bluuebunny/crossref_metadata_2025 huggingface dataset:
The Deductibility of Interest Expense in Anglo-American Countries : A Comparison and Review of Policy
Authors: Richardson Grant , Devos Ken
Published: June 2021

The deductibility of interest expense has been one of the most controversial issues in taxation law over the past decade, which raises the issue of modification. The purpose of this article is twofold. Firstly, to broadly analyse and compare the laws of a number of Anglo-American countries including Australia, Canada, New Zealand, the United Kingdom and the United States of America, which govern the deductibility of interest. Secondly, to review certain taxation policy arguments for either restricting or denying a deduction for interest in those Anglo-American countries. The study revealed that no coherent general principle of application in the area of the deductibility of interest was achievable in taxation law. Furthermore, a review of taxation policy in this area also revealed that interest incurred on borrowings of a private purpose represented the only restriction that should be placed on interest deductibility. Therefore, a general statutory approach may be the best solution to achieving this result.
Book Review
Authors: Bentley Duncan
Published: June 2021

[Extract]Adrian Ogley, Principles of Value Added Tax, 1998, Interfisc Publishing,

, ISBN 0-9520442-1-8, 239 pages.

As Australia moves to introduce the GST from 1 July 2000, it is easy to get lost in the minutiae of the GST rules and forget the bigger picture. Most Australian advisers have yet to come to grips with the big picture planning for GST that will soon become an essential part of their daily work. The focus is on understanding the detail of the legislation and its application. This book provides a European insight into the principles of planning in a

consumption tax regime.
Recent GST Reforms and Proposals in New Zealand
Authors: Pallot Marie , Fenwick Hayden
Published: June 2021

Since its introduction in 1985, GST has become an important component of New Zealand’s tax system, accounting for roughly 25 % of total tax revenue. In March 1999 the New Zealand Government published a discussion document containing proposals for reform of the GST Act arising from a review of GST. This article outlines changes to the GST Act which have arisen from this review.
Japan’s Income Tax System - Lessons for Australia
Authors: Dabner Justin
Published: June 2021

The Japanese income tax system was redesigned following World War II. As such it has features of the systems of both Europe and the United States, although in many respects it is quite unique. Whilst it arguably contributed

to Japan’s meteoric rise to the status of an economic superpower, little analysis of the Japanese income tax system from an Australian perspective has been attempted. This paper explores certain unique features of the

Japanese income tax system with a view to identifying whether they are worthy of adoption in Australia.
Taxation of Employee Stock Option Plans : International Principles
Authors: Khincha H Padamchand
Published: June 2021

As taxation policy seeks to recognise substance over form, it is important to view ESOPs as a whole at the international level, in the same way as they are

generally given special treatment at the national level. The problem will become more acute as the labour market becomes more mobile. Increasingly, ESOPs are used to reward senior executives. As long as they fall within the

favourable or particular treatment given to ESOPs in most jurisdictions, there is scope for significant double or non-taxation.
Penalties and Sanctions for Taxation Offences in Anglo Saxon Countries : Implications for Tax Payer Compliance and Tax Policy
Authors: Devos Ken
Published: June 2021

A common feature of taxation compliance policies is the existence of a formal penalty regime for taxation offences. This article investigates whether the level of non-compliance with taxation laws by taxpayers from selected Anglo-Saxon countries including Australia, New Zealand and the United Kingdom may have been affected by either the introduction of new criminal taxation offences or the imposition of heavier sanctions for existing criminal taxation offences. By examining taxpayer compliance theory and the Annual Reports of Revenue Authorities and other Regulatory Agencies, the study reveals that the level of taxpayer noncompliance in these selected Anglo–Saxon countries is neither directly nor solely affected by the presence or increase in criminal taxation penalties alone. Consequently, it is submitted that the imposition and increase in criminal taxation penalties should perhaps be considered as only one part of an overall effective tax compliance policy.
The Meaning of Income : the Implications of Stone v FCT
Authors: Dr Braedon Clark
Published: June 2021

In the recent case of Stone v FCT, the Australian Federal Court had difficulty in determining whether grant payments made to an elite athlete should be characterised as income. Both levels of the Court determined the character of the payment based on a whether or not Ms Stone was carrying on a business or merely pursuing a hobby. This article argues that the distinction between a business and

hobby should not blur the interpretation of what constitutes income according to ordinary concepts. The suggested threshold of when voluntary payments received

by an athlete will attain the character of income should be when the individual commences commercially exploiting their personal attributes for money.
Privative Clauses! The Last Hurrah?
Authors: Gerber Paul
Published: June 2021

[Extract]The effectiveness of privative clauses have bedevilled the common law ever since the Year Books. In recent times, it has been generally accepted that whenever Parliament creates an inferior tribunal, the courts retain an inherent right to supervise and control it, and any person aggrieved by a decision of the tribunal has a right to ask the court to exercise those powers. This article examines whether it is beyond the capacity of the Parliament – both State and Commonwealth – to confer upon an administrative tribunal the power to make authoritative and conclusive decisions as to the limits of its own jurisdiction.
Topical Issues in Corporate Tax Losses
Authors: Strange Andrew
Published: June 2021

