Serious tax non compliance : motivation and guardianship

This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fraudsters. No scientifically defensible studies directly compared civil and criminal sanctions for tax fraud, although one U.S. study reported that significantly enhanced criminal sanctions have more effects than enhanced audit levels. Prosecution is public, whereas administrative penalties are confidential, and this fact encourages those caught to pay heavy penalties to avoid publicity, a criminal record, and imprisonment.

Healthy sexual development : a multidisciplinary framework for research

A group of Australian researchers from a range of disciplines involved in studying children's sexual development developed a framework for researching healthy sexual development that was acceptable to all disciplines involved. The 15 domains identified were: freedom from unwanted activity; an understanding of consent; education about biological aspects; understanding of safety; relationship skills; agency; lifelong learning; resilience; open communication; sexual development should not be “aggressive, coercive or joyless;” self-acceptance; awareness and acceptance that sex is pleasurable; understanding of parental and societal values; awareness of public/private boundaries; and being competent in mediated sexuality.

HCI & sustainable food culture : a design framework for engagement

The current food practices around the world raises concerns for food insecurity in the future. Urban / suburban / and peri-urban environments are particularly problematic in their segregation from rural areas where the natural food sources are grown and harvested. Soaring urban population growth only deteriorates the lack of understanding in and access to fresh produce for the people who live, work, and play in the city. This paper explores the role of Human-Computer Interaction (HCI) design in encouraging individual users to participate in creating sustainable food cultures in urban environments. The paper takes a disciplinary perspective of urban informatics and presents five core constituents of the HCI design framework to encourage sustainable food culture in the city via ubiquitous technologies: the perspective of transdisciplinarity; the domains of interest of people, place, and technology; and the perspective of design.

Cultural Science and Methodological Challenge!

The processes of digitization and deregulation have transformed the production, distribution and consumption of information and entertainment media over the past three decades. Today, researchers are confronted with profoundly different landscapes of domestic and personal media than the pioneers of qualitative audience research that came to form much of the conceptual basis of Cultural Studies first in Britain and North America and subsequently across all global regions. The process of media convergence, as a consequence of the dual forces of digitisation and deregulation, thus constitutes a central concept in the analysis of popular mass media. From the study of the internationalisation and globalisation of media content, changing regimes of media production, via the social shaping and communication technologies and conversely the impact of communication technology on social, cultural and political realities, to the emergence of transmedia storytelling, the interplay of intertextuality and genre and the formation of mediated social networks, convergence informs and shapes contemporary conceptual debates in the field of popular communication and beyond. However, media convergence challenges not only the conceptual canon of (popular) communication research, but poses profound methodological challenges. As boundaries between producers and consumers are increasingly fluent, formerly stable fields and categories of research such as industries, texts and audiences intersect and overlap, requiring combined and new research strategies. This preconference aims to offer a forum to present and discuss methodological innovations in the study of contemporary media and the analysis of the social, cultural,and political impact and challenges arising through media convergence. The preconference thus aims to focus on the following methodological questions and challenges: *New strategies of audience research responding to the increasing individualisation of popular media consumption. *Methods of data triangulation in and through the integrated study of media production, distribution and consumption. *Bridging the methodological and often associated conceptual gap between qualitative and quantitative research in the study of popular media. *The future of ethnographic audience and production research in light of blurring boundaries between media producers and consumers. *A critical re-examination of which textual configurations can be meaningfully described and studied as text. *Methodological innovations aimed at assessing the macro social, cultural and political impact of mediatization (including, but not limited to, "creative methods"). *Methodological responses to the globalisation of popular media and practicalities of international and transnational comparative research. *An exploration of new methods required in the study of media flow and intertextuality.

