Principles of taxation law (4th Edition)

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2011 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 and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2011 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams. [from publisher's website]

Principles of taxation law 2012

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2012 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2012 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 and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2012 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.

Digitisation of books in Australia for the public good

The National Cultural Policy (NCP) Discussion Paper highlights that the ‘National Broadband Network, with its high-speed broadband, will enable new opportunities for developing and delivering Australian content and applications reflecting our diverse culture and interests’.1 A significant source of content and knowledge is our books, in particular, out of print, in copyright books and books in the public domain. More and more people, especially those who are digitally literate, will demand that the store of knowledge in these hard-to-find (and at times, decaying) books be digitised and made readily accessible on the internet...

Its place in property education : where does property law fit into property programs?

Property law is one of the key elements in any property-based degree program. In particular, an understanding of 'property law' is one of the required knowledge fields for inclusion in property programs accredited by professional institutes such as the Royal Institution of Chartered Surveyors, the Appraisal Institute and the Australian Property Institute. Despite the importance of property law as a cornerstone element of all property programs this aspect of the program is often approached from a more generic legal perspective with teaching resources used and pedagogical approach more aligned to the study of law that property. The specificity of this type of program is rarely adequately acknowledged. The question arises as to what the study of 'property law' entails and what the composition of a 'property law' subject should be. Replicating the methodology used by Placid and Weeks (2009) in their examination of the current composition of real estate law courses in the United States, this paper examines the current composition and pedagogical approach adopted by Australian universities based on the study of three Queensland property programs. In particular the curriculum, teaching resources used, assessment and engagement strategies are considered with a view to making improvements to the way these property law courses can be more effectively tailored to property students. It is anticipated that the outcomes of this paper will be of interest to all academics who are responsible for developing and delivering property law subjects and those who manage property programs in Australia and internationally.

Principles of taxation law 2011 [4th ed.]

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law -- Back cover.

Corporate, risk, mining camps and knowledge/power

Australia is currently in the midst of a major resources boom. However the benefits from the boom are unevenly distributed, with state governments collecting billions in royalties, and mining companies billions in profits. The costs are borne mostly at a local level by regional communities on the frontier of the mining boom, surrounded by thousands of men housed in work camps. The escalating reliance on non–resident workers housed in camps carries significant risks for individual workers, host communities and the provision of human services and infrastructure. These include rising rates of fatigue–related death and injuries, rising levels of alcohol–fuelled violence, illegally erected and unregulated work camps, soaring housing costs and other costs of living, and stretched basic infrastructure undermining the sustainability of these towns. But these costs have generally escaped industry, government and academic scrutiny. This chapter directs a critical gaze at the hopelessly compromised industry–funded research vital to legitimating the resource sector’s self–serving knowledge claims that it is committed to social sustainability and corporate responsibility. The chapter divides into two parts. The first argues that post–industrial mining regimes mask and privatise these harms and risks, shifting them on to workers, families and communities. The second part links the privatisation of these risks with the political economy of privatised knowledge embedded in the approvals process for major resource sector projects.

Providing a law degree for the real world : perspective of an Australian law school

As a result of a two year curriculum review, QUT’s undergraduate law degree has a focus on first year student transition, integration of law graduate capabilities throughout the degree and work integrated learning. A ‘whole-degree’ approach was adopted to ensure that capabilities were appropriately embedded and scaffolded throughout the degree, that teaching and learning approaches met the needs of students as they transitioned from first year through to final year, and that students in final year were provided with a capstone experience to assist them with transition into the work place. The revised degree commenced implementation in 2009. This paper focuses on the ‘real world’ approach to the degree achieved through the first year program, embedding and scaffolding law graduate capabilities through authentic and valid assessment and work integrated learning to assist graduates with transition into the workplace.

Embedded criminology and knowledges of resistance

This chapter explores the changing intellectual landscapes and market-led research within academic institutions as the rise of 'embedded criminology' and argues for knowledges of resistance.

