What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

On medium specificity and discipline crossovers in modern art : An interview with Jacques Ranciére on Medium-Specificity and Discipline Crossovers in Modern Art

Jacques Ranciere's work on aesthetics has received a great deal of attention recently. Given his work has enormous range – taking in art and literature, political theory, historiography, pedagogy and worker's history – Andrew McNamara and Toni Ross (UNSW) seek to explore his wider project in this interview, while showing how it leads to his alternative insights into aesthetics. Rancière sets aside the core suppositions linking the medium to aesthetic judgment, which has informed many definitions of modernism. Rancière is emphatic in freeing aesthetic judgment from issues of medium-specificity. He argues that the idea of autonomy associated with medium-specificity – or 'truth to the medium' – was 'a very late one' in modernism, and that post-medium trends were already evident in early modernism. While not stressing a simple continuity between early modernism and contemporary art, Ranciere nonetheless emphasizes the ethical and political ramifications of maintaining an a-disciplinary stance.

Modern landscape

Landscape is a perennial source of conceptual material for most creative disciplines, and, arguably, everything else, but it is always irritating to landscape architects how it is seized on by architects when their own canon is boring them or their language of form is getting a bit straight. What is frustrating is that while landscape architecture attempts to come to terms with factors, systems and nuances of situations that may result in form, there is a tendency in architecture to make icons of generic 'natural' archetypes. This is not to say that landscape architecture has yet developed a strong formal language that engages with these nuances, just that the struggle with them is at its root, and this struggle with specificity in the face of generic-ness is a noble one. In the face of this, to see architecture describe a 'new' and 'innovative' interest in landscape in 'the ground' seems like a diversion: surely there must be innovation in a real, articulate and sophisticated understanding of the architectural canon.

Configurable reference modeling languages

This chapter discusses reference modelling languages for business systems analysis and design. In particular, it reports on reference models in the context of the design-for/by-reuse paradigm, explains how traditional modelling techniques fail to provide adequate conceptual expressiveness to allow for easy model reuse by configuration or adaptation and elaborates on the need for reference modelling languages to be configurable. We discuss requirements for and the development of reference modelling languages that reflect the need for configurability. Exemplarily, we report on the development, definition and configuration of configurable event-driven process chains. We further outline how configurable reference modelling languages and the corresponding design principles can be used in future scenarios such as process mining and data modelling.

Recognising and respecting Torres Strait Islander mathematics knowledges and home languages through mainstream mathematics education [Abstract]

This abstract provides a preliminary discussion of the importance of recognising Torres Strait Islander knowledges and home languages of mathematics education. It stems from a project involving Torres Strait Islander Teachers and Teacher Aides and university based researchers who are working together to enhance the mathematics learning of students from Years 4-9. A key focus of the project is that mathematics is relevant and provides students with opportunities for further education, training and employment. Veronica Arbon (2008) questions the assumptions underpinning Western mainstream education as beneficial for Aboriginal and Torres Strait Islander people which assumes that it enables them to better participate in Australian society. She asks “how de we best achieve outcomes for and with Indigenous people conducive to our cultural, physical and economic sustainability as defined by us from Indigenous knowledge positions?” (p. 118). How does a mainstream education written to English conventions provide students with the knowledge and skills to participate in daily life, if it does not recognise the cultural identity of Indigenous students as it should (Priest, 2005; cf. Schnukal, 2003)? Arbon (2008) states that this view is now brought into question with calls for both ways education where mainstream knowledge and practices is blended with Indigenous cultural knowledges of learning. This project considers as crucial that cultural knowledges and experiences of Indigenous people to be valued and respected and given the currency in the same way that non Indigenous knowledge is (Taylor, 2003) for both ways education to work.

Evolutionary optimisation methods with uncertainty for modern multidisciplinary design in aeronautical engineering

One of the new challenges in aeronautics is combining and accounting for multiple disciplines while considering uncertainties or variability in the design parameters or operating conditions. This paper describes a methodology for robust multidisciplinary design optimisation when there is uncertainty in the operating conditions. The methodology, which is based on canonical evolution algorithms, is enhanced by its coupling with an uncertainty analysis technique. The paper illustrates the use of this methodology on two practical test cases related to Unmanned Aerial Systems (UAS). These are the ideal candidates due to the multi-physics involved and the variability of missions to be performed. Results obtained from the optimisation show that the method is effective to find useful Pareto non-dominated solutions and demonstrate the use of robust design techniques.

Modern Times : The Untold Story of Modernism in Australia

Richly illustrated and beautifully designed, Modern Times - The Untold Story of Modernism in Australia reveals how modernism transformed all aspects of Australian culture across five tumultuous decades from 1917 to 1967. The influence of modernism was far-reaching. "Modern Times" looks at all things modern and as diverse as art, advertising, photography, film, fashion, the body, architecture, interiors, recreational sites such as the new swimming pools and fountains, milk bars and auto culture.Modernism embodied the utopian possibilities of the twentieth century. It transformed Australian cities into complex metropolises and offered access to new cosmopolitan cultures. This is the first time that such diverse material has been brought together in one volume.

