bluuebunny/crossref_metadata_2025 huggingface dataset:
The Gourley Principle and The Income Tax Element in Awards of Damages: Some Tax Aspects in Singapore
Authors: Teck Tan How
Published: June 2021

The adoption of the Gourley principle and its corollary, the Gourley‐in‐reverse principle, in the UK and Australia are first examined to set the context. The paper then discusses some practical tax difficulties of applying the Gourley principle in Singapore, and suggests how to reasonably estimate the plaintiff’s tax liability in order to give effect to the principle. The paper finally comments that the approach in Singapore of simply ignoring taxation in cases where the lost profit and the damages are taxable is preferable to the alternative of adjusting the damages for any difference in tax liabilities on both sides.
Inclusion In Cost Base Of Investment Property Of Interest Denied Deductibility Under A Split Loan Because Of Part IVa: Some Follow Up Analysis
Authors: Boccabella Dale
Published: June 2021

Inclusion in the capital gains tax (CGT) cost base of the investment property of interest denied deductibility under a split loan because of Part IVA of the Income Tax Assessment Act 1936 (ITAA 1936) (general anti‐avoidance rule (GAAR)) is a troublesome issue.1 It raises fundamental structural issues concerning the effect of the GAAR, the effect of the compensating adjustment mechanisms, and the effect and the relationship between the GAAR, the compensating adjustment mechanisms in Part IVA2 and other rules in the income tax. This article has come about in response to feedback on a previous article I had written.3 That previous article highly critical of a determination (Taxation Determination TD 2005/33) issued by the Australian Taxation Office (ATO) dealing with the inclusion of further interest and compound interest in the cost base of the investment property under a split loan. The ATO’s determination rejected cost base inclusion. The central criticism in that previous article was that the determination was technically flawed
Retro Active Tax Legislation: A ‘Deaf Leopard’ And His Spots
Authors: Jay Tim
Published: June 2021

On 20 September 2007, the Howard Government rushed through Parliament legislation which retroactively amended the Australian Crime Commission Act 2002 (Cth) (‘the Act’). The reason the amending legislation was introduced can be traced to procedural bungles by the Australian Crime Commission (‘ACC’) in undertaking investigations as part of Project Wickenby. According to a July 2006 release from the office of Federal Treasurer Peter Costello, ‘Project Wickenby is a multi‐agency taskforce set‐up in 2004, with funding of $305.1 million over seven years, to investigate internationally promoted tax arrangements that allegedly involve tax avoidance or evasion, and in some cases large‐scale money‐laundering’. Project Wickenby is a multi agency taskforce, involving officers from the Australian Taxation Office (‘ATO’), the ACC, the Australian Federal Police (‘AFP’), the Australian Securities Investments Commission (‘ASIC’), and the Commonwealth Director of Public Prosecutions, supported by AUSTRAC, the Attorney General’s Department and the Australian Government Solicitor
A Loan by Any Other Name Would Smell So Sweet
Authors: Tretola John
Published: June 2021

Determining whether a loan from the company to a shareholder/employee is received in his or her capacity as an employee or as a shareholder is important. The capacity of the recipient alters the taxation treatment of the loan. A loan to an employee on favourable terms attracts fringe benefits tax (FBT). A loan to a shareholder may be taxed under Division 7A of the Income Tax Assessment Act 1936.
Tax Incentive Policies for Foreign-Invested Enterprises in China and their Influence on Foreign Investment
Authors: LI Qun
Published: June 2021

Since opening its markets in the late 1970s, China has applied separate income tax regimes to foreign invested enterprises (FIEs) to the disadvantage of domestic enterprises. As a result, China has attracted massive foreign investments and imported advanced technologies, but has ingrained defects into its economy and investment environment. This article reviews the development of China’s tax incentive policies, and analyses their effect on FIEs. It also explains the changes to tax incentive policies after the enactment of the new Enterprises Income Tax Law. This law indicates the growth of China’s economic regime and the shift towards a more mature and systematic taxation regime that will effectively utilise foreign direct investment (FDI). The new taxation regime will facilitate the structural change necessary for economic growth, and reinvigorate the suffering industrial structure of the nation and its many regions.
Because Parliament Can
Authors: Corkery Jim , Gerrard Anthea , Lockie Damien
Published: June 2021

Comment on the drafting of arbitrary taxation and the large variety of taxes levied in Australia at various levels of government. A carbon tax may be preferred to a ‘cap and trade’ emissions trading system.
An Extraordinary Concept of Ordinary Income? The Significance of FCT v Montgomery on What is Income According to Ordinary Concepts
Authors: Carbone Domenic
Published: June 2021

FCT v Montgomery is regarded as an authority on whether a specific type of receipt - a lease incentive – is ‘income according to ordinary concepts’. However, the case has significance beyond the issue of whether lease incentives are ordinary income. This article analyses the reasoning in Montgomery and discusses the subsequent cases in which it has been considered.
An Investigation Into Australian Personal Tax Evaders- Their Attitudes Towards Compliance And The Penalties For Non-Complance
Authors: Devos Ken
Published: June 2021

