scholarly journals Australia’s Tax Law Policy of the Past and that of the Post Digital Revolution

2021 ◽  
Author(s):  
Sylvia Villios ◽  
Michael Blissenden ◽  
Paul Kenny
Keyword(s):  
Tax Law ◽  
Author(s):  
Olivier Asselin

“Canadian cinema.” The term may appear self-evident but is problematic. First, one may question the value of national approaches to culture, especially here, in Quebec and Canada, where the debates over the Nation seem interminable, and especially now, in an era of globalization. Next, one may question the value of media-centered approaches to culture, especially when the successive waves of the “digital revolution” have blurred the boundaries between technologies and among artistic practices. Rather than try to survey “important” fiction films for theatres in Quebec or Canada, this essay adopts another point of view to examine the presence of cinema in Montreal museums over the past few years by focusing on three singular exhibitions. It may well be symptomatic of the current state of film in Quebec and Canada—but also, paradoxically, everywhere else—and says much about the relationship between medium and nation, the expansion of cinema beyond the movie theatre, and the internationalization of culture.


2021 ◽  
pp. 209660832110096
Author(s):  
Daya Reddy

This work addresses the issue of scientific literacy and its connection to the responsibility of scientists in relation to public engagement. The points of departure are, first, the notion of science as a global public good, and, second, developments in the past few decades driven largely by the digital revolution. The latter lend a particular urgency to initiatives aimed at promoting scientific literacy. Arguments are presented for reassessing approaches to public communication. The particular example of genome editing is provided as a vehicle for highlighting the challenges in engagement involving the scientific community, policymakers and broader society.


2021 ◽  
Vol 36 (1) ◽  
pp. 27-43
Author(s):  
Lee Changhee

This study examines, from a historical and macro perspective, the national informatization strategy that Korea has pursued over the past 40 years which laid the foundation for the rise of Korea as one of the leading countries in the digital revolution today. In particular, the informatization process is divided into five phases from the 1980s to the present, and analyzed in three aspects ? main policies and plans, policy implementation system and structure, and major laws. And based on the previous research results, the success factors of informatization in Korea are discussed in terms of policy actors and institutions, policy implementation process, and policy environment. After examining the limitations of Korea’s informatization policy, policy implications for developing countries are drawn in terms of policy process, policy design, and policy instruments.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Matilde Fontanin

Purpose The purpose of this paper is to reflect on the meaning of fake news in the digital age and on the debate on disinformation in scholarly literature, in the light of the ethics of library and information profession. Design/methodology/approach Revision of a keynote address at the BOCATSSS2020 conference, this paper offers an overview of current literature comparing it with a moment in the past that was crucial for information: post-Second World War time, when Wiener (1948) founded cybernetics and C.P. Snow advocated for “The two cultures” (1959). Findings The complex issue demands a multi-disciplinary approach: there is not one solution, and some approaches risk limiting the freedom of expression, yet countering the phenomenon is a moral obligation for library and information science professionals. Originality/value Comparing the present digital revolution with the past, this paper opens questions on the ethical commitment of information professionals.


2010 ◽  
Vol 8 (1) ◽  
pp. 18-33 ◽  
Author(s):  
Kenton D. Swift

ABSTRACT: Over the past 30 years conservation easements have become an increasingly popular tool available to private landowners for protecting endangered natural areas, scenic properties, and working farms and forests. In addition, the charitable contribution deduction allowed for qualified conservation easement contributions has grown from an obscure and technical type of contribution to one of the most popular and significant types of charitable deductions available to taxpayers. Conservation easement contributions have also created a tugging match between those who write federal tax law and those who enforce it. Congress has generally looked on conservation easements favorably, and has increased the tax benefits of such contributions over time, while the IRS has listed contributions of conservation easements as an important source of tax evasion. This conflict leaves taxpayers in the middle, faced with the necessity of carefully planning qualifying conservation easement contributions in this difficult environment. The purpose of this article is to identify critical tax planning issues for those considering conservation easement transactions in light of IRS concerns.


Author(s):  
Mark Snyder

This chapter identifies changes that the printing industry has undergone during the past 25 years as a result of the digital revolution. It also provides a brief historical perspective of the printing industry and how it has evolved. It is undeniable that the computer has had an impact on the development of print media and today it is rare to find any prepress work done without the use of some digital technology. The workflow of a traditional printed piece is described from start to finish and is compared to a more modern digital workflow to familiarize readers with the processes and contrast the old with the new techniques. This chapter will identify common problems that occur in the preparation of print media using digital technologies. In particular, it will explore a variety of problems and solutions related to the use of digital prepress as well as identifying new innovations intended to improve prepress operations in the future.


Author(s):  
Ria Hanewald ◽  
Wan Ng

This chapter aims to provide an outline of the digital revolution and the way that mobile devices facilitate participation in the Information age. It provides readers with a broad understanding of the key developments that have emerged over the past two decades as well as the current developments in this area. New and emerging practices relating to the use of mobile technologies for learning and their underlying drivers will be explored. The interconnectivity of applications and devices that is closely linked to concepts of multiple literacies and digital citizenship will be discussed. This brief review of the emerging technology landscape allows for greater appreciation and fuller exploitation of the potential that mobile technologies hold and provides a portrayal of its topography to enable conceptualization at a macro-level.


Author(s):  
Clifford M. Kuhn

An immense transformation in oral history and media has taken place over the past few decades. This article draws largely upon personal experiences in culminating media, message, and meaning along with the study of oral history. This article looks at experiences in interviewing people and how memories can be juxtaposed in combining oral history. To convey something of the orality and subjectivity of a radio series, this article also intersperses thirteen longer “profiles,” extended interview excerpts with people found especially informative and illuminating, and whose stories did not always fit neatly within the larger narrative. Living Atlanta: An Oral History of the City, 1914–1948, published in 1990 is referred to for conveying message and meaning. The advent of the digital revolution by the early 1990s helped spur a resurgence of interest. The plethora of oral history–based media initiatives is astounding which is still mushrooming.


2004 ◽  
Vol 2 (1) ◽  
pp. 75-83
Author(s):  
Wan-Kyu Park ◽  
Toni Smith

A great deal of debate currently surrounds stock-option-based compensation. Its many facets involve preferential tax treatment, the alternative minimum tax, and financial accounting procedures. The issue involves many; options affect an estimated 10 million people and 20–25 percent of all publicly held U.S. firms. Compensatory stock options were originally incorporated into the Internal Revenue Code in 1950 with the addition of Section 130A. At that time, the incentive effects of this form of compensation were deemed worthy of preferential tax status. In the 1950s, gains associated with tax-preferenced options were taxed at the lower, 25 percent, capital gains rate instead of the 91 percent applied to ordinary income. While stock option provisions have been revised and continue to be the topic of legislative discussion, they remain a part of tax law. This paper traces the legislative history of the special tax status of compensatory stock options and highlights the congressional intent and economic conditions surrounding the revisions made over the past 50 years.


2021 ◽  
Vol 40 (6) ◽  
pp. 400-401
Author(s):  
Bill Abriel

A fourth digital revolution of applied geophysics is upon us — the “big data” era. Three prior digital revolutions in the past 50 years have provided new and more powerful tools, expanded markets, and redefined what it takes to be a successful applied geophysicist. The present digital revolution can do the same and be a benefit to the profession. To meet this challenge, SEG is adapting its business, products, and services.


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