More than naming and shaming needed to stop corporate tax avoidance

The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot see”, with a strong focus on increased transparency. The majority of the 17 recommendations in the interim report relate to improved transparency of the tax affairs of corporate taxpayers. This is a significant step in the right direction. Recent experiences in the war on corporate tax avoidance both in Australia and overseas confirm that “information is power”. Most notably, we have seen increased transparency changing the behaviour of multinational enterprises as well as inducing governments to act.

Naming and shaming: a report on media shaming for minor crimes in Victoria

This exploratory study examines the power of the news media to publicly name ordinary people who receive non-convictions for committing minor crimes. If a magistrate imposes a non-conviction, it means the offender is guilty, but gets a chance to reform away from the public gaze. They are not required to reveal the crime in any job application, and it does not restrict them from overseas travel. This report argues that the power of media to report non-convictions is an issue of national importance in this changing digital landscape because the news media can impose relatively permanent public records, especially in digital space, that detail's one's minor misdemeanour.

Naming and claiming workplace sexual harassment in Australia

The persistence of sexual harassment in the workplace and the fact such behaviour remains significantly unreported suggest that legal definitions of sexual harassment may not be well understood. In this paper we explore the naming and claiming of sexual harassment in Australian workplaces, drawing on a unique dataset from a national sexual harassment prevalence survey. We compare a group of individuals who stated they had been sexually harassed according to a legal definition with a group who denied having experienced sexual harassment according to this definition but who went on to report sexually harassing behaviours. The study offers important insights into how workplace sexual harassment comes to be defined and understood in the Australian community, as well as some possible explanations for persistently low rates of formal complaints.

Global Production, CSR and Human Rights: The Courts of Public Opinion and the Social License to Operate

This paper takes at its starting point the responsibility placed upon corporations by the United Nations’ Protect, Respect and Remedy Framework as elaborated upon by the Guiding Principles on Business and Human Rights to respect human rights. The overt pragmatism and knowledge of the complex business relationships that are embedded in global production led John Ruggie, the author of the Framework, to adopt a structure for the relationship between human rights and business that built on the existing practices of Corporate Social Responsibility (CSR). His intention was that these practices should be developed to embrace respect for human rights by exhorting corporations to move from “the era of declaratory CSR” to showing a demonstrable policy commitment to respect for human rights. The prime motivation for corporations to do this was, according to Ruggie, because the responsibility to respect was one that would be guarded and judged by the “courts of public opinion” as part of the social expectations imposed upon corporations or to put it another way as a condition of a corporation’s social license to operate.
This article sets out the background context to the Framework and examines the structures that it puts forward. In its third and final section the article looks at how the Framework requires a corporation’s social license to be assembled and how and by whom that social license will be judged. The success or failure of the Framework in persuading corporations to respect human rights is tied to whether “the courts of public opinion” can use their “naming and shaming power” effectively.

The relationship between rapid automatized naming and reading performance: a meta-analysis