The tax compliance literature indicates that many factors - economic, social, psychological and demographic - impact upon the compliance behaviour of taxpayers. This study investigates the relationship that exists between selected tax compliance variables and the attitudes and behaviour of Australian personal ‘tax evaders’ towards compliance and the penalties. The study employed a survey and interviews. It investigated the deterrent effect of penalties and the probability of detection, and assessed the impact on compliance of the general tax awareness of taxpayers.
Australian Tax Rewrite
Authors: Arnold Brian J
Published: June 2021

On 13 March 2009, in a speech to the annual conference of the Taxation Institute of Australia, the Honourable Chris Bowen, the then-Assistant Treasurer, announced an intention to complete the rewrite of Australia’s income tax legislation. The rewrite began in 1994 but was abandoned in 1999, leaving Australia with the worst possible result; half of the legislation written in the old style and half in the new style. Rest assured, however, that even after the rewrite is complete — the projected completion date is 2013 — Australia will still have the dubious distinction of having the worst (ie, most poorly drafted) income tax legislation in the world. In his speech, the Assistant Treasurer said that there was no justification for two long Tax Acts. The real point is that there is no justification for poorly drafted legislation.
General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective
Authors: Elliffe Craig , Prebble John
Published: June 2021

This article considers the effectiveness of the application of a general anti-avoidance rule (GAAR) when the impugned transaction or arrangement is cross-border. The vital issue is how a double tax agreement applies to the transaction or arrangement when the tax authorities invoke the GAAR.
The Arm’s Length Principle and the CCCTB: Solutions to transfer pricing issues for individual countries and the European Union?
Authors: Haskic Nerissa
Published: June 2021

The increase in the use (or abuse) of international entities for tax avoidance and evasion, the increase in cross border trade and the birth of intangibles have given rise to a tightening of laws on transfer pricing. The Commissioner of Taxation in Australia asserts that most transactional transfer pricing methods are applicable in Australia. However, the EU has had issues in uniformly applying transactional methods and thus the idea of the Common Consolidated Corporate Tax Base - CCCTB - was born. This article compares the Australian and EU systems and gives a comprehensive overview of the CCCTB, its benefits and shortfalls, and some recommendations.
No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation
Authors: Zornada Kristen
Published: June 2021

This case note examines the Federal Court decision in Qantas Airways Limited v Commissioner of Taxation, which considered what the ‘taxable supply’ is, if any, in relation to domestic air travel, where the passenger cancels or does not show up for a flight, and does not obtain a refund. The case note examines how, despite a potentially absurd outcome, the decision is sound and, if upheld by the High Court, may catalyse a change in the law.
The impact of tax professionals upon the compliance behavior of Australian individual taxpayers
Authors: Devos Ken
Published: June 2021

The tax compliance literature indicates that limited research attention has been given to gauging the influence of tax professionals upon individual taxpayer compliance behaviour. This potential gap in the literature needs to be addressed given that tax professionals not only act as intermediaries between the Australian Taxation Office (ATO) and the majority of individual taxpayers but they can directly influence taxpayers’ ethical behaviour and the level of compliance.This empirical study explored whether or not a relationship exists between the advices provided by tax professionals and the compliance behaviour of Australian individual taxpayers (both evaders and non-evaders) taken from the taxpayers’ perspective. The findings revealed that there was a statistically significant relationship between the need for engaging tax professionals and compliance behaviour generally. There was also evidence of a statistically significant relationship between tax professionals’ aggressive advice and the compliance behaviour of non-evaders. It is envisaged that this study’s results will provide useful information for the Australian Taxation Office and have implications for tax policy development.
An inherited wealth tax for Australia? The Henry Recommendation 25 for a bequests tax
Authors: Villios Sylvia
Published: June 2021

The Henry Tax Review considered the introduction of a bequests tax - a tax that would be levied on the accumulated wealth of people at the time of their death as a possible reform to Australia’s tax system. The Henry Tax Review considers the introduction of this tax would be economically efficient, however puts it aside because of its controversial history.1

The article reviews the advantages and disadvantages of introducing a bequest tax in Australia. It draws upon Australia’s experience with Death and Gift Dutites, its current approach to taxing property, and the European experience with a Net Worth Tax.
On the eve of the global response to BEPS: Australia’s new transfer pricing rules
Authors: Dr. Michael Dirkis
Published: June 2021

The Assistant Treasurer on 24 July 2013, in releasing the Australian Treasury’s Scoping Paper on Risks to the Sustainability of Australia’s Corporate Tax Base (‘Scoping Paper’) and the Government’s response to the Scoping Paper’s recommendations, noted that ‘[t]he release of the paper follows the significant efforts of the Government to strengthen Australia’s corporate tax system. This includes modernising Australia’s transfer pricing rules’.

Modernisation of transfer pricing rules was identified as a domestic pressure point requiring unilateral action by States in the February 2013 OECD’s Addressing Base Erosion and Profit Shifting discussion paper (‘OECD BEPS Report’).