The completion of the Ralph Report in 1999 and the subsequent implementation of the broad sweep of the Report have resulted in a flurry of new and amending tax legislation. Some of these changes impact on the treatment of tax losses of corporations. This article reviews the impact of these changes on corporate tax losses.
The Interpretation of Taxation Legislation by the Courts - A Reflection on the Views of Justice Graham Hill
Authors: Tretola John
Published: June 2021

This article looks at the changing approach that both the Australian High Court and the House of Lords have taken over the last 70 or so years in interpreting taxation legislation. This changing approach reflects underlying changes in community attitudes.

Particular consideration is given to the High Court’s changing interpretation of the general anti‐avoidance provision (formerly s 260 and now Part IVA of the

Income Tax Assessment Act 1936).

The article focuses on the observations of Justice Graham Hill and his Honour’s views as to the correct approach for a court to take in interpreting taxation legislation. His Honour made it clear that a court should adopt a purposive

approach by applying the ordinary meanings of the words used, to give effect to the legislative purpose behind the legislation. This approach requires looking to the context of the legislation in its widest sense to give effect to the objects of the legislation. However, such an approach should not be used to advance any personal theories of justice.

Justice Hill was widely regarded as having been the leading Australian tax judge for more than a decade before his untimely death in 2005.
Treasury Creates a Monster. Australia, Beware the Hybrid Entity!
Authors: Postlewaite Philip F
Published: June 2021

Ten years ago, the United States Treasury Department promulgated Regulations on the income tax classification of business entities. Most business entities, domestic and foreign, may elect for United States tax purposes to be treated as an independent entity, ie, a corporation separate and distinct from its shareholders, or as a transparent organization, either a partnership or a branch depending upon the number of owners. Particularly in the international arena, the ‘check-the-box’ election has revolutionised the practice of international tax law, not always for the good from the standpoint of sound international tax policy. The possibility of being simultaneously a separate entity for tax purposes under the law of a foreign jurisdiction, while being transparent for United States purposes and vice versa, has created planning opportunities previously beyond reach and frequently in conflict with the purpose of the existing international tax legislation. What, if anything, should be done about these aberrational consequences?
There are Too Many Witchdoctors in Our Tax Courts : Is There a Better Way?
Authors: Dabner Justin
Published: June 2021

The traditional methodology employed by the judiciary in tax cases leads to narrow definitional debates separate from a consideration of policy and principle. With each

new case we expect a resolution of fundamental issues and some clarity. But this is rarely achieved and the uncertainty and ambiguity associated with our tax laws

compounds. We need to depart from the traditional methodology and embrace an approach in which the judiciary expressly acknowledges policy considerations when

deciding hard tax cases. Thus our legal witchdoctors need to embrace a new methodology. Such an approach can be demonstrated by reference to recent general anti-avoidance cases.
Policy and Fiscal Effects of Swiss Bank Secrecy
Authors: Chaikin David
Published: June 2021

Bank secrecy has provided a significant competitive advantage to Switzerland in its development as an international financial centre. The ‘Rolls Royce’ image of Swiss bank secrecy is not merely determined by its legal components, but also by its underlying philosophy, and the perceived discretion, honesty and efficiency of the

Swiss banking system. Although bank secrecy in Switzerland has been diluted by the enactment of new financial crimes, it continues to be unassailable in the case of fiscal

offences. Switzerland has sought to protect its reputation by prohibiting bankers from actively assisting in flight capital and tax evasion, but this has had little effect on

Switzerland’s position as the world’s leader in the management of offshore private wealth.
Still a Problem Child : Central Management and Control after RITA
Authors: Dirkis Michael
Published: June 2021

The central management and control test for determining residency of a company has been problematic. The uncertainties in the test were addressed by Taxation Ruling TR 2004/15. The author believes the Ruling has done little to clarify the operation of the test. Legislative reform is recommended to ensure that the central management and

control test does operate more effectively
Federal Commissioner Of Taxation V Hart:Did the High Court set the Threshold too Low?
Authors: Zeman Linda
Published: June 2021

When does legitimate taxation planning become tax avoidance prohibited by Part IVA of the Income Tax Assessment Act 1936? The most recent High Court consideration of this question occurred in Federal Commissioner of Taxation v Hart. This article argues that the High Court in Hart broadened the application of Part IVA contrary to the requirements of the legislation. The result is that arrangements Part IVA was not enacted to proscribe may now be caught in its net. Has the High Court in Hart spelt the end of ‘legitimate taxation planning’?
When Is An Acquisition By A ‘Trust’ For GST Purposes?
Authors: Edmundson Peter
Published: June 2021

