Australian tax analysis - cases, commentary, commercial applications and questions [7th Ed.]

"Australian Tax Analysis, seventh edition, provides a comprehensive examination of taxation law with a practical commercial perspective. The seventh edition of this text features: two new chapters: "Offsets" and "Superannuation and Employer Responsibilities"; selected case extracts; Tax Commissioner Rulings; thought-provoking commentary; instruction on how to read the Acts; and engaging problem-based practice questions."--Publisher's website.

The Socratic classroom : reflective thinking through collaborative inquiry

This book was written to serve two functions. First it is an exploration of what I have called Socratic pedagogy, a collaborative inquiry-based approach to teaching and learning suitable not only to formal educational settings such as the school classroom but to all educational settings. The term is intended to capture a variety of philosophical approaches to classroom practice that could broadly be described Socratic in form. The term ‘philosophy in schools’ is ambiguous and could refer to teaching university style philosophy to high school students or to the teaching of philosophy and logic or critical reasoning in senior years of high school. It is also used to describe the teaching of philosophy in schools generally. In the early and middle phases of schooling the term philosophy for children is often used. But this too is ambiguous as the name was adopted from Matthew Lipman’s Philosophy for Children curriculum that he and his colleagues at the Institute for the Advancement of Philosophy for Children developed. In Britain the term ‘philosophy with children’ is sometimes employed to mark two methods of teaching that have Socratic roots but have distinct differences, namely Philosophy for Children and Socratic Dialogue developed by Leonard Nelson. The use of the term Socratic pedagogy and its companion term Socratic classroom (to refer to the kind of classroom that employs Socratic teaching) avoids the problem of distinguishing between various approaches to philosophical inquiry in the Socratic tradition but also separates it from the ‘study of philosophy’, such as university style philosophy or other approaches which place little or no emphasis on collaborative inquiry based teaching and learning. The second function builds from the first. It is to develop an effective framework for understanding the relationship between what I call the generative, evaluative and connective aspects of communal dialogue, which I think are necessary to the Socratic notion of inquiry. In doing so it is hoped that this book offers some way to show how philosophy as inquiry can contribute to educational theory and practice, while also demonstrating how it can be an effective way to approach teaching and learning. This has meant striking a balance between speaking to philosophers and to teachers and educators together, with the view that both see the virtues of such a project. In the strictest sense this book is not philosophy of education, insofar as its chief focus is not on the analysis of concepts or formulation of definitions specific to education with the aim of formulating directives that guide educational practice. It relinquishes the role of philosopher as ‘spectator’, to one of philosopher ‘immersed in matter’ – in this case philosophical issues in education, specifically those related to philosophical inquiry, pedagogy and classroom practice. Put another way, it is a book about philosophical education.

Talk and web searching in an early years classroom

Recent Australian early childhood policy and curriculum guidelines promoting the use of technologies invite investigations of young children’s practices in classrooms. This study examined the practices of one preparatory year classroom, to show teacher and child interactions as they engaged in Web searching. The study investigated the in situ practices of the teacher and children to show how they accomplished the Web search. The data corpus consists of eight hours of videorecorded interactions over three days where children and teachers engaged in Web searching. One episode was selected that showed a teacher and two children undertaking a Web search. The episode is shown to consist of four phases: deciding on a new search subject, inputting the search query, considering the result options, and exploring the selected result. The sociological perspectives of ethnomethodology and conversation analysis were employed as the conceptual and methodological frameworks of the study, to analyse the video-recorded teacher and child interactions as they co-constructed a Web search. Ethnomethodology is concerned with how people make ‘sense’ in everyday interactions, and conversation analysis focuses on the sequential features of interaction to show how the interaction unfolds moment by moment. This extended single case analysis showed how the Web search was accomplished over multiple turns, and how the children and teacher collaboratively engaged in talk. There are four main findings. The first was that Web searching featured sustained teacher-child interaction, requiring a particular sort of classroom organisation to enable the teacher to work in this sustained way. The second finding was that the teacher’s actions recognised the children’s interactional competence in situ, orchestrating an interactional climate where everyone was heard. The third finding was that the teacher drew upon a range of interactional resources designed to progress the activity at hand, that of accomplishing the Web search. The teacher drew upon the interactional resources of interrogatives, discourse markers, and multi-unit turns during the Web search, and these assisted the teacher and children to co-construct their discussion, decide upon and co-ordinate their future actions, and accomplish the Web search in a timely way. The fourth finding explicates how particular social and pedagogic orders are accomplished through talk, where children collaborated with each other and with the teacher to complete the Web search. The study makes three key recommendations for the field of early childhood education. The study’s first recommendation is that fine-grained transcription and analysis of interaction aids in understanding interactional practices of Web searching. This study offers material for use in professional development, such as using transcribed and videorecorded interactions to highlight how teachers strategically engage with children, that is, how talk works in classroom settings. Another strategy is to focus on the social interactions of members engaging in Web searches, which is likely to be of interest to teachers as they work to engage with children in an increasingly online environment. The second recommendation involves classroom organisation; how teachers consider and plan for extended periods of time for Web searching, and how teachers accommodate children’s prior knowledge of Web searching in their classrooms. The third recommendation is in relation to future empirical research, with suggested possible topics focusing on the social interactions of children as they engage with peers as they Web search, as well as investigations of techno-literacy skills as children use the Internet in the early years.