Middle school social sciences : exploring teachers’ conceptions of essential knowledge

This study examines teachers’ conceptions of essential knowledge in the humanities and social sciences, commonly referred to as "social education", in the middle years of schooling. Social education has long been a highly contested area of the curriculum in Australia. In Queensland, social education comprises the integrated learning area of Studies of Society and Environment (SOSE). However, the new Australian Curriculum marks a return to discipline-based study of history and geography. This phenomenographic study addresses a perceived lack of understanding in the current research literature in Australia of the nature of middle school teachers’ professional knowledge for teaching the social sciences. Teachers are conceptualised in this study as curriculum makers in the classroom and, as such, their conceptions of essential knowledge are significant. Shulman’s (1986, 1987) theory of teachers’ knowledge forms the theoretical foundation of the study, which is contextualised in Federal and State education policies and the literature on the middle phase of schooling. Transcripts of interviews conducted with a group of thirty-one Queensland middle school teachers of SOSE were subjected to phenomenographic analysis, revealing seven qualitatively different categories of description. Essential aspects of knowledge for social education emerging from the study were: (1) discipline-based knowledge; (2) curriculum knowledge; (3) knowledge derived from teaching experience; (4) knowledge of middle years learners; (5) knowledge of integration; (6) knowledge of current affairs; and (7) knowledge invested in teacher identity. The three dimensions of variation that linked and differentiated the categories were: (1) content; (2) inquiry learning; and (3) teacher autonomy. These findings are presented as an outcome space where the categories are grouped as knowledge of the learning area, knowledge of contexts and knowledge of self as teacher. The results of the study suggest that social education teachers’ identity and knowledge of self are critical aspects of their knowledge as curriculum makers. The results illustrate that the professional and personal domains intersect, extending Shulman’s (1986, 1987) original theorisation of teachers’ knowledge into the personal arena. Further, middle years teachers’ conceptions of essential knowledge reveal a practice-based theorisation of knowledge for social education that fits the goals of middle schooling. The research concludes that attention to teacher identity in teacher education and in-service professional development has considerable potential to grow teachers’ knowledge in the social sciences and enhance their capacity for school-based curriculum leadership.

Knowledge-Intensive Business Processes: Proceedings of the 1st International Workshop on Knowledge-intensive Business Processes [CEUR Workshop Proceedings, Volume 861]

Nowadays, Workflow Management Systems (WfMSs) and, more generally, Process Management Systems (PMPs) are process-aware Information Systems (PAISs), are widely used to support many human organizational activities, ranging from well-understood, relatively stable and structures processes (supply chain management, postal delivery tracking, etc.) to processes that are more complicated, less structured and may exhibit a high degree of variation (health-care, emergency management, etc.). Every aspect of a business process involves a certain amount of knowledge which may be complex depending on the domain of interest. The adequate representation of this knowledge is determined by the modeling language used. Some processes behave in a way that is well understood, predictable and repeatable: the tasks are clearly delineated and the control flow is straightforward. Recent discussions, however, illustrate the increasing demand for solutions for knowledge-intensive processes, where these characteristics are less applicable. The actors involved in the conduct of a knowledge-intensive process have to deal with a high degree of uncertainty. Tasks may be hard to perform and the order in which they need to be performed may be highly variable. Modeling knowledge-intensive processes can be complex as it may be hard to capture at design-time what knowledge is available at run-time. In realistic environments, for example, actors lack important knowledge at execution time or this knowledge can become obsolete as the process progresses. Even if each actor (at some point) has perfect knowledge of the world, it may not be certain of its beliefs at later points in time, since tasks by other actors may change the world without those changes being perceived. Typically, a knowledge-intensive process cannot be adequately modeled by classical, state of the art process/workflow modeling approaches. In some respect there is a lack of maturity when it comes to capturing the semantic aspects involved, both in terms of reasoning about them. The main focus of the 1st International Workshop on Knowledge-intensive Business processes (KiBP 2012) was investigating how techniques from different fields, such as Artificial Intelligence (AI), Knowledge Representation (KR), Business Process Management (BPM), Service Oriented Computing (SOC), etc., can be combined with the aim of improving the modeling and the enactment phases of a knowledge-intensive process. The 1st International Workshop on Knowledge-intensive Business process (KiBP 2012) was held as part of the program of the 2012 Knowledge Representation & Reasoning International Conference (KR 2012) in Rome, Italy, in June 2012. The workshop was hosted by the Dipartimento di Ingegneria Informatica, Automatica e Gestionale Antonio Ruberti of Sapienza Universita di Roma, with financial support of the University, through grant 2010-C26A107CN9 TESTMED, and the EU Commission through the projects FP7-25888 Greener Buildings and FP7-257899 Smart Vortex. This volume contains the 5 papers accepted and presented at the workshop. Each paper was reviewed by three members of the internationally renowned Program Committee. In addition, a further paper was invted for inclusion in the workshop proceedings and for presentation at the workshop. There were two keynote talks, one by Marlon Dumas (Institute of Computer Science, University of Tartu, Estonia) on "Integrated Data and Process Management: Finally?" and the other by Yves Lesperance (Department of Computer Science and Engineering, York University, Canada) on "A Logic-Based Approach to Business Processes Customization" completed the scientific program. We would like to thank all the Program Committee members for the valuable work in selecting the papers, Andrea Marrella for his valuable work as publication and publicity chair of the workshop, and Carola Aiello and the consulting agency Consulta Umbria for the organization of this successful event.

