FAMILY PARTNERSHIPS UNDER THE INCOME TAX

The usual type of family partnership has the taxpayer operating or organizing a business, and giving or selling a portion of that business to his wife or children. The aim of the taxpayer is to divide his income among members of the family group. The profits are thus taxed to two or more individuals, rather than to the taxpayer alone. Recognition of these family partnerships for federal income tax purposes is just one aspect of the family income problem

Parental Monitoring and Adolescent Information Management: Associations with Cyber Risks

The present study examined associations among internet and cellular phone specific parental monitoring strategies (rules, solicitation and indirect strategies), adolescent internet/phone information management strategies (disclosure and secrecy), and youth experience with internet risks (cyberbullying/victimization and risky internet behaviors). The sample included 155 adolescents (12-18 years, Mage = 14.38) and their parents (141 mothers, 51 fathers). Youth reported how often they disclosed or kept secret their internet and phone activities and their experience with internet risks. Parents reported how often they engaged in internet/phone specific monitoring strategies. Adolescents\u27 time spent utilizing cell phones, but not time spent on general internet use was associated with cyberbullying, cyber victimization, and risky internet behaviors. Adolescent disclosure was associated with less risky internet/phone behaviors in mother-adolescent dyads. Parental rules and solicitation were not associated with teens\u27 internet risks. Mothers\u27 use of more covert strategies (e.g., reading text messages) was associated with more risky internet/phone behaviors for adolescent girls, whereas fathers\u27 use of such covert strategies was associated with increased risky internet/phone behaviors for older adolescents. The findings point to the complex ways in which different facets of parent-adolescent communication may serve to protect youth from the potential dangers of internet and cell phone use

Abortion Groups in the Press: An Analysis of Four National Newspapers

A report submitted by Marilyn A. Mote-Yale to the Research and Creative Productions Committee in 1996 on newspaper media and abortion

Changes in Gaming and Gaming Participants in the United States

Public interest and acceptance of casino gaming as a recreational activity has resulted in a proliferation of gaming locations. The spread of gaming locations and the acceptance of gaming as a legitimate leisure activity may be explained from a marketing perspective through diffusion theory. Gaming could see continued revenue growth and participation or, like lotteries, it could face saturation and even decline. To avoid the potential problems associated with maturation, gaming operators may need to review the experiences of state lotteries which have faced and dealt with the problems of maturation and saturation

User-Friendly Financial Statements: A Proposed Model

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it. The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated: Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who have a reasonable understanding of business and economic activities and are willing to study the information with reasonable diligence. The purpose of this paper is to explore these issues, making beneficial proposals toward the creation of financial statements that offer significantly more utility to the user

The Thredbo story: A journey of competition and ownership in land passenger transport

This is a companion paper to Bray, Hensher, and Wong (2017), reviewing developments in public transport institutional reform, contract design and implementation over the past 30 years since the inception of the International Conference Series on Competition and Ownership in Land Passenger Transport (known as the Thredbo Series). Whilst Thredbo has grown to encompass all topics in transport planning, policy, contracting, financing, data, as well as funding; competition and ownership remains the core focus and the 14 conferences to date constitute a unique resource to chart the conversation and state of the art as it has evolved in both developed and developing economies. Discussion is structured around three eras (the early years, turn of the century and recent developments) and six elements of contracting—market arbitration, procurement mechanism, asset ownership, contract design, risk allocation and contract management. What emerges is a shift in interest from deregulated to contracted markets (and back to deregulated to some extent), a renewed focus on institutional performance in line with changing government and community expectations, and an increasing desire to place contracted services within the broader context of land use, well-being and wider economic benefits. Importantly, this paper also covers some landmark ideas which have grown to become key cornerstones of the Thredbo series including the STO (strategic/tactical/operational) framework, regulatory cycles in the bus and rail sectors, as well as trusting partnerships between transport regulators and operators. We conclude with the enduring legacy of the Thredbo series and look with optimism to the future for what the next 30 years of Thredbo may bring to the land passenger transport sector

Emerging transport technologies and the modal efficiency framework: A case for mobility as a service (MaaS)