Studios for the masses : can student colaboration replace the master-apprentice relationship in design instruction?

This action research project investigated the use of a collaborative learning approach for addressing issues associated with teaching urban design to large, diverse cohorts. As a case study, I observed two semesters of an urban design unit that I revised between 2011 and 2012 to incorporate collaborative learning activities. Data include instructional materials, participant observations, peer-reviews of collaborative learning activities, feedback from students and instructors and student projects. Themes that emerged through qualitative analysis include the challenge of removing inequalities inherent in the diverse cohort, the challenge of unifying project guidance and marking criteria, and the challenge of providing project guidance for a very large cohort. Most notably, the study revealed a need to clarify learning objectives relating to design principles in order to fully transition to and benefit from a collaborative learning model.

Relationship between emotional climate and the fluency of classroom interactions

This study examined emotional climate in relation to the teaching and learning of grade 7 science. A multi-method and multi-theoretic approach used sociocultural frameworks as a foundation for interpretive research, conversation analysis, prosody analysis, and studies of nonverbal conduct. Emotional climate varied continuously throughout a lesson. Dialogues occurred and afforded learning when interactions between the teacher and students were fluent and included humour and collective effervescence. Emotional climate was negatively valenced when the teacher and/or students endeavoured to establish and maintain power by restricting others’ participation to spectator roles. The teacher’s endeavours to maintain and establish control over students were potentially detrimental to teaching and learning, teachers and learners. This type of teaching gradually evolved into a form we referred to as cranky teaching, whereby the teacher and her students showed signs of frustration and the enacted teaching and learning roles lacked fluency. The methods we pioneered in the present study might be helpful for other teachers who wish to participate in research on their classes to ascertain what works and should be strengthened, and identify practices and rituals that are deleterious and in need of change.

Examining the Assessment Opportunities for Cultural Connectedness for Student Learning : A Sociocultural Analysis

The disparity that exists between the highest and lowest achievers together with deficit approaches to teaching, learning and assessment raise serious equity issues related to fairness, validity, culture and access, which were analysed in a recent Australian Research Council funded project. This chapter explores the potential that exists for teachers to work with Indigenous Teacher Assistants (ITAs) to secure cultural connectedness in teaching, learning and assessment of Indigenous students. The study was a design experiment, which was conducted in seven Catholic and Independent primary schools in northern Queensland and involved semi-structured focus group interviews with Year 4 and 6 Indigenous students, principals, teachers and Indigenous Teacher Assistants. Classroom observations and document analyses were also conducted. This corpus of data was analysed using a sociocultural theoretical lens. The use of a sociocultural analysis helped to identify cultural influences, Indigenous students’ funds of knowledge and values. The information from this analysis was made explicit to teachers to demonstrate how they could enhance their pedagogic and assessment practices by embracing and extending the cultural spaces for learning and teaching of Indigenous students. The way in which teachers construct their interactions for greater cultural connectedness and enhanced learning would appear to rely on relationship building with Indigenous staff, Indigenous students’ cultural knowledge, and improved understanding of assessment and related equity issues.

