As características da repercussão geral e dos recursos repetitivos nas decisões tributárias: na divergência de entendimento dos tribunais superiores

O trabalho se presta a identificar semelhanças entre o instituto da Repercussão Geral, nos recursos extraordinários interpostos perante o Supremo Tribunal Federal, e do Recurso Repetitivo, nos recursos especiais interpostos perante o Superior Tribunal de Justiça. Com isso, é realizada uma tentativa de busca jurisprudencial até o fim de 2009, não obtendo êxito na busca dos julgados em Direito Tributário, para identificar uma possível contradição entre o entendimento dos fundamentos dos filtros recursais entre as Cortes Superiores. Por fim, há uma análise crítica sobre as possíveis interferências do julgamento do STJ nos julgamentos do STF, procurando compreender o papel do Supremo, bem como as possíveis conseqüências das decisões do STF nos contribuintes e suas formas de defesa possíveis, caso venha ocorrer a hipótese formulada no trabalho.

The appeal of the International Baccalaureate in Australia’s educational market: A curriculum of choice for mobile futures

In Australia there is growing interest in a national curriculum to replace the variety of matriculation credentials managed by State Education departments, ostensibly to address increasing population mobility. Meanwhile, the International Baccalaureate (IB) is attracting increasing interest and enrolments in State and private schools in Australia, and has been considered as one possible model for a proposed Australian Certificate of Education. This paper will review the construction of this curriculum in Australian public discourse as an alternative frame for producing citizens, and ask why this design appeals now, to whom, and how the phenomenon of its growing appeal might inform national curricular debates. The IB’s emergence is understood with reference to the larger context of neo-liberal marketization policies, neo-conservative claims on the curriculum and middle class strategy. The paper draws on public domain documents from the IB Organisation and newspaper reportage to demonstrate how the IB is constructed for public consumption in Australia.

Sex appeal in advertising : what consumers think

This study examined consumers' attitude toward the use of sexual content in advertisements among there different cultural groups; i.e., individualistic sample (White American), collectivistic sample (US temporal visitors from Asia), and acculturation sample (Asian immigrants). Sixty participants were asked about cultural acceptability of sexual content ads and the favorable attitude toward those ads by using Q-methodology. Asian participants reported less cultural acceptability for sexuality, than either Asian American or North American participants. The findings also revealed that North Americans are more likely to prefer the use of sexual content in advertisement than Asians. Asian-American participants agreed with North American participants in regard to sexually explicit advertising. Implications and limitations were discussed.

Mum, why are the potholes 8 feet apart? Repetitive wheel loads from heavy vehicles in the spatial domain

This paper presents the results of testing to determine pavement forces from three heavy vehicles (HVs). The HVs were instrumented to measure their wheel forces. A “novel roughness” value of the roads during testing is also derived. The various dynamic pavement forces are presented according to the range of novel roughness of pavement surfacings encountered during testing. The paper then examines the relationship between the two derived wavelengths predominant within the HV suspensions; those of axle hop and body-bounce. How these may be considered as contributing to spatial repetition of pavement forces from HVs is discussed. The paper concludes that pavement models need to be revised since dynamic forces from HVs in particular are not generally considered in current pavement design.

Causing economic harm to property developers : damages for starting an incurably bad appeal?

A recent decision of the Queensland Court of Appeal involved an unusual statement of claim made on behalf of the developer of a proposed resort in Port Douglas. The decision is The Beach Club Port Douglas Pty Ltd v Page [2005] QCA 475. The issue The defendant had objected to a development application of the plaintiff developer and lodged an appeal in the Planning and Environment Court against the council decision granting a development permit. The main issue in the Planning and Environment Court was whether the site coverage of the proposed resort was excessive. In a separate action (the subject matter of the present appeal), the plaintiff developer claimed damages for ‘negligence’ alleging that the defendant had breached a duty of care not to appeal without properly or reasonably assessing whether the development qualified for a permit given that the resort qualified for the maximum allowable site coverage. It was alleged that the appeal lodged by the defendant in the Planning and Environment Court had no reasonable prospects of success and that any reasonable person properly advised would know, or ought reasonably to have known, that to be so. The defendant had been “put on notice” that the plaintiff would incur loss of $10,000 for every day there was a delay in starting construction of the resort. The claim made by the developer required the court to consider those circumstances where a person may lawfully and deliberately cause economic harm to another. Was a duty of care owed by the defendant for negligent conduct of litigation that caused economic loss to the plaintiff?

