Zarin v. Commissioner: The Continuing Validity of Case Law Exceptions to Discharge of Indebtedness Income

This Casenote examines Zarin v. Commissioner, decided by the United States Court of Appeal for the Third Circuit in 1990. This case considered exceptions to the general rule that income from the discharge of indebtedness is included as gross income under the Internal Revenue Code. The court found these exceptions valid. This Casenote argues that the court\u27s reasoning in Zarin v. Commissioner assures that its decision will have implications well beyond the facts of the case. The author also suggests that these exceptions are both reinforced and expanded by this case. He concludes that the result of this case is a more flexible approach to disputed liability issues, which should engender more rational decisions in the tax law area

A new direction for water management? Indigenous nation building as a strategy for river health

© 2017 by the author(s). Indigenous involvement in Australian water management is conventionally driven by a top-down approach by nonIndigenous government agencies, that asks “how do we engage Indigenous people?” and has culminated in the ineffective “consult” and “service delivery” processes evident in mainstream water management planning. This is a hopeful paper that identifies the critical importance of a “nation-based” approach for effective Indigenous engagement in water planning and policy through the work undertaken by the Ngarrindjeri Regional Authority (NRA) in the Murray Futures program. The NRA is an Indigenous government in the “settled-south” of Australia. Over past decades, the NRA has developed a range of political technologies that act as tools for redeveloping Ngarrindjeri Nationhood after colonial disempowerment and dispossession. These tools enable better collaboration with nonIndigenous governments, especially in natural resource management policy and practice. In turn, this has better enabled the NRA to exercise a decision-making and planning authority over the lands and waters in its jurisdiction, therefore, more effectively exercising its ongoing duty of care as Country. This paper presents a case study of the Sugar Shack Complex Management Plan, codeveloped by the NRA and the South Australian Government in 2015, to demonstrate the benefits that accrue when Indigenous nations are resourced as authorities responsible for reframing water management and planning approaches to facilitate the equitable collaboration of Indigenous and nonIndigenous worldviews. As a marker of the success of this strategy, the Ngarrindjeri Yarluwar-Ruwe Program, in partnership with the South Australian government, recently won the Australian Riverprize 2015 for delivering excellence in Australian river management

Indigenous sovereignties: relational ontologies and environmental management

© 2019 Institute of Australian Geographers Indigenous nations have always and continue to assert their sovereignties to resist colonialism. This paper makes explicit the ways in which environmental management has been and continues to act as a tool of colonialism, particularly by privileging Western science, institutions, and administrative procedures. We argue that to decolonise environmental management, it is crucial to understand and challenge the power relations that underlie it—asking who makes decisions and on what worldview those decisions are based. Indigenous ways of being deeply challenge the foundations of environmental management and the colonising power structures that underlie it, and invite further thought about posthuman and relational ontologies. We provide a range of case studies that showcase the role of Indigenous nations in redefining and reimagining environmental management based on Indigenous sovereignties, knowledges, and ways of being. The case studies emphasise the crucial connection between Indigenous decision-making authority and self-governance for the enhanced protection and health of the environment. We argue that Indigenous agency, grounded in Indigenous governance and sovereignties, is driving innovation and decolonising environmental management by making space for new ways of thinking and being “in place”

Multivariate phase space reconstruction by nearest neighbor embedding with different time delays

A recently proposed nearest neighbor based selection of time delays for phase space reconstruction is extended to multivariate time series, with an iterative selection of variables and time delays. A case study of numerically generated solutions of the x- and z coordinates of the Lorenz system, and an application to heart rate and respiration data, are used for illustration.Comment: 4 pages, 3 figure

Characterizing the recovery trajectories of knee range of motion for one year after total knee replacement

DESIGN: Retrospective analysis of routinely collected clinical data. OBJECTIVE: This study modeled the recovery in knee flexion and extension range of motion (ROM) over 1 year after total knee replacement (TKR). BACKGROUND: Recovery after TKR has been characterized for self-reported pain and functional status. Literature describing target knee ROM at different follow-up periods after TKR is scarce. METHODS: Data were extracted for patients who had undergone TKR at a tertiary care hospital at 2, 8, 12, 26, and 52 weeks after TKR. A linear mixed-effects growth model was constructed that investigated the following covariates age, sex, pre-TKR range, body mass index, duration of symptoms, and their interaction with weeks post TKR. RESULTS: Of the 559 patients included (age 64.8 ± 8.5 years), 370 were women and 189 were men. Knee ROM showed the greatest change during the first 12 weeks after TKR, plateauing by 26 weeks. For an average patient, knee flexion increased from approximately 100º 2 weeks post TKR to 117º 52 weeks post TKR. Knee extension increased from approximately 3º knee flexion 2 weeks post TKR to 1º flexion 52 weeks post TKR. CONCLUSIONS: The results showed that the maximum gains in knee ROM should be expected within the first 12 weeks with small changes occurring up to 26 weeks after TKR. In addition, age and presurgery knee ROM are associated with the gains in knee ROM and should be factored into the estimation of expected knee ROM at a given follow-up interval after TKR

Webteaching: sequencing of subject matter in relation to prior knowledge of pupils

