Emerging from the shadows: Tax as a research discipline (Editorial)

More than ever, research is playing an important part in supporting proposed tax reforms and finding solutions to Australia’s tax system. Also, for tax academics the importance of quality research is critical in an increasingly competitive tertiary environment. However, life for an academic can be an isolating experience at time, especially if one’s expertise is in an area that many of their immediate colleagues do not share an interest in. Collegiately and the ability to be able to discuss research is seen as critical in fostering the next generation of academics. It is with this in mind that on the 5th of July 2010 the Inaugural Queensland Tax Teachers’ Symposium was hosted by Griffith University at its Southbank campus. The aim was to bring together for one day tax academics in Queensland, and further afield, to present their current research projects and encourage independent tax research. If was for this reason that the symposium was later re-named the Queensland Tax Researchers’ Symposium (QTRS) to reflect its emphasis. The Symposium has been held annually mid-year on four occasions with in excess of 120 attendees over this period. The fifth QTRS is planned for June 2014 to be hosted by James Cook University.

Normative requirements for regulatory compliance: An abstract formal framework

By definition, regulatory rules (in legal context called norms) intend to achieve specific behaviour from business processes, and might be relevant to the whole or part of a business process. They can impose conditions on different aspects of process models, e.g., control-flow, data and resources etc. Based on the rules sets, norms can be classified into various classes and sub-classes according to their effects. This paper presents an abstract framework consisting of a list of norms and a generic compliance checking approach on the idea of (possible) execution of processes. The proposed framework is independent of any existing formalism, and provides a conceptually rich and exhaustive ontology and semantics of norms needed for business process compliance checking. The possible uses of the proposed framework include to compare different compliance management frameworks (CMFs).

An ePortfolio Approach: Supporting Critical Reflection for Pedagogic Innovation

This chapter investigates the capacity of a well-supported holistic ePortfolio program, the QUT Student ePortfolio Program (QSeP), to support critical reflection for pedagogic innovation in higher education, by exploring practice examples. The chapter looks across faculty and discipline areas to illustrate a range of ePortfolio learning case studies, which have led pedagogical innovation across a whole institution, to enhance student learning and support academic teaching. The ePortfolio strategies discussed support innovation in learning and teaching where academics use the ePortfolio approach in different ways to develop connectedness (productive pedagogies) within learning. Students are supported to develop awareness of the connections between formal and informal learning opportunities and between their learning and personal and professional goals. Students are guided to understand what they have learned and how they have learned in terms of generic employability skills or graduate attributes and also in relation to professional standards and competencies and personal goals. In essence, the ePortfolio-supported pedagogy creates capstone events enabling students to develop a professional identity and understanding of ongoing professional development. The examples are drawn from distinct discipline areas and illustrate the capacity of ePortfolio to underpin pedagogic innovation across discipline areas: • Bachelor of Information Technology—the ePortfolio approach supports students to explore the IT industry as a means of clarifying personal expectations and goals, thereby enhancing student potential in the course c• Bachelor of Nursing and Master of Nursing Science—students develop a professional ePortfolio to show development of the nursing competencies • Master of Information Technology—Library and Information students compile a Professional Portfolio for assessment in the Professional Practice subject • Bachelor of Laws—Virtual Law Placement (VLP) is a unit of study that challenges students to critically reflect on their performance and development duringthe work placement Each case study illustrates the academic teaching goal and student ePortfolio task in context. Issues, challenges and support strategies are identified. Comments from the students and their lecturers give an indication of the effectiveness of the ePortfolio approach to meet learning and teaching goals.

Legal mechanisms for maximising community engagement with formal evacuation messaging: How well are these understood?

Study/Objective This program of research examines the effectiveness of legal mechanisms as motivators to maximise engagement and compliance with evacuation messages. This study is based on the understanding that the presence of legislative requirements, as well as sanctions and incentives encapsulated in law, can have a positive impact in achieving compliance. Our objective is to examine whether the current Australian legal frameworks, which incorporate evacuation during disasters, are an effective structure that is properly understood by those who enforce and those who are required to comply. Background In Australia, most jurisdictions have enacted legislation that encapsulates the power to evacuate and the ability to enforce compliance, either by the use of force or imposition of penalty. However, citizens still choose to not evacuate. Methods This program of research incorporates theoretical and doctrinal methodologies for reviewing literature and legislation in the Australia context. The aim of the research is to determine whether further clarity is required to create an understanding of the powers to evacuate, as well as greater public awareness of these powers. Results & Conclusion Legislators suggest that powers of evacuation can be ineffective if they are impractical to enforce. In Australia, there may also be confusion about from which legislative instrument the power to evacuate derives, and therefore whether there is a corresponding ability to enforce compliance through the use of force or imposition of a penalty. Equally, communities may lack awareness and understanding of the powers of agencies to enforce compliance. We seek to investigate whether this is the case, and whether even if greater awareness existed, it would act as an incentive to comply.

