Principles of taxation law [2nd Ed.]

"With its clear and concise explanations of taxation law concepts, Principles of Taxation Law 2009 is the ideal text for students studying this complex subject. It covers all major topics underpinning the Australian tax system, including income, deductions, capital gains, tax accounting, international issues, fringe benefits, tax administration, goods and services tax and, in this new edition, offsets and superannuation. Importantly, the book commences with a special chapter on how to study tax law and succeed in taxation law exams."--Publisher description.

Principles of taxation law 2011 [4th ed.]

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law -- Back cover.

Outdoor sensornet design and deployment : experiences from a sugar farm

A wireless sensor network collected real-time water-quality measurements to investigate how current irrigation practices—in particular, underground water salination—affect the environment. New protocols provided high end-to-end packet delivery rates in the hostile deployment environment.

Design and Ethics: Reflections on Practice

This book is an multi disciplinary approach to design thinking across the fields of Architecture, Communication Design, Fashion, Graphic Design, Urban Design and Philosophy.

Framing perspectives on design and ethics

This chapter discusses design thinking and design as a process which spans all spheres of everyday life.

QEPR Editorial Vol 17 Issue 78

Welcome to another issue of the Queensland Environmental Practice Reporter. This issue begins with a paper by QUT masters student, Jenny Kortlaender, which considers the effectiveness of the United Nations Convention on Biological Diversity in addressing global biodiversity decline. This is followed by a paper by Fiona Leddy which critically analyses international shipping in Australian waters and the approach taken by Australia laws in addressing the risks posed by ship-based oil pollution. The third paper in this issue is by Adjunct Professor Hugh Lavery, Gina Lee and Carolyn S. Sandercoe. This paper considers the ecological principles to be followed in the sustainable design of large-scale marina developments. This paper highlights the differences between the practice of landscape ecology and the design of ecological landscapes...

Noise detectives : design implications for mobile learning

In this paper, we present an account of children's interactions with a mobile technology prototype within the school context. The noise detectives trial was conducted in a school setting with the aim of better understanding the role of mobile resources as mediators within science and environmental learning activities. Over 80 children, aged between 10 and 12, completed an outdoor data-gathering activity, using a mobile learning prototype that included paper and software components. They measured and recorded noise levels in various locations throughout the school. We analysed the activity to determine how the components of the prototype were integrated into the learning activity, and to identify differences in behaviour that resulted from using these components. We present design implications that resulted from observed differences in prototype use and appropriation.

A classification framework for design-build variants from an operational perspective

Design-build (DB) is a generic form of construction procurement, and, rather than simply representing a single system, it has evolved in practice into a variety of forms, each of which is similar to, and yet different from each other. Although the importance of selecting an appropriate DB variant has been widely accepted, difficulties occur in practice due to the multiplicity of terms and concepts used. What is needed is some kind of taxonomy or framework within which the individual variants can be placed and their relative attributes identified and understood. Through a comprehensive literature review and content analysis, this paper establishes a systematic classification framework for DB variants based on their operational attributes. In addition to providing much needed support for decision-making, this classification framework provides client/owners with perspectives to understand and examine different categories of DB variants from an operational perspective.

Design science research and the core of information systems

Design Science Research (DSR) has emerged as an important approach in Information Systems (IS) research, evidenced by the plethora of recent related articles in recognized IS outlets. Nonetheless, discussion continues on the value of DSR for IS and how to conduct strong DSR, with further discussion necessary to better position DSR as a mature and stable research paradigm appropriate for IS. This paper contributes to address this need, by providing a comprehensive conceptual and argumentative positioning of DSR relative to the core of IS. This paper seeks to argue the relevance of DSR as a paradigm that addresses the core of IS discipline well. Here we use the framework defined by Wand and Weber, to position what the core of IS is.

Integrating organisational design with IT design : the Queensland Health payroll case

Most existing requirements engineering approaches focus on the modelling and specification of the IT artefacts ignoring the environment where the application is deployed. Although some requirements engineering approaches consider the stakeholder’s goals, they still focus on the IT artefacts’ specification. However, IT artefacts are embedded in a dynamic organisational environment and their design and specification cannot be separated from the environment’s constant evolution. Therefore, during the initial stages of a requirements engineering process it is advantageous to consider the integration of IT design with organisational design. We proposed the ADMITO (Analysis, Design and Management of IT and Organisations) approach to represent the dynamic relations between social and material entities, where the latter are divided into technological and organisational entities. In this paper we show how by using ADMITO in a concrete case, the Queensland Health Payroll (QHP) case, it is possible to have an integrated representation of IT and organisational design supporting organisational change and IT requirements specification.