Adverse health effects to air pollution and guidelines to prevent them

This is the first in a series of four articles which will explore different aspects of air pollution, its impact on health and challenges in defining the boundaries between impact and nonimpact on health. Hardly a new topic one might say. Indeed, it’s been an issue for centuries, millennia even! For example, Pliny the Elder (AD 23-79), a Roman officer and author of the ‘Natural History’ recommended that: “…quarry slaves from asbestos mines not be purchased because they die young”, and suggested: “…the use of a respirator, made of transparent bladder skin, to protect workers from asbestos dust.” Closer to modern times, a Danish Proverb states: "Fresh air impoverishes the doctor". While none of these statements are an air quality guideline in a modern sense, they do illustrate that, for a very long time, we have known that there is a link between air quality and health, and that some measures were taken to reduce the impact of the exposure to the pollutants. Obviously, we are much more sophisticated now!

Application of chemometrics to analysis of soil pollutants

This overview focuses on the application of chemometrics techniques for the investigation of soils contaminated by polycyclic aromatic hydrocarbons (PAHs) and metals because these two important and very diverse groups of pollutants are ubiquitous in soils. The salient features of various studies carried out in the micro- and recreational environments of humans, are highlighted in the context of the various multivariate statistical techniques available across discipline boundaries that have been effectively used in soil studies. Particular attention is paid to techniques employed in the geosciences that may be effectively utilized for environmental soil studies; classical multivariate approaches that may be used in isolation or as complementary methods to these are also discussed. Chemometrics techniques widely applied in atmospheric studies for identifying sources of pollutants or for determining the importance of contaminant source contributions to a particular site, have seen little use in soil studies, but may be effectively employed in such investigations. Suitable programs are also available for suggesting mitigating measures in cases of soil contamination, and these are also considered. Specific techniques reviewed include pattern recognition techniques such as Principal Components Analysis (PCA), Fuzzy Clustering (FC) and Cluster Analysis (CA); geostatistical tools include variograms, Geographical Information Systems (GIS), contour mapping and kriging; source identification and contribution estimation methods reviewed include Positive Matrix Factorisation (PMF), and Principal Component Analysis on Absolute Principal Component Scores (PCA/APCS). Mitigating measures to limit or eliminate pollutant sources may be suggested through the use of ranking analysis and multi criteria decision making methods (MCDM). These methods are mainly represented in this review by studies employing the Preference Ranking Organisation Method for Enrichment Evaluation (PROMETHEE) and its associated graphic output, Geometrical Analysis for Interactive Aid (GAIA).

Green roofs : understanding their benefits for Australia

Summary of Actions Towards Sustainable Outcomes Environmental Issues / Principal Impacts The increased growth of cities is intensifying its impact on people and the environment through: • increased use of energy for the heating and cooling of more buildings, leading to urban heat islands and more greenhouse gas emissions • increased amount of hard surfaces contributing to higher temperatures in cities and more stormwater runoff • degraded air quality and noise impact • reduced urban biodiversity • compromised health and general well-being of people Basic Strategies In many design situations boundaries and constraints limit the application of cutting EDGe actions. In these circumstances designers should at least consider the following: • Consider green roofs early in the design process in consultation with all stakeholders to enable maximised integration with building systems and to mitigate building cost (avoid constructing as a retrofit). • Design of the green roof as part of a building’s structural, mechanical and hydraulic systems could lead to structural efficiency, the ability to optimise cooling benefits and better integrated water recycling systems. • Inform the selection of the type of green roof by considering its function, for example designing for social activity, required maintenance/access regime, recycling of water or habitat regeneration or a combination of uses. • Evaluate existing surroundings to determine possible links to the natural environment and choice of vegetation for the green roof with availability of local plant supply and expertise. Cutting EDGe Strategies • Create green roofs to contribute positively to the environment through reduced urban heat island effect and building temperatures, to improved stormwater quality, increased natural habitats, provision of social spaces and opportunity for increased local food supply. • Maximise solar panel efficiency by incorporating with design of green roof. • Integrate multiple functions for a single green roof such as grey water recycling, food production, more bio-diverse plantings, air quality improvement and provision of delightful spaces for social interaction. Synergies & references • BEDP Environment Design Guide DES 53: Roof and Facade Gardens GEN 4: Positive Development – designing for Net Positive Impacts TEC 26: Living Walls - a way to green the built environment • Green Roofs Australia: www.greenroofs.wordpress.com • International Green Roof Association: www.igra-world.com • Green Roofs for Healthy Cities (USA): www.greenroofs.org • Centre for Urban Greenery and Ecology (Singapore): http://research.cuge.com.sg

