The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation

Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia’s income tax legislation. The primary purpose of this study is to test empirically the effectiveness of attempts at simplifying the Income Tax Assessment Act 1936 as amended. The study utilises empirical measures in analysing the level of readability of Australia’s taxation laws. In doing so, it builds on earlier research, which applied similar methods in examining the New Zealand taxation simplification process. It was found that the sections of Income Tax Assessment Act 1997 sampled were slightly more readable than corresponding sections of Income Tax Assessment Act 1936 as amended, which is consistent with Wallschutzky’s (1995) findings. Nevertheless, the results fall well short of acceptable bench-marks, suggesting that the goal of simplification has not been achieved.

Ranking Risk Inequities

Comparing recent data on age-adjusted death rates for blacks and whites, the authors attempt to clarify how ranking risks based on degree of inequity might differ from ranking them according to frequency of health impairments in the overall population. They also identify problems in choosing a method for ranking causes of death that incorporates both frequency and equity and suggest that agreement will be difficult to reach

Concrete manufacture with un-graded recycled aggregates

Purpose – The purpose of this paper is to investigate whether concrete that includes un-graded recycled aggregates can be manufactured to a comparable strength to concrete manufactured from virgin aggregates. Design/methodology/approach – A paired comparison test was used to evaluate the difference between concrete made with virgin aggregates (plain control) and concrete including recycled waste. Un-graded construction demolition waste and un-graded ground glass were used as aggregate replacements. With regard to concrete, compressive strength is widely used as a measure of suitability as being fit for purpose. Therefore compressive strength was mainly used to compare the different concrete batches; however density was measured across the range of samples. Findings – The findings show that a lower average compressive strength is achieved when compared to the plain control sample manufactured with virgin aggregates. Correct particle packing may not be achieved and grading of aggregates is essential prior to mix design. The recycled aggregate was highly variable in terms of the fine particle content, which affected the water demand of the concrete. Practical implications – This manufacturing practice is considered necessary because of the current trend in using waste products in concrete to replace binders and aggregates; thus reducing the impact on the environment and use of finite natural resources. The research shows the risk of mixing concrete using a simple aggregate replacement without careful aggregate grading and adjustments to the mix design. Originality/value – The paper examines 100 per cent ungraded aggregate replacement with glass and demolition waste

PropBase QueryLayer: a single portal to UK physical property databases

Until recently, the delivery of geological information for industry and public was achieved by geological mapping. Now pervasively available computers mean that 3D geological models can deliver realistic representations of the geometric location of geological units, represented as shells or volumes. The next phase of this process is to populate these with physical properties data that describe subsurface heterogeneity and its associated uncertainty. Achieving this requires capture and serving of physical, hydrological and other property information from diverse sources to populate these models. The British Geological Survey (BGS) holds large volumes of subsurface property data, derived both from their own research data collection and also other, often commercially derived data sources. This can be voxelated to incorporate this data into the models to demonstrate property variation within the subsurface geometry. All property data held by BGS has for many years been stored in relational databases to ensure their long-term continuity. However these have, by necessity, complex structures; each database contains positional reference data and model information, and also metadata such as sample identification information and attributes that define the source and processing. Whilst this is critical to assessing these analyses, it also hugely complicates the understanding of variability of the property under assessment and requires multiple queries to study related datasets making extracting physical properties from these databases difficult. Therefore the PropBase Query Layer has been created to allow simplified aggregation and extraction of all related data and its presentation of complex data in simple, mostly denormalized, tables which combine information from multiple databases into a single system. The structure from each relational database is denormalized in a generalised structure, so that each dataset can be viewed together in a common format using a simple interface. Data are re-engineered to facilitate easy loading. The query layer structure comprises tables, procedures, functions, triggers, views and materialised views. The structure contains a main table PRB_DATA which contains all of the data with the following attribution: • a unique identifier • the data source • the unique identifier from the parent database for traceability • the 3D location • the property type • the property value • the units • necessary qualifiers • precision information and an audit trail Data sources, property type and units are constrained by dictionaries, a key component of the structure which defines what properties and inheritance hierarchies are to be coded and also guides the process as to what and how these are extracted from the structure. Data types served by the Query Layer include site investigation derived geotechnical data, hydrogeology datasets, regional geochemistry, geophysical logs as well as lithological and borehole metadata. The size and complexity of the data sets with multiple parent structures requires a technically robust approach to keep the layer synchronised. This is achieved through Oracle procedures written in PL/SQL containing the logic required to carry out the data manipulation (inserts, updates, deletes) to keep the layer synchronised with the underlying databases either as regular scheduled jobs (weekly, monthly etc.) or invoked on demand. The PropBase Query Layer’s implementation has enabled rapid data discovery, visualisation and interpretation of geological data with greater ease, simplifying the parameterisation of 3D model volumes and facilitating the study of intra-unit heterogeneity