Social network media and political activism: a growing challenge for law enforcement

The use of the internet for political purposes is not new; however, the introduction of social media tools has opened new avenues for political activists. In an era where social media has been credited as playing a critical role in the success of revolutions (Earl & Kimport, 2011; Papic & Noonan, 2011; Wooley, Limperos & 10 Beth, 2010), governments, law enforcement and intelligence agencies need to develop a deeper understanding of the broader capabilities of this emerging social and political environment. This can be achieved by increasing their online presence and through the application of proactive social media strategies to identify and manage potential threats. Analysis of current literature shows a gap 15 in the research regarding the connection between the theoretical understanding and practical implications of social media when exploited by political activists,and the efficacy of existing strategies designed to manage this growing challenge. This paper explores these issues by looking specifically at the use of three popular social media tools: Facebook; Twitter; and YouTube. Through the examination of 20 recent political protests in Iran, the UK and Egypt from 2009�2011, these case studies and research in the use of the three social media tools by political groups, the authors discuss inherent weaknesses in online political movements and discuss strategies for law enforcement and intelligence agencies to monitor these activities.

Strategic Intelligence in Law Enforcement: A Review

In an age where the role of police has morphed from simplistic response and enforcement activities to one of managing human security risk, it is argued that intelligence can be used to reduce the impact of strategic surprise from evolving criminal threats and environmental change. This review specifically focusses on research that has implications for strategic intelligence in law enforcement. The review findings highlight the absence of detailed research of law enforcement strategic intelligence. Findings suggest that current law enforcement intelligence literature focuses narrowly on the management concept of intelligence-led policing in a tactical, operational setting. As a result there is little theory on how to improve strategic intelligence outcomes. This is despite the fact that intelligence –led policing is envisaged as a management tool to guide strategic decision making. the review identifies central issues surrounding strategic intelligence and highlights key questions that future research agendas must address to improve strategic intelligence outcomes

Environmental law and the economic impact on Australian firms

In response to international awareness of environmental issues and the inadequacies of common law actions, legislation has been enacted by Australian governments to facilitate environmental protection. The Environmental Protection Act 1994 (Qld) and accompanying Environmental Protection (Interim) Regulation 1995 (Qld) is one example of government response to mounting public pressure to legislate for the environment. Investigation into the operation of the legislation exposes the costs faced by Australian firms in its application. The legislation identifies a number of environmentally relevant activities and imposes licensing and reporting requirements on firms undertaking such activities. In view of these legislative requirements and the increasing public awareness of environmental issues over the last decade in Australia, it could be expected that firms undertaking environmentally sensitive activities will place greater importance on the management of environmental issues. If so, the greater prominence placed on environmental management may be reflected in disclosures made by the firm to its shareholders and other interested parties. This article investigates the type and extent of costs currently imposed by the body of environmental laws in Australia with the discussion primarily focusing upon costs imposed due to the operation of environmental legislation in Queensland. Further, the article reports empirical analysis of management response to environmental issues where firms are undertaking environmentally sensitive activities.

Design of fixed order robust power oscillation damper for TCSC

This paper illustrates robust fixed order power oscillation damper design for mitigating power systems oscillations. From implementation and tuning point of view, such low and fixed structure is common practice for most practical applications, including power systems. However, conventional techniques of optimal and robust control theory cannot handle the constraint of fixed-order as it is, in general, impossible to ensure a target closed-loop transfer function by a controller of any given order. This paper deals with the problem of synthesizing or designing a feedback controller of dynamic order for a linear time-invariant plant for a fixed plant, as well as for an uncertain family of plants containing parameter uncertainty, so that stability, robust stability and robust performance are attained. The desired closed-loop specifications considered here are given in terms of a target performance vector representing a desired closed-loop design. The performance of the designed controller is validated through non-linear simulations for a range of contingencies.