A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing

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. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether or engage in both collaboration and co ordination with other nations and supranational bodies alike or maintain a unilateral stance in relation to its tax policy. This article considers a modern conceptualisation of sovereignty to argue that a move towards a more unified approach to addressing international base erosion and profit sharing may be the ultimate exercise of national fiscal sovereignty.

Helsinki adventure : inside the ‘design nation’

A travel article about Helsinki exploring the city's design culture. I’M often told that I’m from Finland. Even those who’ve known me for years confuse it with my birthplace, which is, in fact, Iceland. I’m not sure why the two countries are mixed up in this way, but it might be that Iceland and Finland are, in a sense, the “other” Scandinavian nations – on different sides of the Nordic world, but in the mind joined as its outer borders...

SBS’s First Contact is the real ‘festering sore’ of the nation

The SBS/Blackfella Films production First Contact – that takes six non-Indigenous people and immerses them into Aboriginal Australia for the first time – captured the nation’s attention this week amassing a television audience nearing 1 million viewers, while the program’s Twitter hashtag #FirstContactSBS trended worldwide. Over the three episodes, we saw the participants get their “first contact” with Aboriginal Australia as they were welcomed into the homes of Aboriginal people in the city and in the bush...

Capturing Australian indigenous perception of virtual landscape

This short paper presents a means of capturing non spatial information (specifically understanding of places) for use in a Virtual Heritage application. This research is part of the Digital Songlines Project which is developing protocols, methodologies and a toolkit to facilitate the collection and sharing of Indigenous cultural heritage knowledge, using virtual reality. Within the context of this project most of the cultural activities relate to celebrating life and to the Australian Aboriginal people, land is the heart of life. Australian Indigenous art, stories, dances, songs and rituals celebrate country as its focus or basis. To the Aboriginal people the term “Country” means a lot more than a place or a nation, rather “Country” is a living entity with a past a present and a future; they talk about it in the same way as they talk about their mother. The landscape is seen to have a spiritual connection in a view seldom understood by non-indigenous persons; this paper introduces an attempt to understand such empathy and relationship and to reproduce it in a virtual environment.

Children's Fiction About 9/11: Ethnic, Heroic and National Identities

In this study, Lampert examines how cultural identities are constructed within fictional texts for young people written about the attacks on the Twin Towers. It identifi es three significant identity categories encoded in 9/11 books for children:ethnic identities, national identities, and heroic identities,arguing that the identities formed within the selected children’s texts are in flux, privileging performances of identities that are contingent on post-9/11 politics. Looking at texts including picture books, young adult fiction, and a selection of DC Comics, Lampert finds in post-9/11 children’s literature a co-mingling of xenophobia and tolerance; a binaried competition between good and evil and global harmony and national insularity; and a lauding of both the commonplace hero and the super-human. The shifting identities evident in texts that are being produced for children about 9/11 offer implicit and explicit accounts of what constitutes good citizenship, loyalty to nation and community, and desirable attributes in a Western post-9/11 context. This book makes an original contribution to the field of children’s literature by providing a focused and sustained analysis of how texts for children about 9/11 contribute to formations of identity in these complex times of cultural unease and global unrest.

Context and models for the analysis of individual and group needs

This paper summarizes the papers presented in the thematic stream Models for the Analysis of Individual and Group Needs, at the 2007 IAEVG-SVP-NCDA Symposium: Vocational Psychology and Career Guidance Practice: An International Partnership. The predominant theme which emerged from the papers was that theory and practice need to be positioned within their contexts. For this paper, context has been formulated as a dimension ranging from the individual’s experience of himself or herself in conversations, including interpersonal transactions and body culture, through to broad higher levels of education, work, nation, and economy.

Media Studies: "Media, History and Society", and "Thinking Popular Culture".

“When cultural life is re-defined as a perpetual round of entertainments, when serious public conversation becomes a form of baby talk, when, in short, a people become an audience and their public business a vaudeville act, then a nation finds itself at risk.” (Postman) The dire tones of Postman quoted in Janet Cramer’s Media, History, Society: A Cultural History of US Media introduce one view that she canvasses, in the debate of the moment, as to where popular culture is heading in the digital age. This is canvassed, less systematically, in Thinking Popular Culture: War Terrorism and Writing by Tara Brabazon, who for example refers to concerns about a “crisis of critical language” that is bothering professionals—journalists and academics or elsewhere—and deplores the advent of the Internet, as a “flattening of expertise in digital environments”.

Education futures : transforming teacher education in the middle years

The young people who populate our classrooms live in a changed and rapidly changing society: a society where information is the most valued commodity and where traditional ‘truth’s such as nation and family are increasingly destabilized and fragmented. Educators at primary, secondary and tertiary level must, with some urgency, address issues relating the emergence of new citizenships and identities, the impact of new technologies and new economies. Our pedagogy and curriculums must be relevant to the need of students now and in the future. The School of Education, The University of Queensland is addressing issues of change, new technologies, new work places, critical citizenry and the need for pedagogical and curriculum innovation through the development of a new Middle Years of Schooling Dual Degree program. This program is designed to equip pre-service teachers to approach pedagogy and curriculum in innovative ways and to challenge them to embrace diversity and change. This paper outlines the key features of the Middle Years of Schooling Dual Degree, identifying a number of innovative approaches to pre-service teacher education.