The Australian GST regime treats trusts as entities separate from trustees. This article deals with the important but deceptively complex matter of when an acquisition is by a trust and when it is by a trustee. There are no cases on the issue and it is submitted

that the Commissioner’s comments do not provide satisfactory guidance. For this reason an attempt is made to develop some guiding principles that are both practical

and minimise the conceptual dissonance between the GST regime and the law of trusts.
The Simplified Tax System - Has It Simplified Tax At All And, If So, Should It Be Extended?
Authors: Tretola John
Published: June 2021

This article explains why the Simplified Tax System came about. It considers the work of the Ralph Committee leading to the introduction of the Simplified Tax System. It then explains how the Simplified Tax System currently operates and includes a discussion of the recent amendments. It asks two main questions - has the Simplified Tax System (STS) simplified tax at all for Australian taxpayers, and if there are any worthwhile aspects about the Simplified Tax System, should it be extended any further?
E‐Commerce Tax: How The Taxman Brought Geography To The ‘Borderless’ Internet
Authors: Svantesson Dan Jerker B.
Published: June 2021

Website operators engaged in cross-border e-commerce need to know the geographical location of those who visit their websites in order to comply with some current tax schemes. The literature discussing the technical feasibility of gaining such knowledge has so far largely overlooked the availability of so-called geo-identification. Against that background, this article examines the extent to which website operators engaged in crossborder e-commerce can rely on geo-identification as a means of ensuring compliance with tax law.
Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia
Authors: Devos Ken
Published: June 2021

The tax compliance behavioural literature indicates that, among other factors, demographic variables play an important role in the compliance behaviour of taxpayers. This exploratory study investigated the relationship between demographic variables and Australian personal taxpayers’ attitudes towards tax evasion. An electronic survey of 300 Australian personal taxpayers’ was conducted by a market research company on behalf of the author. The findings revealed that, for the majority of the demographic variables analysed, statistically significant relationships were established with Australian’s attitudes towards tax evasion. These results provide useful information for revenue collecting authorities and have implications for tax policy development.
Present Entitlement toTrust Income and the Rule in Upton v Brown
Authors: Catherall Darren
Published: June 2021

This article concerns the composite phrase ‘present entitlement to trust income’. Much has been written in respect of present entitlement, but of emerging interest is how the courts will approach the calculation of ‘income of a trust estate’ when considering whether or not a beneficiary is presently entitled to that income. Of particular interest is the rule in Upton v Brown and its application in recent decisions.
The 1999 Review of Business Taxation: Should We Fast Track Small Business Tax Reform?
Authors: Kenny Paul
Published: June 2021

This article examines the policy design processes associated with the 1999 Review of Business Taxation. Given the breadth of the Review’s recommendations, this article focuses on two of its enacted proposals, the non-commercial loss (NCL) rules and the Simplified Tax System (STS). Whilst this legislation closely followed the Review’s recommendations, the NCL and STS rules have been subject to much criticism by commentators, professional and government bodies. The STS proved to be very unpopular and was eventually scrapped on 30 June 2007. The NCL rules, though, have remained intact, notwithstanding the considerable angst of small business.

This article analyses the Review’s problem identification processes. Its proposed solutions are investigated in the light of the experience with the enacted reforms. The article highlights the shortcomings of the Review’s problem identification and policy design processes. Taxation enquiries should adopt a more gradual, transparent and consultative approach in identifying and researching problems and in drafting taxation reform solutions. In particular there is a great need to carefully develop objectives for specific tax reforms and to build socio-economic modelling capabilities to forecast the fiscal adequacy, economic, equity and simplicity impacts, as well as to assess policy outcomes.
Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance
Authors: Xynas Lidia
Published: June 2021

This article examines tax avoidance strategies used by Australian taxpayers over the last four decades and analyses the regulatory responses by the government, noting a move away from the ‘command-and-control’ approach of the 1980s towards one of ‘responsive regulation’ and ‘meta risk management’.  It is argued that despite inherent complexity issues, this regulatory approach has nevertheless contributed to the fostering of trust and a perception of fairness in the Australian tax system.
Reforming Value Added Tax in Mainland China: A Comparison with the EU
Authors: Yan Xu
Published: June 2021

Value added tax (VAT) is a consumption tax that is applied in many countries today. It was introduced in mainland China during the 1994 tax reform. The Chinese VAT system imitates the European VAT system. This article discusses the Chinese VAT system and its problems with evasion. China’s recent reform experience is also compared with the European Union (EU) experience in implementing VAT. The article discusses what lessons can be learned from the experience in mainland China and the EU, so that VAT evasion is minimised.
Taxation Of Gains From Banking and Insurance Businesses In New Zealand
Authors: Manyam Joel
Published: June 2021

There has been major contest over the taxation of business income. Questions are twofold: the factual one of defining the boundaries of the business activity. Second, that of determining whether a particular gain comes within the ambit of ‘business’.

Recent NZ cases have sought to apply the guiding principle - that it is not the size of the gain but the source of it that determines the taxation consequences.

