Formula apportionment and transfer pricing under oligopolistic competition

This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face oligopolistic competition, it is beneficial for the multinational to manipulate transfer prices for tax–saving as well as strategic reasons under both FA and SA. The analysis shows that a switch from SA rules to FA rules may actually strengthen profit shifting activities by multinationals.

Power Minimization for CDMA under Colored Noise

Rate-constrained power minimization (PMIN) over a code division multiple-access (CDMA) channel with correlated noise is studied. PMIN is. shown to be an instance of a separable convex optimization problem subject to linear ascending constraints. PMIN is further reduced to a dual problem of sum-rate maximization (RMAX). The results highlight the underlying unity between PMIN, RMAX, and a problem closely related to PMIN but with linear receiver constraints. Subsequently, conceptually simple sequence design algorithms are proposed to explicitly identify an assignment of sequences and powers that solve PMIN. The algorithms yield an upper bound of 2N - 1 on the number of distinct sequences where N is the processing gain. The sequences generated using the proposed algorithms are in general real-valued. If a rate-splitting and multi-dimensional CDMA approach is allowed, the upper bound reduces to N distinct sequences, in which case the sequences can form an orthogonal set and be binary +/- 1-valued.

Greedy Scheduling in Multihop Wireless Networks

We study the performance of greedy scheduling in multihop wireless networks where the objective is aggregate utility maximization. Following standard approaches, we consider the dual of the original optimization problem. Optimal scheduling requires selecting independent sets of maximum aggregate price, but this problem is known to be NP-hard. We propose and evaluate a simple greedy heuristic. Analytical bounds on performance are provided and simulations indicate that the greedy heuristic performs well in practice.

The Australian Nonprofit Sector Legal Almanac 2015

Collected summaries of court cases involving nonprofit organisations, from Australia and overseas, during 2015, along with updates of legislative changes in all Australian jurisdictions. Significant Australian cases included several disputes with State Revenue Authorities about exemption from payroll taxes.

A survey and analysis of the GNSS spoofing threat and countermeasures

Detection and prevention of global network satellite system (GNSS) “spoofing” attacks, or the broadcast of false global navigation satellite system services, has recently attracted much research interest. This survey aims to fill three gaps in the literature: first, to assess in detail the exact nature of threat scenarios posed by spoofing against the most commonly cited targets; second, to investigate the many practical impediments, often underplayed, to carrying out GNSS spoofing attacks in the field; and third, to survey and assess the effectiveness of a wide range of proposed defences against GNSS spoofing. Our conclusion lists promising areas of future research.

Fuzzy waste load allocation model: a multiobjective approach

Fuzzy Waste Load Allocation Model (FWLAM), developed in an earlier study, derives the optimal fractional levels, for the base flow conditions, considering the goals of the Pollution Control Agency (PCA) and dischargers. The Modified Fuzzy Waste Load Allocation Model (MFWLAM) developed subsequently is a stochastic model and considers the moments (mean, variance and skewness) of water quality indicators, incorporating uncertainty due to randomness of input variables along with uncertainty due to imprecision. The risk of low water quality is reduced significantly by using this modified model, but inclusion of new constraints leads to a low value of acceptability level, A, interpreted as the maximized minimum satisfaction in the system. To improve this value, a new model, which is a combination Of FWLAM and MFWLAM, is presented, allowing for some violations in the constraints of MFWLAM. This combined model is a multiobjective optimization model having the objectives, maximization of acceptability level and minimization of violation of constraints. Fuzzy multiobjective programming, goal programming and fuzzy goal programming are used to find the solutions. For the optimization model, Probabilistic Global Search Lausanne (PGSL) is used as a nonlinear optimization tool. The methodology is applied to a case study of the Tunga-Bhadra river system in south India. The model results in a compromised solution of a higher value of acceptability level as compared to MFWLAM, with a satisfactory value of risk. Thus the goal of risk minimization is achieved with a comparatively better value of acceptability level.

Care for care: Studio REV's strategies of engagement

The artists at Studio REV-, along with their allies in the broader non-profit sector, address domestic workers’ rights in the United States. As a social practice art project, NannyVan works to improve how information about domestic rights is disseminated to these workers, whether nannies, elder caregivers or others. As part of a larger project named CareForce, the NannyVan project shows an ethics of care by using design traces as tactics and transversal methods as strategies.

A Slotted Aloha joint MAC-cum-Routing protocol for data gathering sensor network applications

In this paper we have proposed and implemented a joint Medium Access Control (MAC) -cum- Routing scheme for environment data gathering sensor networks. The design principle uses node 'battery lifetime' maximization to be traded against a network that is capable of tolerating: A known percentage of combined packet losses due to packet collisions, network synchronization mismatch and channel impairments Significant end-to-end delay of an order of few seconds We have achieved this with a loosely synchronized network of sensor nodes that implement Slotted-Aloha MAC state machine together with route information. The scheme has given encouraging results in terms of energy savings compared to other popular implementations. The overall packet loss is about 12%. The battery life time increase compared to B-MAC varies from a minimum of 30% to about 90% depending on the duty cycle.

