Principles of taxation law 2012

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2012 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2012 edition include: * seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; * clearly structured chapters within those parts grouped under helpful headings; * flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; * an appendix containing all of the up to date and relevant rates; and * the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2012 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.

Principles of Taxation Law 2013

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2013 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2013 edition include: • seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; • clearly structured chapters within those parts grouped under helpful headings; • flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; • an appendix containing all of the up to date and relevant rates; and • the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2013 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.

Art of sleeping - "Like a Thief"

Research background Art of Sleeping’s “Like a Thief” is an EP of popular music produced at Airlock studios and released in 2012 by the record label Dew Process. “Like a Thief” contributes to studies in the field of music production, as well as furthering research into the role of of national radio play in the development of emerging musicians and artists. Using Australian bands such as Boy and Bear as a reference point, the EP showcases the vocal range of Caleb Hodges and investigates possibilities in extending the modes of musicality possible within the recording studio through use of multiple layering of processed keyboards and electric guitar. Scholars such as Ben Eltham and journalists such as Everett True have written about the importance of the support of Australia’s national youth broadcaster Triple J in the early stages of a band’s development. The approach of the production of the EP was conceived with this agenda in mind, and asked, what can we learn about the relationships between popular music production, distribution and consumption, and the role that national public radio has come to play in the Australian context? Research contribution This project has identified that certain avenues of the music industry continue to aligned with Triple J airplay, that these avenues play an important role in the level of success that artists are likely to achieve, and that targeted understanding of music production techniques and aesthetics may contribute to success in this regard. Research significance The EP’s two singles were both in the top 100 most frequently played tracks on Triple J in 2012, and the band were able to leverage this exposure in securing a record deal with Dew Process, along with being selected as part of the competitive peer review process for festival performances such as Splendour in the Grass. The work received positive peer reviews, with indieshuffle writing: “Brisbane's Art of Sleeping are a truly talented band. … the five-piece gained plenty of local attention earlier this year with their stunning single "Empty Hands.” This was the first single off their new EP, Like a Thief, which was produced by the renowned Yanto Browning (The Medics, The Jungle Giants) … The EP includes five tracks of incredible power and sentiment … Title track "Like a Thief” is … [a] standout, again a vast and expansive song which showcases the band's completeness”

The value of storytelling

Considering the embodied carbon in existing buildings where expenditure has already occurred, the retrofitting of existing buildings presents a significant opportunity to reduce the carbon footprint of our built environment. In Australia there is also a renewed awareness of the importance of our cultural heritage and the adaptive reuse of our historic buildings is increasingly discussed as a preservation strategy. The ‘design’ phase in building projects is credited with providing “an unparalleled window of opportunity to address environmental objectives” and fostering sustainable development, with up to 80% of overall environmental impacts determined by the decisions made at this stage. Both design and built environment professionals appreciate that a holistic and ‘whole systems’ approach is key in enabling transformation. The design process often comprises of many divergent and convergent activities, many of which seek to understand the people and context. The design process for heritage building adaptive reuse projects revolves around producing or referring to a conservation management plan that articulates what is and isn't heritage fabric. In an Australian context, and according to literature and the emerging results of a series of semi-structured interviews undertaken with designers of such projects, the key themes integral to success are: business case, vision, communication & collaboration, values, and storytelling.

Repeatability of static load bearing exercises during rehabilitation of individuals with transfemoral amputation fitted with osseointegrated implant

Bone-anchored prostheses, relying on implants to attach the prosthesis directly to the residual skeleton, are the ultimate resort for patients with transfemoral amputations (TFA) experiencing severe socket discomfort. The first patient receiving a bone-anchored prosthesis underwent the surgery in 1990 in the Sahlgrenska University Hospital (Sweden). To date, there are two commercially available implants: OPRA (Integrum, Sweden) and ILP (Orthodynamics, Germany). The key to success to this technique is a firm bone-implant bonding, depending on increasing mechanical stress applied daily during load bearing exercises (LBE). The loading data could be analysed through different biomechanical variables. The intra-tester reliability of these exercises will be presented here. Moreover the effect of increase of loading, axes of application of the load and body weight as well as the difference between force and moment variables will be discussed.