Logically, this principle should apply to specialist businesses such as those dealing with banking and insurance. However, the NZ Commissioner has, until 10 years ago, argued that it is the size rather than the source of the gain that is the determining criterion. And since the questions of what is the scope of the particular business activity and whether the particular gain has arisen in the course of such activity are purely factual ones, they are to be guided by the facts of each case.

This article concludes that the decisions are indeed based on their particular facts. Further, it investigates how important it is for the taxpayer to ponder the strategy that is to underpin the particular business. The evidence of such strategy being in place and having the practical effect of guiding the decision making of the taxpayer company’s business activities are highly significant in determining the taxation consequences of such decision making. The consistency with which such corporate strategy or policy is formulated and implemented tends to determine their taxation consequences.
GST and residential premises - which intention is relevant?
Authors: Tretola John , Villios Sylvia , Callea Pasqualina
Published: June 2021

Sale of ‘residences’ normally do not attract capital gains tax, unless the sale is part of an enterprise. Australian courts have been inconsistent in interpreting the expression ‘intended to be occupied and is capable of being occupied as a residence’ in the GST legislation. This article explores whether a consistent approach has now emerged.
‘…Nowhere man sitting in his nowhere land’: The continuing saga of cross border arbitrage
Authors: Dirkis Michael
Published: June 2021

The media in Australia clamours about reports that Google pays a very small tax bill on their income of several hundreds of millions of dollars. The perceived ‘failure’ of Australia’s tax laws to capture income/gains that it was believed should have been taxed in Australia, has been much criticised. This article discusses the problems, which include inadequate domestic residence and source ‘rules’; cross border domestic residence and source ‘rules’ mis-matches; and domestic courts’ encountering in the omestic transfer pricing legislation.
From tax expenditures to rebates: An ‘output based equity’ approach for Australia’s retirement policies
Authors: Xynas Lidia , Dr. Steve Jaynes
Published: June 2021

Australia’s retirement policies are geared to shifting reliance from the Age Pension to private superannuation, predominately via the use of tax expenditures. This article examines tax expenditures in this area and concludes that inequities and inefficiencies abound. Reform is required. It is argued that the functions of revenue collection and social support should be separated, and the use of tax expenditures in superannuation should be discarded. A rebate system, or a spending initiative, is proposed. This ‘output based equity’ approach will address fairness and equity issues at the time of retirement - when full benefits are received.
Arguments for an international tax base
Authors: Mercuri Enrico
Published: June 2021

This article explores arguments in favour of establishing an international taxation database to counter tax haven secrecy. The current OECD approach is a ‘request of information process’, which can be limited by local jurisdictional requirements. At its best, the ‘request of information process’ is an automatic transfer system based on the despatch of data in bulk format either upon request, at defined points in time, or following detection in the relevant offshore jurisdiction. This process lacks scope for timeliness in detection and enforcement. There is also scope for errors in analysing data for its potential use as evidence in other legal systems.
Apportionment of Dual-Purpose Expenses
Authors: Augustinos Nicholas
Published: June 2021

This article examines a particular type of dual-purpose expense – one which can be linked both to the derivation of assessable income and to the generation of a private benefit. On what basis should a taxpayer be able to claim a deduction for such an expense? Significant difficulty and uncertainty underlie the apportionment process that is applied to such an expense by the courts, the Administrative Appeals Tribunal and the Australian Taxation Office. The process provides little practical guidance to taxpayers on how to apportion dual-purpose expenses. In addition, a tension exists between the apportionment process and the threshold issue of characterisation or ‘relevance’ of dual-purpose expenses. This article examines these issues and suggests some clear principles that should be applied to the task of deducting dual-purpose expenses of this kind.
Taxes, the Internet and the Digital Economy
Authors: Corkery Jim , Forder Jay , Svantesson Dan , Mercuri Enrico
Published: June 2021

The Internet and the Digital Economy have disturbed and outmanoeuvred taxes. First, there is the problem of taxing transactions that take place across the Internet. Services can be delivered digitally. Some goods are digital goods – for example, software programs, music and videos downloaded from the Internet. Can and should you tax such transactions with a sales tax, and if so where? Second, the Internet has aided global and multinational companies to shift their business about the world to catch favourable tax environments. The Digital Economy is nimble. For example, Google came under fire when the web giant paid just £6m corporation tax, while notching up £2.5bn of sales in the UK. One headline stated: ‘Google 2.4% Rate Shows How $60 Billion is Lost to Tax Loopholes’. Apple has also attracted criticism. In response, Apple welcomed an examination of the US tax system, ‘which has not kept pace with the advent of the digital age and the rapidly changing global economy’. In our increasingly borderless globe, national tax laws cannot do the job on their own. Global companies – especially the digital multinationals – are easily able to elude higher taxing jurisdictions. Capital moves fluidly and at lightning speed but these dramatic efficiencies of the digital economy comprehensively disrupt taxing patterns. National economies are being forced to cooperate, to shore up the revenue leaks and to pursue some sort of common ground and global parity among tax systems.
Money laundering offences: Out with certainty, in with discretion?
Authors: Leighton-Daly Mathew
Published: June 2021

