896 resultados para implications where Commissioner of Taxation a party to proceedings


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There is an increase in the uptake of cloud computing services (CCS). CCS is adopted in the form of a utility, and it incorporates business risks of the service providers and intermediaries. Thus, the adoption of CCS will change the risk profile of an organization. In this situation, organisations need to develop competencies by reconsidering their IT governance structures to achieve a desired level of IT-business alignment and maintain their risk appetite to source business value from CCS. We use the resource-based theories to suggest that collaborative board oversight of CCS, competencies relating to CCS information and financial management, and a CCS-related continuous audit program can contribute to business process performance improvements and overall firm performance. Using survey data, we find evidence of a positive association between these IT governance considerations and business process performance. We also find evidence of positive association between business process performance improvements and overall firm performance. The results suggest that the suggested considerations on IT governance structures can contribute to CCS-related IT-business alignment and lead to anticipated business value from CCS. This study provides guidance to organizations on competencies required to secure business value from CCS.

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While dehydration is common in older patients and is associated with poor outcomes, it has been infrequently studied in the hospital setting. Thus, the aim of this study was to identify potential barriers and enablers to the maintenance of adequate hydration in older patients in an acute hospital environment. An observational study, involving patients aged 60 years and older admitted to an acute care hospital in Queensland, Australia, was undertaken. Forty-four patients were observed during mealtimes, and chart and room audits were performed to identify hydration management strategies, weight records and the presence or absence of fluid balance charts. Results revealed a number of system and practice-related barriers including patient difficulties with opening fluid containers and low levels of documentation of hydration management strategies. Addressing these issues is an important first step towards improving the management of hydration in medically ill older hospital patients.

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Digital image

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OBJECTIVE To develop a short and easy to use questionnaire to measure use and usability of custom-made orthopaedic shoes, and to investigate its reproducibility. DESIGN Development of the questionnaire (Monitor Orthopaedic Shoes) was based on a literature search, expert interviews, 2 expert meetings, and exploration and testing of reproducibility. The questionnaire comprises 2 parts: a pre part, measuring expectations; and a post part, measuring experiences. Patients The pre part of the final version was completed twice by 37 first-time users before delivery of their orthopaedic shoes. The post part of the final version was completed twice by 39 first-time users who had worn their orthopaedic shoes for 2–4 months. RESULTS High reproducibility scores (Cohen’s kappa > 0.60 or intra class correlation > 0.70) were found in all but one question of both parts of the final version of the Monitor Orthopaedic Shoes questionnaire. The smallest real difference on a visual analogue scale (100 mm) ranged from 21 to 50 mm. It took patients approximately 15 minutes to complete one part. CONCLUSION Monitor Orthopaedic Shoes is a practical and reproducible questionnaire that can measure relevant aspects of use and usability of orthopaedic shoes from a patient’s perspective.

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• The biomechanical properties of the sclera are documented to be altered in eyes with myopia, with the myopic sclera thought to be more susceptible to deformation from otherwise normal ocular forces. • The close anatomical and functional relationship between the ciliary body and sclera suggests that ciliary muscle contraction during accommodation may influence the overlying sclera. • This study aimed to characterise the changes occurring in anterior scleral thickness with accommodation using anterior segment optical coherence tomography (AS-OCT) in young adult myopes and emmetropes.

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The discharge pulse rates at different magnitude levels are often used as criteria for monitoring the partial-discharge aging of insulation systems. Use of suggested corrections for errors in cumulative probability counting leads to better use of available counters.

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In this paper the response of a gyrostabilized platform subjected to a transient torque has been analyzed by deliberately introducing non-linearity into the command of the servomotor. The resulting third-order non-linear differential equation has been solved by using a transformation technique involving the displacement variable. The condition under which platform oscillations may grow with time or die with time are important from the point of view of platform stabilization. The effect of deliberate addition of non-linearity with a view to achieving the ideal response—that is, to bring the platform back to its equilibrium position with as few oscillations as possible—has been investigated. The conditions under which instability may set in on account of the small transient input and small non-linearity has also been discussed. The analysis is illustrated by means of a numerical example. The results of analysis are compared with numerical solutions obtained on a digital computer.

