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    A Synopsis of Tax Accounting and Livestock in Australia: Insights from the Wade Case

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    This paper is a synopsis of the book Tax Accounting and Livestock in Australia: Insights from the Wade Case. The book is a detailed examination of the taxation implications of the disposal of animals held in a business of primary production in conjunction with the sale of a farm or pastoral lease. In the pastoral and farming industries, valuable stud animals are not normally sold as trading stock but, as a consequence of a natural or family disaster, they may need to be disposed of against the will of the owners. In Australia, the Australian Taxation Office (ATO)’s view is that the revenue from the sale of all animals held as part of a primary production business is income according to ordinary concepts, regardless of the function of those animals in the business or the reasons for sale, and the receipts are taxed as ordinary income. That view deprives owners of a raft of tax concessions granted to other business owners on the sale of their businesses. The authors consider this situation to be grossly unfair to pastoralists, farmers and graziers if they are forced to sell their breeding stock as a result of a natural disaster or along with the sale of their business on their retirement from the industry. The book looks at how the ATO’s view was established and why it came into being. It looks at the basis on which the ATO formed its view and examines the litigation which the ATO uses to support its opinion – Federal Commissioner of Taxation v Wade (‘Wade Case’). It then examines the background of the Wade Case in detail, and the court documents presented in the preceding trial and administrative review

    Greening Your Way to Profits: Green Strategies and Green Revenues

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    We examine hot-debated but underexplored questions of whether and how green strategies affect corporate green revenues. Using a generalized Difference-in-Differences (DiD) framework, we find that green strategies significantly enhance corporate green revenues in the presence of China's Emission Trading Scheme (ETS) pilot. This is consistent with the Porter Hypothesis. Our mechanism analyses document that green strategies increase green revenues by improving green quality and catalyzing environmentally friendly transformation. This study has important implications for policymakers and practitioners, offering new insights into the intended consequences and real outcomes of environmental regulations

    Strong Born—A First of Its Kind National FASD Prevention Campaign in Australia Led by the National Aboriginal Community Controlled Health Organisation (NACCHO) in Collaboration with the Aboriginal Community Controlled Health Organisations (ACCHOs)

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    The Strong Born Campaign (2022–2025) was launched by the National Aboriginal Community Controlled Health Organisation (NACCHO) in 2023. Strong Born is the first of its kind national Aboriginal and Torres Strait Islander health promotion campaign to address Fetal Alcohol Spectrum Disorder (FASD) within Australia. Strong Born was developed to address a longstanding, significant gap in health promotion and sector knowledge on FASD, a lifelong disability that can result from alcohol use during pregnancy. Utilizing a strengths-based and culturally sound approach, NACCHO worked closely with the Aboriginal Community Controlled Health Organisations (ACCHOs) to develop the campaign through co-design, as described in this paper. Since its inception, the ACCHOs have continually invested in driving change towards improvements in Aboriginal health determinants and health promotion. The Strong Born Campaign developed culturally safe health promotion tool kits designed for the community and health sector staff and also offered communities the opportunity to apply for FASD Communications and Engagement Grants to engage in local campaign promotion. The tool kits have been disseminated to 92 ACCHOs across Australia. This paper describes the development of the Strong Born Campaign and activities following its launch in February 2023 from an Indigenous context within Australia, as described by NACCHO

    Queering Interventions: Improving pre-service teachers’ knowledge and awareness of LGBTQI+ inclusive practice

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    LGBTQIA+ is an acronym that stands for ‘lesbian, gay, bisexual, transgender, intersex, queer/questioning, asexual and other diverse sexualities and genders’. In Australia, LGBTQIA+ people still experience extensive discrimination within the education system, a recent report highlighting that most Australian LGBT students felt unsafe in secondary school. LGBTQIA+ youth in Australia have significantly higher rates of anxiety, mental health conditions and suicide attempts when compared to the general population. At the same time, pre-service teacher training in Australia is not consistent in providing information and support to prospective educators in LGBTQIA+ inclusive practice and curricula development. This paper explores the initial results of a multi-phase, ongoing project designed to assist pre-service teachers in developing their awareness and understanding of LGBTQIA+ inclusive practice. Utilizing Participatory Action Research (PAR), co-creation and the Design Justice Principles (DJP), the research group sought stakeholder feedback from both pre-service teachers, LGBTQIA+ identified educators and LGBTQIA+ allies to design and deliver LGBTQIA+ inclusive training and resources. Data was collected from pre-service teacher’s survey responses to a professional learning workshop on LGBTQIA+ inclusive practice, revealing high value in understanding inclusive language and discussions of gender diversity and desire for earlier inclusion of these topics in teaching degrees. This was followed by a co-creation phase, resulting in the development of a queering curriculum resource site, followed by a focus group with lived experience stakeholders. This latter phase of the project drew upon insider perspectives to help refine the co-designed resources to make them more intersectional, inclusive, and relevant. The resulting analysis highlights the link between our research and the DJP, while emphasizing the importance of ‘listening to the voices from within’ by establishing meaningful, ongoing stakeholder engagement in the development and delivery of inclusive education resources and materials

