bluuebunny/crossref_metadata_2025_split huggingface dataset:
Olympism and the Olympic Charter – The Potential for Women
Authors: Pearce Simone 
Published: June 2021

Extract: The involvement of women in and around the Olympic Games has been the subject of much conjecture.The International Olympic Committee (IOC) has over many years, undertaken significant efforts to advance the position of women in and in relation to the Olympic Games. One way the IOC has sought to increase the participation of women athletes at the Olympic Games in recent times, has been to agitate for the inclusion of women from countries where representation has not occurred in the past, or has been poor.
Using Tax Incentives to Encourage Investment in the Australian Film Industry
Authors: Clark Braedon 
Published: June 2021

In light of the recent adoption fo Film Licensed Investment Companies by the Commonweatlh Government, this article examines the operation and effect tax incentives have had on indirect investment in the Australian film industry. The article looks at whether there is a need for tax incentives, the policy justifications for providing tax incentives and which type of incentive is most effective. This article argues for expansion of tax incentives to encourage private investment in the Australian Film Industry. An increase in investment may well promote the quality, creativity and commercial viability of Australian Films.
Value Added Tax in Croatia - An (Almost) Perfect Tax in an Imperfect Environment
Authors: Arbutina Hrvoje 
Published: June 2021

This article considers value added tax issues in Croatia. Generally, Croatian VAT is in accordance with the Sixth Directive of EU. This Directive was the model on which the Croatian VAT was designed. It raises design issues for other countries implementing a VAT/GST. In Croatia, the tax treatment of financial services is different from the solution in the Directive, giving unjustified advantage (tax exemption) to certain financial institutions. Originally there was only one tax rate, but later, dictated by political need, a zero rate was introduced. The author considers other issues of implementation including the length of accounting periods.
Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business
Authors: Pope Jeff 
Published: June 2021

The burden of small business acting as an ‘unpaid tax collector’, particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews international estimates of small business tax compliance costs, particularly for the GST, that clearly demonstrate regressivity and the large relative burden faced by small business. Estimates of small business GST start-up costs and their relevance for recurrent costs are considered, with the importance of offsetting benefits, including cash flow and managerial benefits, being recognised. The key part of the article assesses four major ways of alleviating the ‘GST paperwork’ burden upon small business: (monetary) compensation; raising the GST registration threshold level; improved tax payment arrangements; and taxpayer education. Based on UK and French experience, it appears that, for Australia, an extension of existing policies, particularly simplified tax payment arrangements, offer the best prospects. However, such policies need to be carefully crafted with some degree of innovation and less emphasis on the tax revenue foregone.
Deductibility of Education Fees
Authors: Bentley Duncan , Corkery Jim 
Published: June 2021

[Extract]Education to acquire a skill is a capital asset. Expenditure to create this asset is distinct from the revenue-related expenditure to maintain education skills. The present law on deductibility requires that the taxpayer be in an established career already, and that the education expenditure be to ensure advancement in that career, and lead to promotion and increased income in that career. As the tax law stands, the cost of education to acquire new skills is not deductible.
Taxation in Australia of Non-Resident Athletes : Maurice Green and the Olympic Games : Can the ATO Catch the Fastest Man in the World?
Authors: Lloyd-Pugh Tegan , McMahon Jane 
Published: June 2021

The taxation of international athletes competing in Australia depends largely on the source and character of income earned. The existence of tax treaties or Double Tax Agreements between Australia and an athlete’s home country can also have an impact on an athlete’s assessable income. Following Braedon Clark and Leslie Miller’s Taxation and Sport in Australia, this article extends the scope to examine taxation of typical forms of income earned by international athletes competing in Australia, both in a non double tax agreement environment and in jurisdictions with double taxation agreements. Following the Sydney Olympics and Goodwill Games, the FIFA World Cup in Korea and the Commonwealth Games in Manchester, and with the Rugby World Cup in 2003, this discussion remains topical.
Turning Base Metal Into Gold - Ronpibon Tin Revisited
Authors: Gerber Paul 
Published: June 2021

