‘MONEY POURING OUT OF ITS EARS’: ON THE TAXATION OF REALLY PROFITABLE NON-PROFIT ORGANISATIONS IN AUSTRALIA

Under current law Australia appears to be a tax haven for certain non-governmental institutions. Millions of ordinary business income may go untaxed and the deductibility for donations is unlimited – both are very generous tax measures in an international context. The basic problems of most Australian non-profit organisations are not taxation; it is their non-profit status and lack of funds. Anybody interested in the non-governmental sector should be willing to face the question: What is an equitable tax treatment? The short-term tactic of ducking the question may not be the best or most beneficial long-term strategy.     

Christian democracy, social democracy and the paradoxes of earnings-related social security

This article compares the retirement policies of Belgium and Sweden in order to reveal the different incentive structures built into the pensions systems prevailing in countries that are taken to represent different approaches to welfare capitalism. It addresses the question of why in a Christian Democratic welfare state that is said to grant pensions rights on the basis of merit and past work performance one can find extremely low labour-force participation rates among elderly workers, while in a Social Democratic welfare state that is supposed to grant pension rights relatively independent of past labour-market performance, one can find quite high participation rates amongst that section of the labour force. This apparent paradox is explained in terms of the different purposes of the early-retirement schemes in the two countries: in Belgium they were primarily part of a strategy to combat (youth) unemployment, in Sweden they had more to do with reforms that sought to accomplish a 'humanisation of work' by softening the abrupt transition from work into retirement.     

Bayesian variable selection with strong heredity constraints

In this paper, we propose a Bayesian variable selection method for linear regression models with high-order interactions. Our method automatically enforces the heredity constraint, that is, a higher order interaction term can exist in the model only if both of its parent terms are in the model. Based on the stochastic search variable selection George and McCulloch (1993), we propose a novel hierarchical prior that fully considers the heredity constraint and controls the degree of sparsity simultaneously. We develop a Markov chain Monte Carlo (MCMC) algorithm to explore the model space efficiently while accounting for the heredity constraint by modifying the shotgun stochastic search algorithm Hans et al. (2007). The performance of the new model is demonstrated through comparisons with other methods. Numerical studies on both real data analysis and simulations show that our new method tends to find relevant variable more effectively when higher order interaction terms are considered.     

Funny bikes: a symmetrical study of urban space,vehicular units and mobility through the voyeuristic spokesperson of a video lens

This paper presents methodological considerations from a comparative, symmetrical video analysis of cyclist practices in Gothenburg and Toulouse. Video recording pays as much attention to the properties of bicycles as to the characteristics of people; it takes into account the pragmatic and situated dimension and, thus, allows a generalised symmetry. From there, visual methods enable us to submit the collected material to a double treatment of a quantitative analysis of observed bicycles and a qualitative ethnomethodological analysis of bike rental sequences. To better understand the logic and challenges of our method, we present it alongside an analogy with a famous film equivalent – the strategy used by the film-maker Michael Haneke in his heuristic film(s), Funny Games. Despite objectives and content that are obviously completely at odds to one another, the Funny Games film(s) and our own videos share at least five interesting features: twin films, static shots, photomontage, silent films, and rewinding.     

The front end in non-assembled product development: A multiple case study of mineral- and metal firms

We conceptualize the front end in non-assembled product development to be iterative and experiment-based, consisting of three sub-phases: informal start-up, formal idea-study, and formal pre-study. Although some key activities are shared with the front end activities in assembled product development, literature reviews, anticipating requirements of customers’ production processes, analysis of raw materials, anticipation of scale-up problems, and tests in bench-, pilot plant-, and full scale production represent unique activities. In addition, product concepts were frequently developed in parallel, requiring specification of physical, chemical and structural properties. These findings have implications for increasing the success and quality of front end efforts.     