O estudo científico dos correlatos cognitivos da aquisição e desenvolvimento da competência de leitura é um assunto de grande relevância quer teórica quer prática, no sentido em que pode ajudar a compreender os processos cognitivos básicos envolvidos na leitura e, em última instância, a delinear os seus preditores e a predizer dificuldades na sua aquisição. A par da consciência fonológica – capacidade para perceber e manipular as unidades de som –, um dos construtos que frequentemente tem sido associado ao desenvolvimento da competência de leitura é a velocidade de nomeação de estímulos visuais (também conhecida como nomeação rápida automatizada ou velocidade de acesso ao léxico). Tradicionalmente, esta capacidade tem sido avaliada recorrendo ao paradigma clássico das provas de nomeação rápida automatizada (RAN) desenvolvidas por Denckla e Rudel (1976), nas quais é pedido ao sujeito que nomeie o mais rapidamente possível um conjunto de estímulos familiares apresentados serialmente. Nas últimas décadas, inúmeros estudos vieram demonstrar que a nomeação rápida é um importante preditor da competência de leitura, sobretudo da fluência da leitura, e um défice central em perturbações de leitura como a dislexia. O desempenho numa tarefa de nomeação rápida apela à sincronização e integração de vários processos, incluindo: (a) atenção ao estímulo, (b) integração da informação visual com representações visuais ou ortográficas arquivadas em memória, (c) recuperação de uma etiqueta verbal, e a (d) ativação da representação articulatória (Wolf & Bowers, 1999). Uma vez que a leitura e a nomeação rápida envolvem processos cognitivos semelhantes, não parece surpreendente que ambas as competências estejam associadas. No entanto, os estudos têm variado consideravelmente no que respeita à magnitude da associação entre a nomeação rápida e a leitura, encontrando-se resultados nulos ou negligenciáveis do valor preditivo da nomeação rápida na explicação da variância do desempenho de leitura. Vários fatores podem contribuir para as discrepâncias observadas na literatura, entre os quais as medidas utilizadas para avaliar o desempenho de nomeação rápida (por exemplo, medidas que utilizam estímulos ortográficos ou não-ortográficos) e de leitura (por exemplo, medidas de fluência ou de acuidade). A importância da natureza das medidas quer de nomeação rápida quer de leitura tem sido reconhecida por vários autores (para uma revisão, ver Norton & Wolf, 2011). Paralelamente, as amostras estudadas, que têm variado quanto à idade/escolaridade dos participantes e à sua competência de leitura (leitores normais ou fracos leitores ou leitores disléxicos), poderão estar a contribuir para a heterogeneidade dos resultados publicados. A literatura recente tem salientado a relevância destes fatores na aquisição e desenvolvimento da leitura, embora a direccionalidade do seu efeito seja ainda pouco clara. Por exemplo, a transição de um procedimento de leitura baseado em estratégias de descodificação fonológica para uma leitura automática, à medida que o sujeito se torna um leitor fluente, parece ser acompanhada por uma mudança no peso relativo das capacidades cognitivas subjacentes à leitura (ex., Reis, Faísca, Castro, & Petersson, in press). Outro fator importante que tem dificultado a interpretação dos dados publicados sobre os construtos envolvidos na leitura, e em particular sobre a nomeação rápida, relaciona-se com a consistência ortográfica do sistema de escrita nos quais os estudos são conduzidos. Estudos trans-linguísticos sugerem que a consistência ortográfica influencia a facilidade com que se aprende a ler nas escritas alfabéticas, bem como o tipo de processamento de leitura predominantemente adotado pelos leitores (Seymour, Aro, & Erskine, 2003). No seio deste enquadramento, nesta tese procurámos clarificar as divergências encontradas na literatura relativamente à relação entre a nomeação rápida e o desempenho de leitura. Através de um estudo de meta-análise 1 é nosso objetivo realizar uma síntese objetiva do estado da arte sobre a relação entre a nomeação rápida e a leitura, e avaliar a influência de potenciais fatores moderadores da magnitude desta relação, nomeadamente: (a) a natureza da tarefa de nomeação (tipo de estímulo nomeado, número total de itens, e número de itens diferentes); (b) a natureza da tarefa de leitura (subcomponente de leitura, e medida de resposta usada para avaliar o desempenho); (c) características da amostra (escolaridade e nível de leitura); e (d) ortografia (sistema de escrita, e consistência ortográfica). Para tal, foi realizada uma procura de artigos científicos nas bases de dados PubMed, PsycINFO, e Web of Knowledge, tendo sido incluídas na meta-análise um total de 154 experiências independentes, compreendendo 21,706 participantes. Os resultados indicam uma relação moderada-a-forte entre a nomeação rápida e o desempenho de leitura (r =.44, I2 = 71.19). Nas análises seguintes procurou-se avaliar o contributo de potenciais variáveis moderadoras que possam explicar a heterogeneidade observada entre os tamanhos dos efeitos. Verificou-se que a nomeação rápida se associa significativamente e em magnitude semelhante com todas as medidas de leitura, i.e., quer estas apelem preferencialmente a um processamento de descodificação fonológica ou de reconhecimento de padrões ortográficos da palavra. Os resultados sugerem ainda que a magnitude das correlações é inflacionada nos estudos em que o desempenho de leitura é baseado na velocidade/fluência de leitura, em particular nos níveis de escolaridade mais avançados, e que utilizam tarefas de nomeação com estímulos alfanuméricos ao invés de estímulos não-alfanuméricos. Adicionalmente, verificou-se que a força da associação entre a nomeação rápida e a acuidade de leitura varia de forma não linear durante a evolução da leitura, sendo que a correlação é maior nos leitores escolarizados mais novos e decresce à medida que a escolaridade aumenta. O papel atribuível à proficiência dos leitores, i.e., fracos leitores/leitores disléxicos ou leitores normais, foi menos claro; no entanto, houve uma tendência para a relação ser mais forte nas amostras de fracos leitores/leitores disléxicos. Os resultados das comparações trans-linguísticas, por sua vez, sugerem que a nomeação rápida tem um papel importante para o desempenho da leitura independentemente das características da ortografia, ainda que as correlações tenham sido maiores nas ortografias opacas, e em particular nas línguas não-alfabéticas. Em suma, a presente meta-análise fornece resultados convincentes de que o desempenho em tarefas de nomeação rápida refletirá processos cognitivos subjacentes que são também relevantes para a aquisição/desenvolvimento da leitura. Consequentemente, pode dizer-se que estas medidas serão um preditor útil da competência de leitura. Os resultados são também discutidos no contexto das teorias atuais que procuram explicar através de que processos cognitivos se associam a nomeação rápida e a leitura, com ênfase nas hipóteses fonológica versus ortográfica. 1 Uma meta-análise permite a integração quantitativa de resultados de diversos estudos, recorrendo para isso à noção de magnitude do efeito.