Transnational business masculinities : media representations of gender and management in global mining corporations

This paper examines Australian media representations of the male managers of two global mining corporations, Rio Tinto and BHP Billiton. These organizations are transnational (or multinational) corporations with assets and/or operations across national boundaries (Dunning and Lundan, 2008), and indeed their respective Chief Executive Officers, Tom Albanese and Marius Kloppers are two of the most economically (and arguably politically) powerful in the world overseeing 37 000 and 39 000 employees internationally. With a 2008 profit of US$15.962 billion and assets of US$ 75.889 Billion BHP Billiton is the world's largest mining company. In terms of its profits and assets Rio Tinto ranks fourth in the world, but with operations in six countries (mainly Canada and Australia) and a 2008 profit of US$10.3 billion it is also emblematic of the transnational in that its ‘budget is larger than that of all but a few nations’ (Giddens, 2003, p. 62).

"Re-imagining animation : the changing face of the moving image by Paul Wells and Johnny Hardstaff" (Book Review)

Advances in digital technology have caused a radical shift in moving image culture. This has occurred in both modes of production and sites of exhibition, resulting in a blurring of boundaries that previously defined a range of creative disciplines. Re-Imagining Animation: The Changing Face of the Moving Image, by Paul Wells and Johnny Hardstaff, argues that as a result of these blurred disciplinary boundaries, the term “animation” has become a “catch all” for describing any form of manipulated moving image practice. Understanding animation predicates the need to (re)define the medium within contemporary moving image culture. Via a series of case studies, the book engages with a range of moving image works, interrogating “how the many and varied approaches to making film, graphics, visual artefacts, multimedia and other intimations of motion pictures can now be delineated and understood” (p. 7). The structure and clarity of content make this book ideally suited to any serious study of contemporary animation which accepts animation as a truly interdisciplinary medium.

The applicability of Bowen's family theory to the Malay population

The changes of economic status in Malaysia have lead to many psychosocial problems especially among the young people. Counselling and psychotherapy have been seen as one of the solutions that are practiced in Western Culture. Most counselling theorists believe that their theory is universal however there is limited research to prove it. This paper will describe an ongoing study conducted in Malaysia about the applicability of one Western counselling Theory, Bowen’s family theory the Differentiation of self levels in the family allow a person to both leave the family’s boundaries in search of uniqueness and continually return to the family in order to further establish a sense of belonging. In addition Bowen believed that this comprised of four measures: Differentiation of Self (DSI), Family Inventory of Live Event (ILE), Depression Anxiety and Stress Scale (DASS) and Connor-Davidson Resilience Scale (CD-RISC). Preliminary findings are discussed and the implication in enhancing the quality of teaching family counselling in universities explored.

A comparative study of marketing student engagement in online social networks and virtual worlds : Facebook versus second life

The study evaluated two student online contemporary learning environments; Second Life and Facebook, student learning experiences and student knowledge outcomes. A case study methodology was used to gain rich exploratory knowledge of student learning when integrating online social networks (OSN) and virtual worlds (VW) platforms. Findings indicated students must perceive relevance in the activities when using such platforms, even though online environments create an interesting learning space for students and educators, the novelty can diminish quickly and these online environments dilute traditional authority boundaries.

