cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
Artificial Sweeteners Stimulate Adipogenesis and Suppress Lipolysis Inependent of Sweet Taste Receptors
Creators: name: Simon, BR
name: Parlee, SD
name: Learman, BS
name: Mori, H
name: Scheller, EL
name: Cawthorn, WP
name: Ning, X
name: Gallagher, KA
name: Tyrberg, B
name: Assadi-Porter, FM
name: Evans, CR
name: Macdougald, OA
Publisher: name: Elsevier
Year: 2013
Subjects: Acesulfame K
Adipogenesis
Akt
G Protein-coupled Receptors (GPCR)
Lipolysis
Metabolism
Saccharin
T1R2
T1R3
3T3-L1 Cells
Adipocytes
Adjuvants, Immunologic
Animals
CCAAT-Enhancer-Binding Protein-alpha
Cell Differentiation
Colforsin
Cyclic AMP
Female
Forkhead Box Protein O1
Forkhead Transcription Factors
Humans
Male
Mice
Middle Aged
PPAR gamma
Phosphatidylinositol 3-Kinases
Phosphorylation
Proto-Oncogene Proteins c-akt
Receptors, G-Protein-Coupled
Stem Cells
Sterol Esterase
Sweetening Agents

description: Gprotein-coupled receptors mediate responses to a myriad of ligands, some of which regulate adipocyte differentiation and metabolism. The sweet taste receptors T1R2 and T1R3 are G protein-coupled receptors that function as carbohydrate sensors in taste buds, gut, and pancreas. Here we report that sweet taste receptors T1R2 and T1R3 are expressed throughout adipogenesis and in adipose tissues. Treatment of mouse and human precursor cells with artificial sweeteners, saccharin and acesulfame potassium, enhanced adipogenesis. Saccharin treatment of 3T3-L1 cells and primary mesenchymal stem cells rapidly stimulated phosphorylation of Akt and downstream targets with functions in adipogenesis such as cAMP-response element- binding protein and FOXO1; however, increased expression of peroxisome proliferator-activated receptor γ and CCAAT/enhancer-binding protein α was not observed until relatively late in differentiation. Saccharin-stimulated Akt phosphorylation at Thr-308 occurred within 5 min, was phosphatidylinositol 3-kinase-dependent, and occurred in the presence of high concentrations of insulin and dexamethasone; phosphorylation of Ser-473 occurred more gradually. Surprisingly, neither saccharin-stimulated adipogenesis nor Thr-308 phosphorylation was dependent on expression of T1R2 and/or T1R3, although Ser-473 phosphorylation was impaired in T1R2/T1R3 double knock-out precursors. In mature adipocytes, artificial sweetener treatment suppressed lipolysis even in the presence of forskolin, and lipolytic responses were correlated with phosphorylation of hormone-sensitive lipase. Suppression of lipolysis by saccharin in adipocytes was also independent of T1R2 and T1R3. These results suggest that some artificial sweeteners have previously uncharacterized metabolic effects on adipocyte differentiation and metabolism and that effects of artificial sweeteners on adipose tissue biology may be largely independent of the classical sweet taste receptors, T1R2 and T1R3. © 2013 by The American Society for Biochemistry and Molecular Biology, Inc.
Becoming Cleopatra
Creators: name: Lucking, David
Publisher: name: Humanities Commons
Year: 2022
Subjects: subject: Shakespeare plays

description: This article investigates the ramiﬁcations of the word ‘become’ as it is deployed in Antony and Cleopatra, the term being invested with several distinct meanings which Shakespeare pursues the implications of and at the same time plays off against one another. It is argued that the play is deeply concerned with questions of an ontological nature, and that the contraposition between the rival perspectives of Rome and Egypt reﬂects a tension between the different conceptions of being, becoming, and identity articulated within it.
Synthesis, characterization, DNA binding, DNA cleavage, antioxidant and in vitro cytotoxicity studies of ruthenium(II) complexes containing hydrazone ligands
Creators: name: Maruthachalam Mohanraj
name: Ganesan Ayyannan
name: Gunasekaran Raja
name: Chinnasamy Jayabalakrishnan
Publisher: name: Taylor & Francis
Year: 2016
Subjects: subject: Biophysics
subject: Biochemistry
subject: Space Science
subject: Cell Biology
subject: Molecular Biology
subject: Biotechnology
subject: 59999 Environmental Sciences not elsewhere classified
subject: FOS: Earth and related environmental sciences
subject: 39999 Chemical Sciences not elsewhere classified
subject: FOS: Chemical sciences
subject: Cancer