Harnessing the power of hope : happier law students to grow a healthier profession

With the recognition of the high incidence of depression and psychological distress in the legal profession, positive programs and education are being introduced at several levels, including law schools.

Reflective practice as a tool for addressing high levels of psychological distress in Australian law schools and the legal profession

This paper discusses: -The need for law schools to use curriculum as a site for positive interventions to support student psychological well-being. -The potential for law school interventions to impact on the psychological well-being of the profession. -Reflective practice as a possible tool for promoting psychological well-being in law school and the profession because it provides a way of coping with ‘indeterminate zones’ of experience.

Worthless and undeserving? : problematising the subjectivities of single parenthood

A considerable body of knowledge has been constructed perpetuating the notion single parenthood is a significant problem for society, and while this is supported by specific research designs and sampling practices, it is also maintained by two key discourses. The first constitutes single parenthood as a deficit, while the second identifies it as a risk. In both cases, these discourses are operationalised by the philosophy of neo-liberalism, which envisions good citizenship as economic autonomy. Historically, it has been the convergence of the risk and deficit discourses that has constituted single parenthood as a social problem. More recently, however, risk discourses have come to dominate thinking about single parenthood. As a result, this thesis terms risk discourses as dominant discourses. As dominant discourses, risk sidelines or discounts other ways of thinking about single parenthood. While a few exceptions are notable, including some feminist, poststructural and family resilience scholars, most researchers appear unable to see past the positioning of these discourses and envision another way of being for parents who are single. This means that alternative subjectivities are obscured and have limited influence in this field of research. Because this thesis aimed to problematise dominant subjectivities of single parenthood, a poststructural Foucauldian framework has been utilized in order to document the discursive constructions of single parenthood through literature, insider discourses, and outsider discourses. For the purposes of this thesis, outsider discourses are constituted as those outside the subjectivities of single parenthood, such as media and research discourses. An examination of the Australian media has been undertaken over a one year period, the results of which form the basis for the analysis of media discourses of single parenthood. Parents who are single were also targeted for self selection into this project to provide insider discourses about single parenthood. This analysis explored how respondents negotiated the discourses of single parenthood and how they themselves used or rejected the subjectivities constructed for them via these discourses to constitute their own subjectivities. This thesis aimed to explore the role of discourses in the construction of individuals' subjectivities. Specifically, it draws attention to the way in which knowledge and power work through discourses to emphasize what is allowable, both publicly and privately, in relation to single parenthood. Most importantly, this thesis offers alternative subjectivities for single parenthood to facilitate new ways of thinking about parents who are single.

The applicability of aesthetic knowledge in organizational decision making processes

We argue that aesthetic knowledge, which is a form of tacit knowledge of beauty and related concepts, is an important, yet under-researched, topic in the study of organizational decision making processes. The significance of aesthetic knowledge for decision making processes is derived from its universal application by humans to commonplace practices; its use as the basis of decision criteria in complex situations to which the effective application of logic and reason is difficult; and its role both in assisting cognition in general and in enabling the choice of solutions generated from rational decision making processes. Despite its importance, the empirical research examining the application of aesthetic knowledge in organizational decision making processes is limited. Further detailed study of aesthetic knowledge in the context of organizational decision making processes is required to extend the recent movement in the field aimed at examining the role that extrarational, human-centered factors play in organizational decisions.

An interpretation of current progress towards an industry model for Queensland's surveying and mapping industry

A strongly progressive surveying and mapping industry depends on a shared understanding of the industry as it exists, some shared vision or imagination of what the industry might become, and some shared action plan capable of bringing about a realisation of that vision. The emphasis on sharing implies a need for consensus reached through widespread discussion and mutual understanding. Unless this occurs, concerted action is unlikely. A more likely outcome is that industry representatives will negate each other's efforts in their separate bids for progress. The process of bringing about consensual viewpoints is essentially one of establishing an industry identity. Establishing the industry's identity and purpose is a prerequisite for rational development of the industry's education and training, its promotion and marketing, and operational research that can deal .with industry potential and efficiency. This paper interprets evolutionary developments occurring within Queensland's surveying and mapping industry within a framework that sets out logical requirements for a viable industry.