Formal modelling and analysis of DNP3 secure authentication

Supervisory Control and Data Acquisition (SCADA) systems are one of the key foundations of smart grids. The Distributed Network Protocol version 3 (DNP3) is a standard SCADA protocol designed to facilitate communications in substations and smart grid nodes. The protocol is embedded with a security mechanism called Secure Authentication (DNP3-SA). This mechanism ensures that end-to-end communication security is provided in substations. This paper presents a formal model for the behavioural analysis of DNP3-SA using Coloured Petri Nets (CPN). Our DNP3-SA CPN model is capable of testing and verifying various attack scenarios: modification, replay and spoofing, combined complex attack and mitigation strategies. Using the model has revealed a previously unidentified flaw in the DNP3-SA protocol that can be exploited by an attacker that has access to the network interconnecting DNP3 devices. An attacker can launch a successful attack on an outstation without possessing the pre-shared keys by replaying a previously authenticated command with arbitrary parameters. We propose an update to the DNP3-SA protocol that removes the flaw and prevents such attacks. The update is validated and verified using our CPN model proving the effectiveness of the model and importance of the formal protocol analysis.

El Aprendizaje Informado

Welcome to Informed Learning. If you have opened this book, it is probably because you are interested in how people learn. It may also be because you are interested in how learners interact with their information environment and would like to help them do so in ways that help them learn better. What should we teach and how, so that our students will use information successfully, creatively and responsibly in their journey as lifelong learners? Informed learning provides a unique perspective on helping students become successful learners in our rapidly evolving information environments. It presents a new framework for informed learning, that will enable teachers, librarians, researchers and teacher-researchers to work together as they continue to respond to the need to help students use information to learn. Do you want to help your students engage with the information practices of their discipline or chosen profession? Are you looking for ideas to invigorate and refresh your curriculum? Are you looking for ways to help your students write better essays or search the internet more successfully? Are you looking for strategies to enhance your research supervision? Are you trying to discover how information literacy and information literacy education can contribute to academic curriculum? Informed Learning can help you. Informed learning is using information, creatively and reflectively, in order to learn. It is learning that draws on the different ways in which we use information in academic, professional and community life; and it is learning that draws on emerging understanding of our varied experiences of using information to learn. Indeed, we cannot learn without using information. It is problemetising the interdependence between information use and learning that is the foundation of this book. Most of the time we take for granted that aspect of learning which we call information use. What might happen to the learning experience if we attend to it? Informed Learning examines research into the experience of using information to learn in academic, workplace and community contexts, that can be used to inform learning and learning design at many levels. It draws on contemporary higher education teaching and learning theory to suggest ways forward for a learning agenda that values the need for engaging with the wider world of information. In doing so, it offers a new and unified framework for implementing curriculum that recognises the importance of successful, creative and reflective information use as a strategy for learning as well as a learning outcome; and proposes a research agenda that will continue to inform learning. Informed Learning reconceptualises information literacy as being about engaging in information practices in order to learn; engaging with the different ways of using information to learn. Based on the author’s work in developing the seven faces of information literacy, it proposes the need for teaching and learning to 1) bring about new ways of experiencing and using information, and 2) engage students with those information practices relevant to their discipline or profession. This book is written for a diverse audience of educators from many disciplines, curriculum designers, researchers, and administrators. While this book both establishes a new approach to learning design and an associated research agenda, it is also intended to be practical. I have sought to ground the ideas in practice through: • using Steve and Jane as academics from different disciplines on a journey; experiencing the implementation of informed learning; • using examples from the literature and personal experience; • using reflective questions towards the end of each chapter. In this book you will find many examples of how people experience information use as they go about learning in different contexts. The research reported here shows that as people go about learning they interact with information in different ways. They may be learning about a content area in a formal context, they may be engaged in informal learning as they go about their everyday work, or they may be learning through doing original research. The emphasis on experience and ways of seeing comes from the work of researchers into student learning such as Ference Marton, Paul Ramsden, Shirley Booth, Michael Prosser, Keith Trigwell and others who have shown that, if we are to help students learn, we must first be aware of how they experience those aspects of the world about which they are learning. Different ways of reading this book The first three chapters of this book establish the broad theoretical framework for informed learning; and the remaining chapters consider the out workings of this in a range of contexts. If you want to browse the general directions of this book, read the narratives at the start of each chapter. If you want to see how the book might influence your practice, read the narratives and the reflective questions at the end of each chapter. If you want to help your students become informed learners in their discipline or profession, focus on chapters one, two, three and five. If you are looking for help with students engaged in information practices such as internet searching or essay writing, focus on chapters one, three and four. If you are interested in informed learning in the community or workplace, focus on chapters one, two, three and six. If you want to help your research students become informed learners, focus on chapters one, two, three, seven and eight. If you are working with colleagues to promote information literacy education and are looking for ideas, read chapter nine. If you are interested in researching informed learning read chapter ten

Pioneering use of narrative method in a first-year law course to provide an authentic, inquiry-based entry into the discipline of law