description: The synthesis, spectral characterization, and biological studies of ruthenium(II) hydrazone complexes [RuCl(CO)(PPh3)2L] (where L = hydrazone ligands) have been carried out. The hydrazones are monobasic bidentate ligands with O and N as the donors and are preferably found in the enol form in all the complexes. The molecular structure of the ligands HL1, HL2, and HL3 were determined by single-crystal X-ray diffraction. The DNA binding studies of the ligands and complexes were carried out by absorption spectroscopic and viscosity measurements. The results revealed that the ligands and complexes bind to DNA via intercalation. The DNA cleavage activity of the complexes, evaluated by gel electrophoresis assay, revealed that the complexes are good DNA cleaving agents. The antioxidant properties of the complexes were evaluated against DPPH, OH, and NO radicals, which showed that the complexes have strong radical-scavenging. Further, the in vitro cytotoxic effect of the complexes examined on HeLa and MCF-7 cancer cell lines showed that the complexes exhibited significant anticancer activity.
JOB SATISFACTION AND PERFORMANCE OF JUNIOR HIGH SCHOOL TEACHERS
Creators: name: Janubas, Claude Elvin
name: Jaudian, Edmar
name: Oco, Richard
Publisher: name: Humanities Commons
Year: 2022

description: This study aimed to investigate and explore the impact of job satisfaction on the performance of Math junior teachers. To facilitate such concern, a survey questionnaire was used to determine the level of job satisfaction with indicators covering compensation and benefits, leadership of administrators, social relationship, and work environment. Data mining on teachers' IPCRF rating were also collected that served as the basis for performance. Unstructured Interviews to the respondents were done by the researcher to validate the gathered data. Frequency, Percentage, Mean, T-test were the statistical tools used in this research. The results showed that teachers' overall job satisfaction level for compensation and benefits and social relationships were at a strongly satisfied level while leadership of administrators and work environment were at a satisfied level. In terms of level performance, 70% of the teachers were at outstanding level and 25% were at very satisfactory level. All job satisfaction demographics namely: compensation and benefits, leadership of administrators, social relationship and work environment showed significant difference towards teachers‟ performance. Thus, a satisfied teacher can also become a productive and performing teacher.
Synthesis, characterization, dna binding, dna cleavage, antioxidant and in vitro cytotoxicity studies of ruthenium(II) complexes containing hydrazine ligands
Creators: name: Maruthachalam Mohanraj
name: Ganesan Ayyannan
name: Gunasekaran Raja
name: Chinnasamy Jayabalakrishnan
Publisher: name: Taylor & Francis
Year: 2016
Subjects: subject: Biophysics
subject: Biochemistry
subject: Space Science
subject: Cell Biology
subject: Molecular Biology
subject: Biotechnology
subject: 59999 Environmental Sciences not elsewhere classified
subject: FOS: Earth and related environmental sciences
subject: 39999 Chemical Sciences not elsewhere classified
subject: FOS: Chemical sciences
subject: Cancer

description: The synthesis, spectral characterization and biological studies of ruthenium(II) hydrazone complexes [RuCl(CO)(PPh3)2L] (where L = hydrazone ligands) have been carried out. The hydrazones are monobasic bidentate ligands with O and N as the donors and are preferably found in the enol form in all the complexes. The molecular structure of the ligands HL1, HL2 and HL3 were determined by single crystal X-ray diffraction. The DNA binding studies of the ligands and complexes were carried out by absorption spectroscopic and viscosity measurements. The results revealed that the ligands and complexes bind to DNA via intercalation. The DNA cleavage activity of the complexes, evaluated by gel electrophoresis assay, revealed that the complexes are good DNA cleaving agents. The antioxidant properties of the complexes were evaluated against DPPH, OH and NO radicals, which showed that the complexes have strong radical-scavenging. Further, the in vitro cytotoxic effect of the complexes examined on HeLa and MCF-7 cancer cell lines showed that the complexes exhibited significant anticancer activity.
Generating land-cover maps from remotely sensed data: manual vectorization versus object-oriented automation
Creators: name: Machala, Martin
name: Marketa Honzova
name: Klimanek, Martin
Publisher: name: Monash University
Year: 2016
Subjects: subject: 160401 Economic Geography
subject: FOS: Social and economic geography
subject: Geography
subject: 90903 Geospatial Information Systems
subject: FOS: Environmental engineering

description: Manual vectorization of multispectral images is a widely used method for making land-use or land-cover maps. Although it is usually considered relatively accurate it is very time consuming, which has prompted the use in recent years of various semiautomatic methods for classifying remotely sensed images. One of the most promising of the latter is object-oriented image analysis based upon image segmentation, but the accuracy of its results, as well as its time demands, are disputed. Accordingly, this paper compared manual vectorization with object-oriented classification to reveal the strong and weak points of each. Two qualitatively different datasets were classified using both methods; time costs were monitored and accuracy levels were compared. It was found that manual vectorization achieved better overall accuracy (up to 93% versus 84%), but the semiautomatic method was usually more accurate when classifying some specific features such as roads, built-up areas, broadleaf trees and coniferous trees. The verdict regarding time-efficiency was less clear cut. The best method depends upon the spatial and spectral resolution of the data being processed.
Toolkitting: an unrecognized form of expertise for overcoming fragmentation in inter- and transdisciplinarity
Creators: name: Bammer, Gabriele
name: Di Giulio, Antonietta
name: Laursen, Bethany
name: Paulsen, Theres
name: Robson-Williams, Melissa
name: Studer, Sibylle
name: Vienni-Baptista, Bianca
Publisher: name: Humanities Commons
Year: 2024
Subjects: subject: Interdisciplinary research
subject: Tools
subject: Expertise

