Australian Tax Analysis : Cases, Commentary, Commercial Applications and Questions [9th Ed.]

Now in its ninth edition, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions has a proven track record as a high-level work for students of taxation law written by a team of authors with many years experience. Taking into account the fact that the volume of material needed to be processed by today’s taxation student can be overwhelming, the well-chosen extracts and thought-provoking commentary in Australian Tax Analysis, 9th edition, provide readers with the depth of knowledge, and reasoning and analytical skills which will be required of them as practitioners. In addition to the carefully selected case extracts and the helpful commentary, each chapter is supplemented by engaging practice questions involving problem solving, commercial decision-making, legal analysis and quantitative application. All these elements combined make Australian Tax Analysis an invaluable aid to the understanding of a subject which can be both technical and complex.

A pattern based two-stage text classifier

In a classification problem typically we face two challenging issues, the diverse characteristic of negative documents and sometimes a lot of negative documents that are closed to positive documents. Therefore, it is hard for a single classifier to clearly classify incoming documents into classes. This paper proposes a novel gradual problem solving to create a two-stage classifier. The first stage identifies reliable negatives (negative documents with weak positive characteristics). It concentrates on minimizing the number of false negative documents (recall-oriented). We use Rocchio, an existing recall based classifier, for this stage. The second stage is a precision-oriented “fine tuning”, concentrates on minimizing the number of false positive documents by applying pattern (a statistical phrase) mining techniques. In this stage a pattern-based scoring is followed by threshold setting (thresholding). Experiment shows that our statistical phrase based two-stage classifier is promising.

Mediation ethics in Australia : a case for rethinking the foundational paradigm

In contemporary Western society, including Australia, professional mediation practice has developed with a specifically defined foundational approach - a problem-solving, facilitative method, in which the mediator's intervention is centred on providing the parties with a series of formal steps to assist their communication and to steer them towards a self-determined and mutually agreeable resolution of the issues in dispute. Facilitative mediation developed, in part, as a response to the adversarial system of law and justice. In that system the parties are said to lose control of their dispute, and a decision is imposed on them which invariably puts one party in a losing position. Facilitative mediation has offered an alternative to this inevitable outcome by offering the parties a democratic, cost-effective, party-centred, empowering, interests-based and principled option for resolving their dispute.

Scaffolding techniques : a teacher training for cooperative learning in Thailand primary education

Using cooperative learning in classrooms promotes academic achievement, communication skills, problem-solving, social skills and student motivation. Yet it is reported that cooperative learning as a Western educational concept may be ineffective in Asian cultural contexts. The study aims to investigate the utilisation of scaffolding techniques for cooperative learning in Thailand primary mathematics classes. A teacher training program was designed to foster Thai primary school teachers’ cooperative learning implementation. Two teachers participated in this experimental program for one and a half weeks and then implemented cooperative learning strategies in their mathematics classes for six weeks. The data collected from teacher interviews and classroom observations indicates that the difficulty or failure of implementing cooperative learning in Thailand education may not be directly derived from cultural differences. Instead, it does indicate that Thai culture can be constructively merged with cooperative learning through a teacher training program and practices of scaffolding techniques.

Modelling as a vehicle for philosophical inquiry in the mathematics curriculum

Philosophical inquiry in the teaching and learning of mathematics has received continued, albeit limited, attention over many years (e.g., Daniel, 2000; English, 1994; Lafortune, Daniel, Fallascio, & Schleider, 2000; Kennedy, 2012a). The rich contributions these communities can offer school mathematics, however, have not received the deserved recognition, especially from the mathematics education community. This is a perplexing situation given the close relationship between the two disciplines and their shared values for empowering students to solve a range of challenging problems, often unanticipated, and often requiring broadened reasoning. In this article, I first present my understanding of philosophical inquiry as it pertains to the mathematics classroom, taking into consideration the significant work that has been undertaken on socio-political contexts in mathematics education (e.g., Skovsmose & Greer, 2012). I then consider one approach to advancing philosophical inquiry in the mathematics classroom, namely, through modelling activities that require interpretation, questioning, and multiple approaches to solution. The design of these problem activities, set within life-based contexts, provides an ideal vehicle for stimulating philosophical inquiry.