The land passenger transport sector lies on the cusp of a major transformation, guided by collaborative consumption, next generation vehicles, demographic change and digital technologies. Whilst there is widespread enthusiasm across the community for this nexus of disruptors, the wholescale implications on road capacity, traffic congestion, land use and the urban form remains unclear, and by extension, whether this emerging transport paradigm will bring a net benefit to the transport system and our communities. Some issues include the proliferation of point-to-point transportation, a continuation of universal vehicle ownership, and the demise of fixed route public transport—all envisaged by various industry leaders in technology and transportation. In this paper, we develop the modal efficiency framework, with axes representing spatial and temporal efficiency to illustrate why some of these developments may be geometrically incompatible with dense urban environments. We then investigate three potential scenarios likely to emerge and explain why they may be problematic with reference to this framework. Mobility as a service (MaaS) based on shared mobility and modal integration is then introduced as a sustainable alternative which accounts for the realities of spatial and temporal efficiency. Various models for implementing MaaS are evaluated including the distinction between commercially-motivated models (presently well advanced in research and development), and systems which incorporate an institutional overlay. The latter, government-led MaaS, is recommended for implementation given the opportunity for incorporating road pricing as an input into package price, defined by time of day, geography and modal efficiency. In amidst the hype of this emerging transport paradigm, a critical assessment of the realm of possibilities can better inform government policy and ensure that digital disruption occurs to our advantage.Institute of Transport and Logistics Studies. Faculty of Economics and Business. The University of Sydne

Emerging transport technologies and the modal efficiency framework: A case for mobility as a service (MaaS)

The land passenger transport sector lies on the cusp of a major transformation, guided by collaborative consumption, next generation vehicles, demographic change and digital technologies. Whilst there is widespread enthusiasm across the community for this nexus of disruptors, the wholescale implications on road capacity, traffic congestion, land use and the urban form remains unclear, and by extension, whether this emerging transport paradigm will bring a net benefit to the transport system and our communities. Some issues include the proliferation of point-to-point transportation, a continuation of universal vehicle ownership, and the demise of fixed route public transport—all envisaged by various industry leaders in technology and transportation. In this paper, we develop the modal efficiency framework, with axes representing spatial and temporal efficiency to illustrate why some of these developments may be geometrically incompatible with dense urban environments. We then investigate three potential scenarios likely to emerge and explain why they may be problematic with reference to this framework. Mobility as a service (MaaS) based on shared mobility and modal integration is then introduced as a sustainable alternative which accounts for the realities of spatial and temporal efficiency. Various models for implementing MaaS are evaluated including the distinction between commercially-motivated models (presently well advanced in research and development), and systems which incorporate an institutional overlay. The latter, government-led MaaS, is recommended for implementation given the opportunity for incorporating road pricing as an input into package price, defined by time of day, geography and modal efficiency. In amidst the hype of this emerging transport paradigm, a critical assessment of the realm of possibilities can better inform government policy and ensure that digital disruption occurs to our advantage

Mode-agnostic mobility contracts: identifying broker/aggregator models for delivering mobility as a service (MaaS)

Mobility as a service (MaaS) promises a bold new future where bundled public transport and shared mobility options will provide consumers with seamless mobility on par with and exceeding that of private vehicle ownership. Whilst there is a growing body of work examining the market and end user demand for MaaS, there remains a limited understanding of the supply-side around new business models for delivering these integrated mobility services. Mobility broker/aggregator models have been proposed, but to date there exists no quantitative evidence to empirically test the conditions around which interested businesses might invest or supply in this new entrepreneurial model. In this paper, we propose the idea of mode-agnostic mobility contracts as the interface for bringing together specialised businesses as part of the new MaaS ecosystem. We identify the relevant attributes and attribute levels defining these contracts through an extensive interview and participatory research program with key stakeholders including MaaS operators, conventional transport operators, public transport authorities and consultancies, with a focus in the Nordic countries where such schemes are presently well advanced. These mobility contracts were then incorporated as part of a stated choice survey, and we document the face-to-face pilot used to finesse the survey instrument prior to the main survey. A preliminary mixed logit choice model based on collected data (n=202) is presented to showcase the potential of our stated preference survey to reveal what the market is willing to deliver in terms of MaaS and how the future service delivery ecosystem might look

Thredbo at Thirty: Review of Past Papers and Reflections

Institute of Transport and Logistics Studies. Faculty of Economics and Business. The University of Sydne