description: A growing number of inter- and transdisciplinary (ITD) toolkits provide methods, processes, concepts, heuristics, frameworks, and other resources for designing and implementing ITD research. A brief overview of the currently fragmented toolkits landscape is provided, fleshed out through descriptions of four toolkits. Fragmentation means that researchers are unaware of, and do not have access to, the full array of tools that could benefit their investigations. Overcoming fragmentation requires attention to toolkitting, which is the relatively overlooked bundle of practices involved in the creation, use, maintenance, funding, and study of toolkits. In particular, the processes and expertise involved in the creation, maintenance, and study of toolkits are described. Toolkitting as metawork can make resources more accessible, useful, and rigorous, enhancing ITD research. Future toolkitting can be strengthened with attention to key questions that can guide the activities of, respectively, toolkit creators and curators, scholars, and funders. Examining the toolkits landscape through the lens of toolkitting suggests that the development of a comprehensive, ongoing inventory is a first step in overcoming toolkit fragmentation. An inventory could also be the foundation for an even bolder initiative—a federated knowledge bank—that connects and develops the range of existing and future toolkits. The inventory and federated knowledge bank also provide a shared project to bring together the expertise of ITD toolkit creators, curators, users, funders, and scholars to achieve a step-change in enhancing ITD research.
Menu of integrative relations
Creators: name: Laursen, Bethany
Publisher: name: Humanities Commons
Year: 2023
Subjects: subject: Interdisciplinary research
subject: Integration (Theory of knowledge)
subject: Interdisciplinary approach in education
subject: Science--Philosophy

description: This list reflects developing research on integration conducted by Michael O’Rourke, Stephen Crowley, and Bethany Laursen. This list is not complete, nor is it guaranteed to be accurate. Use it as a “menu of options” to support your own creative and critical thinking about your project. Please contact Bethany Laursen to suggest improvements at laursenb@umich.edu.
Menu of integrative relations
Creators: name: Laursen, Bethany
Publisher: name: unknown
Year: 2023
Subjects: subject: Integration (Theory of knowledge)
subject: Science--Philosophy
subject: Interdisciplinary approach in education
subject: Interdisciplinary research

description: This list reflects developing research on integration conducted by Michael O'Rourke, Stephen Crowley, and Bethany Laursen. This list is not complete, nor is it guaranteed to be accurate. Use it as a "menu of options" to support your own creative and critical thinking about your project. Please contact Bethany Laursen to suggest improvements at laursenb@umich.edu.
Walking the line: when is tax advice a conspiracy to defraud the Commonwealth? An analysis of Pearce v the Queen.
Creators: name: Hodgson, Helen
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: The Commonwealth has had a recent string of cases where a person has been successfully prosecuted for fraud, or conspiracy to defraud the Commonwealth. R v Pearce resulted in five people being imprisoned following the collapse of a mass marketed scheme, known as "Servcom". Of the five convicted of conspiracy, three were accountants that had been involved in arranging the tax effective financing that was the basis of the scheme. A charge of conspiracy to defraud the Commonwealth requires that the parties have acted dishonestly, and in a way that puts the revenue at risk. In the context of tax planning, tax advisers regularly give advice that is intended to reduce the tax liability of their client. This article examines the Pearce case to identify why the actions of the tax advisers were seen as dishonest, thereby crossing the line that separates tax advice from a conspiracy to defraud the Commonwealth. It also examines the relationship between a tax scheme that may be invalidated under income tax law and fraud, as understood in the criminal law.
9(1): 1-35
Tax consolidation: key mergers and acquisitions issues
Creators: name: ALDRIN DE ZILVA
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description:
The introduction of the tax consolidation regime in Australia has had a profound impact on the tax implications of mergers and acquisitions in Australia. This article explores a number of practical tax consolidation issues and traps for the unwary which should be considered in a mergers and acquisitions context.
8(1): 181-205
Tax complexity and small business: a comparison of the perceptions of tax agents in the United States and Australia
Creators: name: McKercher, Margaret
name: Ingraham, Laura
name: Karlinsky, Stewart
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that the consideration of alternate treatments could better inform tax policymakers. That is, what can we learn from each other? The article compares and contrasts the perceptions of practitioners on small business tax complexity based on a questionnaire instrument conducted in the US and an electronic survey and case study conducted in Australia. Tax practitioners in the US consistently rated the areas of partnerships, estate and gift valuations, tax deferred exchanges, frequency of law changes and retirement plans as the most complex and progressive tax rates, estimated taxes, social security/self-employment taxes, corporate capital gain provisions and cash v accrual method as the least complex. In comparison, Australian practitioners found the frequency of change, the volume of legislative material and the effect of change on other aspects of taxation (including reporting) to be the major causes of complexity. Capital gain tax provisions were regarded as complex as were self-managed superannuation funds and trusts, but similar to US tax practitioners, Australian tax agents did not find the use of tax rates or accounting methods to be complex. The policy implications of these findings are discussed for both regimes, including the implications of having small business-specific rules.
8(2): 289-327
Stony Limits and Envious Walls: Metamorphosing Ovid in Romeo and Juliet and A Midsummer Night’s Dream
Creators: name: Lucking, David
Publisher: name: Humanities Commons
Year: 2020