    Robot adoption and enterprise R&D manipulation: Evidence from China

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    Robot adoption has profoundly affected economies and societies as part of the continuous evolution of technology and associated industrial transformations. We use the country-industry-year industrial robots dataset published by the International Federation of Robotics, and refer to the “Bartik instrumental variable” method to construct the robot adoption index of listed companies in China's manufacturing industry. Through empirical tests, we find that robot adoption significantly inhibits enterprise research and development (R&D) manipulation, and the findings remain unchanged during a series of robustness tests. Based on information asymmetry and principal-agent theory, we propose that robot adoption inhibits enterprises' R&D manipulation through information, human, and governance effects. Furthermore, high media attention, low-intensity regional tax administration, the academic experience of CEOs, and high-quality internal controls are conducive to the adoption of robots to suppress R&D manipulation. Moreover, digital transformation and robot adoption play complementary roles in inhibiting R&D manipulation. Finally, we verify that robot adoption can improve enterprises' production efficiency and reduce enterprise fraud. Overall, we enrich the research on robot adoption and enterprise R&D manipulation and provide experience for preventing enterprise R&D manipulation and promoting industrial robots to better serve the high-quality development of the real economy

    Health, nutrition and exercise

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    Workplace Violence in Medical Radiation Science: A Systematic Review

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    Introduction According to World Health Organization (WHO), workplace violence (WPV) is a significant issue in healthcare. However, no systematic review on WPV in medical radiation science (MRS) has been published yet. The purpose of this paper is to systematically review prevalence of WPV in MRS and its risk factors. Methods Electronic scholarly publication databases, namely EBSCOhost/Cumulative Index of Nursing and Allied Health Literature Ultimate, PubMed/Medline, ScienceDirect, Scopus, and Wiley Online Library were used for literature search to identify articles about WPV in MRS published over last 10 years as per preferred reporting items for systematic reviews and meta-analyses guidelines. To facilitate comparisons of the WPV prevalence and relative importance of individual risk factors across the included studies, their reported absolute figures of findings were used to synthesize respective percentages (if not stated). Results Twelve papers met the selection criteria and were included. This review shows that the WPV prevalence were 69.2–100 % (whole career) and 46.1–83.0 % (last 12 months) in diagnostic radiography, 63.0–84.0 % (whole career) in radiation therapy, 57.6 % in medical sonography (last 12 months), and 46.8 % (last 6 months) in nuclear medicine. The identified WPV risk factors included intoxicated patients, staff stress, feeling of inadequacy resulting in self-protection, more vulnerable practitioners (female, <40 years old and <5-year experience), working in radiation therapy treatment room, emergency department, examination room, general radiography, public hospital, and non-examination and waiting areas, long patient waiting time, night shift, overcrowding environment, unable to meet patients'/family members' expectations, miscommunication, patient handling, inadequate staff and security measures, interaction with colleagues, and lone working. Conclusion The WPV risk in diagnostic radiography and radiation therapy appears extremely high as a result of the aforementioned risk factors. Nevertheless, these study findings should be used with caution due to potential non-response bias. Implications for practice A WPV policy should be developed in every clinical workplace. Even if such policy is available, its enforcement including policy awareness boosting, and encouraging incident reporting and support seeking will be essential for reducing WPV. More survey studies based on WHO WPV questionnaire should be conducted for strengthening evidence base

    Culturally diverse teams and inter-organizational knowledge sharing behavior: The role of perceived morality and relationship orientation

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    This paper draws on social exchange and social capital theories to explore knowledge-sharing behavior with culturally diverse teams from business-to-business (B2B) partners. We use two experimental studies to examine the direct effects of cultural diversity between B2B partners and its indirect effects through perceived morality on their knowledge-sharing behavior, along with the moderating effect of B2B relationship orientation on the link between cultural diversity and their KSB. Using a behavioral measure of knowledge-sharing behavior, this paper extends the B2B relationships literature by highlighting the value that intercultural relationships bring to these relationships. In addition, the results provide managers with a range of strategies in managing culturally diverse teams, such as leveraging their B2B relationship orientation directed towards culturally diverse teams from partner firms to improve knowledge sharing with them

    Locked out, but not disconnected: multilingual community engagement in Australia

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    At the onset of COVID-19, many Local Government Areas (LGAs) indicated they were struggling to communicate effectively with multilingual migrant communities. Communities were isolated from vital LGA support due to factors including the digital divide, barriers to language access, and top-down communication strategies. The pandemic also provided insights into the ways migrant communities mitigate hardship by engaging in placemaking and place-shaping, using existing networks and resources to provide vital support during crisis, which requires significant invisible labour. In this article, we present three case studies from a larger community-based project which began in early 2020 with an LGA in Western Australia. We use case narratives to illustrate and analyse three common actions migrant women used to engage their communities prior to, and during, COVID-19 recovery. These simple, yet profound actions, which include visiting communities, acknowledging challenges, and identifying opportunities further evidence the ways community leaders facilitate culturally sustaining placemaking, even during crisis; they underscore the intense emotional, cultural, and linguistic labour required to enact support in contexts where resources are inaccessible or misaligned with community stories. We argue it is only in partnership with communities that LGAs can learn to address some of the long-standing issues COVID-19 highlights


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