Falling through the web : implications for internet introverts

Is the brain evolving and adapting to new technological environments such as that of Silicon Valley? This paper examines changes that are being observed and studied relating to a possible correlation between ‘excessive’ focus on technology and the emergence of diagnosable social, physical and mental health dysfunction. The author explores the possible role of university staff and student services in the duty of care toward students. Would it not be more ethical to provide education on healthy technology use and to provide evidence based therapy for those students who fall through the web? Currently students end up being excluded from their courses. Many suffer from social anxiety and depression and lack confidence and social skills to find or hold down a job. Currently many “hibernate” in their rooms for months or years frequently in a state of despair.

Let them bloom : Growing colourful citizens with caring classroom teachers

This paper examines the essential qualities of a good classroom teacher. The analogy of a caring gardener who understands the individual growing needs of a vast variety of plants is used. The paper argues for the freedom to have differing non-sectarian curricula and for trust to be placed in the teaching profession.

Obtaining peak performance in the transition to Higher Education: Support for the worried well, acutely anxious and seriously sluggish student

Research suggests that students in their late teens and early twenties have not reached "identity formation" (James Marcia, 1969, 1980). The heightened anxiety and uncertainty about themselves and their future contribute to sometimes crippling fears emanating as anxiety, clinical depression and other mood disorders. This paper will explore some issues and suggest healthy ways of helping young people safely through these chaotic years and into a fulfilling career.

Hope, happiness and hoaxes

This paper gives a psychological hypothesis for the phenomenon of Internet seduction or scams from the victim's perspective. It addresses the question of why so many people get hooked on Internet relationships and lose large amounts of money on scams and hoaxes resulting in emotional and physical trauma.

Serious fears across cultures about the collapse of the world order

This chapter approaches resilience from an evolutionary psychology (socio-biological) perspective. It argues that the internal constitution and mental toughness of the individual will provide a core protection for life’s inevitable tests in the innumerable micro and macro environments humans find themselves. The many descriptors of the construct of resilience used in various studies are explored. Finally, the difference psychologists can make in the therapy of clients whose resilience is being tested, is examined by means of case examples.

Muro de las Lagrimas (wall of tears): Living with dementia; family experience of loss and grief

This brief paper will introduce a new theoretical framework or model which may be useful for putting a structure around the theme of ageing and its accompanying grief and loss. It is especially appropriate in the context of counselling families living with dementia, including those individuals with a diagnosis of alzheimers disease. The paper describes the origin of the Spanish expressions of the `wall of tears’ and `house of tears’ and involves an historical narrative of the first author as context to the framework.

Ennui and Anomie : from existential dilemma to meaning

This background paper to a panel discussion by four QUT staff members explores depression, mood disorders, suicide and meaning in life.

Theraplay : staying in life's performance zone with play - Homo ludens: Man the player - Homo Cogito: Man the thinker

The paper introduces an update on a therapy originally developed by Jernberg (1979) for the American Head Start Programme for use with children and parents. Theraplay was based on John Bowlby's (1969) attachment theory and was started by Jernberg in Chicago. The present use of theraplay is for young adults to deal with negative mood and mood disorders resulting from stress, anxiety or depression. It is for the sad, lonely, sluggish, miserable or melancholic amongst us as well as the worried well.

What's in your tool box?

This is a professional practice paper for Psychology practitioners to reflect on their skills and therapeutic practices. A Master- practitioner model or Artizan - apprentice analogy is used to understand the development of a practicing psychologist from his/her "salad days" (when we are green [Shakespeare- Anthony and Cleopatra]) to our Autumn years in the profession.

Motivation : staying in the achievement zone with personal integrity

This paper was presented at orientation, to a select group of Business Faculty First Year students accepted into the "Corporate Partners in Excellence Programme" (CPIE). It discusses some of the strategies for continuing as high performing students in University studies whilst at the same time maturing into successful, ethical professionals with a social and environmental conscience.

The Galapagos Islands and Darwin's (en)tangled bank

The body of the article concerns itself with the vulnerability of islands and focuses on the Galapagos Archipelago where the author spent three years studying flamingoes and flightless cormorants.The article suggests practical, simple behavioural changes that individuals might adopt to help increase biodiversity and extend natural corridors and islands of vegetation throughout cities and suburbs. It will ask some questions about human motives for behaviour change and moral decisions.

