What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

Annual Review : practice and research in career counseling and development – 2008

The career development literature published in 2008 is summarized and presented thematically: (a) professional issues, (b) career assessment, (c) career development, (d) career theory and concepts, (e) career interventions, (f) advances in technology, (g) employment, (h) international perspectives, and (i) research design and methodology. Traditional and emerging theories and practices are robust and vibrant.

Youth Festival Music Performance : Deception Bay

Research Background - Young people with negative experiences of mainstream education often display low levels of traditional academic achievement. These young people tend to display considerable cultural and social resources developed through their repeated experiences of adversity. Education research has a duty to provide these young people with opportunities to showcase, assess and translate their social and cultural resources into symbolic forms of capital. This creative work addresses the following research question. How can educators develop disengaged teenager's social and cultural capital through live music performances? Research Contribution - These live music performances afford the young participants opportunities to display their artistic, technical, social and cultural resources through a popular cultural format. In doing so they require education institutions to provide venues that demonstrate the skills these young people acquire through flexible learning environments. The new knowledge derived from this research focuses on the academic and self confidence benefits for disengaged young people using festival performances as authentic learning activities. Research Significance - This research is significant because it aims to maximise the number of tangible outcomes related to a school-based arts project. The young participants gained technical, artistic, social and commercial skills during this project. This performance led to more recording and opportunities to perform at other youth festivals in SE QLD. Individual performances were distributed and downloaded via creative commons licences at the Australian Creative Resource Archive. It also contributed to their certified qualifications and acted as pilot research data for two competitively funded ARC grants (DP0209421 & LP0883643)

Educating the public health workforce : issues and challenges

Background: In public health, as well as other health education contexts, there is increasing recognition of the transformation in public health practice and the necessity for educational providers to keep pace. Traditionally, public health education has been at the postgraduate level; however, over the past decade an upsurge in the growth of undergraduate public health degrees has taken place. Discussion: This article explores the impact of these changes on the traditional sphere of Master of Public Health programs, the range of competencies required at undergraduate and postgraduate levels, and the relevance of these changes to the public health workforce. It raises questions about the complexity of educational issues facing tertiary institutions and discusses the implications of these issues on undergraduate and postgraduate programs in public health. Conclusion: The planning and provisioning of education in public health must differentiate between the requirements of undergraduate and postgraduate students – while also addressing the changing needs of the health workforce. Within Australia, although significant research has been undertaken regarding the competencies required by postgraduate public health students, the approach is still somewhat piecemeal, and does not address undergraduate public health. This paper argues for a consistent approach to competencies that describe and differentiate entry-level and advanced practice.

Scott A. Shane : winner of the Global Award for Entrepreneurship Research

Scott A. Shane is the 2009 winner of the Global Award for Entrepreneurship Research. In this article we discuss and analyze Shane’s most important contributions to the field of entrepreneurship. His contribution is extraordinarily broad in scope, which makes it difficult to pinpoint one or a few specifics that we associate with Shane’s scholarship. Instead, they can be summarized in the following three points. First, he has influenced what we view as central aspects of entrepreneurship. Shane has been a leading figure in redirecting the focus on entrepreneurship research itself. Second, he has influenced how we view entrepreneurship. Shane’s research is arguably theory driven and it applies and develops theoretical lenses that greatly improve our understanding of entrepreneurship. Third, he has contributed to how we conduct entrepreneurship research. Shane has been a forerunner in examining relevant units of analysis that are difficult to sample; research designs and databases specifically designed for studying entrepreneurial processes; and sophisticated analytical methods. This has contributed to advancing the methodological rigor of the field. Summing them up, the contributions are very impressive indeed.

Middle years teacher education : new programs and research directions

Teacher education programs focussing on the development of specialist teachers for 'the middle years' have proliferated in Australian universities in recent years. This paper provides some insights into middle years' teacher education programs at the University of Queensland, Edith Cowan and Flinders Universities with regard to their: philosophical underpinnings; specific educational context; scope and nature of the program. In addition, some of the research directions and efficacy strategies utilised in conjunction with the programs will be shared, along with some early findings from a longitudinal study in one of the programs. We propose that the pattern of programmatic growth heralds a new time for teacher education, and we speculate about the production of new kinds of teacher identities as graduates take their place in the profession.