Developmental and evolutionary origins of the pharyngeal apparatus

The vertebrate pharyngeal apparatus, serving the dual functions of feeding and respiration, has its embryonic origin in a series of bulges found on the lateral surface of the head, the pharyngeal arches. Developmental studies have been able to discern how these structures are constructed and this has opened the way for an analysis of how the pharyngeal apparatus was assembled and modified during evolution. For many years, the role of the neural crest in organizing pharyngeal development was emphasized and, as this was believed to be a uniquely vertebrate cell type, it was suggested that the development of the pharyngeal apparatus of vertebrates was distinct from that of other chordates. However, it has now been established that a key event in vertebrate pharyngeal development is the outpocketing of the endoderm to form the pharyngeal pouches. Significantly, outpocketing of the pharyngeal endoderm is a basal deuterostome character and the regulatory network that mediates this process is conserved. Thus, the framework around which the vertebrate pharyngeal apparatus is built is ancient. The pharyngeal arches of vertebrates are, however, more complex and this can be ascribed to these structures being populated by neural crest cells, which form the skeletal support of the pharynx, and mesoderm, which will give rise to the musculature and the arch arteries. Within the vertebrates, as development progresses beyond the phylotypic stage, the pharyngeal apparatus has also been extensively remodelled and this has seemingly involved radical alterations to the developmental programme. Recent studies, however, have shown that these alterations were not as dramatic as previously believed. Thus, while the evolution of amniotes was believed to have involved the loss of gills and their covering, the operculum, it is now apparent that neither of these structures was completely lost. Rather, the gills were transformed into the parathyroid glands and the operculum still exists as an embryonic entity and is still required for the internalization of the posterior pharyngeal arches. Thus, the key steps in our phylogenetic history are laid out during the development of our pharyngeal apparatus

PropBase “Warehouse” architecture

PropBase is a “data warehouse” system that extracts, transforms and loads data into a simplified data model from across BGS’s heterogeneous property data sources into a single view so that the data is compatible and accessible from a single interface. The system consists of: data tables that form the core of a simplified data structure; coding routines that are run at regular intervals for the extraction, transformation and load of data into the simplified data structures, a second tier partitioned denormalized data access layer that serves as the data access point by applications. The system also includes a suite of java coded search utilities that facilitate easy data discovery and download to allow for the complex synthesis of many data types simultaneously. ; There is also a web service to allow for machine‐to‐machine interaction, enabling other software systems to directly interrogate the datasets to visualise and manipulate them. This system will have a significant impact by allowing multiple datasets to be rapidly integrated for scientific understanding whilst ensuring that data is properly managed and available for future use

K-orbit closures on G/B as universal degeneracy loci for flagged vector bundles with symmetric or skew-symmetric bilinear form

