trial process. Topics include jurisdiction of a court to consider a matter, alternative dispute resolution. limitations of actions, commencing proceedings, pleading, gathering evidence, trial and appeal, costs and practice directions. The procedures in the Supreme Courts of each of the states and Territories are covered, as well as those of the Federal Court of Australia.

Civil procedure : commentary and materials (4th ed)

This book provides a comprehensive analysis of the practical and theoretical issues encountered in Australian civil procedure, including alternative dispute resolution. Each chapter features in-depth questions and notes together with lists of further reading to aid understanding of the issue. It also examines and discusses each substantive and procedural step in the trial process. Topics include jurisdiction of a court to consider a matter, alternative dispute resolution, limitations of actions, commencing proceedings, pleading, gathering evidence, trial and appeal, costs and practice directions. Each of the state, territory and federal procedures is covered.

Flammability and Sensitivity of Materials in Oxygen-Enriched Atmospheres : 13th Volume

"Seventeen peer-reviewed papers cover the latest research on the ignition and combustion of metals and non-metals, oxygen compatibility of components and systems, analysis of ignition and combustion, failure analysis and safety. It includes aerospace, military, scuba diving, and industrial oxygen applications. Topics cover: • Development of safe oxygen systems • Ignition mechanisms within oxygen systems and how to avoid them • Specific hazards that exist with the oxygen mixture breathed by divers in the scuba industry • Issues related to oxygen system level safety • Issues related to oxygen safety in breathing systems • Detailed investigations and discussions related to the burn curves that have been generated for metals that are burning in a standard test fixture This new publication is a valuable resource for professionals in the air separation industries, oxygen manufacturers, manufacturers of materials intended for oxygen service, and users of oxygen and oxygen-enriched atmospheres, including aerospace, medical, industrial gases, chemical processing, steel and metals refining, as well as to military, commercial or recreational diving."--- publisher website

Challenges facing carbon dioxide labelling of construction materials

In the absence of a benchmarking mechanism specifically designed for local requirements and characteristics, a carbon dioxide footprint assessment and labelling scheme for construction materials is urgently needed to promote carbon dioxide reduction in the construction industry. This paper reports on a recent interview survey of 18 senior industry practitioners in Hong Kong to elicit their knowledge and opinions concerning the potential of such a carbon dioxide labelling scheme. The results of this research indicate the following. A well-designed carbon dioxide label could stimulate demand for low carbon dioxide construction materials. The assessment of carbon dioxide emissions should be extended to different stages of material lifecycles. The benchmarks for low carbon dioxide construction materials should be based on international standards but without sacrificing local integrity. Administration and monitoring of the carbon dioxide labelling scheme could be entrusted to an impartial and independent certification body. The implementation of any carbon dioxide labelling schemes should be on a voluntary basis. Cost, functionality, quality and durability are unlikely to be replaced by environmental considerations in the absence of any compelling incentives or penalties. There are difficulties in developing and operating a suitable scheme, particularly in view of the large data demands involved, reluctance in using low carbon dioxide materials and limited environmental awareness.

Preparation and thermal energy storage properties of paraffin/calcined diatomite composites as form-stable phase change materials

A composite paraffin-based phase change material (PCM) was prepared by blending composite paraffin and calcined diatomite through the fusion adsorption method. In this study, raw diatomite was purified by thermal treatment in order to improve the adsorption capacity of diatomite, which acted as a carrier material to prepare shape-stabilized PCMs. Two forms of paraffin (paraffin waxes and liquid paraffin) with different melting points were blended together by the fusion method, and the optimum mixed proportion with a suitable phase-transition temperature was obtained through differential scanning calorimetry (DSC) analysis. Then the prepared composite paraffin was adsorbed in calcined diatomite. The prepared paraffin/calcined diatomite composites were characterized by the scanning electron microscope (SEM) and Fourier transformation infrared (FT-IR) analysis techniques. Thermal energy storage properties of the composite PCMs were determined by DSC method. DSC results showed that there was an optimum adsorption ratio between composite paraffin and calcined diatomite and the phase-transition temperature and the latent heat of the composite PCMs were 33.04 ◦C and 89.54 J/g, respectively. Thermal cycling test of composite PCMs showed that the prepared material is thermally reliable and chemically stable. The obtained paraffin/calcined diatomite composites have proper latent heat and melting temperatures, and show practical significance and good potential application value.