description: This paper examines the story of Pyramus and Thisbe, which entered the European literary tradition by way of the fourth book of Ovid’s Metamorphoses, as it informs Romeo and Juliet and A Midsummer Night’s Dream. The discussion of the manner in which Ovid’s tragic tale haunts these Shakespearean works involves a consideration of the specular relation existing between the two plays that, among other things, also helps to explain some of the apparently anomalous elements in each. Attention is given to the manner in which Shakespeare’s works reflect the influence not only of the Ovidian original but of the different versions of the tale elaborated by Chaucer and Golding, and in particular to the emblematic image of the wall which, variously developed by his predecessors, plays a crucial role in both of Shakespeare’s plays.
title: Evaluation of pulse eddy current for autonomous airborne inspections
Creators: name: Zhao, Taiyi
name: Zhang, Dayi
name: Watson, Robert
name: Jackson, William
name: MacLeod, Charles Norman
name: Mohseni, Ehsan
name: Dobie, Gordon
Publisher: name: Strathprints - University of Strathclyde
Year: 2024

description: Unmanned Aerial Vehicles (UAVs) integrated with Pulsed Eddy Current (PEC) technologies present a potential solution for Non-Destructive Testing (NDT) in environments where manual inspection is impractical or hazardous. PEC inspections conducted via UAVs facilitate remote structural health monitoring and offer invaluable thickness measurements for integrity assessment. Unlike traditional contact ultrasound inspections, PEC provides thickness measurements without necessitating surface contact. However, challenges such as aerodynamic influences, probe angular sensitivity, and alignment errors during autonomous inspections can introduce inaccuracies in thickness measurements. Despite its promising applications, the impact of these challenges on the accuracy and reliability of PEC measurements, particularly in autonomous UAV operations, remains underexplored. Consequently, understanding the influence of PEC sensor alignment on UAV inspections becomes vital for ensuring precise NDT outcomes. This paper evaluates the performance of a conventional commercial PEC sensor for its suitability in autonomous airborne inspections. The PEC sensor is affixed to a robot manipulator and precisely controlled to simulate airborne inspections across various alignment angles. Through systematic analysis, the impact of sensor alignment on inspection accuracy is comprehensively assessed, demonstrating critical factors influencing the reliability of UAV-based PEC NDT. The experimental results indicate that the measurement error in PEC can increase to 0.408 mm when the probe was measuring the thickness of a 20 mm sample and experienced misalignment of 4° along both the x-axis and y-axis. The results enhance knowledge of PEC impacts within UAV setups, improving inspection efficiency, and aiding in UAV design to address these issues—advancements critical for the UAV-based PEC NDT.
“Level of job satisfaction of public high school teachers: A survey”
Creators: name: Oco, Richard
Publisher: name: Humanities Commons
Year: 2022

description: This study was focused on the level of job satisfaction of the Public High School Teachers with the factors associated with it. The study was based on four selected categories: Compensation and Benefits, Leadership of Administrators, Social Relationship, and Work Environment. The respondents of the study consisted of forty-one (41) teachers. This study utilized the descriptive method of research. Survey questionnaires were used to gather data and information. Interviews with the respondents were also done by the researcher to validate data gathered from the questionnaire. The study yielded the following findings: The average age of the respondents is twenty-eight (28); the majority were females; married; with eight-point six (8.6) years average length of service experience; with Teacher I item position; with M.A. units educational attainment and a performance rating of very satisfactory. They were strongly satisfied with their Social relationships and satisfied only with their Compensation and Benefits, Leadership of Administrators, and Work Environment.
A research guide to international tax: an Australian perspective
Creators: name: Fong, Colin
name: Pinto, Dale
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description:

