An examination of tax-deductible donations made by individual Australian taxpayers in 2010-11

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2010 to 30 June 2011. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2010-11. The 2010-11 report is the latest report that has been made publicly available. It represents information in tax returns for the 2010-11 year processed by the ATO as at 31 October 2012.

Very thin yttrium barium copper oxide films made by coevaporation

Superconducting YBa2Cu3O7 thin films with various thicknesses from 100 Å to 5000 Å were deposited on (100) SrTiO3 substrates with std. BaF2 coevaporation process. The films had crit. temps. of up to 93 K. The best crit. currents were 1 × 106 A/cm2 at 77 K and 3 × 107 A/cm2 at 4.2 K. The crit. current was generally higher for thinner films. Two different etching methods were used to pattern the films for jc measurements: Ar ion etching and EDTA wet etching. The wet etching was found to work well for thicker films (>1000 Å). For the thinner films, the ion etching process was preferred because of the reduced film surface degrdn. [on SciFinder(R)]

Made by motion, Series one

“Made by Motion” is a collaboration between digital artist Paul Van Opdenbosch and performer and choreographer Elise May; a series of studies on captured motion data used to generating experimental visual forms that reverberate in space and time. The project investigates the invisible forces generated by and influencing the movement of a dancer. Along with how the forces can be captured and applied to generating visual outcomes that surpass simple data visualisation, projecting the intent of the performer’s movements. The source or ‘seed’ comes from using an Xsens MVN - Inertial Motion Capture system to capture spontaneous dance movements, with the visual generation conducted through a customised dynamics simulation. In this first series the visual investigation focused on manipulating the movement date at the instance of capture, capture been the recording of three-dimensional movement as ‘seen’ by the hardware and ‘understood’ through the calibration of software. By repositioning the capture hardware on the body we can effectively change how the same sequence of movements is ‘seen’ by the motion capture system thus generating a different visual result from effetely identical movement. The outcomes from the experiments clearly demonstrates the effectiveness of using motion capture hardware as a creative tool to manipulate the perception of the capture subject, in this case been a sequence of dance movements. The creative work exhibited is a cross-section of the experiments conducted in practice with the first animated work (Movement A - Control) using the motion capture hardware in its default ‘normal’ configuration. Following this is the lower body moved to the upper body (Lb-Ub), right arm moved onto the left arm (Ra-La), right leg moved onto the left leg (Rl-Ll) and finally the left leg moved onto a object that is then held in the left hand (Ll-Pf (Lh)).

Worldly feelings made material : cosmopolitan aesthetics, affect and recent relational art

The openness and compassion implicit in the social transaction of recent philosophies of cosmopolitanism is reflected in the aims of the body of interpersonal, process-driven artworks commonly referred to as relational art. In attempting to bring art into life, specifically as a point of intervention in the lives of its spectators, the affective power required to realize the communal and participatory aims of many of these artworks is central. Relational art practices invite the individualising distinctiveness of the spectator yet ultimately seek the collective affect of the artwork’s formulated community. Like cosmopolitanism, this is a felt community where the obligatory affective investment is imagined as open and empathic built on mutual exchange and generosity. They suggest that it doesn’t matter so much what we feel about art but what and how we feel through art. The artworld’s public spheres have become increasingly affective worlds, where the artwork’s coerced and managed human relations are conceived as interstices for a more open exchange with art and each other. With reference to Sydney Biennale’s recent All My Relations exhibition, this paper will interrogate how worldly feelings are made material by the requisite emotional and aesthetic labour of feeling for and with others in relational art.

The next publication revolution : open access and the post-2014 Research Excellence Framework

The world is increasingly moving towards more open models of publishing and communication. The UK government has demonstrated a firm commitment to ensuring that academic research outputs are made available to all who might benefit from access to them, and its open access policy attempts to make academic publications freely available to readers, rather than being locked behind pay walls or only available to researchers with access to well-funded university libraries. Open access policies have an important role to play in fostering an open innovation ecosystem and ensuring that maximum value is derived from investments in university-based research. But are we ready to embrace this change?