Reading Squadron: Crossing borders in literacy experiences for preservice teachers.

Teaching literacy requires accurate and current knowledge in the field (Commonwealth of Australia, 2005). There have been persistent inquiries into what constitutes specialist knowledge and skills for teaching students to be literate. Preservice teacher education is fundamental to literacy development, which includes the approaches universities employ to prepare graduates for teaching literacy. Indeed, preservice teacher programs and literacy education also elicit insatiable media coverage. There is a continued push to improve literacy outcomes for school students across the nation and prepare the literacy knowledge and skills of Australian teachers. This study mainly focuses on 10 final-year preservice teachers attending a regional university campus who volunteered for further experiences to teach students to read traditional texts. These preservice teachers completed three university literacy units before commencing with practical applications. A literacy program, titled Reading Squadron, was developed in partnership between a local primary school and the university. Primary students were identified by the school as requiring literacy support. Preservice teachers attended a whole day training session run by school staff at the university and then visited the school for two one-hour sessions each week over a six-week period. Each preservice teacher was assigned two students and worked with each student for half an hour twice a week. The aim of this small-scale qualitative study was to investigate the perceptions of the preservice teachers and school staff as a result of their involvement in the Reading Squadron program. The preservice teachers completed a questionnaire to determine their views of the program and ascertain how it assisted their development. Further data were gathered from the preservice teachers through individual face-to-face interviews. Three school staff involved in the program also completed a questionnaire to determine the value of the program. Results indicated that the preservice teachers made links between theory and practice, and felt they gained knowledge about teaching reading. Three preservice teachers noted it was difficult to work around timetable commitments but gained from the experience and suggested embedding such experiences into university literacy units. Data gathered from school staff indicated that six-weeks was not sufficient time to measure improvements in the school students, however, they were supportive of such a program, particularly for its continuation. Collaborations between schools and universities can provide opportunities for preservice teachers to use theoretical knowledge gained from core university subjects with application to assist primary students’ literacy development in schools. Teachers in this study were supportive of the Reading Squadron program, however, more data needed to be collected to understand the literacy improvement of students. Longitudinal studies are required to ascertain specific knowledge and skills gained by preservice teachers to teach reading and how these programs enhance students’ literacy levels.

Planning mobile futures : the border artistry of International Baccalaureate Diploma choosers

This paper reports on a study of students choosing the International Baccalaureate Diploma (IBD) over state-based curricula in Australian schools. The IBD was initially designed as a matriculation certificate to facilitate international mobility. While first envisaged as a lifestyle agenda for cultural elites, such mobility is now widespread with more people living ‘beyond the nation’ through choice or circumstance. Beck (2007) and others highlight how the capacity to cross national borders offers a competitive edge with which to strategically pursue economic and cultural capital. Beck’s ‘border artistes’ are those who use national borders to their individual advantage through reflexive strategy. The study explored the rationales and strategy behind the choice of the IBD curriculum expressed by students in a focus group interview and an online survey. This paper reports on their imagined transnational routes and mobile orientations, and how a localised curriculum limits their imagined mobile futures.

Vision, functional and cognitive determinants of motor vehicle incidents in older drivers