Lost children and imaginary mothers in Sonya Hartnett's Of A Boy

In Powers of Horror, Julia Kristeva writes about lost children. These are what she calls “dejects,” who, in the psychodrama of subject formation, fail to fully absent the body of the mother, to accept the Law of the Father and the Symbolic, and subsequently to establish “clear boundaries which constitute the object-world for normal subjects.” Dejects are “strays” looking for a place to belong, a place that is bound up with the Imaginary mother of the pre-Oedipal period. Kristeva’s sketch of the deject as one who is unable to negotiate a proper path to the Symbolicis useful to a reading of Hartnett’s Of A Boy (2002),a novel that also deals with lost children and imaginary mothers. However, in its portrayal of children who are doomed to never achieve adulthood, Of A Boy enacts a haunting retrieval of the pre-Oedipal from the dark side of phallocentric representation, privileging the semiotic (Kristeva’s concept) and the maternal as necessary disruptive checks on a patriarchal Symbolic Order.

When He is a She is a He : the pregnant man and the transgendered mother

The recent successful pregnancy of Thomas Beatie, a transgender FTM, billed by the various media as ‘the pregnant man’, has stirred up considerably diverse public opinion and debate, some supportive and indicative of changing and progressive ideas around sex, gender and sexuality; others condemnatory in their claims that Beatie’s pregnancy is an affront to the laws of Nature and/or God. Desired or derided, the pregnant male body contests the terrain of reproductive embodiment and the orthodoxy of Western systems of gender categorization. This chapter analyses a selection of media and internet responses to the case of the pregnant man, arguing that most disturbing of all it seems, is the body in-between (Kristeva 1982, p.4), the one that visibly defies socially obdurate gender oppositions of male and female, feminine and masculine in its insistence on being, to borrow from Homi Bhabha, a ‘third space of enunciation.’ Banana Yoshimoto’s novella Kitchen, also contests gender boundaries in its characterisation of Eriko, a transgendered male to female, a father, then a mother. In this narrative the in-between, the ambiguous, is not reviled but rather celebrated as a ‘horizon of possibility’ (Halperin, qtd in Jagose 1996 http://www.australianhumanitiesreview.org/archive/Issue-Dec- 1996/jagose.html).

Uncertainties that matter : risk, response-ability, ethics and the moment of exchange in Live Art

This article examines the moment of exchange between artist, audience and culture in Live Art. Drawing on historical and contemporary examples, including examples from the Exist in 08 Live Art Event in Brisbane, Australia, in October 2008, it argues that Live Art - be it body art, activist art, site-specific performance, or other sorts of performative intervention in the public sphere - is characterised by a common set of claims about activating audiences, asking them to reflect on cultural norms challenged in the work. Live Art presents risky actions, in a context that blurs the boundaries between art and reality, to position audients as ‘witnesses’ who are personally implicated in, and responsible for, the actions unfolding before them. This article problematises assumptions about the way the uncertainties embedded in the Live Art encounter contribute to its deconstructive agenda. It uses the ethical theory of Emmanuel Levinas, Hans-Thies Lehmann and Dwight Conquergood to examine the mechanics of reductive, culturally-recuperative readings that can limit the efficacy of the Live Art encounter. It argues that, though ‘witnessing’ in Live Art depends on a relation to the real - real people, taking real risks, in real places - if it fails to foreground theatrical frame it is difficult for audients to develop the dual consciousness of the content, and their complicity in that content, that is the starting point for reflexivity, and response-ability, in the ethical encounter.

A synthesizable hardware evolutionary algorithm design for unmanned aerial system real-time path planning

The main objective of this paper is to detail the development of a feasible hardware design based on Evolutionary Algorithms (EAs) to determine flight path planning for Unmanned Aerial Vehicles (UAVs) navigating terrain with obstacle boundaries. The design architecture includes the hardware implementation of Light Detection And Ranging (LiDAR) terrain and EA population memories within the hardware, as well as the EA search and evaluation algorithms used in the optimizing stage of path planning. A synthesisable Very-high-speed integrated circuit Hardware Description Language (VHDL) implementation of the design was developed, for realisation on a Field Programmable Gate Array (FPGA) platform. Simulation results show significant speedup compared with an equivalent software implementation written in C++, suggesting that the present approach is well suited for UAV real-time path planning applications.