Ultrasensitive strain sensors made from metal-coated carbon nanofiller/epoxy composites

A set of resistance-type strain sensors has been fabricated from metal-coated carbon nanofiller (CNF)/epoxy composites. Two nanofillers, i.e., multi-walled carbon nanotubes and vapor growth carbon fibers (VGCFs) with nickel, copper and silver coatings were used. The ultrahigh strain sensitivity was observed in these novel sensors as compared to the sensors made from the CNFs without metal-coating, and conventional strain gauges. In terms of gauge factor, the sensor made of VGCFs with silver coating is estimated to be 155, which is around 80 times higher than that in a metal-foil strain gauge. The possible mechanism responsible for the high sensitivity and its dependence with the networks of the CNFs with and without metal-coating and the geometries of the CNFs were thoroughly investigated.

Enhancing learning in large undergraduate classes using custom made audio-visual cases

This is an exploratory study into the effective use of embedding custom made audiovisual case studies (AVCS) in enhancing the student’s learning experience. This paper describes a project that used AVCS for a large divergent cohort of undergraduate students, enrolled in an International Business course. The study makes a number of key contributions to advancing learning and teaching within the discipline. AVCS provide first hand reporting of the case material, where the students have the ability to improve their understanding from both verbal and nonverbal cues. The paper demonstrates how AVCS can be embedded in a student-centred teaching approach to capture the students’ interest and to enhance a deep approach to learning by providing real-world authentic experience.

Management of periprosthetic joint infection after total hip arthroplasty using a Custom Made Articulating Spacer (CUMARS); the exeter experience

Periprosthetic joint infection (PJI) after THA is a major complication with an incidence of 1-3%. We report our experiences with a technique using a custom-made articulating spacer (CUMARS) at the first of two-stage treatment for PJI. This technique uses widely available all-polyethylene acetabular components and the Exeter Universal stem, fixed using antibiotic loaded acrylic cement. Seventy-six hips were treated for PJI using this technique. Performed as the first of a two-stage procedure, good functional results were commonly seen, leading to postponing second stage indefinitely with retention of the CUMARS prosthesis in 34 patients. The CUMARS technique presents an alternative to conventional spacers, using readily available components that are well tolerated, allowing weight bearing and mobility, and achieving comparable eradication rates.

An examination of tax deductible donations made by individual Australian taxpayers in 2011–12

This study uses information based on published ATO material and represents the extent of tax-deductible donations made and claimed by Australian individual taxpayers (i.e. not including corporate entities or trusts) to DGRs, at Item D9 Gifts or Donations, in their income tax returns for the 2011-12 income year. The total amount claimed as tax-deductible donations in 2011-12 was $2.24 billion (compared to $2.21 billion in 2010-11), representing 6.85% of all personal taxpayer deductions. Since 1978-79, the actual total tax-deductible donations claimed by Australian individual taxpayers has outpaced inflation-adjusted total tax-deductible donations, measured against the Consumer Price Index. The average tax-deductible donation claimed in 2011-12 increased to $494.25, but the absolute number and percentage of taxpayers claiming donations dropped (to 4.54 million or 35.62%). Analysis is given of individual taxpayers' donation claiming by Gender, State of Residence, Postcode, Income Band, Industry of employment, and Occupation.

Basic finance made accessible in Excel 2007 : "the big 5, plus 2"

The basic principles and equations are developed for elementary finance, based on the concept of compound interest. The five quantities of interest in such problems are present value, future value, amount of periodic payment, number of periods and the rate of interest per period. We consider three distinct means of computing each of these five quantities in Excel 2007: (i) use of algebraic equations, (ii) by recursive schedule and the Goal Seek facility, and (iii) use of Excel's intrinsic financial functions. The paper is intended to be used as the basis for a lesson plan and contains many examples and solved problems. Comment is made regarding the relative difficulty of each approach, and a prominent theme is the systematic use of more than one method to increase student understanding and build confidence in the answer obtained. Full instructions to build each type of model are given and a complete set of examples and solutions may be downloaded (Examples.xlsx and Solutions.xlsx).