Law is saturated with stories. People tell their stories to lawyers; lawyers tell their client's stories to courts; and legislators develop regulation to respond to their constituent's stories of injustice or inequality. My approach to first-year legal education respects this narrative tradition. Both my curriculum design and assessment scheme in the compulsory first-year subject Australian Legal System deploy narrative methodology as the central teaching and learning device. Throughout the course, students work on resolving the problems of four hypothetical clients. Like a murder mystery, pieces of the puzzle come together as students learn more about legal institutions and the texts they produce, the process of legal research, the analysis and interpretation of primary legal sources, the steps in legal problem-solving, the genre conventions of legal writing style, the practical skills and ethical dimensions of professional practice, and critical inquiry into the normative underpinnings and impacts of the law. The assessment scheme mirrors this design. In their portfolio-based assignment, for example, students devise their own client profile, research the client's legal position and prepare a memorandum of advice.

Business process management as the 'killer app' for Petri nets

Since their inception in 1962, Petri nets have been used in a wide variety of application domains. Although Petri nets are graphical and easy to understand, they have formal semantics and allow for analysis techniques ranging from model checking and structural analysis to process mining and performance analysis. Over time Petri nets emerged as a solid foundation for Business Process Management (BPM) research. The BPM discipline develops methods, techniques, and tools to support the design, enactment, management, and analysis of operational business processes. Mainstream business process modeling notations and workflow management systems are using token-based semantics borrowed from Petri nets. Moreover, state-of-the-art BPM analysis techniques are using Petri nets as an internal representation. Users of BPM methods and tools are often not aware of this. This paper aims to unveil the seminal role of Petri nets in BPM.

Formal total synthesis of 2-pupukeanone via radical mediated cyclisation of an enyne

Diels-Alder reaction of the dienone 12, obtained by C-alkylation of sodium 2,6-dimethylphenoxide, with acrylonitrile and phenyl vinyl sulfones generate the enynes 14 and 17. Tributyltin radical addition to the terminal acetylene in 14 and 17 lead to the vinylstannanes 15 and 18 via 5-exo trig cyclisation of the resulting vinyl radical, which on oxidative cleavage furnishes the isotwistane-diones 16 and 19. Reductive desulfonylation of the diketosulfone 19 furnishes the dione 11, constituting a formal total synthesis of 2-pupukeanone 5 and 2-isocyanopupukeanone 3.

WISENOM. A formal organic chemical nomenclature system

A formal chemical nomenclature system WISENOM based on a context-free grammar and graph coding is described. The system is unique, unambiguous, easily pronounceable, encodable, and decodable for organic compounds. Being a formal system, every name is provable as a theorem or derivable as a terminal sentence by using the basic axioms and rewrite rules. The syntax in Backus-Naur form, examples of name derivations, and the corresponding derivation trees are provided. Encoding procedures to convert connectivity tables to WISENOM, parsing, and decoding are described.

Towards formal specification of a distributed computing system

Onboard spacecraft computing system is a case of a functionally distributed system that requires continuous interaction among the nodes to control the operations at different nodes. A simple and reliable protocol is desired for such an application. This paper discusses a formal approach to specify the computing system with respect to some important issues encountered in the design and development of a protocol for the onboard distributed system. The issues considered in this paper are concurrency, exclusiveness and sequencing relationships among the various processes at different nodes. A 6-tuple model is developed for the precise specification of the system. The model also enables us to check the consistency of specification and deadlock caused due to improper specification. An example is given to illustrate the use of the proposed methodology for a typical spacecraft configuration. Although the theory is motivated by a specific application the same may be applied to other distributed computing system such as those encountered in process control industries, power plant control and other similar environments.

A formal synthesis of 18-hydroxyestrone

A formal synthesis of Image -18-hydroxyestrone has been achieved by the preparation of Image -3-methanesulfonyloxy-13β,17β-dicarboxy-18--norestra-1,3,5(10)-triene anhydride, the dextrorotatory enantiomer of which is an intermediate in Barton's conversion of Image -estrone to Image -1β-hydroxyestrone (KC-6A).

A formal synthesis of 18-hydroxyestrone

A formal synthesis of -18-hydroxyestrone has been achieved by the preparation of -3-methanesulfonyloxy-13β,17β-dicarboxy-18--norestra-1,3,5(10)-triene anhydride, the dextrorotatory enantiomer of which is an intermediate in Barton's conversion of -estrone to -1β-hydroxyestrone (KC-6A).

Formal description, compression and transformation of digital pictures II. Picture algebra and geometry

In an earlier paper (Part I) we described the construction of Hermite code for multiple grey-level pictures using the concepts of vector spaces over Galois Fields. In this paper a new algebra is worked out for Hermite codes to devise algorithms for various transformations such as translation, reflection, rotation, expansion and replication of the original picture. Also other operations such as concatenation, complementation, superposition, Jordan-sum and selective segmentation are considered. It is shown that the Hermite code of a picture is very powerful and serves as a mathematical signature of the picture. The Hermite code will have extensive applications in picture processing, pattern recognition and artificial intelligence.