Fear, trust and Aborigines : The historical experience of state institutions and current encounters in the health system

Troubled dynamics between residents of an Aboriginal town in Queensland and the local health system were established during colonisation and consolidated during those periods of Australian history where the policies of 'protection' (segregation), integration and then assimilation held sway. The status of Aboriginal health is, in part, related to interactions between the residents' current and historical experiences of the health and criminal justice systems as together these agencies used medical and moral policing to legitimate dispossession, marginalisation, institutionalisation and control of the residents. The punitive regulations and ethnocentric strategies used by these institutions are within the living memory of many of the residents or in the published accounts of preceding generations. This paper explores current residents' memories and experiences.

deepBlue early research

A video of an early deepBlue performance at The Block, Queensland University of Technology, Creative Industries Faulty, 2006

That's how it was, this is how it is

Research Background : Young people with negative experiences of mainstream education often display low levels of traditional literacy. These young people tend to display considerable cultural and social resources developed through their repeated experiences of adversity. Education research has a duty to provide these young people with opportunities to showcase, assess and translate their social and cultural resources into symbolic forms of capital. This creative work addresses the following research question. How can educators encourage disengaged youth to showcase their social and cultural capital through non-traditional literacy practices?----- Research Contribution : This DVD production of a music video affords the young participants opportunities to display their artistic, technical, social and cultural resources through a popular cultural format. In doing so it requires education institutions to assess alternative student outputs that demonstrate the skills these young people acquire as they re-engage in flexible learning environments. The new knowledge derived from this research centres on the retention and certification benefits for disengaged young people using popular culture and social enterprise as authentic learning activities.----- Research Significance : This research is significant because it aims to maximise the number of tangible outcomes related to a school-based arts project. The young participants gained technical, artistic, social and commercial skills during this project. The video sold at numerous youth festivals in SE QLD. It was distributed and downloaded via creative commons licences at the Australian Creative Resource Archive. It also contributed to their certified qualifications and acted as pilot research data for two competitively funded ARC grants (DP0209421 & LP0883643)

Benchmarking Research Report

This benchmarking research report builds on the previous benchmarking review (Report 2005-001-C-1) and presents the benchmarking data collection and framework developments thus far. The objective is to deliver a benchmarking framework and recommendations on implementation of best practice on asset maintenance. The FM Exemplar Project using the Sydney Opera House has conducted a two (2) stage survey of iconic facilities. The benchmarking team has been led by Rider Hunt Terotech with researchers from the CSIRO and The University of Sydney.

Safety culture research, lead indicators, and the development of safety effectiveness indicators in the construction sector

Construction sector application of Lead Indicators generally and Positive Performance Indicators (PPIs) particularly, are largely seen by the sector as not providing generalizable indicators of safety effectiveness. Similarly, safety culture is often cited as an essential factor in improving safety performance, yet there is no known reliable way of measuring safety culture. This paper proposes that the accurate measurement of safety effectiveness and safety culture is a requirement for assessing safe behaviours, safety knowledge, effective communication and safety performance. Currently there are no standard national or international safety effectiveness indicators (SEIs) that are accepted by the construction industry. The challenge is that quantitative survey instruments developed for measuring safety culture and/ or safety climate are inherently flawed methodologically and do not produce reliable and representative data concerning attitudes to safety. Measures that combine quantitative and qualitative components are needed to provide a clear utility for safety effectiveness indicators.

ARCS collaboration tools and support workshop

Registration fees for this workshop are being met by ARCS. There is no cost to attend; however space is limited.----- The Australian Research Collaboration Service (ARCS) has been supporting a wide range of Collaboration Services and Tools which have been allowing researchers, groups and research communities to share ideas and collaborate across organisational boundaries.----- This workshop will give an introduction into a number of web based and real-time collaboration tools and services which researchers may find useful for day-to-day collaboration with members of a research team located within an institution or across institutions. Attendees will be shown how a number of these tools work with strong emphasis placed on how these tools can help facilitate communication and collaboration. Attendees will have the opportunity to try out a number of examples themselves, and interact with the workshop staff to discuss how their own use cases could benefit from the tools and services which can be provided.----- Outline: A hands on introduction will be given to a number of services which ARCS is now operating and/or supporting such as:--- * EVO – A video conferencing environment, which is particularly suited to desktop or low bandwidth applications.--- * AccessGrid – An open source video conferencing and collaboration tool kit, which is great for room to room meetings.--- * Sakai – An online collaboration and learning environment, support teaching and learning, ad hoc group collaboration, support for portfolios and research collaboration.--- * Plone and Drupal – A ready-to-run content management system, that provides you with a system for managing web content that is ideal for project groups, communities, web sites, extranets and intranets.--- * Wikis – A way to easily create, edit, and link pages together, to create collaborative websites.