This paper seeks to explore in detail the operation of Australia’s new transfer pricing rules before determining whether the ‘modernisation’ provides a solution to BEPS or whether the solution to BEPS lies in international cooperation.
Instantaneous Exchange of Information: Technology addressing laws that facilitate tax evasion in other jurisdictions
Authors: Mercuri Enrico
Published: June 2021

This article follows another published in July 2013 which proposed an international tax database as a means to counter tax evasion. The purpose of proposing an international database is to recommend a suitable strategy for global information sharing. Such a mechanism will enable revenue authorities to access a bank of relevant evidence to assist in compliance evaluation. An example of this is transfer pricing: by accessing stored information from audits internationally, revenue authorities may be able to determine whether transactions occurring between Multinational Enterprises (MNE) group members are arm’s length or otherwise. In a broader compliance sense it would allow access to taxpayer information linked to various forms of profit shifting. The difference between the proposed database and other forms of exchange of information is that taxpayer information is routinely uploaded into an international repository. It is kept stored and available to group members at the onset of their risk reviews or audits so auditors are better able to quantify risk prior to initiating compliance action
Ethical conflicts and the tax practitioner
Authors: Pont Gino Dal
Published: June 2021

When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability. This necessarily triggers a variety of views, often impacted by individual so-called ‘ethical tolerance’, rather than a concrete principle. This article instead focuses on an ethical domain for tax advisers with an ostensibly more concrete application, namely the application of conflicts of interest rules in tax practice.
Politics and tax reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom
Authors: Alley Clinton , Bentley Duncan , James Simon
Published: June 2021

The introduction of a broad-based consumption tax in the form of a value added tax (VAT) in the United Kingdom (UK) and goods and services tax (GST) in New Zealand and Australia was politically challenging at the time. This article provides the rationale for their introduction and the process of that introduction in different political contexts. It discusses whether there are lessons that can be drawn as to the political indicators that may need to be present for implementation of significant tax reform, with particular reference to GST reform in Australia.

When the history of this Parliament, this nation and this century is written, 30 June, 1999, will be recorded as a day of fundamental injustice - an injustice which is real, an injustice which is not simply conjured up by the fleeting rhetoric of politicians. It will be recorded as the day when the social compact that has governed this nation for the last 100 years was torn up.

Former Australian Prime Minister Kevin Rudd, then in opposition, on the introduction of the GST.
Reform of the use of corporate tax losses: An appraisal of the options and a consideration of the next steps
Authors: Smailes Andrew
Published: June 2021

The asymmetric treatment of corporate losses arguably creates impediments to risk taking, investment and innovation, which ultimately detracts from productivity growth. To deal with this situation, the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Bill 2013 received royal assent on 28 June 2013 and implemented a loss carry-back system based on prior recommendations of the Business Tax Working Group however this system has since been repealed. The Business Tax Working Group originally proposed four reform options by. With the loss carry-back now implemented and subsequently repealed, it is an appropriate time to cast an eye over these other options, whilst also considering the positives and negatives of the loss carry-back option. Such option was not intended to be the end of the matter but the first step to a reform of the use of corporate tax losses.
New Developments in Dispute Resolution in International Tax
Authors: Markham Michelle
Published: June 2021

In October 2015, the Organisation for Economic Co-operation and Development (OECD) issued its Final Reports on all 15 areas of its Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan), with the aim of introducing comprehensive, coherent and co-ordinated reform of the international tax rules. The OECD/Group of Twenty (G20) Final report on Making Dispute Resolution Mechanisms More Effective (Final Report on BEPS Action 14) reflects the commitment of participating countries, including Australia, to implement substantial changes in their approach to dispute resolution. This article will evaluate the implications of these reforms, particularly from an Australian perspective.
A Comparison Between the Modalities of Interpreting Tax Legislation Applied in South Africa and Australia
Authors: Moosa Fareed
Published: June 2021

Grammatical, purposive, contextual, teleological and comparative interpretations are the most commonly used modalities for construing statutory texts. In Australia, interpretation of tax laws involves a combination of taking account of the law-text, its context, and its underlying purpose or policy. Ultimately, the meaning ascribed must be that which best reflects and gives effect to the legislature’s intention as emerging from the statute. A value-based (teleological) interpretive approach does not, as yet, have a strong foothold in Australian jurisprudence, except to a limited extent under, for example, s 30 of the Human Rights Act 2004 (ACT) and s 32(1) of the Charter of Human Rights and Responsibilities Act 2006 (Vic). In South Africa, on the other hand, the basic approach to interpreting tax legislation is that its words are to be construed by reading and understanding the whole text in the light of its broader context. A meaning assigned must be appropriate and consistent within the limits of (i) the language of the text, (ii) the context and purpose of the text, (iii) the overall objectives of the legislation, and (iv) the relevant values and/or fundamental rights arising from the Constitution of the Republic of South Africa 1996 (‘the SA Constitution’). As a result of the SA Constitution’s supremacy and the provisions of s 39(2) therein, the meaning ascribed to a law-text must be that which, all legally relevant things considered, best promotes the spirit, purport and objects of the Bill of Rights.
The gender gap: A quota for women on the board
Authors: Corkery J. F. , Taylor Madeline
Published: June 2021