We use equivariant localization and divided difference operators to determine formulas for the torus-equivariant fundamental cohomology classes of $K$-orbit closures on the flag variety $G/B$, where G = GL(n,\C), and where $K$ is one of the symmetric subgroups O(n,\C) or Sp(n,\C). We realize these orbit closures as universal degeneracy loci for a vector bundle over a variety equipped with a single flag of subbundles and a nondegenerate symmetric or skew-symmetric bilinear form taking values in the trivial bundle. We describe how our equivariant formulas can be interpreted as giving formulas for the classes of such loci in terms of the Chern classes of the various bundles.Comment: Minor revisions and corrections suggested by referees. Final version, to appear in Transformation Group

Systems intervention to promote colon cancer screening in safety net settings: Protocol for a community-based participatory randomized controlled trial

BACKGROUND: Colorectal cancer is a leading cause of cancer mortality. Screening can be effective but is underutilized. System- or multi-level interventions could be effective at increasing screening, but most have been implemented and evaluated in higher-resource settings such as health maintenance organizations. Given the disparities evident for colorectal cancer and the potential for screening to improve outcomes, there is a need to expand this work to include diverse settings, including those who treat economically disadvantaged patients. This paper describes the study protocol for a trial designed to increase colorectal cancer screening in those ‘safety-net’ health centers that serve underinsured and uninsured patients. This trial was designed and is being implemented using a community-based participatory approach. METHODS/DESIGN: We developed a practical clinical cluster-randomized controlled trial. We will recruit 16 community health centers to this trial. This systems-level intervention consists of a menu of evidence-based implementation strategies for increasing colorectal cancer screening. Health centers in the intervention arm then collaborate with the study team to tailor strategies to their own setting in order to maximize fit and acceptability. Data are collected at the organizational level through interviews, and at the provider and patient levels through surveys. Patients complete a survey about their healthcare and screening utilization at baseline, six months, and twelve months. OUTCOMES: The primary outcome is colorectal cancer screening by patient self-report, supplemented by a chart-audit in a subsample of patients. Implementation outcomes informed by the Reach, Efficacy/Effectiveness, Adoption, Implementation, and Maintenance (RE-AIM) conceptual framework will be measured at patient, provider, and practice levels. DISCUSSION: Our study is one of the first to integrate community participatory strategies to a randomized controlled trial in a healthcare setting. The multi-level approach will support the ability of the intervention to affect screening through multiple avenues. The participatory approach will strengthen the chance that implementation strategies will be maintained after study completion and, supports external validity by increasing health center interest and willingness to participate. TRIAL REGISTRATION: NCT0129949

A Search for the Most Massive Galaxies. III. Global and Central Structure

We used the Advanced Camera for Surveys on board the Hubble Space Telescope to obtain high resolution i-band images of the centers of 23 single galaxies, which were selected because they have SDSS velocity dispersions larger than 350 km/s. The surface brightness profiles of the most luminous of these objects (M_i<-24) have well-resolved `cores' on scales of 150-1000 pc, and share similar properties to BCGs. The total luminosity of the galaxy is a better predictor of the core size than is the velocity dispersion. The correlations of luminosity and velocity dispersion with core size agree with those seen in previous studies of galaxy cores. Because of high velocity dispersions, our sample of galaxies can be expected to harbor the most massive black holes, and thus have large cores with large amounts of mass ejection. The mass-deficits inferred from core-Sersic fits to the surface-brightness profiles are approximately double the black-hole masses inferred from the M_bh-sigma relation and the same as those inferred from the M_bh-L relation. The less luminous galaxies (M_i>-23) tend to have steeper `power-law' inner profiles, higher-ellipticity, diskier isophotes, and bulge-to-total ratios of order 0.5 -- all of which suggest that they are `fast-rotators' and rotational motions could have contaminated the velocity dispersion estimate. There are obvious dust features within about 300 pc of the center in about 35% of the sample, predominantly in power-law rather than core galaxies.Comment: 27 Pages, 22 Figures, 2 Tables, Accepted for Publication in MNRA