Creative Economies, Creative Cities: Asian-European Perspectives

Thirteen papers examine Asian and European experiences with developing national and city policy agendas around cultural and creative industries. Papers discuss policy transfer and the field of the cultural and creative industries--what can be learned from Europe; creative industries across cultural borders--the case of video games in Asia; spaces of culture and economy--mapping the cultural-creative cluster landscape; beyond networks and relations--toward rethinking creative cluster theory; the capital complex--Beijing's new creative clusters; the European creative class and regional development--how relevant Richard Florida's theory is for Europe; getting out of place--the mobile creative class taking on the local--a U.K. perspective on the creative class; Asian cities and limits to creative capital theory; the creative industries, governance, and economic development--a U.K. perspective; Shanghai's emergence into the global creative economy; Shanghai moderne--creative economy in a creative city?; urbanity as a political project--toward post-national European cities; and alternative policies in urban innovation. Contributors include economists. Kong is with the Department of Geography at the National University of Singapore. O'Connor is at Queensland University of Technology. Index.

Undressing Kellerman, Uncovering Broadhurst : the modern woman and "un-Australia"

This article explores the contributions of two unique Australian women, Annette Kellerman and Florence Broadhurst, to global fashion and aesthetics through subverting and challenging female gender roles of the early twentieth century. These two women are brought together here as a means of highlighting their markedly contrasting social tactics: undressing versus layering. Kellerman's body became an instrument in her quest for global fame, engaging in daring public "undress" in swimming and diving performances around the world that served to show case her innovative swimwear design. In contrast, Broadhurst, through repeated reconstructions of her persona and constant relayering of identities, concocted versions of herself in order to pass through Shanghai, London, and Sydney societies. Their lives exist as binaristic parallels, expressing contrasting values of un-Australianness - the disavowal of national identity; and Australianness - the promotion of national identity. Both Kellerman and Broadhurst tested the limits of body, dress and national identity as vehicles for global recognition. The recent interest in their historical roles is evidenced in the films "The original Mermaid"( 2004) and "Unfolding Florence" (2005) in addition to numerous books and journal articles. Despite this resurgent public recognition of their lives and achievements, scholarly analysis of their legacies in the fields of fashion and design are still relatively neglected. This article explores their contributions to celebrity and modernity, fashion and gender as modern un-Australian women.

Evaluating the Java Virtual Machine as a Target for Languages Other Than Java

The portability and runtime safety of programs which are executed on the Java Virtual Machine (JVM) makes the JVM an attractive target for compilers of languages other than Java. Unfortunately, the JVM was designed with language Java in mind, and lacks many of the primitives required for a straighforward implementation of other languages. Here, we discuss how the JVM may be used to implement other object-oriented languages. As a practical example of the possibilities, we report on a comprehensive case study. The open source Gardens Point Component Pascal compiler compiles the entire Component Pascal language, a dialect of Oberon-2, to JVM bytecodes. This compiler achieves runtime efficiencies which are comparable to native-code implementations of procedural languages.

Implementing languages other than Java on the Java Virtual Machine

The portability and runtime safety of programs which are executed on the Java Virtual Machine (JVM) makes the JVM an attractive target for compilers of languages other than Java. Unfortunately, the JVM was designed with language Java in mind, and lacks many of the primitives required for a straight forward implementation of other languages. Here, we discuss how the JVM may be used to implement other object oriented languages. As a practical example of the possibilities, we report on a comprehensive case study. The open source Gardens Point Component Pascal compiler compiles the entire Component Pascal language, a dialect of Oberon 2, to JVM bytecodes. This compiler achieves runtime efficiencies which are comparable to native code implementations of procedural languages.

Leveraging managed frameworks from modular languages

Managed execution frameworks, such as the.NET Common Language Runtime or the Java Virtual Machine, provide a rich environment for the creation of application programs. These execution environments are ideally suited for languages that depend on type-safety and the declarative control of feature access. Furthermore, such frameworks typically provide a rich collection of library primitives specialized for almost every domain of application programming. Thus, when a new language is implemented on one of these frameworks it becomes necessary to provide some kind of mapping from the new language to the libraries of the framework. The design of such mappings is challenging since the type-system of the new language may not span the domain exposed in the library application programming interfaces (APIs). The nature of these design considerations was clarified in the implementation of the Gardens Point Component Pascal (gpcp) compiler. In this paper we describe the issues, and the solutions that we settled on in this case. The problems that were solved have a wider applicability than just our example, since they arise whenever any similar language is hosted in such an environment.

EMI in modern AC motor drive systems

In this paper, several aspects of high frequency related issues of modern AC motor drive systems, such as common mode voltage, shaft voltage and resultant bearing current and leakage currents, have been discussed. Conducted emission is a major problem in modern motor drives that produce undesirable effects on electronic devices. In modern power electronic systems, increasing power density and decreasing cost and size of system are market requirements. Switching losses, harmonics and EMI are the key factors which should be considered at the beginning stage of a design to optimise a drive system.