International tax in Australia has largely been the poor cousin to Australian domestic taxation issues. This has changed recently, first, with the review of Australia's international tax arrangements and second with the enactment of the following Acts: New International Tax Arrangements Act 2004 (Cth). New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (Cth). New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (Cth). New International Tax Arrangements (Foreign-Owned Branches and Other Measures) Act 2005 (Cth). In the light of these changes, it is timely to consider how one might go about researching international tax materials, using traditional library resources, as well as online resources, including the Internet. Some of the sources used in the compilation of this guide include the online catalogues of Curtin University of Technology, the University of New South Wales, the University of Sydney, the International Bureau of Fiscal Documentation, and York University, Canada. Most of the publications listed here were published in the past fifteen years.
9(1): 82-118.
"More than two tens to a score": Disquantification in King Lear
Creators: name: Lucking, David
Publisher: name: S K E N È
Year: 2019
Subjects: subject: Shakespeare plays

description: Although Shakespeare's use of mathematical imagery in King Lear has been touched on by various commentators on the play, adequate attention has not always been paid to the function such imagery performs in dramatizing the problem of what constitutes value in a period in which different conceptions of value were coming increasingly into conflict among themselves. It is the purpose of this paper to make a more concentrated effort to investigate the language of mathematics pervading the tragedy – most particularly that having to do with measurement and other forms of quantification – in its relation both to the mentality it reflects and to the rival principles of division and unification which contend with one another throughout the work. If the language of numbers and of comparative value figures processes of mensuration and partitioning that operate ubiquitously and destructively in the universe of King Lear, it is also deployed obliquely as a symbolic notation of a countervailing impulse towards unification that, also present in the play, offsets to some degree what might otherwise seem to be the unmitigated pessimism of its conclusion.
Chemistry of Natural Products.pdf
Creators: name: Roberts, Hannah
Publisher: name: figshare
Year: 2016
Subjects: subject: 30201 Bioinorganic Chemistry
subject: FOS: Chemical sciences

description: In recent days, researchers are trying to make a contribution in chemistry of natural products, which is based on various types of biological research objects, including organic chemistry, with chemical and physical methods as a means to study the biological extraction of secondary metabolites, isolation, structure, function, biosynthesis, chemical synthesis and modification.
“Battling at the name of Skanderbeg": The Literary Metamorphoses of George Castriot
Creators: name: Lucking, David
Publisher: name: Humanities Commons
Year: 2022
Subjects: subject: Literature

description: The name of George Castriot Scanderbeg has in the course of the centuries been invoked by different peoples in the most disparate contexts. But as the term “alias” or “surnamed” by which the title “Scanderbeg” is often preceded suggests, that name is in some ways a deeply schizophrenic one, and this schizophrenia extends to the way in which the individual to which it refers has himself often been perceived. With its curious mixture of Albanian, Greek and Turkish elements, with its juxtaposition of the European and the Asiatic, of the pagan, the Christian, and the Moslem, the name reflects what might be described as the polymorphous quality of Scanderbeg the man, but also the fact that in many respects he is as ambiguous a figure as he is unique. This ambiguity, and the consequent ambivalence Scanderbeg has historically been capable of arousing in those contemplating his colourful but, at least in some eyes, by no means unimpeachable career as military commander and political leader, manifests itself imaginatively in the very different ways he has been treated in literature. This is nowhere more evidently the case than with the literature of English-speaking countries, and it is this that I will be discussing in what follows.
Reflections on providing tax incentives for research and development: New Zealand at the cross roads
Creators: name: Sawyer, Adrian
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: The debate over the effectiveness of tax incentives to stimulate research and development ("R&D") expenditure has been with us for several decades. The literature is extensive although far from conclusive on the desirability of fiscal incentives for "R&D"; and the measurement of their incremental impact. New Zealand has lagged most members of the OECD in providing fiscal stimuli for "R&D" expenditure. It was only in the last few years that the tax treatment of "R&D" was brought largely into line with the financial accounting treatment, permitting further areas of “black hole” expenditure to be deductible for tax purposes. This article provides an overview of the "R&D" tax incentives for six OECD members that justify consideration by New Zealand, provides a summary of major research findings on the effectiveness of "R&D" incentives, subsidies and grants, and sets out by way of conclusion recommendations for future consideration, specifically for New Zealand policymakers.
8(1): 111-149
Brutus's Reasons: Julius Caesar and the Mystery of Motive
Creators: name: Lucking, David
Publisher: name: Humanities Commons
Year: 2010
Subjects: subject: Shakespeare plays

