251 resultados para shifting baselines
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The higher education sector is under ongoing pressure to demonstrate quality and efficacy of educational provision, including graduate outcomes. Preparing students as far as possible for the world of professional work has become one of the central tasks of contemporary universities. This challenging task continues to receive significant attention by policy makers and scholars, in the broader contexts of widespread labour market uncertainty and massification of the higher education system (Tomlinson, 2012). In contrast to the previous era of the university, in which ongoing professional employment was virtually guaranteed to university-qualified individuals, contemporary graduates must now be proactive and flexible. They must adapt to a job market that may not accept them immediately, and has continually shifting requirements (Clarke, 2008). The saying goes that rather than seeking security in employment, graduates must now “seek security in employability”. However, as I will argue in this chapter, the current curricular and pedagogic approaches universities adopt, and indeed the core structural characteristics of university-based education, militate against the development of the capabilities that graduates require now and into the future.
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The Turnbull Government announced yet another measure aimed at addressing tax base erosion and profit shifting, placing additional requirements on new foreign investment under the existing national interest test. In the last 12 months Australia has seen various reforms within the tax system. However, this latest initiative is a shift as it links Australia’s tax regime with its foreign investment regime. It sends a broader signal to the market that Australia will look beyond the collection of tax revenues to a consideration of national interest.
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This paper will discuss the complexities of the role of contemporary dancer in this current epoch, with a particular focus on the multiple identities dancers embody within dance practice and how these accumulate to form a creative self-in-process or ‘moving identity’. Wider issues, such as training will be explored questioning how technical skills can be imparted alongside autonomous learning approaches to ensure that dancers are prepared to negotiate the entrepreneurial ecology of various dance sectors. Furthermore, the paper will examine the shifting relationship between choreographer and dancer from hierarchical to co-creative including how, in spite of the often collaborative nature of dance creation, the marketplace continues to celebrate the singular authorial position of the choreographer. Each of these elements will reflect back the complex issues of agency and creative self-hood that dancers must negotiate in an increasingly diverse and changeable arts environment.
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This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face oligopolistic competition, it is beneficial for the multinational to manipulate transfer prices for tax–saving as well as strategic reasons under both FA and SA. The analysis shows that a switch from SA rules to FA rules may actually strengthen profit shifting activities by multinationals.
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Adult day care centers provide a means whereby frail or disabled older people can remain living at home particularly when their family care-givers engage in waged work. In Taiwan, adult day care services appear to meet the cultural needs of both older people and their families for whom filial care is vital. Little research attention has been paid to the use of day care services in Taiwan, the uptake rate of which is low. This grounded theory study explored the ways in which older people and family care-givers construct meanings around the use of day care services in Taiwan. The research methodology drew on the theoretical tenets of symbolic interactionism and methods were informed by the grounded theory. In-depth interviews with 30 participants were undertaken. Reconstructing identity in a shifting world is the core category of the study and reflects a process of reframing whereby older people came to new definitions of social responsibility and independence within the context of the day care center. The implications of the findings is that the older people, rather than seeking to be relieved of social responsibilities, worked very hard to frame and reframe a social role. Rather than letting the institutions undermine or disrupt their identity, the older people worked to actively negotiate and redefine the meaning of self. Thus, although reluctant to come to use the services at the outset, they found a way to manage their lives independently. Social roles and responsibilities as older parents were retained. This study explored the process of meaning construction of day care use and the ways in which this process entailed a reconstruction of the identities of the participants. The evidence from this study underlines the importance of recognizing and acknowledging subjectively conceived identities as work that older people undertake, when in care, to render their lives meaningful.
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This research consists of a broad study in three parts of the social and environmental reporting practices of organisations operating in or sourcing products from a developing country, in this case Bangladesh. The first part of this study explores the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), the body responsible for organising the activities of 4,200 entities involved in the export of garments from Bangladesh. By way of interview, this part documents the opinions of numerous senior executives from the BGMEA with regard to any changes in the degree of social and environmental pressures since 1985. Utilising a complementary theoretical perspective that includes legitimacy theory, stakeholder theory and institutional theory this part then performs an analysis of the BGMEA's annual reports (1987-2005), t o explore the link between the perceived pressures and changes entailed therein and the social and environmental disclosure practices of the BGMEA across the period of analysis. The results show that the disclosure practices of BGMEA appear to be directly driven by the changing expectations of multinational buying companies- the group deemed to be the most powerful stakeholder group. This section is the first known study to interview managers from a large organisation in a developing country about shifting stakeholder expectations and then to link these changing expectations to annual report disclosures across an extended period of analysis. The findings then directly lead to the second major part of this thesis which investigates the social and environmental disclosure practices of two major multinational buying companies: Nike and H&M. Adopting a joint consideration of legitimacy theory and media agenda setting theory, this second part investigates the linkage between negative media attention and positive corporate social and environmental disclosures over a 19 year period. The results support the view that for those industry-related social and environmental issues that attract the greatest amount of negative media attention, these companies react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries-the issue that attracts the greatest amount of negative media attention for the companies in question. While the second part demonstrates that the media influences particular disclosure practices, the third part of the thesis shows what drives the media. Based on the speculation provided in the second part, the third part tests the proposition that the media is an important ally of NGOs in their quest to influence change in corporate accountabilities. Through the use of interviews, the results of this part of the study provide evidence to support previously untested perspectives about NGOs' utilisation of the m edia. The results reveal that NGOs use the media because the media is responsible for creating real changes in the operations and disclosure policies of organisations sourcing products from Bangladesh. The various pressures impacting the activities of organisations operating in or sourcing products from developing countries constitutes a fascinating area of investigation, and it is hoped that this study will motivate further research in this area.