The development of an effective and efficient dispute resolution processes for strata scheme disputes in peninsular Malaysia

Dispute resolution in strata schemes in Peninsular Malaysia should focus on more than just "settlement." The quality of the outcome, its sustainability and its relevance in supporting the basic principles of a good neighbourhood and self-governance in a strata scheme are also fundamental. Based on the comprehensive law movement, this thesis develops a theoretical framework for strata scheme disputes within the parameters of therapeutic jurisprudence, preventive law, alternative dispute resolution (ADR) and problem-solving courts. The therapeutic orientation of this model offers approaches that promote positive communication between disputing parties, preserve neighbour relations and optimise people's psychological and emotional well-being.

Stimulating organizational ingenuity with design methods

Organizations invest in ways to stimulate new ideas for new products and services for the benefit of the organization, engaging in tournaments and competitions to generate new ideas or to combine existing ideas in new ways for new products and services (Terweisch and Uhlrich, 2009). Specifically, some large companies have developed platforms for posting intractable problems to tap into the ideas and problem solving abilities of a broader range of people (Huston and Sakkab, 2006; Morgan and Wang, 2010), and to develop new and elegant solutions often in an open innovation approach (Chesbrough, 2003). The notion of ingenuity is often applied to individuals who create innovative solutions in situations of constraint, where ingenuity in the form of elegant solutions can be understood as one form of resourcefulness (Young, 2011). However, the notion of organizational ingenuity locates ingenuity more centrally to an organization's strategic decision making and implementation, embedding ingenuity into the company's culture. Studies of organizations displaying ingenuity indicate a range of possibilities from extreme ingenuity (Baker and Nelson, 2005) to less dramatic but substantial changes (Thomke, 2003), sometimes in an experimental phase or as part of a move towards a new and distinct identity for ongoing innovation.

Engineering Design

Engineering Your Future: An Australasian Guide, 2nd Edition, is the ideal textbook for undergraduate students beginning their engineering studies. Building on the success of the popular 1st edition, this new edition continues the strong and practical emphasis on skills that are essential for engineering problem-solving and design. Numerous topical and locally focused examples of projects across the broad range of engineering disciplines help to graphically demonstrate the role and responsibilities of a professional engineer. Themes of sustainability, ethical practice and effective communication are constant throughout the text. In addition, its many exercises and project activities will encourage students to put key engineering principles and skills into practice.

Reduction of amplitude equations by the renormalization group approach

This article elucidates and analyzes the fundamental underlying structure of the renormalization group (RG) approach as it applies to the solution of any differential equation involving multiple scales. The amplitude equation derived through the elimination of secular terms arising from a naive perturbation expansion of the solution to these equations by the RG approach is reduced to an algebraic equation which is expressed in terms of the Thiele semi-invariants or cumulants of the eliminant sequence { Zi } i=1 . Its use is illustrated through the solution of both linear and nonlinear perturbation problems and certain results from the literature are recovered as special cases. The fundamental structure that emerges from the application of the RG approach is not the amplitude equation but the aforementioned algebraic equation. © 2008 The American Physical Society.

Connecting theory, practice and place in today’s landscape : an education initiative

Since the establishment of Australia’s earliest formal studies in landscape architecture, landscape planning has been a traditional focus within post-graduate studies at QUT. Study in this area has evolved from an earlier emphasis on applied physical geography through to traditional techniques and processes in visual assessment and management. The emphasis on these techniques has shifted again to a more complex exploration of natural, economic, social and cultural landscapes. Recently, the School has explored more innovative and complex dimensions of human and natural landscapes. This has involved a focus on particular regions under pressure from local social and economic change. These have included the under-threat ‘picturesque’ landscapes of the Blackall Range and the Tweed Valley. Attempts to bridge the institution and the landscape have unearthed, through a studio focus, strong connections with notions of sustainable villages, roadside interpretation, way finding, local economic initiatives, special area creation, cultural heritage brokering and ecological enhancements. These initiatives have spanned both local practice interests and academic pursuits. Central to this exploration is the concept of problem solving through the investigation of the concept of ‘multiple scales’. An open, yet intensive program is being developed with a team of ‘futurist’ practitioners offering a range of experiences and perspectives to students. The program is being increasingly linked to design studios so that landscape planning and landscape design form a fabric of inquiry that works towards reclaiming complex landscapes.