Law schools and MBA programs have been yielding equal numbers of male and female graduates for 25 years. One would reasonably expect, then, that women would populate Australian boardrooms in large numbers. Yet, only 12% or so of directors are women in Australia and the US, and no more than 3% of public company CEOs or Chairs. Norway, France and Spain have acted to redress their imbalances. They say the only proven method of advancing women into boardrooms in large numbers and in timely fashion is to impose quotas.In September 2012, the Credit Suisse Research Institute reported that public companies with at least one woman on the board handsomely outperform those with none. This is a game changing revelation. Prime Minister Gillard announced soon after that the Australian government is ‘committed to achieving a minimum of 40% of women in Australian Government Board by 2015’ A quota may be the best way of achieving this.
Retaining Our Best: Imposter Syndrome, Cultural Safety, Complex Lives and Indigenous Student Experiences of Law School
Authors: Schwartz Melanie
Published: June 2021

UNSW Law Faculty has one of the most advanced offerings nationally for Indigenous law students, aimed both at providing pathways for entrance into legal studies, and academic and pastoral support throughout degree programs. In 2017, research was conducted into the experience of Indigenous students in the Faculty of Law, to evaluate what has been done well, what could be done better, and where the Faculty should look to next in growing its support for Indigenous law students. The research includes original primary research, in the form of a digital survey of present and past Indigenous law students, and two focus groups, one with current students and one with graduates.

This paper will outline two of the issues that Indigenous students say are most challenging about attending law school. These are: the experience of imposter syndrome and the lack of institutional flexibility around the complex lives of many Indigenous law students. The research also discusses factors that are protective against discontinuation of studies, including fostering of cultural safety in the classroom and on campus, and attention to the needs of the whole students, including mental health and the needs of student parents. With the voices of the students firmly at the forefront, the paper includes recommendations for some priority areas in Indigenous student support in tertiary legal education.
Cultural Competency in a Legal Service and Justice Agency for Aboriginal Peoples
Authors: Rawnsley John , Woodroffe David , Culic Eloise , Richards James , Clifton Lauran
Published: June 2021

The cultural characteristics of Aboriginal groups are significantly diverse and the interface between Aboriginal people and the dominant Australian culture and justice system is highly complex. The justice system, and its many parts, interacts with Aboriginal people and culture in many different ways, and is imposing. The consideration of cultural competency is necessary in understanding how justice is applied in Australia. The organisation considered by this paper delivers legal services and justice agency programs to Aboriginal people. As a non-government community organization, it is one part of a broader justice system. Governed by an Aboriginal board, the service is in a unique position to use its cultural authority to influence how cultural competency is understood from a public policy and law reform context. The service recently implemented a Cultural Competency Framework 2017-2020 (Framework) as an iterative process to outline how it is a culturally appropriate organization. The framework includes a series of strategies and actions with mechanisms for accountability. This paper will explore the legal service’s organizational approach to developing cultural competency and its application to the provision of legal aid services and justice programs. In turn, it serves as a valuable example of how a legal organisation can make a meaningful commitment to developing cultural competency. So long as Aboriginal issues or people are referred to in any context, consideration of the suitability of how an organisation approaches cultural competency, and develops its people, is relevant.
Do Law Clinics Need Trigger Warnings? Philosophical, Pedagogical and Practical Concerns
Authors: Seear Kate
Published: June 2021

In recent years, there has been growing concern about poor mental health and wellbeing of both law students and those in the profession. These concerns have been building for the last two to three decades, and have gathered pace in the last few. As concerns about the impact of lawyering on those in the profession have grown, a separate but related set of developments have been unfolding across universities. Universities all over the world have been developing a heightened awareness of student needs, sensitivities and mental health, and have been considering how teaching methods, materials and styles may impact these. As part of this, a number of North American universities have begun to grapple with the question of whether content to which students are exposed in their degree should contain a ‘trigger warning’. A trigger warning is a cautionary note designed to alert students to potentially sensitive material in a syllabus, and which may, in some circumstances, allow them to be exempted from course content. Trigger warnings have generated significant debate in the United States academy. In other parts of the world, such as Australia, these debates are also gathering pace, with the appropriateness of trigger warnings for clinical legal education now also being considered. This paper explores whether trigger warnings are necessary in clinical legal education. This paper unfolds in three parts. First, drawing upon theoretical concerns about the politics of emotion, including ideas from Sara Ahmed and Judith Butler, I consider the philosophical and conceptual aspects of trigger warnings, including the dangers of academics defining which content is ‘triggering’ and which is not. Second, I explore some of the pedagogical implications that would flow from the use of trigger warnings in law clinics. Third, I examine some of the practical implications of the deployment of trigger warnings in clinics. I argue that academics should be cautious about calls to impose trigger warnings in clinical legal education, because they introduce a series of major philosophical, practical and pedagogical problems. I also argue that although trigger warnings may appear, on the face of it, to align with the values that many clinicians would see as being at the heart of clinical legal education, including social justice, respect for clients, minorities and disadvantaged populations, trigger warnings have the potential to paradoxically instantiate power dynamics, to entrench injustice, and to foreclose intellectual curiosity. They also have a series of implications for the ethics and politics of legal practice, some of which I consider to be both substantial and antithetical to the proper practice of clinical legal education.
Alert but not Alarmed: A Response to Parker’s Critique of Wellbeing Scholarship in Law
Authors: Carroll Claire
Published: June 2021

This article explores the wellbeing of law students. In Australia, empirical research has consistently indicated that law students experience elevated levels of psychological distress. Christine Parker has critiqued wellbeing scholarship, questioning empirical research methodologies, reporting style and data analysis. She contends that wellbeing scholars are facilitating a ‘moral panic’. Her concern is that wellbeing is being individualised to the extent that important social, political and economic problems are being ignored. Consequently, she proposes that traditional legal ethics discourse, and the concept of ‘sociological imagination’, offer potential as universal wellbeing interventions.