Background: The proportion of older individuals in the driving population is predicted to increase in the next 50 years. This has important implications for driving safety as abilities which are important for safe driving, such as vision (which accounts for the majority of the sensory input required for driving), processing ability and cognition have been shown to decline with age. The current methods employed for screening older drivers upon re-licensure are also vision based. This study, which investigated social, behavioural and professional aspects involved with older drivers, aimed to determine: (i) if the current visual standards in place for testing upon re-licensure are effective in reducing the older driver fatality rate in Australia; (ii) if the recommended visual standards are actually implemented as part of the testing procedures by Australian optometrists; and (iii) if there are other non-standardised tests which may be better at predicting the on-road incident-risk (including near misses and minor incidents) in older drivers than those tests recommended in the standards. Methods: For the first phase of the study, state-based age- and gender-stratified numbers of older driver fatalities for 2000-2003 were obtained from the Australian Transportation Safety Bureau database. Poisson regression analyses of fatality rates were considered by renewal frequency and jurisdiction (as separate models), adjusting for possible confounding variables of age, gender and year. For the second phase, all practising optometrists in Australia were surveyed on the vision tests they conduct in consultations relating to driving and their knowledge of vision requirements for older drivers. Finally, for the third phase of the study to investigate determinants of on-road incident risk, a stratified random sample of 600 Brisbane residents aged 60 years and were selected and invited to participate using an introductory letter explaining the project requirements. In order to capture the number and type of road incidents which occurred for each participant over 12 months (including near misses and minor incidents), an important component of the prospective research study was the development and validation of a driving diary. The diary was a tool in which incidents that occurred could be logged at that time (or very close in time to which they occurred) and thus, in comparison with relying on participant memory over time, recall bias of incident occurrence was minimised. Association between all visual tests, cognition and scores obtained for non-standard functional tests with retrospective and prospective incident occurrence was investigated. Results: In the first phase,rivers aged 60-69 years had a 33% lower fatality risk (Rate Ratio [RR] = 0.75, 95% CI 0.32-1.77) in states with vision testing upon re-licensure compared with states with no vision testing upon re-licensure, however, because the CIs are wide, crossing 1.00, this result should be regarded with caution. However, overall fatality rates and fatality rates for those aged 70 years and older (RR=1.17, CI 0.64-2.13) did not differ between states with and without license renewal procedures, indicating no apparent benefit in vision testing legislation. For the second phase of the study, nearly all optometrists measured visual acuity (VA) as part of a vision assessment for re-licensing, however, 20% of optometrists did not perform any visual field (VF) testing and only 20% routinely performed automated VF on older drivers, despite the standards for licensing advocating automated VF as part of the vision standard. This demonstrates the need for more effective communication between the policy makers and those responsible for carrying out the standards. It may also indicate that the overall higher driver fatality rate in jurisdictions with vision testing requirements is resultant as the tests recommended by the standards are only partially being conducted by optometrists. Hence a standardised protocol for the screening of older drivers for re-licensure across the nation must be established. The opinions of Australian optometrists with regard to the responsibility of reporting older drivers who fail to meet the licensing standards highlighted the conflict between maintaining patient confidentiality or upholding public safety. Mandatory reporting requirements of those drivers who fail to reach the standards necessary for driving would minimise potential conflict between the patient and their practitioner, and help maintain patient trust and goodwill. The final phase of the PhD program investigated the efficacy of vision, functional and cognitive tests to discriminate between at-risk and safe older drivers. Nearly 80% of the participants experienced an incident of some form over the prospective 12 months, with the total incident rate being 4.65/10 000 km. Sixty-three percent reported having a near miss and 28% had a minor incident. The results from the prospective diary study indicate that the current vision screening tests (VA and VF) used for re-licensure do not accurately predict older drivers who are at increased odds of having an on-road incident. However, the variation in visual measurements of the cohort was narrow, also affecting the results seen with the visual functon questionnaires. Hence a larger cohort with greater variability should be considered for a future study. A slightly lower cognitive level (as measured with the Mini-Mental State Examination [MMSE]) did show an association with incident involvement as did slower reaction time (RT), however the Useful-Field-of-View (UFOV) provided the most compelling results of the study. Cut-off values of UFOV processing (>23.3ms), divided attention (>113ms), selective attention (>258ms) and overall score (moderate/ high/ very high risk) were effective in determining older drivers at increased odds of having any on-road incident and the occurrence of minor incidents. Discussion: The results have shown that for the 60-69 year age-group, there is a potential benefit in testing vision upon licence renewal. However, overall fatality rates and fatality rates for those aged 70 years and older indicated no benefit in vision testing legislation and suggests a need for inclusion of screening tests which better predict on-road incidents. Although VA is routinely performed by Australian optometrists on older drivers renewing their licence, VF is not. Therefore there is a need for a protocol to be developed and administered which would result in standardised methods conducted throughout the nation for the screening of older drivers upon re-licensure. Communication between the community, policy makers and those conducting the protocol should be maximised. By implementing a standardised screening protocol which incorporates a level of mandatory reporting by the practitioner, the ethical dilemma of breaching patient confidentiality would also be resolved. The tests which should be included in this screening protocol, however, cannot solely be ones which have been implemented in the past. In this investigation, RT, MMSE and UFOV were shown to be better determinants of on-road incidents in older drivers than VA and VF, however, as previously mentioned, there was a lack of variability in visual status within the cohort. Nevertheless, it is the recommendation from this investigation, that subject to appropriate sensitivity and specificity being demonstrated in the future using a cohort with wider variation in vision, functional performance and cognition, these tests of cognition and information processing should be added to the current protocol for the screening of older drivers which may be conducted at licensing centres across the nation.

Is Doctor Who Australian?

As part of an ARC Discovery project to write a history of Australian television from the point of view of audiences, I looked for Australian television fan communities. It transpired that the most productive communities exist around imported programming like the BBC’s Doctor Who. This program is an Australian television institution – and I was thus interested in finding out whether it should be included in an audience-centred history of Australian television. Research in archives of fan materials showed that the program has been made distinctively Australian through censorship and scheduling practices. There are uniquely Australian social practices built around it. Also, its very Britishness has become part of its being – in a sense - Australian. Through all of this, there is a clear awareness that this Australian institution originates somewhere else – that for these fans Australia is always secondary, relying on other countries to produce its myths for it, no matter how much it might reshape them.