Queensland Court of Appeal opines on the meaning of 'material prejudice'

The decision of Wilson J in Wilson v Mirvac Queensland Pty Ltd was the subject of an article in an earlier edition of this journal. At that time, it was foreshadowed that the decision was to be taken on appeal. The decision of the Court of Appeal in Mirvac Queensland Pty Ltd v Wilson is considered in this article.

Waiver in the Court of Appeal

The vagaries inherent in the operation of special conditions in land sale contracts have commonly required judicial interpretation. A further illustration is provided by the recent decision of the Queensland Court of Appeal (Jerrard, Keane JJA and Philip McMurdo J) in Donaldson and Donaldson v Bexton and Bexton [2006] QCA 559.

Practice and procedure : a recent Court of Appeal case examines the meaning of 'third party payer' in terms of Part 3.4 of the Legal Profession Act 2007.

In Legal Services Commissioner v Wright [2010] QCA 321 the Queensland Court of Appeal allowed an appeal from the first instance decision. The decision involved the construction of “third party payer” in Part 3.4 of the Legal Profession Act 2007 (Qld).

Design for Manufacturing (DFM) – A case study of repetitive measures

Design for Manufacturing (DFM) is a highly integral methodology in product development, starting from the concept development phase, with the aim of improving manufacturing productivity and maintaining product quality. While Design for Assembly (DFA) is focusing on elimination or combination of parts with other components (Boothroyd, Dewhurst and Knight, 2002), which in most cases relates to performing a function and manufacture operation in a simpler way, DFM is following a more holistic approach. During DFM, the considerable background work required for the conceptual phase is compensated for by a shortening of later development phases. Current DFM projects normally apply an iterative step-by-step approach and eventually transfer to the developer team. Although DFM has been a well established methodology for about 30 years, a Fraunhofer IAO study from 2009 found that DFM was still one of the key challenges of the German Manufacturing Industry. A new, knowledge based approach to DFM, eliminating steps of DFM, was introduced in Paul and Al-Dirini (2009). The concept focuses on a concurrent engineering process between the manufacturing engineering and product development systems, while current product realization cycles depend on a rigorous back-and-forth examine-and-correct approach so as to ensure compatibility of any proposed design to the DFM rules and guidelines adopted by the company. The key to achieving reductions is to incorporate DFM considerations into the early stages of the design process. A case study for DFM application in an automotive powertrain engineering environment is presented. It is argued that a DFM database needs to be interfaced to the CAD/CAM software, which will restrict designers to the DFM criteria. Consequently, a notable reduction of development cycles can be achieved. The case study is following the hypothesis that current DFM methods do not improve product design in a manner claimed by the DFM method. The critical case was to identify DFA/DFM recommendations or program actions with repeated appearance in different sources. Repetitive DFM measures are identified, analyzed and it is shown how a modified DFM process can mitigate a non-fully integrated DFM approach.

Creativity and the Australian suburbs : the appeal of suburban localities for the creative industries workforce

The locus of creative inspiration and production is commonly associated with either the dynamism of the inner city or with the natural landscape, with its Arcadian transformative associations. This article considers the spatiality of creative work in an in-between site: the outer suburbs in Australia. The outer suburbs occupy a conflicted status in the national imaginary: frequently regarded as the locus of consumption and materialism, they are localities which few associate with creativity or creative industries. Creative city discourse further instils the idea that all things creative occur only in the inner city. Yet Australia is a highly suburbanised country: the middle and outer suburbs are where most Australians live and work. This article challenges the perception that creativity is spatially clustered in the inner city. It is based on empirical and qualitative research that maps and investigates the experience of creative industries workers in outer-suburban localities of Brisbane and Melbourne. One of the key findings is the significance of the relationship between work and place for creative workers located in outer-suburban localities, rupturing assumptions about suburbia and “creative” inner-city enclaves.

