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.

Generalized-positioning for mixed-frequency of mixed-GNSS and its preliminary applications

Modernized GPS and GLONASS, together with new GNSS systems, BeiDou and Galileo, offer code and phase ranging signals in three or more carriers. Traditionally, dual-frequency code and/or phase GPS measurements are linearly combined to eliminate effects of ionosphere delays in various positioning and analysis. This typical treatment method has imitations in processing signals at three or more frequencies from more than one system and can be hardly adapted itself to cope with the booming of various receivers with a broad variety of singles. In this contribution, a generalized-positioning model that the navigation system independent and the carrier number unrelated is promoted, which is suitable for both single- and multi-sites data processing. For the synchronization of different signals, uncalibrated signal delays (USD) are more generally defined to compensate the signal specific offsets in code and phase signals respectively. In addition, the ionospheric delays are included in the parameterization with an elaborate consideration. Based on the analysis of the algebraic structures, this generalized-positioning model is further refined with a set of proper constrains to regularize the datum deficiency of the observation equation system. With this new model, uncalibrated signal delays (USD) and ionospheric delays are derived for both GPS and BeiDou with a large dada set. Numerical results demonstrate that, with a limited number of stations, the uncalibrated code delays (UCD) are determinate to a precision of about 0.1 ns for GPS and 0.4 ns for BeiDou signals, while the uncalibrated phase delays (UPD) for L1 and L2 are generated with 37 stations evenly distributed in China for GPS with a consistency of about 0.3 cycle. Extra experiments concerning the performance of this novel model in point positioning with mixed-frequencies of mixed-constellations is analyzed, in which the USD parameters are fixed with our generated values. The results are evaluated in terms of both positioning accuracy and convergence time.

Controlling buoyancy-driven profiling floats for applications in ocean observation

Establishing a persistent presence in the ocean with an autonomous underwater vehicle (AUV) capable of observing temporal variability of large-scale ocean processes requires a unique sensor platform. In this paper, we examine the utility of vehicles that can only control their depth in the water column for such extended deployments. We present a strategy that utilizes ocean model predictions to facilitate a basic level of autonomy and enables general control for these profiling floats. The proposed method is based on experimentally validated techniques for utilizing ocean current models to control autonomous gliders. With the appropriate vertical actuation, and utilizing spatio–temporal variations in water speed and direction, we show that general controllability results can be met. First, we apply an A* planner to a local controllability map generated from predictions of ocean currents. This computes a path between start and goal waypoints that has the highest likelihood of successful execution. A computed depth plan is generated with a model-predictive controller (MPC), and selects the depths for the vehicle so that ambient currents guide it toward the goal. Mission constraints are included to simulate and motivate a practical data collection mission. Results are presented in simulation for a mission off the coast of Los Angeles, CA, USA, that show encouraging results in the ability of a drifting vehicle to reach a desired location.

Exploring dependencies of 5.9 GHz DSRC throughput and reliability on safety applications

Dedicated Short Range Communication (DSRC) is the emerging key technology supporting cooperative road safety systems within Intelligent Transportation Systems (ITS). The DSRC protocol stack includes a variety of standards such as IEEE 802.11p and SAE J2735. The effectiveness of the DSRC technology depends on not only the interoperable cooperation of these standards, but also on the interoperability of DSRC devices manufactured by various manufacturers. To address the second constraint, the SAE defines a message set dictionary under the J2735 standard for construction of device independent messages. This paper focuses on the deficiencies of the SAE J2735 standard being developed for deployment in Vehicular Ad-hoc Networks (VANET). In this regard, the paper discusses the way how a Basic Safety Message (BSM) as the fundamental message type defined in SAE J2735 is constructed, sent and received by safety communication platforms to provide a comprehensive device independent solution for Cooperative ITS (C-ITS). This provides some insight into the technical knowledge behind the construction and exchange of BSMs within VANET. A series of real-world DSRC data collection experiments was conducted. The results demonstrate that the reliability and throughput of DSRC highly depend on the applications utilizing the medium. Therefore, an active application-dependent medium control measure, using a novel message-dissemination frequency controller, is introduced. This application level message handler improves the reliability of both BSM transmissions/receptions and the Application layer error handling which is extremely vital to decentralized congestion control (DCC) mechanisms.