Advanced Bioactive Inorganic Materials for Bone Regeneration and Drug Delivery

Bioceramics play an important role in repairing and regenerating bone defects. Annually, more than 500,000 bone graft procedures are performed in the United states and approximately 2.2 million are conducted worldwide. The estimated cost of these procedures approaches $2.5billion per year. Around 60% of the bone graft substitutes available on the market involve bioceramics. It is reported that bioceramics in the world market increase by 9% per year. For this reason, the research of bioceramics has been one of the most active areas during, the past several years. Considering the significant importance of bioceramics, our goal was to compile this book to review the latest research advances in the field of bioceramics. The text also summarizes our work during the past 10 years in an effort to share innovative concepts, design of bioceramisc, and methods for material synthesis and drug delivery. We anticipate that this text will provide some useful information and guidance in the bioceramics field for biomedical engineering researchers and material scientists. Information on novel mesoporous bioactive glasses and silicate-based ceramics for bone regeneration and drug delivery are presented. Mesoporous bioactive glasses have shown multifunctional characteristics of bone regeneration and drug delivery due to their special mesopore structures,whereas silicated-based bioceramics, as typical third-generation biomaterials,possess significant osteostimulation properties. Silica nanospheres with a core-shell structure and specific properties for controllable drug delivery have been carefully reviewed-a variety of advanced synthetic strategies have been developed to construct functional mesoporous silica nanoparticles with a core-shell structure, including hollow, magnetic, or luminescent, and other multifunctional core-shell mesoporous silica nanoparticles. In addition, multifunctional drug delivery systems based on these nanoparticles have been designed and optimized to deliver the drugs into the targeted organs or cells,with a controllable release fashioned by virtue of various internal and external triggers. The novel 3D-printing technique to prepare advanced bioceramic scaffolds for bone tissue engineering applications has been highlighted, including the preparation, mechanical strength, and biological properties of 3D-printed porous scaffolds of calcium phosphate cement and silicate bioceramics. Three-dimensional printing techniques offer improved large-pore structure and mechanical strength. In addition , biomimetic preparation and controllable crystal growth as well as biomineralization of bioceramics are summarized, showing the latest research progress in this area. Finally, inorganic and organic composite materials are reviewed for bone regeneration and gene delivery. Bioactive inorganic and organic composite materials offer unique biological, electrical, and mechanical properties for designing excellent bone regeneration or gene delivery systems. It is our sincere hope that this book will updated the reader as to the research progress of bioceramics and their applications in bone repair and regeneration. It will be the best reward to all the contributors of this book if their efforts herein in some way help reader in any part of their study, research, and career development.

The feral horse foot. Part B : radiographic, gross visual and histopathological parameters of foot health in 100 Australian feral horses

Background It has been proposed that the feral horse foot is a benchmark model for foot health in horses. However, the foot health of feral horses has not been formally investigated. Objectives To investigate the foot health of Australian feral horses and determine if foot health is affected by environmental factors, such as substrate properties and distance travelled. Methods Twenty adult feral horses from five populations (n = 100) were investigated. Populations were selected on the basis of substrate hardness and the amount of travel typical for the population. Feet were radiographed and photographed, and digital images were surveyed by two experienced assessors blinded to each other's assessment and to the population origin. Lamellar samples from 15 feet from three populations were investigated histologically for evidence of laminitis. Results There was a total of 377 gross foot abnormalities identified in 100 left forefeet. There were no abnormalities detected in three of the feet surveyed. Each population had a comparable prevalence of foot abnormalities, although the type and severity of abnormality varied among populations. Of the three populations surveyed by histopathology, the prevalence of chronic laminitis ranged between 40% and 93%. Conclusions Foot health appeared to be affected by the environment inhabited by the horses. The observed chronic laminitis may be attributable to either nutritional or traumatic causes. Given the overwhelming evidence of suboptimal foot health, it may not be appropriate for the feral horse foot to be the benchmark model for equine foot health.

Image based visual servo control for fixed wing UAVs tracking linear infrastructure in wind

This paper presents an Image Based Visual Servo control design for Fixed Wing Unmanned Aerial Vehicles tracking locally linear infrastructure in the presence of wind using a body fixed imaging sensor. Visual servoing offers improved data collection by posing the tracking task as one of controlling a feature as viewed by the inspection sensor, although is complicated by the introduction of wind as aircraft heading and course angle no longer align. In this work it is shown that the effects of wind alter the desired line angle required for continuous tracking to equal the wind correction angle as would be calculated to set a desired course. A control solution is then sort by linearizing the interaction matrix about the new feature pose such that kinematics of the feature can be augmented with the lateral dynamics of the aircraft, from which a state feedback control design is developed. Simulation results are presented comparing no compensation, integral control and the proposed controller using the wind correction angle, followed by an assessment of response to atmospheric disturbances in the form of turbulence and wind gusts

Featureless visual processing for SLAM in changing outdoor environments

Vision-based SLAM is mostly a solved problem providing clear, sharp images can be obtained. However, in outdoor environments a number of factors such as rough terrain, high speeds and hardware limitations can result in these conditions not being met. High speed transit on rough terrain can lead to image blur and under/over exposure, problems that cannot easily be dealt with using low cost hardware. Furthermore, recently there has been a growth in interest in lifelong autonomy for robots, which brings with it the challenge in outdoor environments of dealing with a moving sun and lack of constant artificial lighting. In this paper, we present a lightweight approach to visual localization and visual odometry that addresses the challenges posed by perceptual change and low cost cameras. The approach combines low resolution imagery with the SLAM algorithm, RatSLAM. We test the system using a cheap consumer camera mounted on a small vehicle in a mixed urban and vegetated environment, at times ranging from dawn to dusk and in conditions ranging from sunny weather to rain. We first show that the system is able to provide reliable mapping and recall over the course of the day and incrementally incorporate new visual scenes from different times into an existing map. We then restrict the system to only learning visual scenes at one time of day, and show that the system is still able to localize and map at other times of day. The results demonstrate the viability of the approach in situations where image quality is poor and environmental or hardware factors preclude the use of visual features.

