The managerial benefits of tax compliance: perception by small business taxpayers

Research undertaken in 2006 – 2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of owner managers were examined. The study found that a majority of small business taxpayers recognised that tax compliance activities led to better record keeping and to an improved knowledge of their financial affairs. However, there seemed to be a general reluctance by respondents to accept the idea that benefits could be derived as a result of complying with tax. The findings of this study are important as it is the first research that systematically investigated managerial benefits and their perception by small business taxpayers in Australia.

Utilisation of seed resources by small mammals : a two-way interaction

Within the Australian wet tropics bioregion, only 900 000 hectares of once continuous rainforest habitat between Townsville and Cooktown now remains. While on the Atherton Tableland, only 4% of the rainforest that once occurred there remains today with remnant vegetation now forming a matrix of rainforest dispersed within agricultural land (sugarcane, banana, orchard crops, townships and pastoral land). Some biologists have suggested that remnants often support both faunal and floral communities that differ significantly from remaining continuous forest. Australian tropical forests possess a relatively high diversity of native small mammal species particularly rodents, which unlike larger mammalian and avian frugivores elsewhere, have been shown to be resilient to the effects of fragmentation, patch isolation and reduction in patch size. While small mammals often become the dominant mammalian frugivores, in terms of their relative abundance, the relationship that exists between habitat diversity and structure, and the impacts of small mammal foraging within fragmented habitat patches in Australia, is still poorly understood. The relationship between foraging behaviour and demography of two small mammal species, Rattus fuscipes and Melomys cervinipes, and food resources in fragmented rainforest sites, were investigated in the current study. Population densities of both species were strongly related with overall density of seed resources in all rainforest fragments. The distribution of both mammal species however, was found to be independent of the distribution of seed resources. Seed utilisation trials indicated that M.cervinipes and R.fuscipes had less impact on seed resources (extent of seed harvesting) than did other rainforest frugivores. Experimental feeding trials demonstrated that in 85% of fruit species tested, rodent feeding increased seed germination by a factor of 3.5 suggesting that in Australian tropical rainforest remnants, small mammals may play a significant role in enhancing germination of large seeded fruits. This study has emphasised the role of small mammals in tropical rainforest systems in north eastern Australia, in particular, the role that they play within isolated forest fragments where larger frugivorous species may be absent.

Change in colour appearance of small defocused lights

Small long wavelength lights (≤ 1’ arc) change colour appearance with positive defocus, appearing yellow or white. I investigated influences of longitudinal chromatic aberration and monochromatic aberrations on colour appearance of small narrow band lights. Seven cyclopleged participants viewed a small light (1’ arc diameter, λmax range 510 - 628 nm) centred within a 4.6’ black annulus and surrounded by a uniform white field under photopic light levels. An optical trombone varied focus. Participants were required to vary the focus by moving the optical trombone in either positive or negative direction and report when they noticed a change in appearance of the defocused narrow band light. Longitudinal chromatic aberration was controlled using a Powell achromatizing lens and its doublet and triplet components that neutralized, doubled and reversed the eye’s chromatic aberration, respectively. Changes in colour appearance for a 628 nm light occurred without any lens at +0.5 ± 0.2D defocus and with the doublet at +0.6 ± 0.2 D. The achromatizing lens did not affect appearance and the phenomenon was evident with the triplet for negative defocus (-0.5 ± 0.3 D). Adaptive optics correction of astigmatism and higher order monochromatic aberration did not affect magnitude significantly. Colour changes occurred despite a range of participant L/M cone ratios. Direction of change in colour appearance was reversed for short compared to long wavelengths. We conclude that longitudinal chromatic aberrations, but not monochromatic aberrations, are involved in changing appearance of small lights with defocus. Additional neuronal mechanisms that may contribute to the colour changes are considered.

Closed-form design equations for decoupling networks of small arrays

Small element spacing in compact arrays results in strong mutual coupling between the array elements. A decoupling network consisting of reactive cross-coupling elements can alleviate problems associated with the coupling. Closed-form design equations for the decoupling networks of symmetrical arrays with two or three elements are presented.

Port decoupling for small arrays by means of an eigenmode feed network

An alternative approach to port decoupling and matching of arrays with tightly coupled elements is proposed. The method is based on the inherent decoupling effect obtained by feeding the orthogonal eigenmodes of the array. For this purpose, a modal feed network is connected to the array. The decoupled external ports of the feed network may then be matched independently by using conventional matching circuits. Such a system may be used in digital beam forming applications with good signal-to-noise performance. The theory is applicable to arrays with an arbitrary number of elements, but implementation is only practical for smaller arrays. The principle is illustrated by means of two examples.