Flow during individual and co-operative gameplay

This study aims to further research in the field of video games by examining flow during individual and co-operative gameplay. Using a puzzle game called Droppit, we examined differences in flow based on two modes of play: single player vs. co-operative gameplay. Co-operative gameplay was found to induce greater flow in participants than single player gameplay. Additionally, co-operative gameplay participants had increased feelings of Challenge-Skill Balance, Unambiguous Feedback, Transformation of Time and Autotelic Experience. Our findings suggest that co-operative gameplay, involving puzzle-based problems, may result in increased flow during video game play.

NFPOs and their anti-corruption disclosure practices: Evidence from Australia

By focusing on major Australian overseas aid not-for-profit organisations (NFPOs), this study has found that NFPOs’ public disclosures lack appropriate commentary relating to anti-corruption measures. We found that this could be due to a break down in regulatory oversight caused by a lack of mandatory reporting standards. This finding reinforces the experience of NFPOs in terms of addressing anti-corruption issues. The key lesson is that there is a need for significant improvement in the anti-corruption regulations, hence associated disclosure practices within the NFPOs sector.

Joint decoding of multiple speech patterns for robust speech recognition

We are addressing a new problem of improving automatic speech recognition performance, given multiple utterances of patterns from the same class. We have formulated the problem of jointly decoding K multiple patterns given a single Hidden Markov Model. It is shown that such a solution is possible by aligning the K patterns using the proposed Multi Pattern Dynamic Time Warping algorithm followed by the Constrained Multi Pattern Viterbi Algorithm The new formulation is tested in the context of speaker independent isolated word recognition for both clean and noisy patterns. When 10 percent of speech is affected by a burst noise at -5 dB Signal to Noise Ratio (local), it is shown that joint decoding using only two noisy patterns reduces the noisy speech recognition error rate to about 51 percent, when compared to the single pattern decoding using the Viterbi Algorithm. In contrast a simple maximization of individual pattern likelihoods, provides only about 7 percent reduction in error rate.

Social Living Labs for Digital Participation: Designing with Regional and Rural Communities [workshop proceedings]

“Fostering digital participation through Living Labs in regional and rural Australian communities,” is a three year research project funded by the Australian Research Council. The project aims to identify the specific digital needs and practices of regional and rural residents in the context of the implementation of high speed internet. It seeks to identify new ways for enabling residents to develop their digital confidence and skills both at home and in the community. This two-day symposium will bring together researchers and practitioners from diverse backgrounds to discuss design practices in social living labs that aim to foster digital inclusion and participation. Day one will consist of practitioner and research reports, while day two will provide an opportunity for participants to imagine and design future digital participation strategies. Academic participants will also have an opportunity to contribute to a refereed edited volume by Chandos Publishing (an imprint of Elsevier).

Bi-cultural content publication on a digital noticeboard: A design and cultural differences case study

We present our observations of Aboriginal Australian practices around a custom digital noticeboard and compare our insights to related research on cultural differences, literacy and ICT4D. The digital noticeboard was created, upon a request by the community Elders, to foster communication across the community. The initial design, informed by discussions and consultations, aimed at supporting the local Aboriginal language and English, both in written and spoken form, at supporting the oral tradition, and at accommodating for different perceptions and representations of time. This paper presents observations about the first encounters with the digital noticeboard by those members of the community that took part in its conceptualization. Such observations reinforce existing knowledge on such cultural phenomena as collectivism and time perception, issues related to literacy, moderation and censorship. We contribute to framing such knowledge within a concrete case study and draw implication for design of tools for bi-cultural content publication.

Combining unsupervised and invigilated assessment of introductory programming

We compared student performance on large-scale take-home assignments and small-scale invigilated tests that require competency with exactly the same programming concepts. The purpose of the tests, which were carried out soon after the take home assignments were submitted, was to validate the students' assignments as individual work. We found widespread discrepancies between the marks achieved by students between the two types of tasks. Many students were able to achieve a much higher grade on the take-home assignments than the invigilated tests. We conclude that these paired assessments are an effective way to quickly identify students who are still struggling with programming concepts that we might otherwise assume they understand, given their ability to complete similar, yet more complicated, tasks in their own time. We classify these students as not yet being at the neo-Piagetian stage of concrete operational reasoning.

The AOL Huffington Post merger

This article examines the merger between AOL and the Huffington Post. The broader issues around the merger will be investigated, especially the implication for rights, in particular free expression, and their conditions for exercise and actual exercise online. One major issue is that of the status of user-generated content and how the existing legal regime reflects the ethical concerns of users over how their content, data and information is used and commodified by the for-profit Internet intermediaries and platforms, especially when they start to merge and form concentrations. The extent to which the current legal regimes, especially human rights, deal with these problems in an adequate fashion will be assessed, along with the presentation of some suggestions of alternative approaches which may be more effective in practice.