description: This essay examines the interrelation of cause, reason and motive as it is explored in William Shakespeare’s Julius Caesar. The frequency with which the words cause and reason recur in connection with Brutus, and the complexity of the manner in which the various meanings of the words are played off against one another, suggest that the thematic interest in the problem of deﬁning human motivation is central to the concerns of the play as a whole and to the understanding of this character in particular. What is remarkable is that while Brutus insistently invokes reasons for his decision to kill Caesar he never actually gets around to specifying them in unequivocal terms, so that the audience is left frustrated in its desire to understand what it is that impels him. What Shakespeare would appear to be doing then is deliberately problematizing the issue of human motivation, tantalizingly holding out the prospect of explanatory closure without actually supplying it, so that what we are left with is a sense of the ultimate indecipherability of human conduct.
Properties of Organic Compounds.pdf
Creators: name: Roberts, Hannah
Publisher: name: figshare
Year: 2016
Subjects: Biological Engineering

description: Since biodegradability of organic compounds is an important aspect in the technique of biological treatment, it's necessary to conduct in-depth analysis towards the new advances in organic compounds, especially their unique properties. For example, many biologically important organic compounds ( sugars and amino acids) possess at least one asymmetric carbon atom and therefore occur in two isomeric forms for the amino acid molecule. Thus, special accessories allow reactions under extreme conditions and the development of novel synthesis protocols for organic compounds could play a role in modern chemistry research.
Enacting Chronology: Language and Time in Chiang’s Story of Your Life and Villeneuve’s Arrival
Creators: name: Lucking, David
Publisher: name: Humanities Commons
Year: 2017
Subjects: subject: Literature

description: This paper examines Ted Chiang’s novella “Story of Your Life” from the point of view of its treatment of the interconnected themes of language and time, and of its relation to the recent film adaptation Arrival, directed by Denis Villeneuve. Among the issues discussed is the debt owed by both Chiang’s story and Villeneuve’s film to the writings of Benjamin Lee Whorf and Jorge Luis Borges.
Partnership salaries and TR 2005/7
Creators: name: Tregoing, Ian
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: This article critically examines Taxation Ruling TR 2005/7 concerning the income tax treatment of partners' salaries. An earlier ruling Income Tax Ruling IT 2218 is also considered as background to the current ruling, together with the relevant legislation and case law. TR 2005/7 is found to be without foundation in the law, being contrary to the scheme of the legislation and to case law. As a result, it is recommended that the ruling be withdrawn.
8(2): 351-370
Acoustic Funnel and Buncher for Nanoparticle Injection
Creators: name: Li, Zheng
name: Shi, Liangliang
name: Cao, Lushuai
name: Liu, Zhengyou
name: Küpper, Jochen
Publisher: name: Deutsches Elektronen-Synchrotron, DESY, Hamburg
Year: 2019
Subjects: subject: 530

description: Acoustics-based techniques are investigated to focus and bunch nanoparticle beams. This allows to overcome the prominent problem of the longitudinal and transverse mismatch of particle stream and x-ray beam in single-particle/single molecule imaging at x-ray free-electron lasers (XFEL). It will also enable synchronised injection of particle streams at kHz repetition rates. Transverse focusing concentrates the particle flux to the (sub)micrometer x-ray focus. In the longitudinal direction, focused acoustic waves can be used to bunch the particle to the same repetition rate as the x-ray pulses. The acoustic manipulation is based on simple mechanical recoil effects and could be advantageous over light-pressure-based methods, which rely on absorption. The acoustic equipment is easy to implement and can be conveniently inserted into current XFEL endstations. With the proposed method, data collection times could be reduced by a factor of $10^4$. This work does not just provide an efficient method for acoustic manipulation of streams of arbitrary gas phase particles, but also opens up wide avenues for acoustics-based particle optics.
Negative gearing and housing affordability for first home buyers
Creators: name: Wyatt, Kim
name: McDonald, Jarrod
name: Nandha, Mohan
Publisher: name: Monash University
Year: 2016
Subjects: subject: Uncategorized
subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: Australia’s recent housing boom and associated higher property values has engendered a scenario whereby buyers need to borrow more to purchase properties. First home buyers are particularly disadvantaged in this market as they are competing against property investors who can take advantage of generous tax concessions. The purpose of this article is to compare the value of the tax advantages available to property investors against the Federal Government’s first home buyers’ grant and various State Government grants and benefits available to first home buyers. This article reveals that not only are wealthy property investors better off in the longer-term by over $100,000, but their presence in the housing market is distorting housing prices. It appears that these favorable tax breaks have negatively impacted on first home buyers by encouraging them to defer purchasing a slice of the great Australian dream-home ownership. This finding raises doubts about the efficacy of current government policy, which allows property investors to negatively gear their properties whilst future generations are kept out of the housing market
8(1): 150-180
Making the Australian tax expenditures statement an effective policy instrument: from fiscal record to transparent report
Creators: name: Burton, Mark
Publisher: name: Monash University
Year: 2016
Subjects: subject: Uncategorized
subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: Tax expenditures reporting has attracted a good deal of attention following upon the seminal work of Stanley Surrey, who developed the tax expenditures statement (“TES”) as a fiscal management tool. Although Australia has adopted some form of tax expenditures reporting for some time, the nature and efficacy of the Australian tax expenditures statement has attracted little critical attention. This article argues that a TES which meets Surrey’s fiscal management imperative by merely identifying tax expenditures and quantifying their extent, fails to provide the information necessary for a transparent tax expenditure analysis. This article therefore argues that the TES should be reconceived in terms of an annual critical appraisal of the operation of the tax system. Whilst retaining the benefits of tax expenditures reporting as originally conceived by Surrey, this approach to tax expenditures reporting would enhance fiscal transparency in the sense of promoting participatory democracy and, hopefully, promote taxation legislation with stronger and clearly stated policy foundations.
8(1): 1-69
Introduction to Refusing to Remain Unseen: Excavating Ecologies of Devastation, Plunderage, and Precarity
Creators: name: Adams, Erin
name: Varga, Bretton
Publisher: name: Humanities Commons
Year: 2024

