International tax and the Australian wine industry: Is your client’s product destined to sail the seven seas?

The export market for Australian wine continues to grow at a rapid rate, with imported wines also playing a role in market share in sales in Australia. It is estimated that over 60 per cent of all Australian wine is exported, while 12 per cent of wine consumed in Australia has overseas origins. In addition to understanding the size and direction (import or export) of wines, the foreign locales also play an important role in any tax considerations. While the export market for Australian produced alcohol continues to grow, it is into the Asian market that the most significant inroads are occurring. Sales into China of bottled wine over $7.50 per litre recently overtook the volume sold our traditional partners of the United States and Canada. It is becoming easier for even small to medium sized businesses to export their services or products overseas. However, it is vital for those businesses to understand the tax rules applying to any international transactions. Specifically, one of the first tax regimes that importers and exporters need to understand once they decide to establish a presence overseas is transfer pricing. These are the rules that govern the cross-border prices of goods, services and other transactions entered into between related parties. This paper is Part 2 of the seminar presented on transfer pricing and international tax issues which are particularly relevant to the wine industry. The predominant focus of Part 2 is to discuss four key areas likely to affect international expansion. First, the use of the available transfer pricing methodologies for international related party transactions is discussed. Second, the affects that double tax agreements will have on taking a business offshore are considered. Third, the risks associated with aggressive tax planning through tax information exchange agreements is reviewed. Finally, the paper predicts future ‘trip-wires’ and areas to ‘watch out for’ for practitioners dealing with clients operating in the international arena.

Folk opera : stories crossing borders in Papua New Guinea

The Life Drama project is a drama-based sexual health promotion project, developed by a cross-cultural research team in Papua New Guinea (PNG) over the past four years. Recognising the limitations of established theatre-in-education and theatre-for-development approaches when working across cultures, the research team explored ways of tapping into the everyday performativity of PNG participants and their communities in order to communicate more powerfully about the personal and social issues involved in sexual health. Through the Folk Opera form, developed by PNG theatre company Raun Raun Theatre around the time of national Independence, the research explored the importance of ‘story’ in identity formation, maintenance and change, the communication of meaning, and the transmission of tacit local knowledges. In a highly diverse and rapidly-changing country like PNG, enacted stories inherently compel the exchange and exploration of different knowledges, and promote the dialogue and ownership that drives social change. The paper will present and unpack the folk opera form as developed in the Life Drama program, drawing conclusions which may apply to other programs which to promote health and social justice across cultures.

Designing online assessment tools for disengaged youth

This article reports on the development of online assessment tools for disengaged youth in flexible learning environments. Sociocultural theories of learning and assessment and Bourdieu’s sociological concepts of capital and exchange were used to design a purpose-built content management system. This design experiment engaged participants in assessment that led to the exchange of self, peer and teacher judgements for credentialing. This collaborative approach required students and teachers to adapt and amend social networking practices for students to submit and judge their own and others’ work using comments, ratings, keywords and tags. Students and teachers refined their evaluative expertise across contexts, and negotiated meanings and values of digital works, which gave rise to revised versions and emergent assessment criteria. By combining social networking tools with sociological models of capital, assessment activities related to students’ digital productions were understood as valuations and judgements within an emergent, negotiable social field of exchange.

Copyrights and copyfights : copyright law and the digital economy

This paper will consider questions around the reform of copyright law, and how they are increasingly being framed by the challenges of the digital economy. It discusses the review of copyright and the digital economy being undertaken by the Australian Law Reform Commission, with particular reference to the costs and benefits of copyright law to consumers and creative producers. We argue that there is a pressing need to develop fair copyright rules that encourage investment in the digital economy, allow widespread dissemination of knowledge through society, and support the innovative reuse of copyright works. To better align copyright law with these goals, we recommend that Australia introduce an open ended ‘fair use’ style copyright exception, and encourage the development of a digital copyright exchange of the sort discussed in the UK by the Hargreaves and Hooper Reports.

International acclaim : the role(s) of the international film festival in supporting emerging women’s cinema