Representing clients from courtroom to mediation settings : switching hats between adversarial advocacy and dispute resolution advocacy

In the vast majority of cases legal representation in mediation can provide many advantages for clients. However, in some, progress can be thwarted when lawyers do not understand the goals of the mediation process and their dispute resolution advocacy role. This article will explore some of the similarities and differences between the knowledge and skills that lawyers can draw upon when representing clients in adversarial court hearings as compared with non-adversarial settings, such as in mediations. One key distinction is the different approaches that legal representatives can use to effectively act in the best interests of clients. This article will highlight how an appreciation of such distinctions can assist lawyers to “switch” hats between their adversarial and non-adversarial roles. In particular, an understanding that the duty to promote the best interests of clients in mediation is consistent with a collaborative and problem-solving approach can greatly assist in the resolution process.

The development and evaluation of a medical imaging training immersive environment

Introduction A novel realistic 3D virtual reality (VR) application has been developed to allow medical imaging students at Queensland University of Technology to practice radiographic techniques independently outside the usual radiography laboratory. Methods A flexible agile development methodology was used to create the software rapidly and effectively. A 3D gaming environment and realistic models were used to engender presence in the software while tutor-determined gold standards enabled students to compare their performance and learn in a problem-based learning pedagogy. Results Students reported high levels of satisfaction and perceived value and the software enabled up to 40 concurrent users to prepare for clinical practice. Student feedback also indicated that they found 3D to be of limited value in the desktop version compared to the usual 2D approach. A randomised comparison between groups receiving software-based and traditional practice measured performance in a formative role play with real equipment. The results of this work indicated superior performance with the equipment for the VR trained students (P = 0.0366) and confirmed the value of VR for enhancing 3D equipment-based problem-solving skills. Conclusions Students practising projection techniques virtually performed better at role play assessments than students practising in a traditional radiography laboratory only. The application particularly helped with 3D equipment configuration, suggesting that teaching 3D problem solving is an ideal use of such medical equipment simulators. Ongoing development work aims to establish the role of VR software in preparing students for clinical practice with a range of medical imaging equipment.

Paediatric Nursing in Australia

Paediatric Nursing in Australia equips students with the essential skills and knowledge to become paediatric, child and youth health nurses across a variety of clinical and community settings. It prepares students for critical thinking and problem solving within this field by emphasising contemporary issues impacting on the health of children, young people and their families. Written by a team of experienced paediatric nurses, the content is based on themes that align with Australian standards of competence and expectations of paediatric nursing: communication, family involvement and evidence-based practice. Comprehensive yet concise, the text examines the integration of theoretical and clinical components of nursing knowledge. To enhance learning, chapters feature case studies, reflection points and learning activities. An essential resource for nursing students, this text is grounded in current care delivery and professional issues for care of the child to prepare future nurses for evidence-based practice in paediatric settings throughout Australia. • Prepares students for critical thinking and problem solving within paediatric, child and youth health nursing by emphasising contemporary issues that impact on the health of children and young people and their families • Written by a team of experienced paediatric nurses • Enhances learning by providing illustrative case studies, reflection points and learning activities in each chapter

Design for creative activity : a framework for analyzing the creative potential of computer games

This paper describes a design framework intended to conceptually map the influence that game design has on the creative activity people engage in during gameplay. The framework builds on behavioral and verbal analysis of people playing puzzle games. The analysis was designed to better understand the extent to which gameplay activities within different games facilitate creative problem solving. We have used an expert review process to evaluate these games in terms of their game design elements and have taken a cognitive action approach to this process to investigate how particular elements produce the potential for creative activity. This paper proposes guidelines that build upon our understanding of the relationship between the creative processes that players undertake during a game and the components of the game that allow these processes to occur. These guidelines may be used in the game design process to better facilitate creative gameplay activity.

A sunburnt country – storms, surges and sea levels : of insurance and flooding rains

Increasing population pressures and life-style choices are resulting in more people living in areas that are at risk of inundation from rising sea levels and flooding. However, following natural disaster events, such as the 2011 Queensland floods, many Australians discovered they were uninsured. Either their insurance policies did not cover flood; or multiple (and confusing) water-related definitions led them to believe they had cover when they did not. Several theories are analysed to try to explain what is a world-wide underinsurance problem but these do not provide an answer to the problem. This research focuses on uncovering the reasons consumers fail to adequately insure for flood and other water-related events. Recent Australian legislative attempts to overcome insureds’ confusion of water related definitions are examined for this purpose. The authors conclude that Australian and other) legislators should set a maximum premium for a minimum amount of flood and sea related cover; and restrict the building and style of homes in flood prone areas.