Negotiating teacher identities : dialogic reflections on classroom interaction in a transnational context

This study investigates the development of teacher identity in a transnational context through an analysis of the voices of sixteen preservice teachers from Hong Kong who engage in interaction with primary students in an Australian classroom. The context for this research is the school-based experience undertaken by these preservice English as a second language teachers as part of their short language immersion (SLIM) program in Brisbane, Australia. Such SLIM programs are a genre of study abroad programs which have been gaining in popularity within teacher education in Australia, attended by preservice and inservice teachers from China, Hong Kong, Korea, and other Asian countries. This research is conducted at a time when the imperative to globalise higher education provision is a strategic factor in the educational policies of both Australia and Hong Kong. In Australia, international educational services now constitute the country’s third largest export with more than 400,000 students coming to Australia to study annually. In order to maintain Australia’s current global position as the third most popular Englishspeaking study destination, the government is now focusing on sustainability and the quality of the study experience being offered to international students (Bradley Review, 2008). In Hong Kong, the government sponsors both preservice and inservice English as a second language (ESL) teachers to undertake SLIM programs in Australia and other English-speaking countries, as part of their policy of promoting high levels of English proficiency in Hong Kong classrooms. Transnational teacher education is an important issue to which this study contributes insights into the affordances and constraints of a school-based experience in the transnational context. Second language teacher education has been defined as interventions designed to develop participants’ professional knowledge. In this study, it is argued that participation in a different community of practice helps to foreground tacit theories of second language pedagogy, making them visible and open to review. Questions of pedagogy are also seen as questions of teacher identity, constituting the way that one is in the classroom. I take up a sociocultural and poststructural framework, drawing on the work of James Gee and Mikhail Bakhtin, to theorise the construction of teacher identity as emerging through dialogic relations and socially situated discursive practices. From this perspective, this study investigates whether these teachers engage with different ways of representing themselves through appropriating, adapting or rejecting Discourses prevailing in the Australian classroom. Research suggests that reflecting on dilemmas encountered as lived experiences can extend professional understandings. In this study, the participants engage in a process of dialogic reflection on their intercultural classroom interactions, examining with their peers and their lecturer/researcher selected moments of dissonance that they have faced in the unfamiliar context of an Australian primary classroom. It is argued that the recursive and multivoiced nature of this process of reflection on practice allows participants opportunities to negotiate new understandings of second language teacher identity. Dialogic learning, based on the theories of Bakhtin and Vygotsky, provides the theoretic framing not only for the process of reflection instantiated in this study, but also features in the analysis of the participants’ second language classroom practices. The research design uses a combined discourse analytic and ethnographic approach as a logic-of-inquiry to explore the dialogic relationships which these second language teachers negotiate with their students and their peers in the transnational context. In this way, through discourse analysis of their classroom talk and reflective dialogues, assisted by the analytic tools of speech genres and discourse formats, I explore the participants’ ways of doing and being second language teachers. Thus, this analysis traces the process of ideological becoming of these beginner teachers as shifts in their understandings of teacher and student identities. This study also demonstrates the potential for a nontraditional stimulated recall interview to provide dialogic scaffolding for beginner teachers to reflect productively on their practice.

Learning to use information : informed learning in the undergraduate classroom

“Informed learning” is a pedagogy that focuses on learning subject content through engaging with academic or professional information practices. Adopting the position that more powerful learning is achieved where students are taught how to use information and subject content simultaneously, the research reported here investigated an informed learning lesson. Using phenomenographic methods, student’s experiences of the lesson were compared to what the teacher enacted in the classroom. Based on an analysis of student interviews using variation theory, three ways of experiencing the informed learning lesson emerged. Some students understood the lesson to be about learning to use information, i.e., researching and writing an academic paper, while others understood it as focusing on understanding both subject content and information use simultaneously. Although the results of this study are highly contextualized, the findings suggest criteria to consider when designing informed learning lessons.

