Not just another ball game : young adult and adult football fictions are different

Current media attention on the crossover novel highlights the increasing permeability of the boundaries between young adult and adult fiction. This paper will focus upon some of the difficulties around definitions of young adult fiction before considering the fiction of football, or soccer as it is more commonly known in Australia. The football genre exhibits a number of discrete and identifiable differences between young adult and adult readerships including, for example, the role of the protagonist, and the narrative’s distance from the game. This paper will use Franco Moretti’s Mapping as Distant Reading model of abstraction to highlight and unpack these and other characteristic differences in the narratological and stylistic techniques employed across adult and young adult texts. Close reading analysis of the adult football fiction Striker (1992) by Hunter Davies and young adult football fiction Lucy Zeezou’s Goal (2008) by Liz Deep-Jones’ will further illustrate the range of tensions and divergences as they are reflected across those readerships. The texts have been selected because they speak to themes of fear and safety; Joe Swift (Striker) is driven by a need to move away from childhood poverty and insecurity, while Lucy Zeezou shelters a homeless friend. With both protagonists being kidnapped for ransom for example, the texts have also been selected for their striking similarities in form and content.

A nation’s role in addressing base erosion and profit shifting : balancing sovereignty with international collaboration and coordination

The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation. In a world of cross-border investments and business transactions, all tax regimes impact on one another. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether to engage in both collaboration and coordination with other nations and supranational bodies alike or maintain an individualised stance in relation to its tax policy. Whatever the decision, there is arguably an exercise in national sovereignty in some form. In the context of an international tax regime, whether that regime is interpreted broadly as meaning international norms generally adopted by nations around the world or domestic regimes legislating for cross-border transactions, rhetoric around national fiscal sovereignty takes on many different forms. At one end of the spectrum it is relied upon by financial secrecy jurisdictions (tax havens) as a defence to their position on the basis that ‘other’ nations cannot interfere with the fiscal sovereignty of a jurisdiction. At the other end of the spectrum, it is argued that profit shifting and international tax avoidance if not stopped is, in and of itself, a threat to a nation’s fiscal sovereignty on the basis that it threatens the ability to tax and raise the revenue needed. This paper considers a modern conceptualisation of sovereignty along with its role within international tax coordination and collaboration to argue that a move towards a more unified approach to addressing international base erosion and profit shifting may be the ultimate exercise of national fiscal sovereignty. By using the current transfer pricing regime as a case study, this paper posits that it is not merely enough to have international agreement on allocation rules to be applied, but that the ultimate exercise of national sovereignty is political agreement with other states to ensure that it is governments which determine the allocational basis of worldwide profits to be taxed. In doing so, it is demonstrated that the arm’s length pricing requirement of the current transfer pricing regime, rather than providing governments with the ability to determine the location of profits, is providing multinational entities with the ultimate power to determine that location. If left unchecked, this will eventually erode a nation’s ability to capture the required tax revenue and, as a consequence, may be deemed a failure by nation states to exercise their fiscal sovereignty.

Transfer pricing and multinational financial institutions : the case for replacing arm’s length price with a unitary approach