Dynamic robot path planning using an enhanced simulated annealing approach

Evolutionary computation is an effective tool for solving optimization problems. However, its significant computational demand has limited its real-time and on-line applications, especially in embedded systems with limited computing resources, e.g., mobile robots. Heuristic methods such as the genetic algorithm (GA) based approaches have been investigated for robot path planning in dynamic environments. However, research on the simulated annealing (SA) algorithm, another popular evolutionary computation algorithm, for dynamic path planning is still limited mainly due to its high computational demand. An enhanced SA approach, which integrates two additional mathematical operators and initial path selection heuristics into the standard SA, is developed in this work for robot path planning in dynamic environments with both static and dynamic obstacles. It improves the computing performance of the standard SA significantly while giving an optimal or near-optimal robot path solution, making its real-time and on-line applications possible. Using the classic and deterministic Dijkstra algorithm as a benchmark, comprehensive case studies are carried out to demonstrate the performance of the enhanced SA and other SA algorithms in various dynamic path planning scenarios.

Consumer engagement with eHealth information through smartphones and tablets : an Australian perspective

This paper is a work in progress that examines current consumer engagement with eHealth information through Smartphones or tablets. We focus on three activity types: seeking, posting and ‘other’ engagement activity and compare two age groups, 25-40s and over 40-55s. Findings show that around 30% of the younger age group is engaging with Government and other Health providers’ websites, receiving eHealth emails, and reading other people’s comments about health related issues in online discussion groups/websites/blog. Approximately 20% engage with Government and other Health providers’ social media and watch or listen to audio or video podcasts. For the older age group, their most active engagement with eHealth information is in the seeking category through Government or other health websites (approximately 15%), and less than 10% for social media sites. Their posting activity is less than 5%. Other activities show that less than 15% of the older age group engages through receiving emails and reading blogs, less than 10% watch or listen to podcasts, and their online consulting activity is less than 7%. We note that scores are low for both groups in terms of engaging with eHealth information through Twitter.

The next generation health intervention tool - Can smart phone applications help young people track and moderate alcohol use and potential harms?

Whilst alcohol is a common feature of many social gatherings, there are numerous immediate and long-term health and social harms associated with its abuse. Alcohol consumption is the world’s third largest risk factor for disease and disability with almost 4% of all deaths worldwide attributed to alcohol. Not surprisingly, alcohol use and binge drinking by young people is of particular concern with Australian data reporting that 39% of young people (18-19yrs) admitted drinking at least weekly and 32% drank to levels that put them at risk of alcohol-related harm. The growing market penetration and connectivity of smartphones may be an opportunities for innovation in promoting health-related self-management of substance use. However, little is known about how best to harness and optimise this technology for health-related intervention and behaviour change. This paper explores the utility and interface of smartphone technology as a health intervention tool to monitor and moderate alcohol use. A review of the psychological health applications of this technology will be presented along with the findings of a series of focus groups, surveys and behavioural field trials of several drink-monitoring applications. Qualitative and quantitative data will be presented on the perceptions, preferences and utility of the design, usability and functionality of smartphone apps to monitoring and moderate alcohol use. How these findings have shaped the development and evolution of the OnTrack app will be specifically discussed, along with future directions and applications of this technology in health intervention, prevention and promotion.

Vehicle-to-vehicle real-time relative positioning using 5.9 GHz DSRC media

Vehicular accidents are one of the deadliest safety hazards and accordingly an immense concern of individuals and governments. Although, a wide range of active autonomous safety systems, such as advanced driving assistance and lane keeping support, are introduced to facilitate safer driving experience, these stand-alone systems have limited capabilities in providing safety. Therefore, cooperative vehicular systems were proposed to fulfill more safety requirements. Most cooperative vehicle-to-vehicle safety applications require relative positioning accuracy of decimeter level with an update rate of at least 10 Hz. These requirements cannot be met via direct navigation or differential positioning techniques. This paper studies a cooperative vehicle platform that aims to facilitate real-time relative positioning (RRP) among adjacent vehicles. The developed system is capable of exchanging both GPS position solutions and raw observations using RTCM-104 format over vehicular dedicated short range communication (DSRC) links. Real-time kinematic (RTK) positioning technique is integrated into the system to enable RRP to be served as an embedded real-time warning system. The 5.9 GHz DSRC technology is adopted as the communication channel among road-side units (RSUs) and on-board units (OBUs) to distribute GPS corrections data received from a nearby reference station via the Internet using cellular technologies, by means of RSUs, as well as to exchange the vehicular real-time GPS raw observation data. Ultimately, each receiving vehicle calculates relative positions of its neighbors to attain a RRP map. A series of real-world data collection experiments was conducted to explore the synergies of both DSRC and positioning systems. The results demonstrate a significant enhancement in precision and availability of relative positioning at mobile vehicles.