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X-ray LIII-absorption edges of platinum in nine octahedral complexes have been recorded using a bent crystal spectrograph. The edge features of the discontinuities have been interpreted with the help of qualitative molecular orbital diagrams. A correlation between the energy separation of the first two absorption maxima and the spectrochemical series of the ligands has been arrived at.

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1. Cell-free extracts of Arthrobacter synephrinum catalyse the oxidation of 3,4-dihydroxy-phenylacetate. 2. The product of oxidation was characterized as 2-hydroxy-5-carboxymethylmuconate semialdehyde from its chemical behaviour as well as from nuclear-magnetic-resonance spectra. 3. A 3,4-dihydroxyphenylacetate 2,3-dioxygenase (EC 1.13.11.15) was partially purified from A. synephrinum. 4. The enzyme had a Km of 25 micrometer towards its substrate and exhibited typical Michaelis-Menten kinetics. 5. The enzyme also catalysed the oxidation of 3,4-dihydroxymandelate and 3,4-dihydroxyphenylpropionate, at reaction rates of 0.5 and 0.04 respectively of that for 3,4-dihydroxyphenylacetate. 6. The enzyme was sensitive to treatment with thiol-specific reagents. 7. The molecular weight of the enzyme as determined by Sephadex G-200 chromatography was approx. 282000.

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Clarification performance and flocculant dosage is strongly linked to the mud solids loading in the feed entering the clarifier. The recycle of filtrate can represent an extra ~10-15% mud solids loading on the clarifier, thereby reducing its effective capacity. Filtrate recycling may cause significant increase in turbidity, complexed calcium ion formation, phosphate, proteins and polysaccharides in mixed juice that impact on evaporator scale formation and molasses exhaustion. The paper details the results obtained from laboratory, pilot scale and factory trials of filtrate clarification using both sedimentation and flotation methods. Clarified filtrate could be produced of similar quality to ESJ. Filtrate clarification was able to significantly remove insoluble solids, turbidity, phosphate, and polysaccharides content with slight reductions in minerals content of the filtrate. On the basis of improved filtrate quality, the clarified filtrate could be directed to ESJ, instead of the normal practice of directing the mud filtrate to mixed juice. The potential impacts of implementing filtrate clarification are discussed in respect to improved performance and throughput of the clarification station.

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A number of papers have appeared on the application of operational methods and in particular the Laplace transform to problems concerning non-linear systems of one kind or other. This, however, has met with only partial success in solving a class of non-linear problems as each approach has some limitations and drawbacks. In this study the approach of Baycura has been extended to certain third-order non-linear systems subjected to non-periodic excitations, as this approximate method combines the advantages of engineering accuracy with ease of application to such problems. Under non-periodic excitations the method provides a procedure for estimating quickly the maximum response amplitude, which is important from the point of view of a designer. Limitations of such a procedure are brought out and the method is illustrated by an example taken from a physical situation.

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Since its inception, the Systems Theory Framework of career development has afforded ready translation into practice, especially into career counselling and qualitative career assessment. Through its clearly articulated constructs and the clarity of its diagrammatic representation, the Systems Theory Framework has facilitated the development of qualitative career assessment instruments as well as a quantitative measure. This article briefly overviews these practical applications of the Systems Theory Framework as well as its application in career counselling through a story telling approach. The article concludes by offering a synthesis of and considering future directions for the Systems Theory Framework’s practical applications.

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We investigate use of transverse beam polarization in probing anomalous coupling of a Higgs boson to a pair of vector bosons, at the International Linear Collider (ILC). We consider the most general form of V V H (V = W/Z) vertex consistent with Lorentz invariance and investigate its effects on the process e(+)e(-) -> f (f) over barH, f being a light fermion. Constructing observables with definite C P and naive time reversal ((T) over tilde) transformation properties, we find that transverse beam polarization helps us to improve on the sensitivity of one part of the anomalous Z Z H Coupling that is odd under C P. Even more importantly it provides the possibility of discriminating from each other, two terms in the general Z Z H vertex, both of which are even under C P and (T) over bar. Use of transversebeam polarization when combined with information from unpolarized and linearly polarized beams therefore, allows one to have completely independent probes of all the different parts of a general ZZH vertex.