description: This article introduces the special issue: Refusing to Remain Unseen: Excavating Ecologies of Devastation, Plunderage, and Precarity
The Late Justice Graham Hill
Creators: name: MICHAEL KIRBY
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: Speech by the Honourable Justice Michael Kirby Justice of the High Court of Australia.
8(2): 206-216
Is the Australian Taxation Office failing to use all its weapons against aggressive tax planning? An analysis against the facts in Puzey v FC of T
Creators: name: Boccabella, Dale
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: Agreement on the outcome that should follow from the application of the general anti-avoidance rule ("GAAR") to a tax planning arrangement is not always achievable. The differing conclusions reached at various levels of the judicial hierarchy in a number of leading cases support this. In light of this unpredictability of outcome, the Australian Taxation Office ("ATO") should be using whatever non-GAAR, anti tax planning rules or tax principles that are available to attack what the ATO considers unacceptable tax planning. Indeed, the ATO has an obligation to test the reach of these rules or principles. The tax planning in Puzey v FC of T was at the aggressive end on the tax-planning continuum, and it was struck down by the GAAR at each stage in the judicial hierarchy. However, less aggressive tax planning cases that the ATO finds unacceptable may escape the GAAR. In such cases, the ATO will need to place reliance on the non-GAAR rules and principles. This article examines four non-GAAR tax rules or principles that the ATO could have raised in Puzey. While the ATO did make a number of non-GAAR based arguments (eg arrangements were a sham), it failed to raise the four rules or principles canvassed in this article. The circumstances in Puzey presented the ideal factual background to test the four rules canvassed in this article. Three of these rules or principles rely on the seedlings purchased in Puzey being characterised as trading stock (eg capping the deduction to an arm's length purchase price). This article makes the argument that it is hard to see why the seedlings should not be characterised as trading stock. The fourth rule or principle not asserted by the ATO in Puzey was that the incurred concept under the general deduction section does contain a cash-accruals dichotomy. The article also examines this issue.
8(2): 217-288.
On the Origin of Music; A Mathematician's Perspective
Creators: name: Edelman, Joel
Publisher: name: Humanities Commons
Year: 2024
Subjects: subject: Music
subject: Consonance (Music)
subject: Music--Origin

description: Recent studies of consonance combined with related neurological studies of musical pleasure both point to the prenatal exposure to the human voice as the origin of our affinity for harmonics sounds.  The response of a neonate to the maternal voice is compared to the adult response to music, and the physical components of tonal sounds provide an explanation for the transition from voice to music.
The Intent of the Consolidation Regime
Creators: name: MICHAEL D'ASCENZO
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: Comment by Michael D'Ascenzo. Commissioner of Taxation. Paper presented at the Consolidation Symposium in May 2005
8(2): 371-381
The GST treatment of bare trusts
Creators: name: Stacey, Paul
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: In commercial structures legal title to assets is often held in bare trust. There are various reasons for doing so. The motivation may be a desire for anonymity. An express trust bare trust can be an efficient entity for pooling income yielding assets. In all instances it is intended that the benefits of ownership will pass more-or-less seamlessly to the beneficiary, who may or may not also be the settlor. The issue from a GST perspective is whether this goal may be attained. There are no statutory references to bare trusts in the GST Act. This raises the first issue. What is, or is not, a bare trust largely depends on the statutory context in which the term appears. There are several possibilities. If the term does not appear in the GST Act, which meaning does it take for GST purposes? Further uncertainties are apparent. Can a bare trustee also be regarded as an agent at law? Is a bare trustee an entity for GST purposes? Can a bare trustee carry on an enterprise and hence be registered? Is the settlement of legal title in bare trust "a supply" by the settlor? If so, is there consideration for that supply such that it could be a taxable supply? Can input tax credits be claimed on third party supplies to the bare trustee? If so, which entity can claim them? Further, what is the Australian Taxation Office's published view on these issues? There is, at least, a known answer to that question: it does not have one. Therefore, how does it administer the GST law?
9(1): 36-81
Consolidation issues for financiers
Creators: name: Dyson, Teresa
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: The Australian income tax system has recently undergone perhaps its most significant structural change, with the introduction of the consolidation regime. This regime radically changes the way in which corporate groups are taxed and has an enormous impact on all businesses. Corporate groups that include entities that are in the business of banking or providing or raising finance ("Financiers") will be subject to the same changes as other corporate groups, but, given the nature of their business, additional issues will arise for Financiers. Financiers must consider the impact of consolidation on their own tax profile; as well as the impact of the consolidation regime on borrowers from members of the Financier consolidated group. In addition, the way in which the consolidation regime will affect transaction structures; the sale or acquisition of subsidiaries; and the creation and disposal of financial assets, must be carefully considered by Financier groups. The nature of the business of Financiers and the types of assets that Financier groups typically own or create (in an intra-group context and in their transactions with entities outside the Financier group) result in particular issues for these entities. This article outlines some of the major impacts of the consolidation regime on Financiers.
8(1): 69-110
Template for Gender Equality Plans
Creators: name: Ginès i Fabrellas, Anna
name: Avogaro, Matteo
Publisher: name: EQUAL4EUROPE H2020 project
Year: 2021