Primary classroom teachers' use of social and emotional wellbeing programs and the factors influencing program use

There has been a rapid escalation in the development and evaluation of social and emotional well-being (SEW) programs in primary schools over the last few decades. Despite the plethora of programs available, primary teachers’ use of SEW programs is not well documented in Australian schools, with even less consideration of the factors influencing program use. A cross-sectional survey was undertaken with primary classroom teachers across twelve schools in the Brisbane and Sunshine Coast Education Districts in Queensland, Australia, during 2005. A checklist of SEW programs and an audit of SEW practices in schools were employed to investigate the number, range and types of SEW programs used by primary classroom teachers and the contextual factors influencing program use. Whilst the majority of implementation studies have been conducted under intervention conditions, this study was designed to capture primary classroom teachers’ day-to-day use of SEW programs and the factors influencing program use under real-world conditions. The findings of this research indicate that almost three quarters of the primary classroom teachers involved in the study reported using at least one SEW program during 2005. Wide variation in the number and range of programs used was evident, suggesting that teachers are autonomous in their use of SEW programs. Evidence-based SEW programs were used by a similar proportion of teachers to non-evidence-based programs. However, irrespective of the type of program used, primary teachers overwhelmingly reported using part of a SEW program rather than the whole program. This raises some issues about the quality of teachers’ program implementation in real-world practice, especially with respect to programs that are evidence-based. A content analysis revealed that a wide range of factors have been examined as potential influences on teachers’ implementation of health promotion programs in schools, including SEW programs, despite the limited number of studies undertaken to date. However, variation in the factors examined and study designs employed both within and across health promotion fields limited the extent to which studies could be compared. A methodological and statistical review also revealed substantial variation in the quality of reporting of studies. A variety of factors were examined as potential influences on primary classroom teachers’ use of SEW programs across multiple social-ecological levels of influence (ranging from community to school and individual levels). In this study, parent or caregiver involvement in class activities and the availability of wellbeing-related policies in primary schools were found to be influential in primary classroom teachers’ use of SEW programs. Teachers who often or always involve parents or caregivers in class activities were at a higher odds of program use relative to teachers who never or rarely involved parents or caregivers in class activities. However, teachers employed in schools with the highest number of wellbeing-related policies available were at a lower odds of program use relative to teachers employed in schools with fewer wellbeing-related policies available. Future research should investigate primary classroom teachers’ autonomy and motivations for using SEW programs and the reasons behind the selection and use of particular types of programs. A larger emphasis should also be placed upon teachers not using SEW programs to identify valid reasons for non-use. This would provide another step towards bridging the gap between the expectations of program developers and the needs of teachers who implement programs in practice. Additionally, the availability of wellbeing-related school policies and the types of activities that parents and caregivers are involved with in the classroom warrant more in-depth investigation. This will help to ascertain how and why these factors influence primary classroom teachers’ use of SEW programs on a day-to-day basis in schools.

Improving the quality of fourth year civil engineering research projects through bibliographic instruction

Faculty and reference librarians at the Queensland University of Technology have collaborated in an attempt to improve the quality of literature reviews in civil engineering final -year research projects. This article describes the instructional program devised and the level of faculty support for the librarians' contribution, and presents survey results revealing how students could most benefit from BI and how the classroom collaboration affected student project work. The authors offer some observations about the possible impact of 81 in general, and on engineers in particular, which may provide a focus for future research.

Learner strategy instruction and student uptake of strategies in a Japanese as a foreign language context