Made-to-order nanocarbons through deterministic plasma nanotechnology

Through a combinatorial approach involving experimental measurement and plasma modelling, it is shown that a high degree of control over diamond-like nanocarbon film sp3/sp2 ratio (and hence film properties) may be exercised, starting at the level of electrons (through modification of the plasma electron energy distribution function). Hydrogenated amorphous carbon nanoparticle films with high percentages of diamond-like bonds are grown using a middle-frequency (2 MHz) inductively coupled Ar + CH4 plasma. The sp3 fractions measured by X-ray photoelectron spectroscopy (XPS) and Raman spectroscopy in the thin films are explained qualitatively using sp3/sp2 ratios 1) derived from calculated sp3 and sp2 hybridized precursor species densities in a global plasma discharge model and 2) measured experimentally. It is shown that at high discharge power and lower CH4 concentrations, the sp3/sp2 fraction is higher. Our results suggest that a combination of predictive modeling and experimental studies is instrumental to achieve deterministically grown made-to-order diamond-like nanocarbons suitable for a variety of applications spanning from nano-magnetic resonance imaging to spin-flip quantum information devices. This deterministic approach can be extended to graphene, carbon nanotips, nanodiamond and other nanocarbon materials for a variety of applications

Plasma-made silicon nanograss and related nanostructures

Plasma-made nanostructures show outstanding potential for applications in nanotechnology. This paper provides a concise overview on the progress of plasma-based synthesis and applications of silicon nanograss and related nanostructures. The materials described here include black silicon, Si nanotips produced using a self-masking technique as well as self-organized silicon nanocones and nanograss. The distinctive features of the Si nanograss, two-tier hierarchical and tilted nanograss structures are discussed. Specific applications based on the unique features of the silicon nanograss are also presented.

Is Australia ready for biosimilars?

The biosimilars market is potentially the single fastest growing pharmaceutical sector with an estimated worth of US$67bn in global sales by 2020. This market generally refers to larger molecule, biological, protein-based pharmaceuticals which have lost its patent. This has stimulated the emergence of non-conventional pharmaceutical investors such as Fujifilm and Samsung as well as host countries such as Brazil, Mexico, China, India, South Korea, Turkey and Russia, which view biosimilars as a key macroeconomic driver of growth. Internationally, the European Medicines Agency has led the regulation of the quality, safety and efficacy of biosimilars; however, many countries have developed their own biosimilar regulatory frameworks. Despite the similarity of these with European guidelines, differences do exist across jurisdictions and have implications for cross-jurisdictional registration and regulation. The consideration of biosimilar regulation, however, demands attention beyond quality, safety and efficacy. The potential implications of extended patent protection, international trade and globalisation require a congruent policy approach to their regulation. Notwithstanding the fact that Australia is a relatively small pharmaceutical market and that there are only 14 biosimilar products currently approved for use, Australia’s geographical proximity to pharm-emerging countries and its trade relation with the major pharmaceutical markets have positioned Australia in a unique position to influence international development and regulation of biosimilars. Australia’s National Medicines Policy (2000) potentially provides the foundation for a partnership approach to biosimilar regulation, minimise duplication of regulatory efforts while at the same time fostering a viable pharmaceutical industry.

The burning season

"Every year deliberately lit fires rage across Indonesia. They destroy pristine rainforest, endanger orangutans and contribute to climate change. A young carbon trading entrepreneur goes in search of a solution." "Dorjee Sun, a young Australian Entrepreneur, believes there's money to be made from protecting rainforests in Indonesia, saving the orangutan from extinction and making a real impact on climate change. Armed with a laptop and a backpack, he sets out across the globe to find investors in his carbon trading scheme. It is a battle against time. Achmadi, the palm oil farmer is ready to set fire to his land to plant more palm oil, and Lone's orangutan centre has reached crisis point with over 600 orangutans rescued from the fires. The Burning Season is an eco-thriller about a young man not afraid to confront the biggest challenge of our time."