International Film Festivals act as important sites for the exhibition of contemporary world cinema. Film festivals represent an increasingly transnational film culture, where audiences, filmmakers, distributors, press, critics and academics come together from all over the world to discover new films, network with one another and debate about the past, present and future of cinema. This research project investigates the role that international film festivals play within the wider international film industry, with a specific focus on emerging women filmmakers. It therefore explores the arena of contemporary women.s cinema at its intersection with the international film festival industry. The significance and original contribution of the research is its intervention in the growing field of film festival studies through a specific investigation of how international film festivals support emerging women filmmakers. The positioning of the research at the intersection of feminist film theory and festival research within the broader context of transnational cinema allows the examination of each festival, the attending filmmakers and their films to be addressed within a more refined and nuanced lens. A core method for the thesis is the close textual analysis of particular emerging women filmmakers. films which are screened at the respective festivals. The research also utilises the qualitative research strategies of the case study and the interview to ¡°seek to understand the context or setting of the participants through visiting this context and gathering information personally¡± (Creswell 2003, 9). The textual analysis is used in dialogue with the interviews and the participant observational data gathering to provide a related context for understanding these films and their cultural meanings, both personally for the filmmaker and transnationally across the festival circuit. The focus of the case studies is the Brisbane International Film Festival, the International Film Festival Rotterdam and the Toronto International Film Festival. These three festivals were chosen for their distinct geographical locations in the Asia Pacific, Europe and North America, as well as for their varying size and influence on the international film festival circuit. Specifically, I investigate the reasons behind why the organisers of a particular festival have chosen a certain woman.s film, how it is then packaged or displayed within the programme, and how all of this impacts on the filmmaker herself. The focus of my research is to investigate film festivals and their .real-life. applications and benefits for the filmmakers being supported, both through the exhibition of their films and through their attendance as festival guests. The research finds that the current generation of emerging women filmmakers has varying levels of experience and success at negotiating the international film festival circuit. Each of the three festivals examined include and promote the films of emerging women filmmakers through a range of strategies, such as specific programming strands dedicated to showcasing emerging talent, financial support through festival funds, providing visibility within the programme, exposure to international audiences and networking opportunities with industry professionals and other filmmakers. Furthermore, the films produced by the emerging women filmmakers revealed a strong focus on women.s perspectives and experiences, which were explored through the interweaving of particular aesthetic and cinematographic conventions.

Does activity in computer game play have an impact on creative behavior?

This paper describes a behaviour analysis designed to measure the creative potential of computer game activities. The research approach applies a behavioural and verbal protocol to analyze the factors that influence the creative processes used by people as they play computer games from the puzzle genre. Creative components are measured by examining task motivation as well as domain-relevant and creativity-relevant skills factors. This paper focuses on how three puzzle games embody activity that might facilitate creative processes. The findings show that game playing activities significantly impact upon creative potential of computer games.

Protocol for a randomised blocked design study using telephone and text-messaging to support cardiac patients with diabetes : a cross cultural international collaborative project

Background The prevalence of type 2 diabetes is rising internationally. Patients with diabetes have a higher risk of cardiovascular events accounting for substantial premature morbidity and mortality, and health care expenditure. Given healthcare workforce limitations, there is a need to improve interventions that promote positive self-management behaviours that enable patients to manage their chronic conditions effectively, across different cultural contexts. Previous studies have evaluated the feasibility of including telephone and Short Message Service (SMS) follow up in chronic disease self-management programs, but only for single diseases or in one specific population. Therefore, the aim of this study is to evaluate the feasibility and short-term efficacy of incorporating telephone and text messaging to support the care of patients with diabetes and cardiac disease, in Australia and in Taiwan. Methods/design A randomised controlled trial design will be used to evaluate a self-management program for people with diabetes and cardiac disease that incorporates the use of simple remote-access communication technologies. A sample size of 180 participants from Australia and Taiwan will be recruited and randomised in a one-to-one ratio to receive either the intervention in addition to usual care (intervention) or usual care alone (control). The intervention will consist of in-hospital education as well as follow up utilising personal telephone calls and SMS reminders. Primary short term outcomes of interest include self-care behaviours and self-efficacy assessed at baseline and four weeks. Discussion If the results of this investigation substantiate the feasibility and efficacy of the telephone and SMS intervention for promoting self management among patients with diabetes and cardiac disease in Australia and Taiwan, it will support the external validity of the intervention. It is anticipated that empirical data from this investigation will provide valuable information to inform future international collaborations, while providing a platform for further enhancements of the program, which has potential to benefit patients internationally.

Living the indie life : mapping creative teams in a 48 hour game jam and playing with data

In contemporary game development circles the ‘game making jam’ has become an important rite of passage and baptism event, an exploration space and a central indie lifestyle affirmation and community event. Game jams have recently become a focus for design researchers interested in the creative process. In this paper we tell the story of an established local game jam and our various documentation and data collection methods. We present the beginnings of the current project, which seeks to map the creative teams and their process in the space of the challenge, and which aims to enable participants to be more than the objects of the data collection. A perceived issue is that typical documentation approaches are ‘about’ the event as opposed to ‘made by’ the participants and are thus both at odds with the spirit of the jam as a phenomenon and do not really access the rich playful potential of participant experience. In the data collection and visualisation projects described here, we focus on using collected data to re-include the participants in telling stories about their experiences of the event as a place-based experience. Our goal is to find a means to encourage production of ‘anecdata’ - data based on individual story telling that is subjective, malleable, and resists collection via formal mechanisms - and to enable mimesis, or active narrating, on the part of the participants. We present a concept design for data as game based on the logic of early medieval maps and we reflect on how we could enable participation in the data collection itself.

