Tax and equality in 1972: The case of Lodge v FCT

This paper is part of a larger project described at http://www.law.uq.edu.au/australian-feminist-judgments-project as follows: This project draws its inspiration from two significant recent developments in law and feminist scholarship. The first has been the emergence in Canada and the UK of feminist judgment-writing projects, in which feminist academics, lawyers and activists have written alternative judgments in a series of legal cases, imagining the different decision that might have been made by a feminist judge hearing the case. The second has been the incremental shift in recent years in the number of women judges and Magistrates presiding in courts and tribunals throughout Australia. As part of this project, a group of scholars will write alternative feminist judgments. This paper is one of the alternative feminist judgements. The case used for this discussion is Lodge v Federal Commissioner of Tax [1972] HCA 49. In that case, a woman, earning income by way of commission in her occupation as a law costs clerk, which she carried out at her home, claimed to deduct from her assessable income child care fees that enabled her to devote time and attention to her work. The High Court held that no right to a deduction had arisen. It found that, although the purpose of the expenditure was for gaining assessable income, it did not take place in, or in the course of, preparing bills of cost. Further, the expenditure was of a ‘private or domestic’ nature. This seminal taxation decision, which prevents deductions for childcare, has broad financial ramifications for workers in the home and those with childcare responsibilities. It designates childcare duties as ‘private’, notwithstanding the need for these in order, particularly for women, to work in the public sphere.

A grand challenge : reflecting on university science curriculum design, collaborative partnerships and integration of information literacy skills

In 2012, Queensland University of Technology (QUT) committed to the massive project of revitalizing its Bachelor of Science (ST01) degree. Like most universities in Australia, QUT has begun work to align all courses by 2015 to the requirements of the updated Australian Qualifications Framework (AQF) which is regulated by the Tertiary Education Quality and Standards Agency (TEQSA). From the very start of the redesigned degree program, students approach scientific study with an exciting mix of theory and highly topical real world examples through their chosen “grand challenge.” These challenges, Fukushima and nuclear energy for example, are the lenses used to explore science and lead to 21st century learning outcomes for students. For the teaching and learning support staff, our grand challenge is to expose all science students to multidisciplinary content with a strong emphasis on embedding information literacies into the curriculum. With ST01, QUT is taking the initiative to rethink not only content but how units are delivered and even how we work together between the faculty, the library and learning and teaching support. This was the desired outcome but as we move from design to implementation, has this goal been achieved? A main component of the new degree is to ensure scaffolding of information literacy skills throughout the entirety of the three year course. However, with the strong focus on problem-based learning and group work skills, many issues arise both for students and lecturers. A move away from a traditional lecture style is necessary but impacts on academics’ workload and comfort levels. Therefore, academics in collaboration with librarians and other learning support staff must draw on each others’ expertise to work together to ensure pedagogy, assessments and targeted classroom activities are mapped within and between units. This partnership can counteract the tendency of isolated, unsupported academics to concentrate on day-to-day teaching at the expense of consistency between units and big picture objectives. Support staff may have a more holistic view of a course or degree than coordinators of individual units, making communication and truly collaborative planning even more critical. As well, due to staffing time pressures, design and delivery of new curriculum is generally done quickly with no option for the designers to stop and reflect on the experience and outcomes. It is vital we take this unique opportunity to closely examine what QUT has and hasn’t achieved to be able to recommend a better way forward. This presentation will discuss these important issues and stumbling blocks, to provide a set of best practice guidelines for QUT and other institutions. The aim is to help improve collaboration within the university, as well as to maximize students’ ability to put information literacy skills into action. As our students embark on their own grand challenges, we must challenge ourselves to honestly assess our own work.

Evidence of homing following translocation of long‐tailed bats (Chalinolobus tuberculatus) at Grand Canyon Cave, New Zealand

Homing behaviour in the New Zealand long-tailed bat (Chalinolobus tuberculatus), a temperate insectivorous species, was investigated at Grand Canyon Cave, central North Island. A pilot study of nine adult male bats was conducted to determine whether use of the cave was regular enough for a homing study. Eight bats returned to the cave over the 3 week monitoring period, six on the night of the following release. Nine additional bats carrying radio transmitters were then released at three sites (three at each site) c.5, 10 and 20km due east of the border of, and outside the population's known familiar area respectively. All but one of these nine was subsequently detected at the cave. Results suggest that adult long-tailed bats are able to return home following displacement both inside and outside their familiar area. Implications of these findings for translocations of bats and the possessions of a potential long distance navigation system by this species are discussed.