This article contends that Parker has misinterpreted the position of wellbeing scholars. It argues that wellbeing scholars operate according to a more complex conceptual framework than she suggests. It proposes that Parker’s exploration of the empirical evidence is incomplete, and that her criticism of the research methodologies is unjustified. It suggests that theories regarding the cause of law student psychological distress are most potent when regarded as additive. It proposes that both wellbeing scholars and legal ethics scholars should explicitly promote a conception of a lawyer who is both psychologically healthy and supported by a community directed towards a meaningful public purpose.
Using Legislation to Teach Indigenous Cultural Competence in an Introductory Law Subject
Authors: Gerard Alison , Gainsford Annette
Published: June 2021

Building the knowledge of university graduates as to Indigenous cultures, histories and contemporary social realities requires innovation in legal education. At the same time, universities are under increasing pressure to demonstrate to the legal profession how they are guiding students to develop requisite skills and knowledge in statutory interpretation. This article showcases how these dual aims may be advanced through an examination of the legislative framework that led to the Stolen Generations in NSW. These historical legislative artefacts provide the ‘hook’ to aid critical reflection on the role of the legal profession in the context of the removal of Aboriginal and Torres Strait Islander children from their families. Using legislation enables students to build a foundation in the principles of statutory interpretation that can be further developed throughout the Bachelor of Laws curriculum. This article reflects on a teaching strategy adopted in a first-year introductory law subject to advance both the embedding of Indigenous cultural competence and knowledge of the general principles of statutory interpretation. The approach is outlined, alongside an analysis of the benefits and limitations. The article emphasises the importance of recognising the strength and resilience of Aboriginal and Torres Strait Islander peoples and cultures in conjunction with an analysis of structural and historically legal forms of racial discrimination. The paper also highlights the value of meaningful consultation and collaboration with Aboriginal and Torres Strait Islander people to facilitate teaching innovation in law curriculum.
Situating Statutory Interpretation in its Public Law Context
Authors: Boughey Janina , Burton Crawford Lisa
Published: June 2021

Law teachers have debated whether teaching statutory interpretation as a distinct body of law requires that it be taught as a stand-alone subject, or whether it is best to ‘embed’ statutory interpretation within other subjects. There are benefits and problems with both approaches. In addition, there is the question of where in a degree to place a unit on statutory interpretation. In this paper we argue that statutory interpretation can be seen as a distinct and core component of public law. We argue that it is different to, but interconnected with, the other public law subjects of constitutional and administrative law. As such, we suggest that one method of teaching statutory interpretation is to teach it alongside foundational public law concepts and principles in a first-year unit. In our experience, teaching statutory interpretation in this way overcomes several of the common challenges that academics have reported in teaching statutory interpretation.
Use of E-exams in High Stakes Law School Examinations: Student and Staff Reactions
Authors: Steel Alex , Moses Lyria Bennett , Laurens Julian , Brady Charlotte
Published: June 2021

Australian law schools have just begun to move towards e-exams. There are a number of drivers encouraging Australian universities to introduce e-exams, including economic pressures, a desire to reduce administrative burdens, and changes to workplaces. Logistically, e-exams may assist with paper distribution, script legibility and shorter marking times.

Pedagogical arguments in favour of e-exams rely on the fact that students already use technology daily and complete the bulk of their university work on computers. In this context, handwriting an exam has been described as an ‘anachronism’. More specifically, traditional handwriting of examinations in contemporary contexts is seen as a ‘misalignment of assessment practice to the learning environment’. Such misalignment can result in diminished learning outcomes.

However, there is little literature addressing the adoption of e-exams for formal high stakes summative exams. Much of the research to date has focused on small scale, informal low stakes tests in non-law disciplines. Within Australia, whether e-exams are appropriate or effective has been the subject of a number of reported trials, but none have specifically reported on law students. In 2016 UNSW Law sought to rectify this and undertook such a trial.