Federal money laundering offences are contained in Division 400 of the Schedule to the Criminal Code Act 1995 (“Criminal Code”). Division 400 Criminal Code offences are drafted in very broad terms and have resulted in the criminalisation of activities which go beyond traditional notions of money laundering. On the assumption that certainty is a paramount requirement in a State aspiring to the political ideal of the rule of law, this article explores the scope of the offences in Division 400 Criminal Code especially when used in combination with Commonwealth revenue and financial reporting offences (as ‘predicate’ or ‘in prospect’ offences) by reference to some recent superior court decisions. It argues that the regime is too broad to be consistent with the requirement for certainty, and that prosecutorial discretion alone is an inadequate counter balance. Finally, it proposes amendments to the provisions.
Director penalty notices – promoting a culture of good corporate governance and of successful corporate rescue post insolvency
Authors: Villios Sylvia
Published: June 2021

The director penalty regime under Division 269 to Schedule 1 of the Taxation Administration Act 1953 (Cth) empowers the Commissioner to take action against an insolvent company’s directors to recover outstanding tax debts of a company. The director penalty regime was introduced as a substitute for the Commissioner’s tax priority in a corporate insolvency and was aimed at encouraging directors to take early positive action to deal with insolvency. An analysis of Australia’s director penalty regime, including the most recent reforms, reveals that the regime helps to foster a culture of good corporate governance which is fundamental to achieving successful corporate rescue post insolvency.
An Outlook on Intangible Assets and Transfer Pricing in China
Authors: Zhan Jierui (Jerry)
Published: June 2021

As a relative latecomer to the global transfer pricing regime, China’s growing economic presence on the world stage is accompanied by the implementation of its domestic transfer pricing principles. While in favour of the European Union’s view on the prospects of OECD BEPS Action plan, China’s emphasis on its status as a developing country and a long-lasting tradition of focus on government revenue collection means that the country’s transfer pricing regime is not always consistent with the OECD guidelines. As China progresses towards a true market economy, the SAT introduced Bulletin 6 in 2017 as another step towards incorporating OECD transfer pricing guidelines into its domestic regime. This article explores the possible legal significance of this regulation and argues that the implementation of Bulletin 6 indicates China’s dedication to introducing transfer pricing principles compatible with the OECD guidelines. The DEMPEP analysis also exemplifies China’s innovative approach in addressing factors unique to its domestic market. In the context of a centralised political system, the effectiveness of Bulletin 6 as a shield for taxpayers against aggressive government tax collection power remains to be seen, although there are reasons to remain positive and expect further improvements in China’s tax administration.
Corporate governance in the shadows of private equity
Authors: Scandrett Brendan
Published: June 2021

In the last two decades, corporations in developed markets have been swimming in a sea of regulations. These regulations include ever‐changing statutory acts, suggestive or prescriptive practice notes, regulatory policy statements, and auditing and accounting requirements. On top of this, if the company wants to be listed on an equity market it must conform to the rules of that market. In some countries, even further regulation is imposed by government auditing and performance tracking. All of this takes place before a company is even able to create a product or service to sell. After that it must abide by trade regulations, principles of tortious and contractual liability and the principles of equity.
ASIC v Citigroup: An Amber Light For Proprietary Trading
Authors: Ritchie Thomas
Published: June 2021

Investment banks breathed a sigh of relief when the Federal Court dismissed ASIC’s claims in ASIC v Citigroup Global Markets Australia Pty Limited (No 4) [2007] FCA 963. But Citigroup was not an unqualified affirmation of current proprietary trading practices. It highlights several important risks of which investment banks should be aware when advising clients in takeover situations.
Corporate Governance in China
Authors: Tsui Mabel
Published: June 2021

So far as Asia is concerned, corporate governance is an import. The concept itself was virtually unknown in China ¬a decade ago. Yet corporate governance has now been enthusiastically embraced in China, to the point that the year 2005 was declared the Year of Corporate Governance and extensive amendments have been made to several laws and regulations with an emphasis on corporate governance. This essay will consider the effectiveness of China’s corporate governance law on paper and in practice with the OECD’s Principles of Corporate Governance acting as a general guide.
A Study of Judicial Precedents in Commercial Law: Liability of a Limited Liability Company Director to a Third Party for Trading and Issuing Notes After Deterioration of the Business and Bankruptcy of the Company
Authors: Suzuki Takamoto
Published: June 2021

