Symone Anstis : the tax advocate for higher education students

Many who have taken a tax course in the last few years will be aware of the plight of Ms Symone Anstis. Her story is a simple one. The year is 2006 and Ms Anstis, an undergraduate student is undertaking a teaching degree at the Australian Catholic University. To support herself she works at Katies earning $14,946, and receives Youth Allowance of $3,622. In her tax return for that year Ms Anstis claims $920 for ‘self-education expenses’ comprising travel, supplies, student administration fees, depreciation on her computer, textbooks and stationery. These expenses totalling $1,170 are correctly reduced by the non-deductible first $250, per s 82A of the Income Tax Assessment Act (1997) (Cth) (ITAA97). Ms Anstis claims a deduction for ‘self-education expenses’ on the basis that a condition of receiving Youth Allowance is the enrolment and satisfactory progress in an acceptable course of study. Generally, a deduction is allowed where a loss or outgoing is incurred in gaining or producing assessable income and that loss or outgoing is not of a private or domestic nature. Ms Anstis claims the expenses are incurred to meet the requirements of maintaining Youth Allowance so the nexus is satisfied. On assessment, the Commissioner of Taxation disallows the deduction claimed on the basis that ‘self-education expenses’ are only deductible if they have a relevant connection to the taxpayer’s current income-earning activities or they are likely to lead to an increase in a taxpayer’s income from his or her current income-earning activities in the future.

集成肋片式红外半导体激光器结构

一种集成肋片式红外半导体激光器结构，其特征在于，该结构包括:一脊形区;一集成肋片式结构，该集成肋片式结构制作在脊形区上面的中间位置;两包覆散热区，该两包覆散热区制作在脊形区上面、集成肋片式结构的两侧;上、下欧姆接触层，该上欧姆接触层制作在集成肋片式结构和两包覆散热区的上表面;该下欧姆接触层制作在脊形区的下表面。

Intervención psicoeducativa en personas con autismo de alto funcionamiento y síndrome de Asperger : manual práctico.

Resumen tomado de la publicación. Anexos

Assessing Calling in Chinese College Students: Development of a Measure and Its Relation to Hope

Research suggests that perceiving a calling towards a particular career is relatively frequent among college students in Western cultures. However, little is known about how this applies to other cultural contexts. This study assessed the perception of career as a calling in the Chinese culture. Study 1 reports the development of the Chinese Calling Scale (CCS), based on a sample of 788 Chinese college students, and identifies three dimensions of a calling: Altruism, Guiding Force, and Meaning and Purpose. Measurement invariance across gender is supported by the CCS. In Study 2, the convergent and criterion validity of the CSS is examined based on a sample of 387 college students. The CCS is strongly related to an existing calling measure and moderately related to life meaning and life satisfaction. Study 3 examines the relation between calling, hope, life meaning, life satisfaction, and career decidedness among 518 college students. The findings reveal that hope significantly mediated the relation of calling with career decidedness, life meaning, and life satisfaction. In summary, this study provides a new scale to assess calling in Chinese culture and is the first to explore how calling relates to dispositional hope.