Section 46(1) and 46(1AA) of the TPA : the struggle of the small against the large

The purpose of this article is to highlight the conflict in the policy objectives of subs 46(1) and subs 46(1AA) of the Trade Practices Act 1974 (Cth) (TPA). The policy objective of subs 46(1) is to promote competition and efficient markets for the benefit of consumers (consumer welfare standard). It does not prohibit corporations with substantial market power using cost savings arising from efficiencies such economies of scale or scope, to undercut small business competitors The policy objective of 46(1AA), on the other hand, is to protect small business operators from price discounting by their larger competitors.. Unlike subs 46(1), it does not contain a ‘taking advantage’ element. It is argued that subs 46(1AA) may harm consumer welfare by having a chilling effect on price competition if this would harm small business competitors.

Droop control of converter interfaced micro sources in rural distributed generation

This paper proposes new droop control methods for load sharing in a rural area with distributed generation. Highly resistive lines, typical of rural low voltage networks, always create a big challenge for conventional droop control. To overcome the conflict between higher feedback gain for better power sharing and system stability in angle droop, two control methods have been proposed. The first method considers no communication among the distributed generators (DGs) and regulates the converter output voltage and angle ensuring proper sharing of load in a system having strong coupling between real and reactive power due to high line resistance. The second method, based on a smattering of communication, modifies the reference output volt-age angle of the DGs depending on the active and reactive power flow in the lines connected to point of common coupling (PCC). It is shown that with the second proposed control method, an economical and minimum communication system can achieve significant improvement in load sharing. The difference in error margin between proposed control schemes and a more costly high bandwidth communication system is small and the later may not be justified considering the increase in cost. The proposed control shows stable operation of the system for a range of operating conditions while ensuring satisfactory load sharing.

Online estimation of distorted power system signal parameters

An algorithm based on the concept of Kalman filtering is proposed in this paper for the estimation of power system signal attributes, like amplitude, frequency and phase angle. This technique can be used in protection relays, digital AVRs, DSTATCOMs, FACTS and other power electronics applications. Furthermore this algorithm is particularly suitable for the integration of distributed generation sources to power grids when fast and accurate detection of small variations of signal attributes are needed. Practical considerations such as the effect of noise, higher order harmonics, and computational issues of the algorithm are considered and tested in the paper. Several computer simulations are presented to highlight the usefulness of the proposed approach. Simulation results show that the proposed technique can simultaneously estimate the signal attributes, even if it is highly distorted due to the presence of non-linear loads and noise.

Small business pedagogic practices

Understanding how learning for small businesses should best proceed constitutes a worthwhile, yet challenging, pedagogic project. In order to maintain their viability, small businesses need to be able to respond to new practices and tasks. Yet small businesses seem neither attracted to nor to value the kinds of taught courses that are the standard pedagogic practice of vocational education systems.

Improved simultaneous computation of motion detection and optical flow for object tracking

Object tracking systems require accurate segmentation of the objects from the background for effective tracking. Motion segmentation or optical flow can be used to segment incoming images. Whilst optical flow allows multiple moving targets to be separated based on their individual velocities, optical flow techniques are prone to errors caused by changing lighting and occlusions, both common in a surveillance environment. Motion segmentation techniques are more robust to fluctuating lighting and occlusions, but don't provide information on the direction of the motion. In this paper we propose a combined motion segmentation/optical flow algorithm for use in object tracking. The proposed algorithm uses the motion segmentation results to inform the optical flow calculations and ensure that optical flow is only calculated in regions of motion, and improve the performance of the optical flow around the edge of moving objects. Optical flow is calculated at pixel resolution and tracking of flow vectors is employed to improve performance and detect discontinuities, which can indicate the location of overlaps between objects. The algorithm is evaluated by attempting to extract a moving target within the flow images, given expected horizontal and vertical movement (i.e. the algorithms intended use for object tracking). Results show that the proposed algorithm outperforms other widely used optical flow techniques for this surveillance application.