The international tax system, designed a century ago, has not kept pace with the modern multinational entity rendering it ineffective in taxing many modern businesses according to economic activity. One of those modern multinational entities is the multinational financial institution (MNFI). The recent global financial crisis provides a particularly relevant and significant example of the failure of the current system on a global scale. The modern MNFI is increasingly undertaking more globalised and complex trading operations. A primary reason for the globalisation of financial institutions is that they typically ‘follow-the-customer’ into jurisdictions where international capital and international investors are required. The International Monetary Fund (IMF) recently reported that from 1995-2009, foreign bank presence in developing countries grew by 122 per cent. The same study indicates that foreign banks have a 20 per cent market share in OECD countries and 50 per cent in emerging markets and developing countries. Hence, most significant is that fact that MNFIs are increasingly undertaking an intermediary role in developing economies where they are financing core business activities such as mining and tourism. IMF analysis also suggests that in the future, foreign bank expansion will be greatest in emerging economies. The difficulties for developing countries in applying current international tax rules, especially the current traditional transfer pricing regime, are particularly acute in relation to MNFIs, which are the biggest users of tax havens and offshore finance. This paper investigates whether a unitary taxation approach which reflects economic reality would more easily and effectively ensure that the profits of MNFIs are taxed in the jurisdictions which give rise to those profits. It has previously been argued that the uniqueness of MNFIs results in a failure of the current system to accurately allocate profits and that unitary tax as an alternative could provide a sounder allocation model for international tax purposes. This paper goes a step further, and examines the practicalities of the implementation of unitary taxation for MNFIs in terms of the key components of such a regime, along with their their implications. This paper adopts a two-step approach in considering the implications of unitary taxation as a means of improved corporate tax coordination which requires international acceptance and agreement. First, the definitional issues of the unitary MNFI are examined and second, an appropriate allocation formula for this sector is investigated. To achieve this, the paper asks first, how the financial sector should be defined for the purposes of unitary taxation and what should constitute a unitary business for that sector and second, what is the ‘best practice’ model of an allocation formula for the purposes of the apportionment of the profits of the unitary business of a financial institution.

For farmers, drought not the most dangerous predator on the horizon

Lack of water can be the least of a farmer’s worries in times of drought. Predatory banks can be just as deadly to a farmer’s livelihood. Former Queensland farmer and grazier Lynton Freeman has become increasingly anxious about the financial tightrope being walked by Australian farmers as the record floods of 2011 have given way in only three years to savage drought. He fears for hundreds of family farmers at risk — not from lack of water, but from lack of knowledge in how to manage their businesses through the drought and keep their heads above the financial water that will threaten many before this drought breaks.

Psychological services under Medicare : broken but not beyond repair

How well is the Better Access scheme for the provision of affordable, effective psychological services to the Australian public working? Robert King identifies important weaknesses in the system that have adverse impacts on clients, providers and public policy objectives. These weaknesses are explored and options to remedy the problems are outlined.

Not as it seems : using Deleuzian concepts of the imaginary to rethink children’s drawings

Deleuze (1990) states in Negotiations that signs are realized in ideas. Although Deleuze referred to cinema, his thinking about signs and ideas can apply to drawings. Cinema is moving imagery and drawing is static, however both are informed and constructed from realized ideas that continue to shift beyond the artifact. Theories about children’s drawings have historically pertained to establishing schematic universalities rather than acknowledging the agglomerative connections they make to the multiple things occurring around a drawing as it is created. Universal schemas however persist within early childhood art discourses despite the growth of critical theory research into other aspects of childhood. Deleuze’s assertions about the signs and classifications of cinema help to contest notions of schematic development, i.e. children should progress through particular iconic drawing stages at particular ages. Deleuze’s quotes and thoughts on the imaginary and imagination are referenced to interrogate ‘scientific’ knowledges and the gathering of evidential truths about children’s intellectual growth and development. Four examples from a dataset of drawings from a pilot study, undertaken by the author that tested the methodological potential of intergenerational collaborative drawing in early childhood settings, facilitate focused discussion on the above contestations.

Why Not the Best Schools?

Why Not the Best Schools is drawn from a major research project undertaken by Brain Caldwell and Jessica Harris involving studies of successful schools in six countries (Finland, Wales, Australia, USA, China, England). It compares a total of 30 schools and examines the conditions necessary for schools anywhere to improve and attain high standards for students.

Why not the best schools? The Australia Report

"The Australia Report is part of a set of six country reports that support Why not the best schools? It contains seven case studies of successful schools in Australia and examines the reasons for their success. Through interviews with principals, other school leaders and analysis of school reports, the reports examine how these schools achieved transformation and success by actively developing and building strength in four kinds of capital: intellectual, social, financial and spiritual ? and aligning them to their mission through outstanding governance. Why Not the Best Schools?: The Australia Report is part of a set of six country reports that support Why Not the Best Schools? by Brian Caldwell and Jessica Harris (ACER Press 2008). Why Not the Best Schools? draws on the findings of the International Project to Frame the Transformation of Schools conducted in Australia, China, England, Finland."--Libraries Australia

Why not the best schools? What we have learned from outstanding schools around the world