[extract] The liability of a director of a Limited Liability Company to a third party (under Yugen Kaisha Ho, Article 30-3) should be applied consistently with the interpretation of Commercial Code, Article 266-3 in spite of the fact that there are minor variations because of the special nature of Limited Liability Companies. In this decision, in which the breach of a representative director’s duty to supervise was questioned, the immediate issue was that the neglect of duty by the director taking the action (it is unclear from the judgment whether B became a representative director before or after these transactions and note issuances) was based on bad faith and gross negligence.
Connection to Country – Place-based Learning Initiatives Embedded in the Charles Sturt University Bachelor of Law
Authors: Gainsford Annette R.
Published: June 2021

Place-based learning is receiving widespread global approval for the way in which it effectively engages with local Indigenous communities. Charles Sturt University has made significant community partnerships to inform their law education curriculum. These partnerships include an “Elders in Residence” program to incorporate Indigenous place-based learning pedagogy into the teaching of core law curriculum. Such programs recognise that Indigenous Elders hold a unique place in community as the keepers of cultural knowledge. Law students engage with Indigenous knowledges to consider multiple perspectives of the law, this learning enabling students to critically reflect on their own positioning and cultural bias. The epistemological value of Indigenous knowledges is explored through the lens of justice and self-determination to equip law graduates with knowledge, skills and the competence to apply this learning to their own personal and professional practice.
Governance Overhaul: Get Ready School Boards, here it comes!
Authors: Brady Gary
Published: June 2021

Successive Royal Commissions and government investigations have uncovered grave omissions and errors of judgement (indeed criminal activity) by Boards and those who report to Boards. Public trust in governance frameworks has been steadily eroded as more of these incidences have come to light (many in schools and many of a criminal nature).
Editorial
Authors: Galloway Kate
Published: June 2021

Extract: Our general edition contains a diverse array of contemporary topics, canvassing two key themes of student experience and technology.
A leitura como prática intersemiótica: tópicos semantizadores e construção de sentidos
Authors: Oldoni Cristiano , Freitas Ernani Cesar de
Published: June 2021

Os gêneros discursivos, essencialmente mestiços na contemporaneidade digital, têm acompanhado os desafios propostos para as práticas de interação, de comunicação e de apreensão de sentidos: um mundo de intensas multissemioses exige que os sujeitos desenvolvam competências específicas, que permitam verdadeiros encontros por meio de linguagens em associação e da leitura em rede. Por conta de tal panorama, propomos como objetivo deste estudo analisar a forma como engendramentos e associações semióticas articulam-se na construção de sentidos, promovendo a leitura multimodal da cena enunciativa de textos de gêneros digitais, em plataformas virtuais. Com a finalidade de melhor explorar esse processo, selecionamos como corpus uma postagem da rede social Instagram e procedemos com sua análise por meio do mapeamento de seus tópicos semantizadores. Esta pesquisa bibliográfica e documental, de abordagem qualitativa, aponta para a percepção da necessidade de sistematização das práticas de leitura em plataformas digitais, ancoradas em suportes virtuais.

Palavras-chave: Gêneros digitais; Plataformas virtuais; Multimodalidade discursiva; Leitura; Sentido.
Uma questão de perfil: Análise Enunciativa Multimodal de vídeos para avaliar o potencial da Gamificação personalizada em sala de aula
Authors: Silva Silvana , De Oliveira Arthur Marques
Published: June 2021

O presente trabalho configura-se como uma proposta de análise e aplicação da gamificação personalizada e apresenta os resultados de uma pesquisa e a viabilidade de estratégias de Gamificação em AVAs (Ambientes Virtuais de Aprendizagem), na disciplina de Produção de Textos do curso de Administração da Universidade Federal do Rio Grande do Sul (UFRGS). O objetivo deste estudo é propor e aplicar um construto teórico-metodológico pensando uma nova proposta: refletir sobre os diferentes perfis psicológicos dos estudantes no ensino a distância (EaD), tendo como base estratégias da Gamificação sob a ótica da Teoria da Enunciação de Émile Benveniste. Visando alcançar esse potencial, a metodologia propõe perfilar e analisar trabalhos desenvolvidos de forma presencial e EaD, realizados no segundo semestre de 2019. Nossa Análise Enunciativa Multimodal sugere que quanto maior o uso de suportes multimodais dentro de uma situação de discurso melhor o locutor conseguirá atingir e evocar o alocutário.
A Novel Intrusion Detection System in WSN using Hybrid Neuro-Fuzzy Filter with Ant Colony Algorithm
Authors:   Aysik Consulting Services, Evans GA, USA., Salaheldin Lutfi Sarah , Lutfi Ahmed Mahmoud ,   Georgia Southern University, Statesboro, GA 30458, USA
Published: June 2021