Homo Pleonexus : Man of desire

This presentation gives a broad psychological background to the behaviour involved in internet scams both emotional and financial. These refer in particular to the situation in Nigeria, West Africa where Australian citizens have been caught up in advance fee fraud.

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’.

An analysis of tax expenditure versus direct expenditure

Each financial year concessions, benefits and incentives are delivered to taxpayers via the tax system. These concessions, benefits and incentives, referred to as tax expenditure, differ from direct expenditure because of the recurring fiscal impact without regular scrutiny through the federal budget process. There are approximately 270 different tax expenditures existing within the current tax regime with total measured tax expenditures in the 2005-06 financial year estimated to be around $42.1 billion, increasing to $52.7 billion by 2009-10. Each year, new tax expenditures are introduced, while existing tax expenditures are modified and deleted. In recognition of some of the problems associated with tax expenditure, a Tax Expenditure Statement, as required by the Charter of Budget Honesty Act 1988, is produced annually by the Australian Federal Treasury. The Statement details the various expenditures and measures in the form of concessions, benefits and incentives provided to taxpayers by the Australian Government and calculates the tax expenditure in terms of revenue forgone. A similar approach to reporting tax expenditure, with such a report being a legal requirement, is followed by most OECD countries. The current Tax Expenditure Statement lists 270 tax expenditures and where it is able to, reports on the estimated pecuniary value of those expenditures. Apart from the annual Tax Expenditure Statement, there is very little other scrutiny of Australia’s Federal tax expenditure program. While there has been various academic analysis of tax expenditure in Australia, when compared to the North American literature, it is suggested that the Australian literature is still in its infancy. In fact, one academic author who has contributed to tax expenditure analysis recently noted that there is ‘remarkably little secondary literature which deals at any length with tax expenditures in the Australian context.’ Given this perceived gap in the secondary literature, this paper examines fundamental concept of tax expenditure and considers the role it plays in to the current tax regime as a whole, along with the effects of the introduction of new tax expenditures. In doing so, tax expenditure is contrasted with direct expenditure. An analysis of tax expenditure versus direct expenditure is already a sophisticated and comprehensive body of work stemming from the US over the last three decades. As such, the title of this paper is rather misleading. However, given the lack of analysis in Australia, it is appropriate that this paper undertakes a consideration of tax expenditure versus direct expenditure in an Australian context. Given this proposition, rather than purport to undertake a comprehensive analysis of tax expenditure which has already been done, this paper discusses the substantive considerations of any such analysis to enable further investigation into the tax expenditure regime both as a whole and into individual tax expenditure initiatives. While none of the propositions in this paper are new in a ‘tax expenditure analysis’ sense, this debate is a relatively new contribution to the Australian literature on the tax policy. Before the issues relating to tax expenditure can be determined, it is necessary to consider what is meant by ‘tax expenditure’. As such, part two if this paper defines ‘tax expenditure’. Part three determines the framework in which tax expenditure can be analysed. It is suggested that an analysis of tax expenditure must be evaluated within the framework of the design criteria of an income tax system with the key features of equity, efficiency, and simplicity. Tax expenditure analysis can then be applied to deviations from the ideal tax base. Once it is established what is meant by tax expenditure and the framework for evaluation is determined, it is possible to establish the substantive issues to be evaluated. This paper suggests that there are four broad areas worthy of investigation; economic efficiency, administrative efficiency, whether tax expenditure initiatives achieve their policy intent, and the impact on stakeholders. Given these areas of investigation, part four of this paper considers the issues relating to the economic efficiency of the tax expenditure regime, in particular, the effect on resource allocation, incentives for taxpayer behaviour and distortions created by tax expenditures. Part five examines the notion of administrative efficiency in light of the fact that most tax expenditures could simply be delivered as direct expenditures. Part six explores the notion of policy intent and considers the two questions that need to be asked; whether any tax expenditure initiative reaches its target group and whether the financial incentives are appropriate. Part seven examines the impact on stakeholders. Finally, part eight considers the future of tax expenditure analysis in Australia.