Effect of optical aberrations on the colour appearance of small lights

Purpose: Small red lights (one minute of arc or less) change colour appearance with positive defocus. We investigated the influence of longitudinal chromatic aberration and monochromatic aberrations on the colour appearance of small narrow band lights. Methods: Seven cyclopleged, trichromatic observers viewed a small light (one minute of arc, λmax = 510, 532, 550, 589, 620, 628 nm, approximately 19 per cent Weber contrast) centred within a black annulus (4.5 minutes of arc) and surrounded by a uniform white field (2,170 cd/m2). Pupil size was four millimetres. An optical trombone varied focus. Longitudinal chromatic aberration was controlled with a two component Powell achromatising lens that neutralises the eye’s chromatic aberration; a doublet that doubles and a triplet that reverses the eye’s chromatic aberration. Astigmatism and higher order monochromatic aberrations were corrected using adaptive optics. Results: Observers reported a change in appearance of the small red light (628 nm) without the Powell lens at +0.49 ± 0.21 D defocus and with the doublet at +0.62 ± 0.16 D. Appearance did not alter with the Powell lens, and five of seven observers reported the phenomenon with the triplet for negative defocus (-0.80 ± 0.47 D). Correction of aberrations did not significantly affect the magnitude at which the appearance of the red light changed (+0.44 ± 0.18 D without correction; +0.46 ± 0.16 D with correction). The change in colour appearance with defocus extended to other wavelengths (λmax = 510 to 620 nm), with directions of effects being reversed for short wavelengths relative to long wavelengths. Conclusions: Longitudinal chromatic aberrations but not monochromatic aberrations are involved in changing the appearance of small lights with defocus.

Demographic category membership and leadership in small groups : a social identity analysis

Developing the social identity theory of leadership (e.g., [Hogg, M. A. (2001). A social identity theory of leadership. Personality and Social Psychology Review, 5, 184–200]), an experiment (N=257) tested the hypothesis that as group members identify more strongly with their group (salience) their evaluations of leadership effectiveness become more strongly influenced by the extent to which their demographic stereotype-based impressions of their leader match the norm of the group (prototypicality). Participants, with more or less traditional gender attitudes (orientation), were members, under high or low group salience conditions (salience), of non-interactive laboratory groups that had “instrumental” or “expressive” group norms (norm), and a male or female leader (leader gender). As predicted, these four variables interacted significantly to affect perceptions of leadership effectiveness. Reconfiguration of the eight conditions formed by orientation, norm and leader gender produced a single prototypicality variable. Irrespective of participant gender, prototypical leaders were considered more effective in high then low salience groups, and in high salience groups prototypical leaders were more effective than less prototypical leaders. Alternative explanations based on status characteristics and role incongruity theory do not account well for the findings. Implications of these results for the glass ceiling effect and for a wider social identity analysis of the impact of demographic group membership on leadership in small groups are discussed.

Why adopt now? Multiple case studies and survey studies comparing small, medium and large firms

While a number of factors have been highlighted in the innovation adoption literature, little is known about the key triggers of innovation adoption across differently-sized firms. This study compares case studies of small, medium and large manufacturing firms who recently decided to adopt a process innovation. We also employ organizational surveys from 134 firms investigating the factors which influence innovation adoption. The quantitative results support the qualitative findings that the external pressures are a trigger among small to medium firms, while the larger firm’s adoption was associated with internal causes.

Vision-based topological mapping and localisation

Competent navigation in an environment is a major requirement for an autonomous mobile robot to accomplish its mission. Nowadays, many successful systems for navigating a mobile robot use an internal map which represents the environment in a detailed geometric manner. However, building, maintaining and using such environment maps for navigation is difficult because of perceptual aliasing and measurement noise. Moreover, geometric maps require the processing of huge amounts of data which is computationally expensive. This thesis addresses the problem of vision-based topological mapping and localisation for mobile robot navigation. Topological maps are concise and graphical representations of environments that are scalable and amenable to symbolic manipulation. Thus, they are well-suited for basic robot navigation applications, and also provide a representational basis for the procedural and semantic information needed for higher-level robotic tasks. In order to make vision-based topological navigation suitable for inexpensive mobile robots for the mass market we propose to characterise key places of the environment based on their visual appearance through colour histograms. The approach for representing places using visual appearance is based on the fact that colour histograms change slowly as the field of vision sweeps the scene when a robot moves through an environment. Hence, a place represents a region of the environment rather than a single position. We demonstrate in experiments using an indoor data set, that a topological map in which places are characterised using visual appearance augmented with metric clues provides sufficient information to perform continuous metric localisation which is robust to the kidnapped robot problem. Many topological mapping methods build a topological map by clustering visual observations to places. However, due to perceptual aliasing observations from different places may be mapped to the same place representative in the topological map. A main contribution of this thesis is a novel approach for dealing with the perceptual aliasing problem in topological mapping. We propose to incorporate neighbourhood relations for disambiguating places which otherwise are indistinguishable. We present a constraint based stochastic local search method which integrates the approach for place disambiguation in order to induce a topological map. Experiments show that the proposed method is capable of mapping environments with a high degree of perceptual aliasing, and that a small map is found quickly. Moreover, the method of using neighbourhood information for place disambiguation is integrated into a framework for topological off-line simultaneous localisation and mapping which does not require an initial categorisation of visual observations. Experiments on an indoor data set demonstrate the suitability of our method to reliably localise the robot while building a topological map.