With the wide application of wireless sensor networks in military and environmental monitoring, security issues have become increasingly prominent. Data exchanged over wireless sensor networks is vulnerable to malicious attacks due to the lack of physical defense equipment. Therefore, corresponding schemes of intrusion detection are urgently needed to defend against such attacks. A new method of intrusion detection using Hybrid Neuro-Fuzzy Filter with Ant Colony Algorithm (HNF-ACA) is proposed in this study, which has been able to map the network status directly into the sensor monitoring data received by base station, accordingly that base station can sense the abnormal changes in network.The hybridized Sugeno-Mamdani based fuzzy interference system is implemented in both the NF filters to obtain more efficient noise removal system. The Modified Mutation Based Ant Colony Algorithm technique improves the accuracy of determining the membership values of input trust values of each node in fuzzy filters. To end, the proposed method was tested on the WSN simulation and the results showed that the intrusion detection method in this work can effectively recognise whether the abnormal data came from a network attack or just a noise than the existing methods.
Classification of Diabetic Retinopathy using Stacked Autoencoder-Based Deep Neural Network
Authors:   Department of Information Systems, Ahmed Bin Mohamed Military College, Doha, Qatar., Eltigani Ali Mustaf Yasir , Hassan Ismail Bashir ,   Breaking Barriers, United Kingdom.
Published: June 2021

Diagnosis of diabetic retinopathy (DR) via images of colour fundus requires experienced clinicians to determine the presence and importance of a large number of small characteristics. This work proposes and named Adapted Stacked Auto Encoder (ASAE-DNN) a novel deep learning framework for diabetic retinopathy (DR), three hidden layers have been used to extract features and classify them then use a Softmax classification. The models proposed are checked on Messidor's data set, including 800 training images and 150 test images. Exactness, accuracy, time, recall and calculation are assessed for the outcomes of the proposed models. The results of these studies show that the model ASAE-DNN was 97% accurate.
A New Framework for Anomaly Detection in NSL-KDD Dataset using Hybrid Neuro-Weighted Genetic Algorithm
Authors:   Department of Information Technology, PSNA College of Engineering and Technology, Dindigul, Tamilnadu, India., P Muneeshwari , M Kishanthini ,   Department of Computer Science and Engineering, Amrita College of Engineering and Technology, Nagercoil, Tamilnadu, India.
Published: June 2021

There are an increasing number of security threats to the Internet and computer networks. For new kinds of attacks constantly emerging, a major challenge is the development of versatile and innovative security-oriented approaches. Anomaly-based network intrusion detection techniques are in this sense a valuable tool for defending target devices and networks from malicious activities. With testing dataset, this work was able to use the NSL-KDD data collection, the binary and multiclass problems. With that inspiration, data mining techniques are used to offer an automated platform for network attack detection. The system is based on the Hybrid Genetic Neuro-Weighted Algorithm (HNWGA).In this weighted genetic algorithm is used for the selection of features and in this work a neuro-genetic fuzzy classification algorithm has been proposed which is used to identify malicious users by classifying user behaviors. The main benefit of this proposed framework is that it reduces the attacks by highly accurate detection of intruders and minimizes false positives. The evaluation of the performance is performed in NSL-KDD dataset. The experimental result shows of that the proposed work attains better accuracy when compared to previous methods. Such type of IDS systems are used in the identification and response to malicious traffic / activities to improve extremely accuracy.
A Survey on Cloud Computing for Information Storing
Authors:   Faculty of Business Informatics, Riga Technical University, Riga, Latvia., Ravichandran Sathiyasheelan
Published: June 2021

Cloud computing is a technique for storing the information virtually. It may comprise of database, storage, tools, servers, networking and software services. It deals with virtual storing and retrieving of data from anywhere by the help of internet. This paper uses cloud computing technique in education for uploading study materials, videos, sharing information to the students and for conducting tests. The symmetric key encryption technique is used in this concept, where one key is utilized for both decryption and encryption. The advanced encryption standard algorithm (AES) was used for securing the data in the cloud, where it gives high security and faster execution time. This technique is mainly based on improving the concept of virtual classroom by using cloud computing.
A New Modified Recurrent Extreme Learning with PSO Machine Based on Feature Fusion with CNN Deep Features for Breast Cancer Detection
Authors:   Annapoorana Medical College and Hospitals. Salem - Kochi Highway, Kombadipatti, Tamil Nadu, India, M Surendra Prasad , S Manimurugan ,   Department of Computer Engineering, Faculty of Computers and Information Technology, University of Tabuk, Saudi Arabia.
Published: June 2021

Breast cancer is a prevalent cause of death, and is the only form of cancer that is common among women worldwide and mammograms-based computer-aided diagnosis (CAD) program that allows early detection, diagnosis and treatment of breast cancer. But the performance of the current CAD systems is still unsatisfactory. Early recognition of lumps will reduce overall breast cancer mortality. This study investigates a method of breast CAD, focused on feature fusion with deep features of the Convolutional Neural Network (CNN). First, present a scheme of mass detection based on CNN deep features and modified clustering of the Extreme Learning Machine (MRELM). It forecasts load through Recurrent Extreme Learning Machine (RELM) and utilizes Artificial Bee Colony (ABC) to optimize weights and biases. Second, a collection of features is constructed that relays deep features, morphological features, texture features, and density features. Third, MRELM classifier is developed to distinguish benign and malignant breast masses using the fused feature set. Extensive studies show the precision and efficacy of the proposed method of mass diagnosis and classification of breast cancer.
Planning and development of empathic educational pedagogical practice in the process of death and dying: A pilot test
Authors: Knihs Neide Da Silva , Girondi Juliana Balbinot Reis , Do Nascimento Keyla Cristiane , Amante Lúcia Nazareth , Bellaguarda Maria Ligia dos Reis , Sebold Luciara Fabiane , Alvarez Ana Graziela , Da Silva Ariadne Matzembacher
Published: June 2021