[Extract]This article is the result of a light hearted after-dinner speech I gave at the Sixth Owen Dixon Dinner at Bond University in which I suggested, tongue in cheek, that the thousands of judges magistrates, Law Reform Commissioners, barristers, solicitors and – dare I say it – Law Professors – junketing to places like Florence, Dublin Paris and New York might derive little comfort from the decision of the High Court in Ronpibon Tin1 if they claim all their expenses as outgoings incurred in achieving ‘professional development’. And this was before Queensland Magistrates decided to close their courts for three days for their annual ‘professional development’ conference, coincidentally taking place at the same time as the State of Origin rugby league match in Brisbane. Jim Corkery, rarely missing an opportunity, quickly challenged me to write an article on Ronpibon Tin. So here it is!
Complying with Australian and PATA Transfer Pricing Documentation Rules - A Sisyphean Task?
Authors: Markham Michelle 
Published: June 2021

With the increase in international trade, revenue authorities are taking an aggressive approach to transfer pricing. This article argues that Australian documentation requirements are particularly cumbersome and can give rise to unreasonable application of penalty provisions, given the lack of clarity in the rules. It recommends improved rule clarity and a ‘one-strike’ safe harbor. Australia has joined with the United States, Canada and Japan to produce a multilateral transfer pricing documentation package in response to concerns that the documentation burden is excessive. This article argues that although the package is a good first step, it does not yet meet its goals of certainty, flexibility and cost-saving.
An Analysis of the Concepts of ‘Present Entitlement’
Authors: Everett Anna 
Published: June 2021

The correct allocation of tax liability under a trust is determined by reference to the beneficiary’s ‘present entitlement’ to the income of the trust. It is apparent that the equitable nature of the parties’ interests, under a trust, has made the determination of tax liability difficult. In order to clarify the position, this article will outline the equitable principles referred to in case law.
Tax Rulings : Opinion or Law? The Need for an Independent ‘Rule-Maker’
Authors: Scolaro Diana 
Published: June 2021

The taxation ruling system in Australia lacks the necessary independence required to operate fairly for taxpayers. This is because rulings are issued by the Commissioner and, given his primary role as tax collector, his rulings are inherently biased. This bias is problematic because in practice, rulings tend to achieve a ‘de facto’ law status and therefore, the opinion of the Commissioner is unfairly applied as if it were law. To restore equity in the system, an independent ‘rule-maker’ is essential. This article examines the need for an independent rulemaker, and puts forward an initiative for the independent administration of Australia’s tax ruling system.
Farming carbon: taxation implications of the Carbon Farming Initiative
Authors: Black Celeste , Dirkis Michael 
Published: June 2021

The Government’s clean energy strategy, to commence from 1 July 2012, departs from the former Carbon Pollution Reduction Scheme (CPRS) in a number of ways. One key departure is the Carbon Farming Initiative (CFI). The CFI signals a change in approach to land use issues from the previous CPRS, as the Government has decided agriculture and other land-based activities will not be covered by the carbon pricing mechanism. Rather, changes in land use will be incentivised by way of the CFI. The CFI also goes well beyond the forestry-based activities included in the CPRS to cover many and varied project types. This article explores the tax implications of key elements of the CFI. It describes the link between the CFI and the carbon price that forms the basis for the inclusion of units issued under the CFI in the taxation rules. It also outlines the key operation and taxation elements of the revised clean energy scheme and highlights key departures from the CPRS.
Turning gambling silver into tax gold?
Authors: Tretola John 
Published: June 2021

This paper is on the topic of gambling winnings and how silver (coin/money) can sometimes, if the correct set of circumstances exist, be turned into tax gold (tax payable to the Australian Tax Office). This is a topical issue due to some recent publicity in Australia about the so called Punters’ Club and their reported annual profit of $50 million gained from some $2 billion worth of bets placed annually and how the Australian Tax Office (ATO) is looking to tax the 19 identified members of this ‘club’ on their respective share of these winnings. These club members are of course choosing to ‘gamble’ against the ATO that they should not be taxed. The paper looks at the various approaches taken by Australian courts over the last century to the issue of whether gambling wins are assessable and highlights that of critical importance to the resolution of this issue is whether the gambling activities are carried on in the form of a business activity in a systematic and organised manner and whether the gambling activities involve a significant element of skill as opposed to mere random outcomes. The paper also considers the approaches to gambling cases taken in other similar tax law jurisdictions to Australia, such as the United Kingdom, Canada and New Zealand, in order to reveal common threads applicable to judgments across these different jurisdictions. Based on the principles of case law identified, the paper also considers the likely ‘chances’ of the Punters’ Club’s success in its arguments against the ATO.
PERLINDUNGAN HUKUM PASIEN DALAM LAYANAN KONSULTASI KESEHATAN ONLINE
Authors: Budiyanti Rani Tiyas , Herlambang Penggalih Mahardika 
Published: June 2021