Where, when and why brain activation differs for bilinguals and monolinguals during picture naming and reading aloud

Using functional magnetic resonance imaging, we found that when bilinguals named pictures or read words aloud, in their native or nonnative language, activation was higher relative to monolinguals in 5 left hemisphere regions: dorsal precentral gyrus, pars triangularis, pars opercularis, superior temporal gyrus, and planum temporale. We further demonstrate that these areas are sensitive to increasing demands on speech production in monolinguals. This suggests that the advantage of being bilingual comes at the expense of increased work in brain areas that support monolingual word processing. By comparing the effect of bilingualism across a range of tasks, we argue that activation is higher in bilinguals compared with monolinguals because word retrieval is more demanding; articulation of each word is less rehearsed; and speech output needs careful monitoring to avoid errors when competition for word selection occurs between, as well as within,language.

The relationship between rapid naming and word spelling in English

A study of the concurrent relationships between naming speed, phonological awareness and spelling ability in 146 children in Year 3 and 4 of state funded school in SE England (equivalent to US Grades 2 and 3) is reported. Seventy-two children identified as having normal phonological awareness but reduced rapid automatized naming (RAN) performance (1 standard deviation below the mean) participated in the study. A group of 74 children were further identified. These children were matched on phonological awareness, verbal and non verbal IQ, and visual acuity but all members of this group showed normal rapid automatized naming performance. Rapid automatized naming made a significant unique contribution to spelling performance. Further analyses showed that the participants with low naming performance were significantly poorer spellers overall and had a specific difficulty in spelling irregular words. The findings support the view that rapid automatized naming may be indexing processes that are implicated in the establishment of fully specified orthographic representations.