INFORMAS (International Network for Food and Obesity/non-communicable diseases Research, Monitoring and Action Support) : overview and key principles

Non-communicable diseases (NCDs) dominate disease burdens globally and poor nutrition increasingly contributes to this global burden. Comprehensive monitoring of food environments, and evaluation of the impact of public and private sector policies on food environments is needed to strengthen accountability systems to reduce NCDs. The International Network for Food and Obesity/NCDs Research, Monitoring and Action Support (INFORMAS) is a global network of public-interest organizations and researchers that aims to monitor, benchmark and support public and private sector actions to create healthy food environments and reduce obesity, NCDs and their related inequalities. The INFORMAS framework includes two ‘process’ modules, that monitor the policies and actions of the public and private sectors, seven ‘impact’ modules that monitor the key characteristics of food environments and three ‘outcome’ modules that monitor dietary quality, risk factors and NCD morbidity and mortality. Monitoring frameworks and indicators have been developed for 10 modules to provide consistency, but allowing for stepwise approaches (‘minimal’, ‘expanded’, ‘optimal’) to data collection and analysis. INFORMAS data will enable benchmarking of food environments between countries, and monitoring of progress over time within countries. Through monitoring and benchmarking, INFORMAS will strengthen the accountability systems needed to help reduce the burden of obesity, NCDs and their related inequalities.

Cross-cultural learning experiences in architectural education

This qualitative study looks at the joint output of 20 architecture students from 2 different countries during their short respective Study Tours to each other’s country to discern the effect of cross-cultural experiences on their learning. This paper uses the students’ joint design efforts and reflective writings to investigate the outcome of this cross-cultural educational exchange. Their joint design efforts resulted in the making of small built structures, drawings and collaborative design proposals for an urban setting. In addition, a short questionnaire and personal interviews were also used as methods to gain insight into their experience and to use as a comparative study. The question is also raised in this paper of whether spontaneous friendship among students is integral to long term learning in a cross-cultural context in comparison to pre-designed learning objectives on the part of the educators. This paper also initiates the dialogue of the extent of cultural influences and universal ideas on collaborative architectural design. With increasing joint design ventures between architectural firms in different countries, there is interest in how collaborative design can be understood in a cross-cultural context. This paper examines short term cross cultural experiences and its contribution to architectural education.

Pornography as creative industry

Much academic writing on pornography focuses on the genre’s exceptionalism (the ways in which it is different from other forms of culture). This paper rather focuses on its typicality as a Creative Industry. As with other Creative Industries, in the production and distribution of pornography it is producers who make most money. While a small number of on-camera performers become wealthy and powerful the majority lack creative control and are poorly paid. The careers of performers are typically short examples of “nomadic labour”. Many creative workers are involved in the production of pornography apart those in front of the camera, and the skills of these behind-the-camera creatives can be transferable across sectors. Like other Creative Industries, the pornography business is facing challenges from increased digitalization and globalization; and like other Creative Industries the solutions to these challenges lie in branding, niche marketing, and exploiting new technological possibilities.

But what makes it doctoral? Taking on the traditionalists : interdisciplinary, practice-led doctoral research in the creative industries - a case study in academic politics, research, rigour and relevance

This paper examines a Doctoral journey of interdisciplinary exploration, explication, examination...and exasperation. In choosing to pursue a practice-led doctorate I had determined from the outset that ‘writing 100,000 words that only two people ever read’, was not something which interested me. Hence, the oft-asked question of ‘what kind of doctorate’ I was engaged in, consistently elicited the response, “a useful one”. In order to satisfy my own imperatives of authenticity and usefulness, my doctoral research had to clearly demonstrate relevance to; productively inform; engage with; and add value to: wider professional field(s) of practice; students in the university courses I teach; and the broader community - not just the academic community. Consequently, over the course of my research, the question, ‘But what makes it Doctoral?’ consistently resounded and resonated. Answering that question, to satisfy not only the traditionalists asking it but, perhaps surprisingly, some academic innovators - and more particularly, myself as researcher - revealed academic/political inconsistencies and issues which challenged both the fundamental assumptions and actuality of practice-led research. This paper examines some of those inconsistencies, issues and challenges and provides at least one possible answer to the question: ‘But what makes it Doctoral?’