Layanan konsultasi kesehatan online atau sering dikenal dengan telekonsultasi merupakan bagian dari telemedisin. Teknologi tersebut mulai berkembang di Indonesia sejalan dengan perkembangan teknologi informasi di bidang kesehatan. Fleksibilitas waktu, biaya konsultasi yang lebih rendah, jangkauan yang luas, serta peningkatan layanan kesehatan merupakan keuntungan yang diperoleh dari implementasi teknologi tersebut. Meskipun demikian, implementasi layanan konsultasi dokter online berpotensi menimbulkan permasalahan etika dan hukum di Indonesia seperti permasalahan legalitas tempat praktik, legalitas izin praktik, transaksi terapeutik, serta permasalahan kerahasiaan dan keamanan data pasien. Indonesia belum memiliki regulasi khusus mengenai implementasi konsultasi kesehatan online. Regulasi spesifik diperlukan agar implementasi teknologi tersebut tidak bertentangan dengan etika dan hukum. Selain itu, medical device standard sebaiknya terus dikembangkan untuk mendukung implementasi layanan konsultasi dokter online.
The impact of cannabis use on male sexual function: A 10-year, single-center experience
Authors: Shiff Benjamin , Blankstein Udi , Hussaen Jafar , Jarvi Keith , Grober Ethan , Lo Kirk , Lajkosz Katherine , Krakowsky Yonah 
Published: June 2021

Introduction: Despite increasing consumption rates in much of the world, the impact of cannabis use on various components of male sexual function remain poorly established. The purpose of this study was to further evaluate the relationship between cannabis use and reproductive and sexual function using a large patient cohort from a single academic andrology clinic.
Methods: This is a historical cohort study from a single academic center andrology clinic. Patients from 2008–2017 were included. Intake questionnaires provided baseline demographic information, as well as data regarding substance use and various sexual function parameters. Subjects were categorized as cannabis users or non-users. Cannabis users and non-users were compared using descriptive statistics and Chi-squared tests, and regression analyses were performed to test for association.
Results: A total of 7809 males were included in the study; 993 (12.7%) were cannabis users and 6816 (87.3%) were non-users. Cannabis users had a higher mean Sexual Health Inventory for Men (SHIM) score (21.94.4 vs. 21.24.8, p<0.001) and mean serum total testosterone (13.412.0 nmol/L vs. 12.611.8 nmol/L, p=0.04) than non-users, although they also had a higher rate of positive Androgen Deficiency in the Aging Male (ADAM) scores (52% vs. 46%, p<0.001). Cannabis users also reported higher sexual frequency compared to non-users (8.8 events/month vs. 7.8 events/month, p<0.05). On multivariate analysis, cannabis use was not associated with SHIM score or serum testosterone concentration. Cannabis use was associated with positive ADAM scores.
Conclusions: Cannabis use was not associated with clinically significant deleterious effects on male sexual parameters in this cohort.
New tools for assessing information literacy
Authors: Nierenberg Ellen , Låg Torstein , Dahl Tove I. 
Published: June 2021