Supporting the development of inclusive products : the effects of everyday ambient illumination levels and contrast on older adults' near visual acuity

Current older adult capability data-sets fail to account for the effects of everyday environmental conditions on capability. This article details a study that investigates the effects of everyday ambient illumination conditions (overcast, 6000 lx; in-house lighting, 150 lx and street lighting, 7.5 lx) and contrast (90%, 70%, 50% and 30%) on the near visual acuity (VA) of older adults (n= 38, 65-87 years). VA was measured at a 1-m viewing distance using logarithm of minimum angle of resolution (LogMAR) acuity charts. Results from the study showed that for all contrast levels tested, VA decreased by 0.2 log units between the overcast and street lighting conditions. On average, in overcast conditions, participants could detect detail around 1.6 times smaller on the LogMAR charts compared with street lighting. VA also significantly decreased when contrast was reduced from 70% to 50%, and from 50% to 30% in each of the ambient illumination conditions. Practitioner summary: This article presents an experimental study that investigates the impact of everyday ambient illumination levels and contrast on older adults' VA. Results show that both factors have a significant effect on their VA. Findings suggest that environmental conditions need to be accounted for in older adult capability data-sets/designs.

Image-based visual navigation for mobile robots

We introduce a new image-based visual navigation algorithm that allows the Cartesian velocity of a robot to be defined with respect to a set of visually observed features corresponding to previously unseen and unmapped world points. The technique is well suited to mobile robot tasks such as moving along a road or flying over the ground. We describe the algorithm in general form and present detailed simulation results for an aerial robot scenario using a spherical camera and a wide angle perspective camera, and present experimental results for a mobile ground robot.

Modelling users' contextual querying behaviour for web image searching

The rapid growth of visual information on Web has led to immense interest in multimedia information retrieval (MIR). While advancement in MIR systems has achieved some success in specific domains, particularly the content-based approaches, general Web users still struggle to find the images they want. Despite the success in content-based object recognition or concept extraction, the major problem in current Web image searching remains in the querying process. Since most online users only express their needs in semantic terms or objects, systems that utilize visual features (e.g., color or texture) to search images create a semantic gap which hinders general users from fully expressing their needs. In addition, query-by-example (QBE) retrieval imposes extra obstacles for exploratory search because users may not always have the representative image at hand or in mind when starting a search (i.e. the page zero problem). As a result, the majority of current online image search engines (e.g., Google, Yahoo, and Flickr) still primarily use textual queries to search. The problem with query-based retrieval systems is that they only capture users’ information need in terms of formal queries;; the implicit and abstract parts of users’ information needs are inevitably overlooked. Hence, users often struggle to formulate queries that best represent their needs, and some compromises have to be made. Studies of Web search logs suggest that multimedia searches are more difficult than textual Web searches, and Web image searching is the most difficult compared to video or audio searches. Hence, online users need to put in more effort when searching multimedia contents, especially for image searches. Most interactions in Web image searching occur during query reformulation. While log analysis provides intriguing views on how the majority of users search, their search needs or motivations are ultimately neglected. User studies on image searching have attempted to understand users’ search contexts in terms of users’ background (e.g., knowledge, profession, motivation for search and task types) and the search outcomes (e.g., use of retrieved images, search performance). However, these studies typically focused on particular domains with a selective group of professional users. General users’ Web image searching contexts and behaviors are little understood although they represent the majority of online image searching activities nowadays. We argue that only by understanding Web image users’ contexts can the current Web search engines further improve their usefulness and provide more efficient searches. In order to understand users’ search contexts, a user study was conducted based on university students’ Web image searching in News, Travel, and commercial Product domains. The three search domains were deliberately chosen to reflect image users’ interests in people, time, event, location, and objects. We investigated participants’ Web image searching behavior, with the focus on query reformulation and search strategies. Participants’ search contexts such as their search background, motivation for search, and search outcomes were gathered by questionnaires. The searching activity was recorded with participants’ think aloud data for analyzing significant search patterns. The relationships between participants’ search contexts and corresponding search strategies were discovered by Grounded Theory approach. Our key findings include the following aspects: - Effects of users' interactive intents on query reformulation patterns and search strategies - Effects of task domain on task specificity and task difficulty, as well as on some specific searching behaviors - Effects of searching experience on result expansion strategies A contextual image searching model was constructed based on these findings. The model helped us understand Web image searching from user perspective, and introduced a context-aware searching paradigm for current retrieval systems. A query recommendation tool was also developed to demonstrate how users’ query reformulation contexts can potentially contribute to more efficient searching.