This article provides empirical insight into the process and student perceptions for a high stakes summative e-exam. It analyses students’ attitudes and concerns prior to the introduction of the e-exam platform, as well as after they had completed the exam. We also provide insights into the important procedural aspects associated with high stakes exams and staff responses to the process, issues not previously reported on.
Special Issue Editorial
Authors: Burns Marcelle
Published: June 2021

Extract: Over the past thirty years the need for legal professionals to become culturally competent have been repeated in numerous reports and inquiries. The Indigenous Cultural Competency for Legal Academics Program (ICCLAP) was designed to address this apparent gap in legal education. Led by a team of Indigenous legal academics - the project’s core aims were to consult with Aboriginal and Torres Strait Islander legal services, key stakeholders and legal academics to conceptualise what ICC means in the context of legal education; identify knowledge gaps, professional development needs, and guiding principles for embedding ICC; develop workshops and resources for legal academics; and foster a community of practice to support the embedding of ICC in law curricula.
Aspek Hukum Penolakan Protokol Kesehatan di Era Pandemi COVID-19
Authors: Maikel Mahesa Paranadipa
Published: June 2021

Abstrak

Persetujuan tindakan kedokteran/medis (informed consent) dapat dikatakan sebagai bentuk komunikasi antar dokter dan pasien atau keluarga pasien. Selain informed consent, dikenal juga surat pernyataan pasien yang lain yaitu “Penolakan Tindakan Kedokteran” atau “Informed Refusal”. Dalam situasi pandemi COVID-19 sering terjadi penolakan dari pasien maupun keluarga terhadap prosedur di fasilitas kesehatan. Pasal 56 Undang-Undang Nomor 36 tahun 2009 tentang Kesehatan disebutkan seseorang tidak berhak menerima atau menolak sebagian atau seluruh tindakan pertolongan yang akan diberikan kepadanya bagi penderita penyakit yang penyakitnya dapat secara cepat menular ke dalam masyarakat yang lebih luas. Penolakan protokol kesehatan dalam situasi pandemi dapat berpotensi dijatuhi sanksi pidana di beberapa undang-undang dan KUHP.

 

Kata kunci : hukum, penolakan tindakan kedokteran, wabah
A Hybrid Genetic-Neuro Algorithm for Cloud Intrusion Detection System
Authors:   Gdansk University of Technology, Gdansk, Poland, Adithya Nallamuthu Suresh
Published: June 2021

The security for cloud network systems is essential and significant to secure the data source from intruders and attacks. Implementing an intrusion detection system (IDS) for securing from those intruders and attacks is the best option. Many IDS models are presently based on different techniques and algorithms like machine learning and deep learning. In this research, IDS for the cloud computing environment is proposed. Here in this model, the genetic algorithm (GA) and back propagation neural network (BPNN) is used for attack detection and classification. The Canadian Institute for Cyber-security CIC-IDS 2017 dataset is used for the evaluation of performance analysis. Initially, from the dataset, the data are preprocessed, and by using the genetic algorithm, the attack was detected. The detected attacks are classified using the BPNN classifier for identifying the types of attacks. The performance analysis was executed, and the results are obtained and compared with the existing machine learning-based classifiers like FC-ANN, NB-RF, KDBN, and FCM-SVM techniques. The proposed GA-BPNN model outperforms all these classifying techniques in every performance metric, like accuracy, precision, recall, and detection rate. Overall, from the performance analysis, the best classification accuracy is achieved for Web attack detection with 97.90%, and the best detection rate is achieved for Brute force attack detection with 97.89%.
A New Neural Network-Based Intrusion Detection System for Detecting Malicious Nodes in WSNs
Authors:   Department of Computer Science, Faculty of Computers and Information Technology, University of Tabuk, Tabuk City, Saudi Arabia, C Narmatha
Published: June 2021

The Wireless Sensor Networks (WSNs) are vulnerable to numerous security hazards that could affect the entire network performance, which could lead to catastrophic problems such as a denial of service attacks (DoS). The WSNs cannot protect these types of attacks by key management protocols, authentication protocols, and protected routing. A solution to this issue is the intrusion detection system (IDS). It evaluates the network with adequate data obtained and detects the sensor node(s) abnormal behavior. For this work, it is proposed to use the intrusion detection system (IDS), which recognizes automated attacks by WSNs. This IDS uses an improved LEACH protocol cluster-based architecture designed to reduce the energy consumption of the sensor nodes. In combination with the Multilayer Perceptron Neural Network, which includes the Feed Forward Neutral Network (FFNN) and the Backpropagation Neural Network (BPNN), IDS is based on fuzzy rule-set anomaly and abuse detection based learning methods based on the fugitive logic sensor to monitor hello, wormhole and SYBIL attacks.
A Proficient Adaptive K-means based Brain Tumor Segmentation and Detection Using Deep Learning Scheme with PSO
Authors:   Department of Computer Science & Engineering, Saveetha School of Engineering, Saveetha Institute of Medical and Technical Sciences (Deemed to be University), Chennai, Tamil Nadu, India, T Anitha , G Charlyn Pushpa Latha ,   Department of Computer Science & Engineering, Saveetha School of Engineering, Saveetha Institute of Medical and Technical Sciences (Deemed to be University), Chennai, Tamil Nadu, India, M Surendra Prasad ,   Annapoorana Medical College and Hospitals, Salem - Kochi Highway, Kombadipatti, Tamil Nadu, India
Published: June 2021