Why not the Best Schools? offers a ten-point, ten-year plan for an education revolution that will result in the transformation of Australia’s schools. Expectations have been raised in Australia and comparable countries for an ‘education revolution’ that will secure success for all students in all settings. Such a revolution must ensure the alignment of educational outcomes, the skills required for a strong economy, and the needs of a harmonious society. Why not the Best Schools? goes beyond system characteristics to provide an in-depth account of how transformation occurs in schools. Fifty indicators are provided to help shape strategies for policy makers and practitioners in schools and school systems. Guidelines for leadership and governance ensure a future-focus for those who are determined to ensure that all students will succeed in the twentieth-first century. This book draws on a five-year study culminating in the International Project to Frame the Transformation of Schools conducted in Australia, China, England, Finland, the United States and Wales. The findings are consistent with the McKinsey & Company report on the world’s best performing school systems and those arising from OECD’s PISA.

Why not the best schools? [The series]

"Expectations have been raised in Australia and comparable countries for an 'education revolution' that will secure success for all students in all settings. Such a revolution must ensure the alignment of educational outcomes, the skills required for a strong economy, and the needs of a harmonious society. Why not the Best Schools? offers a ten-point, ten-year plan for an education revolution that will result in the transformation of Australia's schools. Why not the Best Schools? goes beyond system characteristics to provide an in-depth account of how transformation occurs in schools. Fifty indicators are provided to help shape strategies for policy makers and practitioners in schools and school systems. Guidelines for leadership and governance ensure a future-focus for those who are determined to ensure that all students will succeed in the twentieth-first century. This book draws on a five-year study culminating in the International Project to Frame the Transformation of Schools conducted in Australia, China, England, Finland, the United States and Wales. The findings are consistent with the McKinsey & Company report on the world's best performing school systems and those arising from OECD's PISA."--publisher website

Pre-service teachers’ epistemic perspectives about philosophy in the classroom : it is not a bunch of ‘hippie stuff’

Using epistemic perspectives as a theoretical framework, this study investigated Australian pre-service teachers’ perspectives about knowing, knowledge and children’s learning, as they engaged in a semester-long unit on philosophy in the classroom. During the field experience component of the unit, pre-service teachers were required to teach at least one philosophy lesson. Pre-service teachers completed the Personal Epistemological Beliefs Survey at the beginning and end of the unit. They were also interviewed in focus groups at the end of the semester to investigate their views about children’s learning. Paired sample t-tests were used to explore changes in epistemic beliefs over time. Significant differences were found for only some individual items on the survey. However, when interviewed, pre-service teachers indicated that field experiences helped them consider children as competent ‘thinkers’ who were capable of engaging in philosophy in the classroom. They reported predominantly student-centred perspectives of children’s learning, although a process of adjudication (exploring disagreements and evidence for responses) was lacking in these responses.

The ‘Indigenous Australian’ theme in the Australian Curriculum English : necessary or not?

On Friday 10 January 2014 Education Minister Christopher Pyne formally announced a review of the inaugural Australian curriculum. In his three and half minute televised justification, Pyne (2014) identified a number of criticisms of the national curriculum document, including the ‘necessity to have themes’ of ‘Australia’s place in Asia, Indigenous Australia and sustainability’. It is the second of these themes that we consider as ALEA’s Hot Topic for March 2014. We respond to Pyne’s momentary musing of the necessity of the ‘Indigenous Australian’ theme in the Australian Curriculum with a particular focus on the discipline of English. In the nomenclature of the Australian Curriculum, Assessment and Reporting Authority’s Australian Curriculum (ACARA, 2013), we are of course referring to the ‘cross curriculum priority’ of ‘Aboriginal and Torres Strait Islander histories and cultures’.

It’s not only what I think but what they think! The moderating effect of social norms

The current research extends our knowledge of the main effects of attitude, subjective norm, and perceived control over the individual’s technology adoption. We propose a critical buffering role of social influence on the collectivistic culture in the relationship between attitude, perceived behavioral control, and Information Technology (IT) adoption. Adoption behavior was studied among 132 college students being introduced to a new virtual learning system. While past research mainly treated these three variables as being in parallel relationships, we found a moderating role for subjective norm on technology attitude and perceived control on adoption intent. Implications and limitations for understating the role of social influence in the collectivistic society are discussed.