Reiss family portrait on the occasion of the wedding of Harry Gould to Eva Fantl; Royal Connaught Hotel, Hamilton, Ontario.

Standing l-r: George? son of Max Reiss?, Max Reiss, Harry Gould, Moritz Reiss, Joe Reiss, and Herbert Reiss; Seated l-r: Trude Reiss (wife of Herbert), Else Reiss (mother of Joe), Lily Friedlander Gould, Eva Fantl Gould, Trude Reiss (wife of Joe), and Marta Reiss (wife of Max)

Reiss family portrait on the occasion of the wedding of Harry Gould to Eva Fantl; Royal Connaught Hotel, Hamilton, Ontario.

Standing l-r: George? son of Max Reiss?, Max Reiss, Harry Gould, Moritz Reiss, Joe Reiss, and Herbert Reiss; Seated l-r: Trude Reiss (wife of Herbert), Else Reiss (mother of Joe), Lily Friedlander Gould, Eva Fantl Gould, Trude Reiss (wife of Joe), and Marta Reiss (wife of Max)

Letter regarding the election of Dr. Leo to the Progress Lodge

Letter regarding the election of Dr. Leo to the Progress Lodge. Written in English script on blue lined white paper.

Importance of meridional circulation i flux transport dynamo: the possibility of a maunder-like grand minimum

Meridional circulation is an important ingredient in flux transport dynamo models. We have studied its importance on the period, the amplitude of the solar cycle, and also in producing Maunder-like grand minima in these models. First, we model the periods of the last 23 sunspot cycles by varying the meridional circulation speed. If the dynamo is in a diffusion-dominated regime, then we find that most of the cycle amplitudes also get modeled up to some extent when we model the periods. Next, we propose that at the beginning of the Maunder minimum the amplitude of meridional circulation dropped to a low value and then after a few years it increased again. Several independent studies also favor this assumption. With this assumption, a diffusion-dominated dynamo is able to reproduce many important features of the Maunder minimum remarkably well. If the dynamo is in a diffusion-dominated regime, then a slower meridional circulation means that the poloidal field gets more time to diffuse during its transport through the convection zone, making the dynamo weaker. This consequence helps to model both the cycle amplitudes and the Maunder-like minima. We, however, fail to reproduce these results if the dynamo is in an advection-dominated regime.

Hydrogen Storage Capacity of Carbon-Foams: Grand Canonical Monte Carlo Simulations

Hydrogen storage in the three-dimensional carbon foams is analyzed using classical grand canonical Monte Carlo simulations. The calculated storage capacities of the foams meet the material-based DOE targets and are comparable to the capacities of a bundle of well-separated similar diameter open nanotubes. The pore sizes in the foams are optimized for the best hydrogen uptake. The capacity depends sensitively on the C-H-2 interaction potential, and therefore, the results are presented for its ``weak'' and ``strong'' choices, to offer the lower and upper bounds for the expected capacities. Furthermore, quantum effects on the effective C-H-2 as well as H-2-H-2 interaction potentials are considered. We find that the quantum effects noticeably change the adsorption properties of foams and must be accounted for even at room temperature.

Dynamo models of grand minima

Since a universally accepted dynamo model of grand minima does not exist at the present time, we concentrate on the physical processes which may be behind the grand minima. After summarizing the relevant observational data, we make the point that, while the usual sources of irregularities of solar cycles may be sufficient to cause a grand minimum, the solar dynamo has to operate somewhat differently from the normal to bring the Sun out of the grand minimum. We then consider three possible sources of irregularities in the solar dynamo: (i) nonlinear effects; (ii) fluctuations in the poloidal field generation process; (iii) fluctuations in the meridional circulation. We conclude that (i) is unlikely to be the cause behind grand minima, but a combination of (ii) and (iii) may cause them. If fluctuations make the poloidal field fall much below the average or make the meridional circulation significantly weaker, then the Sun may be pushed into a grand minimum.