Objective: To describe the process of developing an Empathic Educational Pedagogical Practice on the process of death and dying with nursing students.Methods: Cross-sectional study, carried out in a public university with 47 students. For the development of this educational practice, low-cost materials elaborated by the professors themselves were used. A pilot test was developed with students from the fifth phase of the nursing course, where these students had the opportunity to dive into the context of empathy, besides developing communication, welcoming and active listening skills. The students' feelings towards the development of this practice were also identified. For data collection, a semi-structured questionnaire was used, with analysis using simple descriptive statistics and content analysis.Results: The students had the opportunity to experience stages related to the process of death and dying, which involve the news of palliative care; communication of death and coping with the grieving process. As for the feelings before death, the following emerged: fear, emptiness, sadness, end. In the skills, the students scored the development of active listening (100%), identification of the different stages of mourning (85.5%) and the ability to empathize with situations of death and dying (100%). 85% of the students considered it an excellent pedagogical strategy.Conclusion and implications for practice: The pedagogical practice allowed the experience of empathy, identification of feelings and the compression of the scenario of death and dying. In addition, it was interpreted by professors and students as a tool capable of supporting future professionals who will develop health care for people who experience the process of death and dying.
A QI initiative to enhance nurses comfort level in providing EOL care on a general internal medicine ward
Authors: Stilos Kalliopi , Wynnychuk Lesia
Published: June 2021

Background and objective: Ideally, nurses should have acquired the knowledge and skills to provide not only pain and symptom management, but emotional support to dying patients and their families. In actual fact, nurses often feel under-educated, under-skilled, inexperienced and uncomfortable in providing comprehensive end of life care. A standardized protocol for assessing imminently dying patients’ symptoms and psychosocial needs was implemented at a tertiary academic hospital. The aim of this quality improvement initiative was to enhance the education and training of nurses on one acute care ward, around the implementation of the Comfort Measures Order Set for end of life care, specifically focusing on the provision of emotional support for dying patients and their families.Methods: Education sessions were offered to the nurses on one acute care ward as the study intervention, and the initial phase of one PDSA cycle. Descriptive statistics were used to analyze questionnaire responses; content analysis was used in reviewing the qualitative data.Results: Pre-intervention, over 70% of nurses did not feel comfortable providing emotional support to dying patients for whom the Comfort Mesaures Order Set was initiated. Post-intervention, nurses reported being more comfortable and knowledgeble.Conclusions: The goal of comfort care at end of life requires the skilled use of the Comfort Measures Order Set. The Advance Practice Nurse role, as part of the Palliative Care Consult Team, is specialized in providing emotional support to patients on comfort measures through research, theory development, education, practice, collaboration, and leadership across the institution.
The Interconnected Ancestral Network of Hip Arthroplasty Device Approval
Authors: Premkumar Ajay , Zhu Andrew , Ying Xiaohan , Pean Christian A. , Sheth Neil P. , Cross Michael B. , Gonzalez Della Valle Alejandro
Published: June 2021

Background:

In the United States, the most overwhelming medical devices, including hip arthroplasty devices, are cleared for human use by demonstration of “substantial equivalence” to a predicate, previously approved marketed device. This study examined the predicate approval lineages of modern hip arthroplasty devices.

Methods:

The FDA 510(k) and premarket approval databases were searched to identify all approved hip arthroplasty devices since the database's inception in May 28, 1976. Ancestral predicate lineages were created using approval documentation, and FDA recall data were used to identify recalled devices.

Results:

Evaluating 2,118 hip arthroplasty devices approved from 1976 to 2020, we found that the number of descendant devices for each approved device varied from 0 to 242. Many descendant devices served as predicates for other devices, leading to frequent indirect connections of equivalency across a wide range of implants. Two hundred forty-six (11.6%) devices were recalled for various reasons, with 34 (1.6%) related to implant design. Evaluating the predicate lineage of 51 hip arthroplasty devices approved between May 1, 2019, and May 1, 2020, 32 of 51 (62.7%) devices were linked, directly or indirectly, to predicates which were recalled for design issues.

Conclusions:

The lineage of hip arthroplasty device predicates reflects a complex ancestral web of equivalency across a wide range of implants, although their material and design properties may be different. Several currently approved devices were approved on substantial equivalence claims to products that were subsequently recalled from the market for implant design issues. These findings present several policy considerations for regulators, physicians, and the medical device industry.