Mice lacking β-Adrenergic receptors have increased bone mass but are not protected from deleterious skeletal effects of ovariectomy

Activation of β2-adrenergic receptors inhibits osteoblastic bone formation and enhances osteoclastic bone resorption. Whether β-blockers inhibit ovariectomy-induced bone loss and decrease fracture risk remains controversial. To further explore the role of β-adrenergic signaling in skeletal acquisition and response to estrogen deficiency, we evaluated mice lacking the three known β-adrenergic receptors (β-less). Body weight, percent fat, and bone mineral density were significantly higher in male β-less than wild-type (WT) mice, more so with increasing age. Consistent with their greater fat mass, serum leptin was significantly higher in β-less than WT mice. Mid-femoral cross-sectional area and cortical thickness were significantly higher in adult β-less than WT mice, as were femoral biomechanical properties (+28 to +49%, P < 0.01). Young male β-less had higher vertebral (1.3-fold) and distal femoral (3.5-fold) trabecular bone volume than WT (P < 0.001 for both) and lower osteoclast surface. With aging, these differences lessened, with histological evidence of increased osteoclast surface and decreased bone formation rate at the distal femur in β-less vs. WT mice. Serum tartrate-resistance alkaline phosphatase-5B was elevated in β-less compared with WT mice from 8–16 wk of age (P < 0.01). Ovariectomy inhibited bone mass gain and decreased trabecular bone volume/total volume similarly in β-less and WT mice. Altogether, these data indicate that absence of β-adrenergic signaling results in obesity and increased cortical bone mass in males but does not prevent deleterious effects of estrogen deficiency on trabecular bone microarchitecture. Our findings also suggest direct positive effects of weight and/or leptin on bone turnover and cortical bone structure, independent of adrenergic signaling.

Lumbar epidural steroids are not cost effective in sciatica

Background Lumbar Epidural Steroids Injections (ESI’s) have previously been shown to provide some degree of pain relief in sciatica. Number Needed To Treat (NNT) to achieve 50% pain relief has been estimated at 7 from the results of randomised controlled trials. Pain relief is temporary. They remain one of the most commonly provided procedures in the UK. It is unknown whether this pain relief represents good value for money. Methods 228 patients were randomised into a multi-centre Double Blind Randomised Controlled Trial. Subjects received up to 3 ESI’s or intra-spinous saline depending on response and fall off with the first injection. All other treatments were permitted. All received a review of analgesia, education and physical therapy. Quality of life was assessed using the SF36 at 6 points and compared using independent sample t-tests. Follow up was up to 1 yr. Missing data was imputed using last observation carried forward (LOCF). QALY’s (Quality of Life Years) were derived from preference based heath values (summary health utility score). SF-6D health state classification was derived from SF-36 raw score data. Standard gambles (SG) were calculated using Model 10. SG scores were calculated on trial results. LOCF was not used for this. Instead average SG were derived for a subset of patients with observations for all visits up to week 12. Incremental QALY’s were derived as the difference in the area between the SG curve for the active group and placebo group. Results SF36 domains showed a significant improvement in pain at week 3 but this was not sustained (mean 54 Active vs 61 Placebo P<0.05). Other domains did not show any significant gains compared with placebo. For derivation of SG the number in the sample in each period differed. In week 12, average SG scores for active and placebo converged. In other words, the health gain for the active group as measured by SG was achieved by the placebo group by week 12. The incremental QALY gained for a patient under the trial protocol compared with the standard care package was 0.0059350. This is equivalent to an additional 2.2 days of full health. The cost per QALY gained to the provider from a patient management strategy administering one epidural as suggested by results was £25 745.68. This result was derived assuming that the gain in QALY data calculated for patients under the trial protocol would approximate that under a patient management strategy based on the trial results (one ESI). This is above the threshold suggested by some as a cost effective treatment. Conclusions The transient benefit in pain relief afforded by ESI’s does not appear to be cost-effective. Further work is needed to develop more cost-effective conservative treatments for sciatica.