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ARTIST STATEMENT VIBRANTe 2.0 was inspired by a research project for Parkinson’s disease patients aimed at developing a wearable device to collect relevant data for patients and medical health professionals. Vibrante is a Spanish word that translates to vibrant; literally meaning shaking or vibrations. Vibrante also has a dual meaning including vibrancy, energy, activity, and liveliness. Parkinson’s can be a debilitating disease, but it does not mean the person has to lose energy, activeness or vibrancy. As technology moves from being worn to becoming implantable and completely hidden within the body, the very notion of its physicality becomes difficult to grasp. While the human body hides implantable technology, VIBRANTe 2.0 intentionally hides the human body by making it invisible to reveal the technology stitched within. Wires become veins, delivering lifeblood to the technology inside, allowing it to pulsate and exist, while motherboards become networked hubs by which information is transferred through and within the body, performing functions that mirror and often surpass human performance capabilities. Ultimately, VIBRANTe 2.0 seeks to prompt the viewer to reflect on the potential ramifications of the complete immersion of technology into the human body. CONTEXT Technology is increasingly penetrating all aspects of our environment, and the rapid uptake of devices that live near, on or in our bodies is facilitating radical new ways of working, relating and socialising. Such technology, with its capacity to generate previously unimaginable levels of data, offers the potential to provide life-augmenting levels of interactivity. However, the absorption of technology into the very fabric of clothes, accessories and even bodies begins to dilute boundaries between physical, technological and social spheres, generating genuine ethical and privacy concerns and potentially having implications for human evolution. Embedding technology into the fabric of our clothes, accessories, and even the body enable the acquisition of and the connection to vast amounts of data about people and environments in order to provide life-augmenting levels of interactivity. Wearable sensors for example, offer the potential for significant benefits in the future management of our wellbeing. Fitness trackers such as ‘Fitbit’ and ‘Garmen’ provide wearers with the ability to monitor their personal fitness indicators while other wearables provide healthcare professionals with information that improves diagnosis and observation of medical conditions. This exhibition aimed to illustrate this shifting landscape through a selection of experimental wearable and interactive works by local, national and international artists and designers. The exhibition will also provide a platform for broader debate around wearable technology, our mediated future-selves and human interactions in this future landscape. EXHIBITION As part of Artisan’s Wearnext exhibition, the work was on public display from 25 July to 7 November 2015 and received the following media coverage: [Please refer to Additional URLs]
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What is the future for public health in the twenty-first century? Can we glean an idea about the future of public health from its past? As Winston Churchill once said: ‘[T]he further backward you look, the further forward you can see.’ What can we see in the history of public health that gives us an idea of where public health might be headed in the future? (Gruszin et al. 2012). In the twentieth century there was substantial progress in public health in Australia. These improvements were brought about through a number of factors. In part, improvements were due to increasing knowledge about the natural history of disease and its treatment. Added to this knowledge was a shifting focus from legislative measures to protect health, to the emergence of improved promotion and prevention strategies, and a general improvement in social and economic conditions for people living in countries such as Australia. Gruszin et al. (2012) consider the range of social and economic reforms of the twentieth century as the most important determinants of the public’s health at the start of the twenty-first century (Gruszin et al. 2012 p 201). The same could not, however, be said for second or third world countries, many of whom have the most fundamental of sanitary and health protection issues still to deal with. For example, in sub-Saharan Africa and in Russia the decline in life expectancy can be said to be related to a range of interconnected factors. In Russia, issues such as alcoholism, violence, suicide, accidents and cardiovascular disease could be contributing to the falling life expectancy (McMichael & Butler 2007). In sub-Saharan Africa, a range of factors, such as HIV/AIDS, poverty, malaria, tuberculosis, undernutrition, totally inadequate infrastructure, gender inequality, conflict and violence, political taboos and a complete lack of political will, have all contributed to a dramatic drop in life expectancy (McMichael & Butler 2007).
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A key challenge of wide area kinematic positioning is to overcome the effects of the varying hardware biases in code signals of the BeiDou system. Based on three geometryfree/ionosphere-free combinations, the elevation-dependent code biases are modelled for all BeiDou satellites. Results from the data sets of 30-day for 5 baselines of 533 to 2545 km demonstrate that the wide-lane (WL) integer-fixing success rates of 98% to 100% can be achieved within 25 min. Under the condition of HDOP of less than 2, the overall RMS statistics show that ionospheric-free WL single-epoch solutions achieve 24 to 50 cm in the horizontal direction. Smoothing processing over the moving window of 20 min reduces the RMS values by a factor of about 2. Considering distance-independent nature, the above results show the potential that reliable and high precision positioning services could be provided in a wide area based on a sparsely distributed ground network.
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This chapter examines radical propositions that the ultimate reality was a constantly shifting and euphoric flux of fragmentary forces. In the history of ideas these models of reality were proposed by counter-cultural and poststructuralist theorists who wanted to liberate consciousness from an instrumental social reality. For thinkers such as R.D. Laing, Timothy Leary and Deleuze and Guattari conditions such as schizophrenia and the unconscious, and the role of desire and hallucinogenic drugs provided insight into an expanded psyche and access to the ultimate reality. Emerging from a tradition of intellectual dissent, and driven by an idealistic desire to cure the world's ills, these writers placed their faith in misological and ecstatic utopias.
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We have already seen major amendments to Australia’s tax regime to tackle base erosion and profit shifting (BEPS). Several more significant measures were announced in the federal budget, most notably the diverted profits tax, aimed at multinationals which shift tax to a lower taxing jurisdiction. Yet to date, a very simple tax minimisation strategy has been largely ignored in the ongoing reforms and was ignored in the federal budget. Excessive debt loading is a problem that not been afforded the same attention as other aggressive tax planning strategies adopted by multinationals.