Learnings, case studies and guidelines for establishing shared and collaborative service delivery in the non-government sector: Evaluation of the Multi-Tenant Service Centre (MTSC) Pilots Project

This report presents learnings, case studies, guidelines and resources for non-government organisations that are planning to implement shared or collaborative arrangements with other agencies. It summarises results from an evaluation of the implementation phase of the Multi-Tenant Service Centre (MTSC) Pilots Project, which was completed in June 2008. This evaluation shows that developing and implementing shared and collaborative arrangements is a complex process that presents many risks, challenges and barriers to success, but can have many potential benefits for non government organisations. As this report makes clear, there is no ‘one size fits all’ approach to this process. The MTSC Pilots Project was conducted by the Department of Communities (DoC), Queensland Government, as part of its Strengthening Non-Government Organisations strategy. The objective of the MTSC Pilots initiative was to co-locate separate service providers in an appropriately located centre, operating with effective and transparent management, which enabled service providers to improve client services. Three MTSC consortiums in Mackay, Caboolture and Toowoomba were selected as the pilots over a four year period from 2006 – 2010.

Getting away with murder: An examination of detected homicides staged as suicides

Staged crime scenes involve an offender deliberately altering evidence to simulate events to mislead investigators. Despite likely occurring more often than reported in the literature due to success in offender deception, the exact frequency of staged crime scenes is unknown. In an attempt to bridge this gap, a legal database was searched for detected staged scenes. A total of 115 cases were examined, and this study reports on 16 staged suicides that were examined through descriptive analysis. Findings indicate the frequent involvement of firearms, hanging, or asphyxia; and that offenders are usually known to victims, although not necessarily intimately.

Teaching engineering tribology: Elements of assessment design for different learning styles

This study involves teaching engineering students concepts in lubrication engineering that are heavily dependent on mathematics. Excellent learning outcomes have been observed when assessment tasks are devised for a diversity of learning styles. Providing different pathways to knowledge reduces the probability that a single barrier halts progress towards the ultimate learning objective. The interdisciplinary nature of tribology can be used advantageously to tie together multiple elements of engineering to solve real physical problems—an approach that seems to benefit a majority of engineering students. To put this into practice, various assessment items were devised on the study of hydrodynamics, culminating in a project to provide a summative evaluation of the students’ learning achievement. A survey was also conducted to assess other aspects of students’ learning experiences under the headings: ‘perception of learning’ and ‘overall satisfaction’. High degrees of achievement and satisfaction were observed. An attempt has been made to identify the elements contributing to success so that they may be applied to other challenging concepts in engineering education.

HR Information Systems: Exploiting the Full Potential

[Excerpt] Human resource management has always faced a fundamental paradox: Top managers in any company will readily agree that the people are the keys to success, but few believe they know whether their people are well managed or if they are prepared to fortify and enhance the transformations facing the organization. The information tools applied to the employees of an organization pale by comparison with the tools used to analyze markets, financial resources and production design.

Demonstration reaches: Looking back whilst moving forward with river rehabilitation under the Native Fish Strategy

‘Demonstration reaches’ are sections of river where multiple threats to native fish are addressed through river rehabilitation and strong community participation. They are an important way of promoting the key driving actions of the Murray-Darling Basin Authority's Native Fish Strategy (NFS) by using on-ground community-driven rehabilitation. Measuring rehabilitation success against well-defined targets and using this information to adaptively mange activities is fundamental to the demonstration reach philosophy. Seven years on from the establishment of the first demonstration reach, there are now seven throughout the Murray-Darling Basin (MDB), all in differing states of maturation and but all applying a standardised framework for monitoring native fish outcomes. In this study, we reflect on the role that demonstration reaches have played within the NFS, synthesise some key findings from 32 monitoring and evaluation outputs, and highlight some of the successes and barriers to success. We make recommendations as to how to strengthen the demonstration reach model to ensure it remains a relevant approach for fish habitat rehabilitation beyond the NFS and MDB.

Comparison of compost and a sandy loam as turf underlay materials on salt-affected parkland

Turfgrasses range from extremely salt sensitive to highly salt tolerant. However, the selection of a salt tolerant turf is not a 'silver bullet' solution to successful turf growth on salt-affected parklands. Interactions between factors such as cultivar, construction practices, establishment, and maintenance can be complex and should not be considered in isolation of one another. Taking this holistic approach, a study investigating cultivar evaluation for salt-affected sites also included a comparison of topsoil materials as turf underlay, as well as pre-treatment of the sod. The turf species and cultivars used in the study were: Cynodon dactylon, cultivar 'Oz Tuff (I) '; Paspalum vaginatum, cultivars 'Sea Isle 1 (I) ' and 'Velvetene (I) '; Zoysia matrella cultivar 'A-1 (I) '; and Zoysia japonica, cultivar 'Empire (I) '. The two underlay materials were compost (100%) or a sandy clay topsoil each applied above a coastal sand profile to a depth of 10 cm. Rooting depth or root dry weight did not significantly differ among turf cultivars. Compost profile treatment had significantly greater root mass than the topsoil among all turf cultivars. This higher root production was reflected by improved quality of all turf at the final evaluation. Turfgrass grown on compost had a higher normalised difference vegetation index (NDVI), regardless of whether full sod or bare-rooted turfgrass was used. The use of a quality underlay was paramount to the successful growth of the turf cultivars investigated. While each cultivar had superior performance in sub-optimal conditions, the key to success was the selection of the right species and cultivar for each situation combined with proper establishment and maintenance of each turf grass.