Determining the size of the tumor is a significant obstacle in brain tumour preparation and objective assessment. Magnetic Resonance Imaging (MRI) is one of the non-invasive methods that has emanated without ionizing radiation as a front-line diagnostic method for brain tumour. Several approaches have been applied in modern years to segment MRI brain tumours automatically. These methods can be divided into two groups based on conventional learning, such as support vector machine (SVM) and random forest, respectively hand-crafted features and classifier method. However, after deciding hand-crafted features, it uses manually separated features and is given to classifiers as input. These are the time consuming activity, and their output is heavily dependent upon the experience of the operator. This research proposes fully automated detection of brain tumor using Convolutional Neural Network (CNN) to avoid this problem. It also uses brain image of high grade gilomas from the BRATS 2015 database. The suggested research performs brain tumor segmentation using clustering of k-means and patient survival rates are increased with this proposed early diagnosis of brain tumour using CNN.
Face Recognition Framework based on Convolution Neural Network with modified Long Short Term memory Method
Authors:   National College of Ireland, Dublin, Ireland., Parikibanda Sushmitha
Published: June 2021

For real-world applications, such as video monitoring, interaction between human machines and safety systems, face recognition is very critical. Deep learning approaches have demonstrated better results in terms of precision and processing speed in image recognition compared to conventional methods. In comparison to traditional methods. While facial detection problems with different commercial applications have been extensively studied for several decades, they still face problems with many specific scenarios, due to various problems such as severe facial occlusions, very low resolutions, intense lighting and exceptional changes in image or video compression artifacts, etc. The aim of this work is to robustly solve the issues listed above with a facial detection approach called Convolution Neural Network with Long short-term Model (CNN-mLSTM). This method first flattened the original frame, calculating the gradient image with Gaussian filter. The edge detection algorithm Canny-Kirsch Method will then be used to identify edge of the human face. The experimental findings suggest that the technique proposed exceeds the current modern methods of face detection.
ERZURUM VİLAYET SALNAMELERİ’NE GÖRE KİĞI KAZASI VE EĞİTİM (1870-1900)
Authors: GÜMÜŞSOY Emine , ÖZEGE Yonca
Published: June 2021

Osmanlı Devleti’nde 19. yüzyılın ortalarından itibaren yayınlanmaya başlanan salnamelerde, vilayetler ve buralara bağlı bulunan kaza ve nahiyelere dair idare teşkilatından ekonomik durumlarına, coğrafi ve mimari yapılarına kadar birçok bilgiler kaydedilmiştir. Erzurum’a bağlı bir kaza olan Kiğı’ya dair bu tür bilgiler de Erzurum Vilayet Salnameleri’nde bulunmaktadır. Bu çalışmada, Kiğı Kazası’nın etnik yapısı, ekonomik faaliyetleri, coğrafi özellikleri, eğitim kurumları ve diğer mimari yapıları vb. Erzurum Vilayet Salnameleri’nden faydalanılarak incelenmiştir. Müslüman ve Hıristiyan milletinin yaşadığı Kiğı’da her iki millete de ait mektep ve ibadethanelerin mevcut olduğu görülmektedir. Kiğı Kazası’nda genelde sıbyan mekteplerinin çoğunlukta olduğu, çocukların ilk eğitimlerini tamamlamalarına olanak tanındığı tespit edilmiştir.
SCHOOLS AND MẬBEDS AS EDUCATIONAL INSTITUTIONS OF NON-MUSLIMS IN ANATOLIA IN THE XIIIth CENTURY
Authors: KARAKÖK Tunay
Published: June 2021

In XIIIth century, after the 1071 Battle of Mangizert, Kutalmışoğlu Suleymanshah’ leadership of the organization has been largely realized in Anatolia (Turkey) that a century Anatolian Seljuk Empire's domination continued. So much so that the first half of the century in question gives the image of Anatolia where a Seljuk rule was established, while the second half is an Anatolia where Turkish political unity and the authority of the Anatolian Seljuk State disappeared as a result of the Babais’ Revolt in 1239 and the Kösedağ Wars in 1243, where confusion, chaos and instability prevailed. gives the image. In this century, when the Anatolian Seljuk domination basically existed in small regional political structures known as the principalities in some places and which we see that they reached more than twenty large and small political structures, in Anatolia, besides Muslim subjects, there were also a considerable number of non-Muslim subjects and We see that Muslim Turks, who have been around two hundred years after their arrival, and these subjects live together. In addition to being in political structures, the educational activities of these subjects, who are seen to be in a religious, economic and socio-cultural fusion with Muslims, also take an important place in socio-cultural life. Here in this study; the institutions that have an important place in the education and training activities of Christian and Jewish subjects such as Greek and Armenian living in Anatolia in the XIIIth century are discussed. The subject of education, which is tried to be evaluated in terms of schools and mậbeds serving as schools, has been addressed by making use of the sources of the period and modern sources written in parallel with these sources.
Outpatient prescribing and prophylactic antibiotic use for recurrent urinary tract infections in British Columbia, Canada
Authors: Saatchi Ariana , Yoo Ji Won , Marra Fawziah
Published: June 2021

Introduction: Urinary tract infections (UTI) are one of the most common infections, have frequent recurrences, and may debilitate quality of life. UTI is considered recurrent if there are three individual cases of UTI within 12 months. The objective of this study was to set a baseline for recurrent urinary tract infections (rUTI) in women, and rUTI-associated antibiotic prescribing in the presence of antimicrobial stewardship efforts.