There is a need for short and easily administered measures for assessing students’ levels of information literacy (IL), as currently existing measures are long and cumbersome. We have therefore created a suite of tools, the “Tromsø Information Literacy Suite” (TROILS), for IL assessment. This suite of tools is freely available on an open platform for others to both use, adapt, and supplement. In this presentation, we introduce three TROILS assessment tools:
1.a test to assess students’ knowledge of key aspects of IL
2.a source evaluation measure to assess students’ abilities to select and critically evaluate sources
3.a source use measure to assess students’ abilities to use sources correctly when writing
Together, these tools measure what students know and do regarding key facets of IL. We will discuss the tools’ development and present results of our research with students at different levels higher education.The IL test was developed using procedures intended to ensure acceptable psychometric measurement properties. These included expert consultation for content validity, student think-aloud-protocols for readability, item selection based on a pilot sample, exploratory factor analysis, and measures of reliability and validity. The test was deployed during the fall semester of 2019. In addition to assessing students’ IL levels, test results were used to explore the dimensionality of the IL construct. Results indicate that IL is a heterogeneous construct, and we will discuss important implications of this find for how IL is measured. Results from the source evaluation and source use measures were compared with test results to see whether what the students actually do in their coursework correlates with what they know, based on the test. Results indicate weak to moderate, but statistically significant, correlations. All three measures will be used longitudinally to measure students’ progress over three years.
Discrete simulation analysis of COVID-19 and prediction of isolation bed numbers
Authors: Li Xinyu , Cai Yufeng , Ding Yinghe , Li Jia-Da , Huang Guoqing , Liang Ye , Xu Linyong 
Published: June 2021

Background
The outbreak of COVID-19 has been defined by the World Health Organization as a pandemic, and containment depends on traditional public health measures. However, the explosive growth of the number of infected cases in a short period of time has caused tremendous pressure on medical systems. Adequate isolation facilities are essential to control outbreaks, so this study aims to quickly estimate the demand and number of isolation beds.

Methods
We established a discrete simulation model for epidemiology. By adjusting or fitting necessary epidemic parameters, the effects of the following indicators on the development of the epidemic and the occupation of medical resources were explained: (1) incubation period, (2) response speed and detection capacity of the hospital, (3) disease healing time, and (4) population mobility. Finally, a method for predicting the number of isolation beds was summarized through multiple linear regression. This is a city level model that simulates the epidemic situation from the perspective of population mobility.

Results
Through simulation, we show that the incubation period, response speed and detection capacity of the hospital, disease healing time, degree of population mobility, and infectivity of cured patients have different effects on the infectivity, scale, and duration of the epidemic. Among them, (1) incubation period, (2) response speed and detection capacity of the hospital, (3) disease healing time, and (4) population mobility have a significant impact on the demand and number of isolation beds (P <0.05), which agrees with the following regression equation: N = P × (−0.273 + 0.009I + 0.234M + 0.012T1 + 0.015T2) × (1 + V).
Effect of Fractions, and Compounds from Typha capensis in LPS-Stimulated Raw 264.7 Cells. Pro and Anti-inflammatory Cytokines
Authors: Ondua Moise 
Published: June 2021

Typha capensis is widely used by traditional healers to treat male fertility, venereal problems and inflammation. There are many molecular targets implicated in the inflammatory process: pro- and anti-inflammatory cytokines such as interleukin 1-β, IL-6, IL-10, IL-12p70, tumor necrosis factor alpha (TNF-α), and IL-8, and other proteins such as COX-2, and iNOS. In order to clarify the anti-inflammatory mechanism of action of compounds isolated from T. capensis, RAW 264.7 macrophages were activated by lipopolysaccharide and pre-treated with T. capensis isolated compounds. Lipopolysaccharide-stimulated RAW macrophages after treatment with T. capensis crude acetone extract resulted in decreasing expression of pro-inflammatory cytokines (TNF-α, IL-6,) and increased expression of immunomodulatory cytokine IL-12 P 70. Isorhamnetin-3-O-β-D-glucoside and isorhamnetin 3-O rutinoside increased the expression of pro-inflammatory cytokines TNF-α, but failed to reduce the expression of IL-1β and TNF-α. Isorhamnetin-3-O-β-D-glucoside and isorhamnetin 3-O rutinoside increased the expression of immunomodulatory cytokine IL-12p70. Isorhamnetin-3-O-β-D-glucoside increased the expression of the anti-inflammatory cytokine IL-10 compared to quercetin and LPS-stimulated macrophages. The effect of isorhamnetin 3-O-rutinoside and isorhamnetin-3-O-β-D-glucoside on molecular targets of inflammation may provide support for the use of T. capensis by traditional healers against inflammation.
Monopolar Transurethral Resection of the Prostate; Experience in a Tertiary Centre in Nigeria
Authors: Ofoha Chimaobi Gideon , Dakum Nuhu Kutan , Akhaine Julius , Sambo Nicky Mariah 
Published: June 2021