Increasing the productivity of avocado orchards using high-density plantings: A review

There is strong interest in the use of high-density plantings to increase the productivity of avocado (Persea americana) orchards. Close plantings have the potential for higher yields and returns than standard or traditional plantings, especially in the early years of production. The success of this technology is dependent on the use of methods to control shoot growth and maximise light interception as the trees begin to bear fruit. We reviewed the performance of high-density orchards in different environments, and the success of efforts to control the growth of the trees through the use of dwarfing material, canopy management and growth regulators. Close plantings generally produce higher yields in the first few years of bearing compared with the yields of standard plantings. However, in most growing areas, the trees in the close plantings soon begin to crowd each other and yields decline. This usually occurs despite efforts to control shoot growth by pruning the trees or by applying growth regulators. Efforts to breed dwarfing rootstocks that can control the growth of mature trees have been largely unsuccessful. In the absence of dwarfing material, effective canopy management appears to be the largest barrier to success of high-density orchards. Further research on the use of different pruning strategies and growth regulators to control the growth of the trees and maximise light interception is required. There are potential problems with some of the growth regulators persisting in the harvested fruit and soil under certain circumstances.

Advancing biodiversity research in developing countries: the need for changing paradigms

The world is in the midst of a biodiversity crisis, threatening essential goods and services on which humanity depends. While there is an urgent need globally for biodiversity research, growing obstacles are severely limiting biodiversity research throughout the developing world, particularly in Southeast Asia. Facilities, funding, and expertise are often limited throughout this region, reducing the capacity for local biodiversity research. Although western scientists generally have more expertise and capacity, international research has sometimes been exploitative ``parachute science,'' creating a culture of suspicion and mistrust. These issues, combined with misplaced fears of biopiracy, have resulted in severe roadblocks to biodiversity research in the very countries that need it the most. Here, we present an overview of challenges to biodiversity research and case studies that provide productive models for advancing biodiversity research in developing countries. Key to success is integration of research and education, a model that fosters sustained collaboration by focusing on the process of conducting biodiversity research as well as research results. This model simultaneously expands biodiversity research capacity while building trust across national borders. It is critical that developing countries enact policies that protect their biodiversity capital without shutting down international and local biodiversity research that is essential to achieve the long-term sustainability of biodiversity, promoting food security and economic development.

Rheological Behavior of Al-7Si-0.3Mg Alloy at Mushy State

In recent years, semisolid manufacturing has emerged as an attractive option for near net shape forming of components with aluminum alloys. In this class of processes, the key to success lies mainly in the understanding of rheological behavior of the semi-solid slurry in the temperature range between liquidus and solidus. The present study focuses on the non-Newtonian flow behavior of the pseudo plastic slurry of Al-7Si-0.3Mg alloy for a wide shear range using a high-temperature Searle-type rheometer. The rheological behavior of the slurry is studied with respect to relevant process variables and microstructural features such as shear rate, shear duration, temperature history, primary particle size, shape, and their distribution. The experiments performed are isothermal tests, continuous cooling tests, shear jump tests, and shear time tests. The continuous cooling experiments are aimed toward studying the viscosity and shear stress evolution within the slurry matrix with increasing solid fraction at a constant shear rate. Three different cooling rates are considered and their effect on flow behavior of the slurry was studied under iso-shear condition. Descending shear jump experiments are performed to understand the viscous instability of the slurry.

Caso práctico: La Planificación Estratégica del Museo Guggenheim Bilbao desde una perspectiva de Marketing

[ES] La dimensión del mercado turístico y dentro de éste el mercado turístico cultural no deja de crecer y desarrollarse. En algunas regiones su importancia ha sido vital al servir como motor al propio desarrollo económico de la zona. Éste ha sido el caso del fenómeno conocido como Museo Guggenheim que ha contribuido de una forma clara e importante al desarrollo económico de la zona del Gran Bilbao y ha servido de ejemplo para intentar el mismo modelo con mayor o menor éxito en diferentes zonas de España.