Origin of grand minima in Sunspot cycles

One of the most striking aspects of the 11-year sunspot cycle is that there have been times in the past when some cycles went missing, a most well-known example of this being the Maunder minimum during 1645-1715. Analyses of cosmogenic isotopes (C-14 and Be-10) indicated that there were about 27 grand minima in the last 11 000 yrs, implying that about 2.7% of the solar cycles had conditions appropriate for forcing the Sun into grand minima. We address the question of how grand minima are produced and specifically calculate the frequency of occurrence of grand minima from a theoretical dynamo model. We assume that fluctuations in the poloidal field generation mechanism and in the meridional circulation produce irregularities of sunspot cycles. Taking these fluctuations to be Gaussian and estimating the values of important parameters from the data of the last 28 solar cycles, we show from our flux transport dynamo model that about 1-4% of the sunspot cycles may have conditions suitable for inducing grand minima.

Beam polarization effects in the radiative production of lightest neutralinos in e(+)e(-) collisions in supersymmetric grand unified models

We study the production of the lightest neutralinos in the process e(+)e(-) -> chi(0)(1)chi(0)(1)gamma in supersymmetric grand unified models for the International Linear Collider energies with longitudinally polarized beams. We consider cases where the standard model gauge group is unified into the grand unified gauge groups SU(5), or SO(10). We have carried out a comprehensive study of this process in the SU(5) and SO(10) grand unified theories which includes the QED radiative corrections. We compare and contrast the dependence of the signal cross section on the grand unified gauge group, and on the different representations of the grand unified gauge group, when the electron and positron beams are longitudinally polarized. To assess the feasibility of experimentally observing the radiative production process, we have also considered in detail the background to this process coming from the radiative neutrino production process e(+)e(-)-> nu(nu) over bar gamma with longitudinally polarized electron and positron beams. In addition we have also considered the supersymmetric background coming from the radiative production of scalar neutrinos in the process e(+)e(-) -> (nu) over tilde(nu) over tilde*gamma with longitudinally polarized beams. The process can be a major background to the radiative production of neutralinos when the scalar neutrinos decay invisibly.

Studies of grand minima in sunspot cycles by using a flux transport solar dynamo model

We propose that grand minima in solar activity are caused by simultaneous fluctuations in the meridional circulation and the Babcock-Leighton mechanism for the poloidal field generation in the flux transport dynamo model. We present the following results: (a) fluctuations in the meridional circulation are more effective in producing grand minima; (b) both sudden and gradual initiations of grand minima are possible; (c) distributions of durations and waiting times between grand minima seem to be exponential; (d) the coherence time of the meridional circulation has an effect on the number and the average duration of grand minima, with a coherence time of about 30 yr being consistent with observational data. We also study the occurrence of grand maxima and find that the distributions of durations and waiting times between grand maxima are also exponential, like the grand minima. Finally we address the question of whether the Babcock-Leighton mechanism can be operative during grand minima when there are no sunspots. We show that an alpha-effect restricted to the upper portions of the convection zone can pull the dynamo out of the grand minima and can match various observational requirements if the amplitude of this alpha-effect is suitably fine-tuned.

Role of gas in supporting grand spiral structure

The density wave theory for the grand-design two-armed spiral pattern in galaxies is successful in explaining several observed features. However, the long-term persistence of this spiral structure is a serious problem since the group transport would destroy it within about a billion years as shown in a classic paper by Toomre. In this paper, we include the low-velocity dispersion component, namely gas, on an equal footing with stars in the formulation of the density wave theory, and obtain the dispersion relation for this coupled system. We show that the inclusion of gas makes the group transport slower by a factor of few, thus allowing the pattern to persist longer - for several billion years. Though still less than the Hubble time, this helps in making the spiral structure more long-lived. Further we show that addition of gas is essential to get a stable wave for the observed pattern speed for the Galaxy, which otherwise is not possible for a one-component stellar disc.

The communicative dimension in the translation of the David Lodge's Nice work

Eguíluz, Federico; Merino, Raquel; Olsen, Vickie; Pajares, Eterio; Santamaría, José Miguel (eds.)