Aim and Objectives: To determine the perioperative, short-term success and complications of TURP.
Study Design: Retrospective study.
Place and Duration of Study: The study was carried out at the Division of Urology, Department of Surgery, Jos University Teaching Hospital, Jos, Nigeria, from January 2017 to December 2020.
Methodology: This was a retrospective study, where the records of men who had TURP and were followed up for a year were reviewed. The data included the patients’ age, size of the prostate gland (grams), duration of surgery(mins), blood transfusion, clot retention, length of catheterisation (silicon catheter) in days, hospital stay (days), postoperative infection, postoperative incontinence, re-operation, bladder neck stenosis, urethral stricture and TURP syndrome.
Results: Forty-five patients who had TURP from January 2017 to December 2020 were studied. The patients mean age was 66.33±7.60. The mean prostate size was 60.76±20.26. The mean duration of surgery, catheter duration and hospital stay were 58.89±11.93, 3.56±1.44 and 4.38±2.10, respectively. The overall complication was 3.5%. Postoperative infection was the commonest complication (epididymo-orchitis 11.1% and urosepsis 2.2%). Other complications included clot retention 4.4%, TURP syndrome 2.2%, bladder neck stenosis 2.2% and urge incontinence 2.2%. There was no urethral stricture, re-operation or bladder rupture. No mortality was recorded.
Conclusion: This study showed that most TURP complications were minor and within acceptable rates. Its attraction includes short hospital stay and short duration of catheterisation. Overall, TURP performed within our institution were generally safe and well-tolerated.
Nuclear Fuel Reserves
Authors: Peel Ross 
Published: June 2021

Abstract
Nuclear fuel is not a renewable resource, and reserves of uranium and other fuel materials must be carefully stewarded to ensure the long‐term operability of nuclear energy systems. This article discusses the geological and geographical distribution of uranium resources globally, including unconventional sources such as uranium dissolved in seawater and surplus military nuclear materials. The growth of production capacity, supply, and demand relationships are presented under different scenarios. Secondary sources of uranium fuel, as well as nuclear fuel cycle options that can increase the quantity of nuclear fuel producible from a given starting quantity of natural uranium, such as the use of mixed‐oxide fuels and underfeeding of enrichment plants, are introduced. The article also includes a discussion of breeder reactors, which can be fueled with a much broader range of nuclear fuel types than currently used reactor technologies, greatly increasing the proportion of natural uranium which can be used within nuclear power reactors. Finally, thorium is introduced as an alternative nuclear fuel to uranium, which is more abundant than uranium but brings unique technical challenges. At the start of 2017, globally there were estimated to be approximately 6,142,000 tonnes of identified uranium resources recoverable at a cost of less than $130 per kg of uranium. This should be sufficient to meet the needs of a projected nuclear reactor fleet for several decades, even under high growth scenarios for nuclear energy. As such, there is currently little commercial drive toward the use of alternative nuclear fuel types.
Bessel‐Beam Antennas
Authors: Comite Davide , Fuscaldo Walter , Burghignoli Paolo , Galli Alessandro , Baccarelli Paolo 
Published: June 2021

AbstractThe capability of controlling the spatial broadening of the radiation moving away from the relevant sources is considered a very attractive feature for a plethora of applications, such as imaging, diagnostic, and wireless power transfer. An important class of ideal solutions of the scalar wave equation that remain confined and do not undergo diffracting spreading are the so‐called Bessel beams.In the past few decades, several techniques have been proposed to design zeroth‐ and higher order Bessel beams, all based on the scalar wave theory.More recently, a significant amount of research activity has been devoted to design devices and techniques for the generation of Bessel beams at lower frequencies, thus based on conventional vector solutions of Maxwell's equation. A comprehensive review of the most representative approaches constitutes the main goal of this article.