"Introduction"

Does heat have a cooling effect on culture? Sweat argues the reverse: culture thrives in the subtropical zones. While acknowledging that the subtropical generates ambivalence—being cast as alternately idyllic or hellish—Sweat nonetheless seeks to develop the specific voices of subtropical cultures. The uneasy place of this sweaty discourse is explored across art, literature, architecture, and the built environment. In particular, Sweat focuses on the most commonly experienced situation, the everyday house. While it addresses subjects from Japan, Brazil, and France, Sweat centres on Brisbane, Queensland—long in the shadow of Sydney and Melbourne in the Australian cultural psyche—due to its enduring and self-conscious attention to subtropical living.

Using a thimble to drink from a fire hydrant: information anxiety and the third sector

In the last 10 years, the third sector has seen an eruption of texts, websites, discussion forums, conferences, new journals, new research centres and sector-specific degrees. This growing abundance of information allows for hitherto impossible networking, collaboration and general awareness of what is happening in the sector. At the same time, however, like staff in many industries, nonprofit professionals can suffer from an increasingly common 21st century malaise known as ‘information anxiety’. It is worth examining the sector through the lens of Information Studies theory, to question what the information technology needs of nonprofits are and how their information management techniques may differ from those in the public and private sectors. There are implications of this both for those within the industry (in terms of governance, training and public relations) and those external to it (who may form relationships with nonprofits on the basis of access to information).

Current Status of Philanthropy in India

The paper makes an attempt to provide an overview of philanthropy in India. On the one hand, it describes, though briefly, the historical growth of philanthropy and on the other hand it provides a contemporary picture as well. It also deals with the legal framework with which philanthropic institutions function in this country. Further, it provides a glimpse of the tax laws vis-à-vis donations (giving) and also discusses the legal status of the philanthropic institutions.

Charity and Civil Society

Charity remains a leading brand in society, continuing to command public goodwill and response. It is underpinned by a long tradition and law – both raising questions for the wider public as well as ‘specialists’, about ‘modernisation’ and coherence.

The Definition of Charity and its Nexus with Tax Preference Issues

Charity, since the Reformation, has been secularised to the extent that the continued use by the courts of analogies to a four hundred year old statute in order to determine charitable purpose with respect to tax exempt status, is giving rise to absurd situations. Tax exempt status is generally assigned by an agent of the government, for example the Inland Revenue Department in New Zealand, without any evaluation of the impact of the activities of the charitable organisation on social or economic policies. It is only when the activities of the charitable organisation are challenged in the courts, that the charitable organisation may lose its privileged position. From this brief analysis, it can be seen that the situation which is developing is a classic case of 'putting the cart before the horse'. A recent New Zealand case demonstrates the folly of assigning tax exempt status without first having examined the charitable purposes of the trust, and without having conjointly undertaken an evaluation of the social and economic impact of that charitable organisation. It is apparent that there is a need for substantial changes in charity law, with respect to charitable purpose and fiscal issues, in today's social and economic climate.

Preliminary Research Findings : Volunteers in Queensland State Government

As 2001 was the International Year of the Volunteer as it seemed timely to look at the legal, social and political frameworks which provide for the long term growth of volunteers. The focus of this research is on the nature and extent of volunteers in the Queensland State Government. The social capital debate (expanded by Robert Putnam in 1995) is about citizens’ participation in extracurricular activities and has been extended to mean a collective intelligence – a capacity as a people to create the society we want. The volunteer phenomenon has been used to indicate social and ethical concern.

The GST Compliance Costs Of Nonprofit Organisations

On 2 December 1998, the Federal Government tabled their policy paper entitled Regulation Impact Statement for the Introduction of a Goods and Services Tax (RIS) in the House of Representatives. The Federal Government predicted that total gross GST compliance costs to Australian businesses in the first year of implementation would be approximately $1,912 million (or $1,195 per firm). Furthermore, it is estimated that the recurrent net compliance costs will be much lower at $131 per firm. Whilst the government made brief references to charitable organisations in their analysis, it stated that the compliance costs faced by nonprofits would, in substance, be no different to the compliance costs faced by businesses or government departments. This paper examines the RIS process in relation to nonprofit organisations in the context of recent taxation legislation affecting nonprofit organisations. It argues that the assumption that nonprofit compliance costs are similar to government and business costs is flawed and makes a case for the RIS process to be reformed to include more appropriate assessments of the impact of legislation on nonprofit enterprises.

The impact of the GST on the community services sector in Queensland

The impact of the GST has on nonprofit organisations has been largely ignored in the compliance cost literature. Most studies to date, both in Australia and overseas, have focused exclusively on measuring the nature and extent of GST compliance costs of businesses in the for-profit sector (particularly the impact on small businesses). This paper examines the impact of The New Tax System, and in particular, the GST on Queensland community sector organisations. The results are extracted from a QCOSS report entitled “Taxing Goodwill: The Impact of GST on Community Services” released in October 2001.

Refund of imputation credits

The purpose of this paper is to explain the features of the new provisions for the refund of imputation credits, which are contained in the New Business Tax System (Miscellaneous) Act (No1) 2000.1 The provisions have been introduced to ensure that:  certain eligible resident taxpayers are taxed on their dividend income at their personal marginal rate of tax; and  certain eligible resident nonprofit organisations can apply their tax exemption on their dividend income. The provisions are contained in Division 67 of the Income Tax Assessment Act 1997 for refunds to resident individuals and superannuation entities and Division 7AA of Part IIIA of the Income Tax Assessment Act 1936 for refunds to endorsed income tax exempt charities and certain deductible gift recipients.