Two experiments are discussed in which the sequencing procedure of webteaching is compared with a linear sequence for the presentation of text material.\ud \ud In the first experiment variations in the level of prior knowledge of pupils were studied for their influence on the sequencing mode of text presentation. Prior knowledge greatly reduced the effect of the size of sequencing procedures.\ud \ud In the second experiment pupils with a low level of prior knowledge studied a text, following either a websequence or a linear sequence. Webteaching was superior to linear teaching on a number of dependent variables. It is concluded that webteaching is an effective sequencing procedure in those cases where substantial new learning is required

Isothermal and Cyclic Oxidation of an Air Plasma-Sprayed Thermal Barrier Coating System

Thermogravimetric methods for evaluating bond coat oxidation in plasma-sprayed thermal barrier coating (TBC) systems were assessed by high-temperature testing of TBC systems with air plasma-sprayed (APS) Ni-22Cr-10Al-1Y bond coatings and yttria-stabilized zirconia top coatings. High-mass thermogravimetric analysis (at 1150{sup degrees}C) was used to measure bond coat oxidation kinetics. Furnace cycling was used to evaluate APS TBC durability. This paper describes the experimental methods and relative oxidation kinetics of the various specimen types. Characterization of the APS TBCs and their reaction products is discussed

A dynamic and multifunctional account of middle‐range theories

This article develops a novel account of middle‐range theories for combining theoretical and empirical analysis in explanatory sociology. I first revisit Robert K. Merton’s original ideas on middle‐range theories and identify a tension between his developmental approach to middle‐range theorizing that recognizes multiple functions of theories in sociological research and his static definition of the concept of middle‐range theory that focuses only on empirical testing of theories. Drawing on Merton's ideas on theorizing and recent discussions on mechanism‐based explanations, I argue that this tension can be resolved by decomposing a middle‐range theory into three interrelated and evolving components that perform different functions in sociological research: (i) a conceptual framework about social phenomena that is a set of interrelated concepts that evolve in close connection with empirical analysis; (ii) a mechanism schema that is an abstract and incomplete description of a social mechanism; and (iii) a cluster of all mechanism‐based explanations of social phenomena that are based on the particular mechanism schema. I show how these components develop over time and how they serve different functions in sociological theorizing and research. Finally, I illustrate these ideas by discussing Merton’s theory of the Matthew effect in science and its more recent applications in sociology.This article develops a novel account of middle‐range theories for combining theoretical and empirical analysis in explanatory sociology. I first revisit Robert K. Merton’s original ideas on middle‐range theories and identify a tension between his developmental approach to middle‐range theorizing that recognizes multiple functions of theories in sociological research and his static definition of the concept of middle‐range theory that focuses only on empirical testing of theories. Drawing on Merton's ideas on theorizing and recent discussions on mechanism‐based explanations, I argue that this tension can be resolved by decomposing a middle‐range theory into three interrelated and evolving components that perform different functions in sociological research: (i) a conceptual framework about social phenomena that is a set of interrelated concepts that evolve in close connection with empirical analysis; (ii) a mechanism schema that is an abstract and incomplete description of a social mechanism; and (iii) a cluster of all mechanism‐based explanations of social phenomena that are based on the particular mechanism schema. I show how these components develop over time and how they serve different functions in sociological theorizing and research. Finally, I illustrate these ideas by discussing Merton’s theory of the Matthew effect in science and its more recent applications in sociology.Peer reviewe

Exploration of the beliefs and experiences of Aboriginal people with cancer in Western Australia: a methodology to acknowledge cultural difference and build understanding

<p>Abstract</p> <p>Background</p> <p>Aboriginal Australians experience poorer outcomes, and are 2.5 times more likely to die from cancer than non-Aboriginal people, even after adjustment for stage of diagnosis, cancer treatment and comorbidities. They are also less likely to present early as a result of symptoms and to access treatment. Psycho-social factors affect Aboriginal people's willingness and ability to participate in cancer-related screening and treatment services, but little exploration of this has occurred within Australia to date. The current research adopted a phenomenological qualitative approach to understand and explore the lived experiences of Aboriginal Australians with cancer and their beliefs and understanding around this disease in Western Australia (WA). This paper details considerations in the design and process of conducting the research.</p> <p>Methods/Design</p> <p>The National Health and Medical Research Council (NHMRC) guidelines for ethical conduct of Aboriginal research were followed. Researchers acknowledged the past negative experiences of Aboriginal people with research and were keen to build trust and relationships prior to conducting research with them. Thirty in-depth interviews with Aboriginal people affected by cancer and twenty with health service providers were carried out in urban, rural and remote areas of WA. Interviews were audio-recorded, transcribed verbatim and coded independently by two researchers. NVivo7 software was used to assist data management and analysis. Participants' narratives were divided into broad categories to allow identification of key themes and discussed by the research team.</p> <p>Discussion and conclusion</p> <p>Key issues specific to Aboriginal research include the need for the research process to be relationship-based, respectful, culturally appropriate and inclusive of Aboriginal people. Researchers are accountable to both participants and the wider community for reporting their findings and for research translation so that the research outcomes benefit the Aboriginal community. There are a number of factors that influence whether the desired level of engagement can be achieved in practice. These include the level of resourcing for the project and the researchers' efforts to ensure dissemination and research translation; and the capacity of the Aboriginal community to engage with research given other demands upon their time.</p