Supreme Court Act 1995 (Qld) s 253 - leave to appeal costs orders - appeal against substantive judgment insufficient - must be arguable case that discretion will be overturned on appeal

The recent decision of the Court of Appeal in AGL Sales (Qld) Pty Ltd v Dawson Sales Pty Ltd [2009] QCA 262 provides clear direction on the Court’s expectations of a party seeking leave to appeal a costs order.This decision is likely to impact upon common practice in relation to appeals against costs orders. It sends a clear message to trial judges that they should not give leave as of course when giving a judgment in relation to costs, and that parties seeking leave under s 253 of the Supreme Court Act 1995 (Qld) should make a separate application. The application should be supported by material presenting an arguable case that the trial judge made an error in the exercise of the discretion of the kind described in House v King (1936) 55 CLR 499. A different, and interesting, aspect of this appeal is that it was the first wholly electronic civil appeal. The court-provided technology had been adopted at trial, and the Court of Appeal dispensed with any requirement for hard copy appeal record books.

Popular Appeal : Books and Films in Contemporary Youth Culture

Now is an opportune moment to consider the shifts in youth and popular culture that are signalled by texts that are being read and viewed by young people. In a world seemingly compromised by climate change, political and religious upheavals and economic irresponsibility, and at a time of fundamental social change, young people are devouring fictional texts that focus on the edges of identity, the points of transition and rupture, and the assumption of new and hybrid identities. This book draws on a range of international texts to address these issues, and to examine the ways in which key popular genres in the contemporary market for young people are being re-defined and re-positioned in the light of urgent questions about the environment, identity, one's place in the world, and the fragile nature of the world itself. The key questions are: what are the shifts and changes in youth culture that are identified by the market and by what young people read and view? How do these texts negotiate the addressing of significant questions relating to the world today? Why are these texts so popular with young people? What are the most popular genres in contemporary best-sellers and films? Do these texts have a global appeal, and, if so, why? These over-arching themes and ideas are presented as a collection of inter-related essays exploring a rich variety of forms and styles from graphic novels to urban realism, from fantasy to dystopian writing, from epic narratives to television musicals. The subjects and themes discussed here reveal the quite remarkable diversity of issues that arise in youth fiction and the variety of fictional forms in which they are explored. Once seen as not as important as adult fiction, this book clearly demonstrates that youth fiction (and the popular appeal of this fiction) is complex, durable and far-reaching in its scope.

High-efficiency silencing of a β-glucuronidase gene in rice is correlated with repetitive transgene structure but is independent of DNA methylation

Two transgenic callus lines of rice, stably expressing a β-glucuronidase (GUS) gene, were supertransformed with a set of constructs designed to silence the resident GUS gene. An inverted-repeat (i/r) GUS construct, designed to produce mRNA with self-complementarity, was much more effective than simple sense and antisense constructs at inducing silencing. Supertransforming rice calluses with a direct-repeat (d/r) construct, although not as effective as those with the i/r construct, was also substantially more effective in silencing the resident GUS gene than the simple sense and antisense constructs. DNA hybridisation analyses revealed that every callus line supertransformed with either simple sense or antisense constructs, and subsequently showing GUS silencing, had the silence-inducing transgenes integrated into the plant genome in inverted-repeat configurations. The silenced lines containing i/r and d/r constructs did not necessarily have inverted-repeat T-DNA insertions. There was significant methylation of the GUS sequences in most of the silenced lines but not in the unsilenced lines. However, demethylation treatment of silenced lines with 5-azacytidine did not reverse the post-transcriptional gene silencing (PTGS) of GUS. Whereas the levels of RNA specific to the resident GUS gene were uniformly low in the silenced lines, RNA specific to the inducer transgenes accumulated to a substantial level, and the majority of the i/r RNA was unpolyadenylated. Altogether, these results suggest that both sense- and antisense-mediated gene suppression share a similar molecular basis, that unpolyadenylated RNA plays an important role in PTGS, and that methylation is not essential for PTGS.

Settlement offers on appeal : when might costs be awarded on the indemnity basis?

In Roberts v Prendergast [2013] QCA 89 the respondent had offered to settle the appeal, purporting to make the offer under Chapter 9 Part 5 of the Uniform Civil Procedure Rules 1999 (Qld) (UCPR). Differing views were expressed in the Court of Appeal regarding the impact in the circumstances of the offer to settle, with the majority concluding that the appellant should pay the respondent’s costs on the standard basis.