Special issue on best papers from the "BPM 2012" workshops

Business Process Management (BPM) (Dumas et al. 2013) investigates how organizations function and can be improved on the basis of their business processes. The starting point for BPM is that organizational performance is a function of process performance. Thus, BPM proposes a set of methods, techniques and tools to discover, analyze, implement, monitor and control business processes, with the ultimate goal of improving these processes. Most importantly, BPM is not just an organizational management discipline. BPM also studies how technology, and particularly information technology, can effectively support the process improvement effort. In the past two decades the field of BPM has been the focus of extensive research, which spans an increasingly growing scope and advances technology in various directions. The main international forum for state-of-the-art research in this field is the International Conference on Business Process Management, or “BPM” for short—an annual meeting of the aca ...

Special issue on robot vision

The International Journal of Robotics Research (IJRR) has a long history of publishing the state-of-the-art in the field of robotic vision. This is the fourth special issue devoted to the topic. Previous special issues were published in 2012 (Volume 31, No. 4), 2010 (Volume 29, Nos 2–3) and 2007 (Volume 26, No. 7, jointly with the International Journal of Computer Vision). In a closely related field was the special issue on Visual Servoing published in IJRR, 2003 (Volume 22, Nos 10–11). These issues nicely summarize the highlights and progress of the past 12 years of research devoted to the use of visual perception for robotics.

Three of a kind? The special case of Australia's Island Councils

In common with many other countries, Australian local government policymakers have focussed heavily on improving financial sustainability and operational efficiency through structural change and other modes of systemic reform. However, this system-wide approach cannot adequately deal with small island councils due to their sui generis characteristics. In an effort to fill this gap in the literature, this article examines the financial sustainability of Australia’s three island councils – Flinders, Kangaroo and King – over the period 2008–2013 in order to determine whether alternative organisational arrangements may be better suited to their unique circumstances. In so doing, our study contributes to the literature by providing the first empirical analysis of the financial viability of Australia’s island councils while considering the need for an alternative organisation entity in an effort to enhance their long-term financial sustainability.

Investigating teachers' concerns and experiences in teaching children with special educational needs in Bhutan

This study investigated Bhutanese teachers' concerns and experiences in teaching children with Special Educational Needs in both inclusive and special schools. A mixed method design, combining quantitative and qualitative methods was used to answer the research questions. The aim of collecting quantitative data was to identify the key concerns. The aim of collecting qualitative data was to find out how teachers were experiencing including students with SEN in the classrooms. In doing so, three major issues were highlighted from this study: lack of classroom and human resources, lack of policy and lack of professional development for teachers.

Special Issue: Intuitive Interaction [Edited]

Towards Intuitive Interaction Theory Intuitive interaction, or intuitive use, or even ‘intuitivity’, have long been buzzwords used by designers and marketers but until recently there was no research about what this might entail and how designers could encourage it. This century, work on intuitive interaction has been gaining pace and this special issue showcases the state of the art in intuitive interaction research worldwide. This editorial is intended to introduce readers to the concept and definitions of intuitive interaction, briefly discuss the short history of work in this field and highlight and discuss some of the main issues raised by the papers in the issue.

Journal of Education and Work: Special Issue: Creative Graduate Pathways Within and Beyond the Creative Industries

This special issue explores the nuances of graduate creative work, the kinds of value that creative graduates add through work of various types, graduate employability issues for creative graduates, emerging and developing creative career identities and the implications for educators who are tasked with developing a capable creative workforce. Extant literature tends to characterise creative careers as either ‘precarious’ and insecure, or as the engine room of the creative economy. However, in actuality, the creative workforce is far more heterogeneous than either of these positions suggest, and creative careers are far more complex and diverse than previously thought. The task of creative educators is also much more challenging than previously supposed.

Fundamental Tax Legislation [23nd Edition]

Fundamental Tax Legislation 2015 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for changes which occurred in 2014, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents). Also fully updated and revised to reflect the changes in 2014 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies.

Inefficient tax slugs all homebuyers

Housing affordability is more than just house prices. It also includes ready access to public transport, schools, good road networks, and of course access to all the basic utilities. However, local governments don’t have the money to build all the infrastructure new housing estates need. So developer charges were introduced as a “user pays” method of funding new urban infrastructure. These charges are levied on property developers by local authorities at the time of planning approval. Some think these costs are passed back to the original land owner by way of lower land prices. But property developers claim these charges are instead added on to new house prices, with a negative impact to housing affordability. When new house prices increase, existing house prices are also dragged up, extending the housing affordability issue throughout the community. However, new research by QUT has uncovered evidence that these costs are not merely passed on to homebuyers, but are passed on at significantly over-inflated rates. In an Australian first, the study empirically examines the impact of developer charges on housing affordability, providing evidence that developer charges are passed on to all homebuyers in the community. So while policy makers think they are charging developers for the provision of infrastructure in new communities, the cost is really being borne by all homebuyers.

Patriotism’s impact on cooperation with the state: An experimental study on tax compliance

Although it seems reasonable to assume that activating patriotism might motivate citizens to cooperate with the state in reaching societal goals, the empirical evidence supporting this contention is based mostly on correlational rather than experimental studies. In addition, little is known on whether patriotism can be manipulated without simultaneously triggering nationalism and on the psychological processes which determine the patriotism-cooperation relation. This current article reports results of one survey and three experiments that manipulate patriotism by displaying either a national flag or national landscapes or by priming national achievements. The outcomes indicate that reported and manipulated patriotism indirectly increase tax compliance, although the national flag also increases nationalism. National achievements, on the other hand, seemingly increases trust in national public institutions and the voluntary motivation to cooperate, whereas national landscapes only increase the voluntary motivation to cooperate. Hence, it is possible to increase social capital in the form of trust and cooperation through patriotism without fostering nationalism as well.

Editorial for Journal of Learning Design, 6(3) - "Special issue: Legal education and curriculum renewal"

Welcome to this special edition of the Journal of Learning Design which focuses on legal education and curriculum renewal in law. At the outset ,we would like to thank the editors of the Journal, Margaret Lloyd and Nan Bahr for agreeing to host this special edition. The special edition is timely as legal education in Australia is enjoying a lively period of renewal.

The dilemma of international capital tax competition in the presence of public capital and endogenous growth

Using an OLG-model with endogenous growth and public capital we show, that an international capital tax competition leads to inefficiently low tax rates, and as a consequence to lower welfare levels and growth rates. Each national government has an incentive to reduce the capital income tax rates in its effort to ensure that this policy measure increases the domestic private capital stock, domestic income and domestic economic growth. This effort is justified as long as only one country applies this policy. However, if all countries follow this path then all of them will be made worse off in the long run.

Caught between a rock and a hard place: Disruptive boys’ views on mainstream and special schools in New South Wales, Australia

Students with disruptive behaviour in the Australian state of New South Wales are increasingly being educated in separate “behaviour” schools. There is however surprisingly little research on how students view these settings, or indeed the mainstream schools from which they were excluded. To better understand excluded students’ current and past educational experiences, we interviewed 33 boys, aged between 9 and 16 years of age, who were enrolled in separate special schools for students with disruptive behaviour. Analyses reveal that the majority of participants began disliking school in the early years due to difficulties with school work and teacher conflict. Interestingly, while most indicated that they preferred the behaviour school, more than half still wanted to return to their old school. It is therefore clear that separate special educational settings are not a solution to disruptive behaviour in mainstream schools. Whilst these settings do fulfil a function for some students, the preferences of the majority of boys suggest that “mainstream” school reform is of first order importance.