Running dry : Brisbane's public fountains

"Does heat have a cooling effect on culture? Sweat argues the reverse: culture thrives in the subtropical zones. While acknowledging that the subtropical generates ambivalence—being cast as alternately idyllic or hellish—Sweat nonetheless seeks to develop the specific voices of subtropical cultures. The uneasy place of this sweaty discourse is explored across art, literature, architecture, and the built environment. In particular, Sweat focuses on the most commonly experienced situation, the everyday house. While it addresses subjects from Japan, Brazil, and France, Sweat centres on Brisbane, Queensland—long in the shadow of Sydney and Melbourne in the Australian cultural psyche—due to its enduring and self-conscious attention to subtropical living..." -- online book description

Powering innovation through tax concessions : the changing research and development tax incentives

The changing R&D Tax Concession has been touted as the biggest reform to business innovation policy in over a decade. But, is it a changing tax for changing times? This paper addresses this question and further asks ‘what’s tax got to do with it?’. To answer this question, the paper argues that rather than substantive tax reform, the proposed measures simply alter the criteria and means by which companies become eligible for a Federal Government subsidy for qualifying R&D activity. It further argues that when considered as part of the broader innovation agenda, the R&D Tax Concession should be evaluated as a government spending program in the same way as any direct spending on innovation. When this is done, the tax regime is arguably only the administrative policy instrument by which the subsidy is delivered. However, it is proposed that this may not be best practice to distribute those funds fairly, efficiently, and without distortion, while at the same time maintaining adequate government control and accountability. Finally, in answering the question of ‘what’s tax got to do with it?’ the paper concludes that the answer is ‘very little’.

Two ways : between tradition and innovation

Can art be simultaneously modern and traditional? This short piece examines the perplexities involved in seeking to address both cultural parameters at once in indigenous art of Australia.

A continuum model of the growth of engineered epidermal skin substitutes

We present a porous medium model of the growth and deterioration of the viable sublayers of an epidermal skin substitute. It consists of five species: cells, intracellular and extracellular calcium, tight junctions, and a hypothesised signal chemical emanating from the stratum corneum. The model is solved numerically in Matlab using a finite difference scheme. Steady state calcium distributions are predicted that agree well with the experimental data. Our model also demonstrates epidermal skin substitute deterioration if the calcium diffusion coefficient is reduced compared to reported values in the literature.

"Introduction"

Does heat have a cooling effect on culture? Sweat argues the reverse: culture thrives in the subtropical zones. While acknowledging that the subtropical generates ambivalence—being cast as alternately idyllic or hellish—Sweat nonetheless seeks to develop the specific voices of subtropical cultures. The uneasy place of this sweaty discourse is explored across art, literature, architecture, and the built environment. In particular, Sweat focuses on the most commonly experienced situation, the everyday house. While it addresses subjects from Japan, Brazil, and France, Sweat centres on Brisbane, Queensland—long in the shadow of Sydney and Melbourne in the Australian cultural psyche—due to its enduring and self-conscious attention to subtropical living.

Embracing Sharia-Compliant products through regulatory amendment to achieve parity of treatment

This article recognises the potential importance of Islamic finance products in Australia, along with the current regulatory impediments preventing Australia from becoming a leader in the Asia-Pacific Islamic finance market. Taking into account the potential importance of, and impediments to, Islamic finance, this article highlights, through the historical development and contemporary state of Islamic finance, its economic, social and political benefits to Australia. Once a case for embracing Islamic finance is made, the main current regulatory impediments to Australia becoming a key player in the Islamic finance market within the Asia-Pacific region are highlighted. This article then argues that, rather than requiring any separate regulatory regime, the current regulatory impediments may be overcome through amendments to existing laws to ensure parity of treatment in Australia between the Islamic finance market and the conventional finance market. The Australian income tax regime is utilised as a case study demonstrate how parity of treatment could be achieved via amendment by taking two frequent and separate Islamic finance transactions. This article concludes that the economic, social and political benefits potentially warrant Australia embracing Islamic finance and that, with the right regulatory measures, Australia could lay the foundation to become a leader in the Asia-Pacific Islamic finance market.

Concealed substance identification using a defocused inverse spatially offset Raman spectrometer

We report an inverse Spatially Offset Raman Spectrometer capable of non-invasively identifying packaged substances from a distance. Usual inverse SORS spectrometer has a non-contact distance that is equivalent to the focal distance of the collection system. In this work we demonstrate the defocused geometry with a modified data analysis method capable of making inverse SORS measurements from a distance greater than the focal distance of the collection lenses. With the defocused geometry we were able to detect acetaminophen, concealed inside a 2 mm thick plastic bottle, at a non-contact distance of 30 cm.

IT governance adoption in Malaysia : a preliminary investigation

IT Governance (ITG) adoption remains a relevant topic of study. While extensive research has been done looking into the drivers and critical success factors of ITG practice, there seems to be a lack of interest in identifying the barriers to its adoption. This study reports on a survey conducted to first: provide some primary data that suggest ITG adoption and maturity levels are still low, especially in a developing country like Malaysia; and second: to provide initial empirical support for model development. Results obtained supported our assumptions that: (1) ITG adoption and maturity levels are still relatively low in Malaysia, therefore justifying Malaysia as a suitable case; (2) organizational factors, environmental factors and characteristics of the innovation as identified from the literature may serve as possible barriers to adoption.

Mingling

In this video, white words and phrases fade quickly in and out amongst small bursting dots of colour. Set to an energetic, synthesised soundtrack, the animated text combines, and sometimes confuses, an internal monologue with dialogue and overheard conversations. The unfolding narrative follows an unnamed narrator through a crowded social event. By visually and textually mixing self-conscious reflections with polite conversations, “Mingling” explores the social niceties and nervous behaviours that often inform our interpersonal experiences. Through its fast-paced and disjointed rendering of verbal communication, the work playfully draws out the sometimes-awkward and uncomfortable dialogues that exist between personal and social, internal and external, imagined and actual. This work was commission by the Museum of Contemporary Art, Australia (Sydney), to celebrate the organisation’s major redevelopment and acknowledge the generosity of individuals and organisations who supported the capital project.

Principles of taxation law 2011 [4th ed.]

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law -- Back cover.

Grant Stevens : Are You Upset with Me?

Grant Stevens is ambivalent. The young Brisbane artist made his name with a series of computer-generated animated-text videos that explore clichés but seem undecided as to whether they are trivial and vacuous, profound and authentic or somehow both at once. Stevens plunders mass-media sources (the familiar image repertoire dished up by Hollywood, television, pop music and the Internet) as readymade content. He explores this everyday language, sometimes for its ambiguity, but more often for its almost uncanny lucidity. Resembling meditation and relaxation guides, his recent videos beg the question: what made us so anxious? This book examines Stevens' artistic output over the first ten years of his practice. It includes essays by Mark Pennings and Chris Kraus.

Good Practice Report : Curriculum Renewal

This good practice report, commissioned by the ALTC, provides a summative evaluation of useful outcomes and good practices from ALTC projects and fellowships on curriculum renewal. The report contains: -a summative evaluation of the good practices and key outcomes for teaching and learning from completed ALTC projects and fellowships -a literature review of the good practices and key outcomes for teaching and learning from national and international research -the proposed outcomes and resources for teaching and learning which will be produced by current incomplete ALTC projects and fellowships -identifies areas in which further work or development are appropriate.