Effective professional fundraising leadership

While experts identify leadership as a key ingredient for success in fundraising, the question of what specific leadership characteristics and approaches are most relevant to fundraising remains unanswered. There has been little examination of what, if any, different characteristics and approaches may exist for successful volunteer leaders and professional leaders in fundraising.

Creative suburbia : cultural research and suburban geographies

Suburbanisation today is not necessarily what it used to be: rather than suburbs being outer urban commuter zones for people who work in the central business district, people living in new suburbs are increasingly likely to work in those suburbs, or to commute to other outer suburbs as their places of work. At one level, such trends affirm the analyses of the ‘Los Angeles School’ of urban geographers about the shift from the classical modernist city, with radial zones spreading out from a city centre where core businesses were located, to a more decentralised, ‘postmodern’ city. But they increasingly move beyond this postmodern perspective, in that the many suburbs are themselves centres of work and industry, and not simply centres of lifestyle and consumption. This article critically reflects upon the contemporary dynamics of the suburbs, and the public discourses that surround their development, in the context of the rise of the creative industries.

Local Hollywood: global film production and the Gold Coast

Hollywood films and television programs are watched by a global audience. While many of these productions are still made in southern California, the last twenty years have seen new production centres emerge in the US, Canada and other locations worldwide. Global Hollywood has been made possible by this growing number of Local Hollywoods: locations equipped with the requisite facilities, resources and labour, as well as the political will and tax incentives, to attract and retain high-budget, Hollywood-standard projects. This new book gives an unprecedented insight into how the Gold Coast became the first outpost of Hollywood in Australia. When a combination of forces drove Hollywood studios and producers to work outside California, the Gold Coast's unique blend of government tax support, innovative entrepreneurs and diverse natural settings made it a perfect choice to host Hollywood productions. 'Local Hollywood' makes an essential contribution to the field of film and media studies, as well as giving film buffs a behind-the-scenes tour of the film industry.

'The comfort lies in all the things you can do': the Australian drive-in: cinema of distraction

Contrary to the claims of some film historians, the drive-in was not a uniquely American invention. Australian drive-in cinemas were, at least in the 1950s and 1960s, distinguishable from their American counterparts by virtue of the profusion of additional amusements (or distractions) they offered alongside film-viewing. This article traces the history of Australian drive-ins as ‘entertainment centres’ and ‘high temples of modernity’. It argues that the drive-in can usefully be understood as a mid-point between the domestic and public spheres, and a powerful symbol of post-WWII Australia, signifying prosperity, gathering consumer confidence and, in metropolitan areas, marking the path of urban development through its concentration in new, outer suburban areas.

Restart : reflections on the British scheme of the 80s for the long term unemployed

The chapter reflects on the first two years of the Restart Scheme introduced by the Manpower Services Commission for Long term unemployed people in the UK from a facilitator's perspective ten years later. It examines the actual weekly program for participants with some case examples from one of the pilot centres, Crawley College, West Sussex, an area of low unemployment. The observations suggested that even in a place where there are many job vacancies, there will be a 3-4% of the population who are unable to compete for jobs and participate in the work force unless sheltered workshops and specialized training initiatives are established.

The unfinished landscape fractal geometry and the aesthetics of ecological design

During the late 20th century it was proposed that a design aesthetic reflecting current ecological concerns was required within the overall domain of the built environment and specifically within landscape design. To address this, some authors suggested various theoretical frameworks upon which such an aesthetic could be based. Within these frameworks there was an underlying theme that the patterns and processes of Nature may have the potential to form this aesthetic — an aesthetic based on fractal rather than Euclidean geometry. In order to understand how fractal geometry, described as the geometry of Nature, could become the referent for a design aesthetic, this research examines the mathematical concepts of fractal Geometry, and the underlying philosophical concepts behind the terms ‘Nature’ and ‘aesthetics’. The findings of this initial research meant that a new definition of Nature was required in order to overcome the barrier presented by the western philosophical Nature¯culture duality. This new definition of Nature is based on the type and use of energy. Similarly, it became clear that current usage of the term aesthetics has more in common with the term ‘style’ than with its correct philosophical meaning. The aesthetic philosophy of both art and the environment recognises different aesthetic criteria related to either the subject or the object, such as: aesthetic experience; aesthetic attitude; aesthetic value; aesthetic object; and aesthetic properties. Given these criteria, and the fact that the concept of aesthetics is still an active and ongoing philosophical discussion, this work focuses on the criteria of aesthetic properties and the aesthetic experience or response they engender. The examination of fractal geometry revealed that it is a geometry based on scale rather than on the location of a point within a three-dimensional space. This enables fractal geometry to describe the complex forms and patterns created through the processes of Wild Nature. Although fractal geometry has been used to analyse the patterns of built environments from a plan perspective, it became clear from the initial review of the literature that there was a total knowledge vacuum about the fractal properties of environments experienced every day by people as they move through them. To overcome this, 21 different landscapes that ranged from highly developed city centres to relatively untouched landscapes of Wild Nature have been analysed. Although this work shows that the fractal dimension can be used to differentiate between overall landscape forms, it also shows that by itself it cannot differentiate between all images analysed. To overcome this two further parameters based on the underlying structural geometry embedded within the landscape are discussed. These parameters are the Power Spectrum Median Amplitude and the Level of Isotropy within the Fourier Power Spectrum. Based on the detailed analysis of these parameters a greater understanding of the structural properties of landscapes has been gained. With this understanding, this research has moved the field of landscape design a step close to being able to articulate a new aesthetic for ecological design.