Methods: Data for rUTI in women were organized through a provincial prescription database, physician billing system, and a consolidation file to combine antibiotic prescribing, diagnoses and patient demographics. Rates of rUTI cases and prescriptions were examined, and trends of antibiotics were separated by major anatomical therapeutic chemical classes.

Results: A total of 2 234 903 rUTI-associated prescriptions were dispensed for 674 785 rUTI cases from 2008–2018; 2 205 703 prescriptions were for treatment and 29 310 prescriptions were for prophylaxis of rUTI. The prevalence of rUTI cases declined by 59%, while overall rUTI-associated antibiotic prescribing decreased by 73%. The greatest decrease was seen in quinolones (87%), while nitrofurantoin became the most common rUTI-antibiotic dispensed, accounting for 42% of prescriptions overall.

Conclusions: Implementation of numerous antimicrobial stewardship efforts may have contributed to the decrease in antibiotic prescribing, particularly for quinolones. In line with local antibiograms and guidelines, nitrofurantoin is the most used antibiotic for rUTI by far, distinctly preferred over other antibiotics secondary to the lack of E. coli resistance.
Biopsychosocial predictors of suicide risk in patients with interstitial cystitis/bladder pain syndrome
Authors: Tripp Dean A. , Dueck Joel , Holden Ronald R. , Moreau Julia , Doiron R. Christopher , Nickel J. Curtis
Published: June 2021

Introduction: The impact of interstitial cystitis/bladder pain syndrome (IC/BPS) is prevalent and severe. Studies examining the IC/BPS prevalence and predictors of suicide risk are limited by their lack of theoretically relevant suicide research variables. This research reports suicide risk prevalence its biopsychosocial predictors for a community IC/BPS sample.

Methods: Self-identified female patients suffering from IC/BPS (N=813; 18–80 years, M= 46.60, standard deviation [SD] 14.10) recruited from online IC/BPS support groups completed measures of demographic, pain, symptoms, and psychosocial variables. Descriptive statistics, correlations, and multivariable logistic regressions examined prevalence, variable associations, and suicide risk prediction.

Results: Suicide risk prevalence was 38.1%. Suicide risk was associated with greater odds for exposure to suicide, psychache, hopelessness, and perceived burdensomeness to others. Further, examining suicide risk by levels of pain showed that exposure to suicide and hopelessness were consistent suicide risk predictors across pain levels; psychache for lower levels of pain, perceived burdensomeness in moderate and severe pain levels, and depression in moderate levels of pain.

Conclusions: The high prevalence of suicide risk is alarming and signifies an imperative for recognizing this risk within the IC/BPS population. The identified psychosocial risk factors may be used in refining screening and treatment and in directing future IC/BPS research.
COMPLEMENTARY TOPOLOGY AND BOOLEAN RING
Authors: KARIMPOUR RAHIM G.
Published: June 2021

A topology $\tau$ on a set $X$ is called Complementary topology if for each open set $U$ in-$\tau$, its Complement $X-U$ is also in $\tau$. Since Complementary topologies are the only topologies that form a Boolean ring under the usual operations. These topologies are characterized. The paper then concentrates on the determination of the ideals and maximal ideals of such a ring.
HERMITIAN SURFACES OF CONSTANT HOLOMORPHIC SECTIONAL CURVATURE II
Authors: SATO TAKUJI , SEKIGAWA KOUEI
Published: June 2021

The present paper ss a continuation of our previous work [7]. We shall prove that a compact Hernutian surface of pointwise positive constant holomorphic sectional curvature is biholomorphica.lly equivalent to a complex projective surface.
A SHORT NOTE ON TWO INEQUALITIES FOR SINE POLYNOMIALS
Authors: ALZER HORST
Published: June 2021

We present elementary proofs for

\[\sum_{\nu=1}^n(n+1-\nu)\sin(\nu x)>0\]

due to Lukács, and for

\[\sum_{\nu=1}^n\sin(\nu x)+\frac{1}{2}\sin((n+1)x) \quad\quad (*) \]

due to Fejér. Both inequalities are valid for $x \in (0, \pi )$ and $n = 1, 2, \cdots$. Furthermore we determine all cases of equality in (*).
ON THE CONVERGENCE OF NEWTON-LIKE METHODS
Authors: ARGYROS IOANNIS K. , SZIDAROVSZKY FERENC
Published: June 2021

This paper examines conditions for the convergence of gen­eralized Newton-like methods, and estimates the speed of convergence.
FIXED POINTS AND BEST APPROXIMATIONS FOR MEASURABLE MULTIFUNCTIONS WITH STOCHASTIC DOMAIN
Authors: PAPAGEORGIOU NIKOLAOS S.
Published: June 2021

In this paper we prove a best approximat10n and a ran­ dom fixed point theorems for Hausdorff continuous muJtifunctions with stochastic domain. Our result extend several earlier ones existmg in the literature. We .also show that in Engl [3] some of the hypotheses can be weakened.