Phonological therapy in jargon aphasia: effects on naming and neologisms

Background: Jargon aphasia is one of the most intractable forms of aphasia with limited recommendation on amelioration of associated naming difficulties and neologisms. The few naming therapy studies that exist in jargon aphasia have utilized either semantic or phonological approaches but the results have been equivocal. Moreover, the effect of therapy on characteristics of neologisms is less explored. Aims: This study investigates the effectiveness of a phonological naming therapy (i.e., phonological component analysis, PCA) on picture naming abilities and on quantitative and qualitative changes in neologisms for an individual with jargon aphasia (FF). Methods: FF showed evidence of jargon aphasia with severe naming difficulties and produced a very high proportion of neologisms. A single-subject multiple probe design across behaviors was employed to evaluate the effects of PCA therapy on the accuracy for three sets of words. In therapy, a phonological components analysis chart was used to identify five phonological components (i.e., rhymes, first sound, first sound associate, final sound, number of syllables) for each target word. Generalization effects—change in percent accuracy and error pattern—were examined comparing pre-and post-therapy responses on the Philadelphia Naming Test and these responses were analyzed to explore the characteristics of the neologisms. The quantitative change in neologisms was measured by change in the proportion of neologisms from pre- to post-therapy and the qualitative change was indexed by the phonological overlap between target and neologism. Results: As a consequence of PCA therapy, FF showed a significant improvement in his ability to name the treated items. His performance in maintenance and follow-up phases remained comparable to his performance during the therapy phases. Generalization to other naming tasks did not show a change in accuracy but distinct differences in error pattern (an increase in proportion of real word responses and a decrease in proportion of neologisms) were observed. Notably, the decrease in neologisms occurred with a corresponding trend for increase in the phonological similarity between the neologisms and the targets. Conclusions: This study demonstrated the effectiveness of a phonological therapy for improving naming abilities and reducing the amount of neologisms in an individual with severe jargon aphasia. The positive outcome of this research is encouraging, as it provides evidence for effective therapies for jargon aphasia and also emphasizes that use of the quality and quantity of errors may provide a sensitive outcome measure to determine therapy effectiveness, in particular for client groups who are difficult to treat.

Style Guidelines for Naming and Labeling Ontologies in the Multilingual Web

In the context of the Semantic Web, natural language descriptions associated with ontologies have proven to be of major importance not only to support ontology developers and adopters, but also to assist in tasks such as ontology mapping, information extraction, or natural language generation. In the state-of-the-art we find some attempts to provide guidelines for URI local names in English, and also some disagreement on the use of URIs for describing ontology elements. When trying to extrapolate these ideas to a multilingual scenario, some of these approaches fail to provide a valid solution. On the basis of some real experiences in the translation of ontologies from English into Spanish, we provide a preliminary set of guidelines for naming and labeling ontologies in a multilingual scenario.

Submission to the Queensland Department of Communities Review of the Juvenile Justices Act 1992 Issues Paper 2007

This submission addresses the Queensland Government’s Department of Communities Issues Paper regarding the Review of the Juvenile Justice Act 1992 (August 2007). The Queensland University of Technology Faculty of Law has a Criminal Justice Program within the Law and Justice Research Centre. The members of this Program wish to participate in the debate on these issues which are critically important to the Queensland community at large but especially to our young people.

Nowhere to hide: informal disease surveillance networks tracing state behaviour

Since the revisions to the International Health Regulations (IHR) in 2005, much attention has turned to how states, particularly developing states, will address core capacity requirements attached to the revised IHR. Primarily, how will states strengthen their capacity to identify and verify public health emergencies of international concern (PHEIC)? Another important but under-examined aspect of the revised IHR is the empowerment of the World Health Organization (WHO) to act upon non-governmental reports of disease outbreaks. The revised IHR potentially marks a new chapter in the powers of ‘disease intelligence’ and how the WHO may press states to verify an outbreak event. This article seeks to understand whether internet surveillance response programs (ISRPs) are effective in ‘naming and shaming’ states into reporting disease outbreaks.