Synthesis and modification of Alumina nanofibres and its applications

This thesis is a forward study of alumina nanofiber material in developing its applications biology field. It demonstrates that by applying proper modification strategy, alumina nanofiber is a promising material in protein purification and enzyme immobilization. The hydrophobic modification has dramatically improved the rejecting of protein molecular in purification system. On the other hand, utilisation of cross-linking agent firmly combined alumina nanofiber and target enzyme for immobilisation purpose. This step of progress could lead to inspiration of alumina nanofiber’s application in various area.

Improving the design of online applications for social benefit through a behaviour change model

Community support agencies routinely employ a web presence to provide information on their services. While this online information provision helps to increase an agency’s reach, this paper argues that it can be further extended by mapping relationships between services and by facilitating two-way communication and collaboration with local communities. We argue that emergent technologies, such as locative media and networking tools, can assist in harnessing this social capital. However, new applications must be designed in ways that both persuade and support community members to contribute information and support others in need. An analysis of the online presence of community service agencies and social benefit applications is presented against Fogg’s Behaviour Model. From this evaluation, design principles are proposed for developing new locative, collaborative online applications for social benefit.

A recommendation for designing mobile pedestrian navigation system in university campuses

University campuses have thousands of new students, staff and visitors every year. For those who are unfamiliar with the campus environment, an effective pedestrian navigation system is essential to orientate and guide them around the campus. Compared to traditional navigation systems, such as physical signposts and digital map kiosks, a mobile pedestrian navigation system provides advantages in terms of mobility, sensing capabilities, weather-awareness when the user is on the go. However, how best to design a mobile pedestrian navigation system for university campuses is still vague due to limited research in understanding how pedestrians interact with the system, and what information is required for traveling in a complex environment such as university campus. In this paper, we present a mobile pedestrian navigation system called QUT Nav. A field study with eight participants was run in a university campus context, aiming to identify key information required in a mobile pedestrian navigation system for user traveling in university campuses. It also investigated user's interactions and behaviours while they were navigating in the campus environment. Based on the results from the field study, a recommendation for designing mobile pedestrian navigation systems for university campuses is stated.

Supporting collaboration in large-scale multi-user workspaces

CubIT is a multi-user, large-scale presentation and collaboration framework installed at the Queensland University of Technology’s (QUT) Cube facility, an interactive facility made up 48 multi-touch screens and very large projected display screens. The CubIT system allows users to upload, interact with and share their own content on the Cube’s display surfaces. This paper outlines the collaborative features of CubIT which are implemented via three user interfaces, a large-screen multi-touch interface, a mobile phone and tablet application and a web-based content management system. Each of these applications plays a different role and supports different interaction mechanisms supporting a wide range of collaborative features including multi-user shared workspaces, drag and drop upload and sharing between users, session management and dynamic state control between different parts of the system.

High frequency high power converters for industrial applications

The main contribution of this project was to investigate power electronics technology in designing and developing high frequency high power converters for industrial applications. Therefore, the research was conducted at two levels; first at system level which mainly encapsulated the circuit topology and control scheme and second at application level which involves with real-world applications. Pursuing these objectives, varied topologies have been developed and proposed within this research. The main aim was to resolving solid-state switches limited power rating and operating speed while increasing the system flexibility considering the application characteristics. The developed new power converter configurations were applied to pulsed power and high power ultrasound applications for experimental validation.

Robots for environmental monitoring : significant advancements and applications

Robotic systems are increasingly being utilised as fundamental data-gathering tools by scientists, allowing new perspectives and a greater understanding of the planet and its environmental processes. Today's robots are already exploring our deep oceans, tracking harmful algal blooms and pollution spread, monitoring climate variables, and even studying remote volcanoes. This article collates and discusses the significant advancements and applications of marine, terrestrial, and airborne robotic systems developed for environmental monitoring during the last two decades. Emerging research trends for achieving large-scale environmental monitoring are also reviewed, including cooperative robotic teams, robot and wireless sensor network (WSN) interaction, adaptive sampling and model-aided path planning. These trends offer efficient and precise measurement of environmental processes at unprecedented scales that will push the frontiers of robotic and natural sciences.

Practical applications for clay-derived zeolite N : an ammonium-selective ion exchanger for industry use

Over the past ten years, scaled-up utilisation of a previously under-exploited zeolite, Zeolite N1, has been demonstrated for selective ion exchange of ammonium and other ions in aqueous environments. As with many zeolite syntheses, the required source material should contain predictable levels of aluminium and silicon and, for full-scale industrial applications, kaolin and/or montmorillonite serve such a purpose. Field, pilot and commercial scale trials of kaolin-derived Zeolite N have focused on applications in agriculture and water treatment as these sectors are primary producers or users of ammonium. The format for the material – as fine powders, granules or extrudates – depends on the specific application albeit each has been evaluated.