description: This toolkit consists of a template providing knowledge, guidelines and information on how to structure a Gender Equality Plan for research institutions in the field of Arts, Humanities, Medicine, Social Sciences, Business and Law (AHMSSBL).
"Australia's largest tax case" revisited: a nail in the coffin for the objective approach to determining the deductibility of expenses?
Creators: name: EU-JIN TEO
Publisher: name: Monash University
Year: 2016
Subjects: subject: 150107 Taxation Accounting
subject: FOS: Economics and business
subject: 140215 Public Economics- Taxation and Revenue

description: APrior to the introduction of the tax consolidation regime, tax considerations often acted as a disincentive for a company to receive dividends from its subsidiary where the company had borrowed money at interest in order to finance the acquisition of its shares in the subsidiary in question. Corporate groups would commonly carry out restructures in order to eliminate the existence of this disincentive, which was known as a "dividend trap". The effectiveness for taxation purposes of one such corporate restructure was considered by the Full Court of the Federal Court in Spassked Pty Ltd v FC of T, a case said by the Australian Taxation Office to be "Australia's largest tax case". At issue was the deductibility of interest expenses incurred on loans taken out by an in-house finance company, and the Court held that the expenses in question could not be used to reduce non-dividend income that was not effectively exempt from taxation. With the High Court denying the taxpayer special leave to appeal, the decision in Spassked represents yet another successful attack in recent times on the financing practices of corporate groups which for long had gone unchallenged. Commentators to date have largely been unquestioning of the outcome of the case, but this article critically analyses the decision and argues that the judgments are fundamentally flawed because the Court misapplied certain long standing principles of income tax law. This is unfortunate because, even though the particular result sought to be achieved by the restructure in Spassked is now attainable as a consequence of government policy that is embodied in the tax consolidation regime, under the positivist doctrine of stare decisis the reasoning adopted by the Full Court of the Federal Court in Spassked continues to be of potential relevance in relation to the broad and proper application of the general deduction provision.
8(2): 328-350
De la inclusión social a la inclusión educativa. Un estudio bibliométrico en América Latina
Creators: name: Ernesto Paz Enrique, Luis
name: Ramón, Rivero Pino
name: Yosbel, Hernández de Armas
Publisher: name: Ediciones UO
Year: 2024
Subjects: subject: Bibliometrics

description: Los autores del presente capítulo, presentan una síntesis analítica del tratamiento que en la Literatura Latinoamericana y del Caribe han recibido los campos científicos inclusión educativa y educación inclusiva, para lo que, se recurre al estudio bibliométrico como recurso metodológico, como parte del cual, se siguieron los siguientes pasos: selección de las fuentes de información, determinación de la dimensión espacial y temporal, una estrategia de búsqueda, la normalización de los datos y su procesamiento y análisis a partir de indicadores bibliométricos seleccionados. Los resultados evidencian que se trata de dos campos, cuyos objetos aparentan ser difusos y escasamente delimitados en su contenido, lo que permite afirmar que, al menos en América Latina y el Caribe, en el tiempo seleccionado (12 años) y en el espacio determinado para la búsqueda (base de datos SciELO), se trata de campos que están aún en procesos de configuración, lo que se expresa en su uso indistinto. Sin embargo, la sistematización conceptual realizada ofrece elementos de análisis en relación con las semejanzas, diferencias y potencialidades teóricas de ambos constructos.