The Japanese language is recognised as being more difficult than European languages, needing three times more tuition time to reach comparable levels of proficiency. Encouraging Japanese as a Foreign Language (JFL) students to become aware of, and effectively use, learner strategies is one way to assist them become more controlled, effective learners leading to enhanced language learning. This thesis investigates the development and implementation of a JFL curriculum implemented in a university course for students learning JFL. The curriculum was developed specifically to assist beginner university students with the development of learner strategies appropriate for a JFL reading context. The theoretical underpinning of the study was informed by Educational Criticism (Eisner, 1998), which aims to describe, interpret and evaluate the processes of interaction between the teacher, the learner and the curriculum and the students' learning processes in a tertiary JFL classroom. The study investigated the effect on student learning processes of a JFL reading program that incorporated explicit learner strategy instruction and identified factors that enhanced or impeded the development of learner strategy knowledge. The participants in the study were 29 students enrolled in the course, 10 of whom volunteered to undertake additional tasks, and the two teachers who implemented the curriculum. Data collection involved a number of different strategies to observe the students' participation in the classroom and learning experiences. Learning processes were investigated through TOL protocols, classroom observations, course evaluations, interviews, and learner strategy use measurement instruments (SILL, SILK and SORS) to document student uptake of learner strategies. The design of the study and its applied focus recognised my expertise as a JFL teacher, curriculum writer and researcher, an approach that aligns with the purpose of a Professional Doctorate. Four general thematics, or principles, were identified in this study: „h Explicit learner strategy instruction provides the context for students to develop awareness of learner strategies and take control of their learning; „h Collaborative learning and interaction with teachers offers students the opportunity for shared knowledge construction; „h Reflection offers teachers and students the opportunity to reflect on their own learning style and strategy knowledge, and raises awareness of other available strategies; and „h Diverse cultural and linguistic backgrounds have an impact on curriculum implementation and student uptake of learner strategies. The study¡¦s methodological contribution is that it is one of the first in Australia to use Educational Criticism (Eisner, 1998) as a research methodology. The findings contribute to theoretical knowledge in the fields of Applied Linguistics, Second Language Teaching and Learning, Second Language Acquisition and JFL Teaching and Learning by offering new knowledge on the importance of learner strategies in the beginner JFL classroom, the potential of explicit strategy instruction, the value of reflection for both teachers and students, and the important role of the teacher in the process of curriculum implementation. The general principles identified and the findings of this in-depth study of a JFL classroom can be drawn upon to inform other teaching practice situations, and invite practitioners from not just Japanese, but from other language areas and other disciplines, to examine and improve their own practices, and suggest further research questions to pursue this line of enquiry.

A critical analysis of business process management education and alignment with industry demand : an Australian perspective

Business Process Management (BPM) is accepted globally as an organizational approach to enhance productivity and drive cost efficiencies. Studies confirm a shortage of BPM skilled professionals with limited opportunities to develop the required BPM expertise. This study investigates this gap starting from a critical analysis of BPM courses offered by Australian universities and training institutions. These courses were analyzed and mapped against a leading BPM capability framework to determine how well current BPM education and training offerings in Australia address the core capabilities required by BPM professionals globally. To determine the BPM skill-sets sought by industry, online recruitment advertisements were collated, analyzed, and mapped against this BPM capability framework. The outcomes provide a detailed overview on the alignment of available BPM education/training and industry demand. These insights are useful for BPM professionals and their employers to build awareness of the BPM capabilities required for a BPM mature organization. Universities and other training institutions will benefit from these results by understanding where demand is, where the gaps are, and what other BPM education providers are supplying. This structured comparison method could continue to provide a common ground for future discussion across university-industry boundaries and continuous alignment of their respective practices.

The serious and playful work of gender : talk and social order in a preschool classroom

This chapter reports some observations made of the social interactions of girls and boys, aged 3 to 5 years, in play situations in a preschool classroom of a childcare centre. It provides an alternate framework for early childhood educators to become aware of how preschool children construct their gendered social organizations. As girls and boys organise and build their social worlds of play through their talk-in-interaction, they are building their social orders. In this chapter, an analysis of one episode of children's play has, as its focus , the methods that some girls and boys use in their talk and activity to make sense of their everyday interactions. The analysis of play shows the children's real life work of constructing and maintaining gendered social orders in their lived everyday social worlds. A close reading of the transcript of an episode illustrates how two girls turn they boys' masculine practices o ritualized threats into performance. By so doing, they show that while they know masculine discourse, and can perform it themselves, they do not actually 'own' it in the same way that the boys do. In this way, gender is established not as a social density but as a shaped dynamic practice that is ongoing, build by relational encounters and shaped by the collective performances of the participants.

Metacognitive instruction : global and local shifts in considering listening input

A key shift of thinking for effective learning and teaching of listening input has been seen and organized in education locally and globally. This study has probed whether metacognitive instruction through a pedagogical cycle shifts high-intermediate students' English language learning and English as a second language (ESL) teacher's teaching focus on listening input. Twenty male Iranian students with an age range of 18 to 24 received a guided methodology including metacognitive strategies (planning, monitoring, and evaluation) for a period of three months. This study has used the strategies and probed the importance of metacognitive instruction through interviewing both the teacher and the students. The results have shown that metacognitive instruction helped both the ESL teacher's and the students' shift of thinking about teaching and learning listening input. This key shift of thinking has implications globally and locally for classroom practices of listening input.