Using ranked set sampling with binary outcomes in cluster randomized designs

We study the use of ranked set sampling (RSS) with binary outcomes in cluster-randomized designs (CRDs), where a generalized linear mixed model (GLMM) is used to model the hierarchical data structure involved. Under the GLMM-based framework, we propose three different approaches to estimate the treatment effect, including the nonparametric (NP), maximum likelihood (ML) and pseudo likelihood (PL) estimators. We investigate their asymptotic properties and examine their finite-sample performance via simulation. Based on these three RSS estimators, we further develop procedures for testing the existence of the treatment effect. We examine the power and size of our proposed RSS tests and compare them with existing tests based on simple random sampling (SRS). All the proposed RSS estimation and test methods are illustrated with two data examples, one for rare events and the other for non-extreme events. Throughout our investigations, we also consider the possible effect of imperfect ranking. Among the proposed methods, we provide recommendations on whether to use RSS rather than SRS with binary outcomes in CRDs and, if yes, when to use which RSS method. The Canadian Journal of Statistics 48: 342–365; 2020 © 2019 Statistical Society of Canada     

A note on the representation of {E\left({\textit{\textbf {x}}}\otimes {\textit{\textbf {xx}}}^{\prime}\right) } and {E\left({\textit{\textbf {xx}}}^{\prime }\otimes {\textit{\textbf {xx}}}^{\prime }\right)} for the random vector x

In this paper we consider ${E(x\otimes xx^{\prime})}$ and ${E(xx^{\prime }\otimes xx^{\prime})}$ for a random vector x where x _i has existing moments up to the fourth order and where the higher moments may depend on i. This extends previous results which assumed a common higher moment and E(xx??)?=?I.     

Vegetation changes at sub-xeric urban forest edges in Finland – the effects of edge aspect and trampling

The relative strengths of the effects of forest edges and recreational use on understorey vegetation were studied at sub-xeric boreal urban forest edges in the greater Helsinki region, Finland. The study was performed at northern, eastern, southern and western edges, and vegetation sample plots were placed on, next to and away from paths with different trampling intensities 0–107 m from the forest edges. We found that human trampling altered vegetation more than the effects of forest edges. Vegetation changed dramatically on paths and the effects of path edges were seen in seemingly untrampled vegetation at least up to 4 m from the path edge. However, our results suggested that the effect of the edge may penetrate up to 50 m into forest interiors. Changes in vegetation composition indicated that the effects of the edge were stronger at eastern, southern and western than at northern edges.     

The matrix affects carabid beetle assemblages in linear urban ruderal habitats

Matrix contrasts affect communities in patchy landscapes by influencing resources, abiotic conditions and spill-over effects. However, current knowledge is significantly biased towards forest and rural communities. We examined the effects of three different matrix types, i.e., low, intermediate and high contrasts, on carabid beetle assemblages at urban railway verges in two climatic regions. Study sites were located in Finland and in Slovenia. Using pitfall trapping, non-metric multidimensional scaling and generalised linear mixed models, we investigated carabid assemblages at railway verges and in differently contrasting adjacent matrices, i.e. built-up, grassland and forest. The matrix influenced carabid assemblages at railway verges. Assemblages grouped with adjacent matrix types, although some Finnish railway assemblages included a characteristic set of open dry habitat species. Abundances of generalist species at railway verges were higher when next to grassland or forest than urban matrices. Habitat specialists responded negatively to high contrast matrices, resulting in lower abundances of open habitat specialists in railway verges when next to forests and nearly no spill-over of forest specialists into railway verges. These patterns were consistent in both countries, i.e. irrespective of climatic region. Our study emphasises effects of the adjacent matrix and matrix contrasts on communities in linear open habitat patches in cities. Knowledge on matrix effects in patchy landscapes, such as urban environments, is essential in understanding the distribution and composition of communities in discrete patches. This knowledge can be used in conservation planning. If habitat specialists are negatively affected by high matrix contrasts, high contrasts should be avoided.