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.

Co-constructed interaction in a paired speaking test : the rater's perspective

The definition and operationalisation of interactional competence in speaking tests that entail co-construction of discourse is an area of language testing requiring further research. This article explores the reactions of four trained raters to paired candidates who oriented to asymmetric patterns of interaction in a discussion task. Through an analysis of candidate discourse combined with rater notes, stimulated verbal recalls, rater discussions and scores awarded for interactional effectiveness, the article examines the extent to which raters compensate or penalise candidates for their role in co-constructing asymmetric interactional patterns. The article argues that key features of the interaction are perceived by the raters as mutual achievements, and it further suggests that the awarding of shared scores for interactional competence is one way of acknowledging the inherently co-constructed nature of interaction in a paired speaking test.

A sustainable model for supporting entrepreneurship in developing countries

Principal Topic Small and micro-enterprises are believed to play a significant part in economic growth and poverty allevition in developing countries. However, there are a range of issues that arise when looking at the support required for local enterprise development, the role of micro finance and sustainability. This paper explores the issues associated with the establishment and resourcing of micro-enterprise develoment and proposes a model of sustainable support of enterprise development in very poor developing economies, particularly in Africa. The purpose of this paper is to identify and address the range of issues raised by the literature and empirical research in Africa, regarding micro-finance and small business support, and to develop a model for sustainable support for enterprise development within a particular cultural and economic context. Micro-finance has become big business with a range of models - from those that operate on a strictly business basis to those that come from a philanthropic base. The models used grow from a range of philosophical and cultural perspectives. Entrepreneurship training is provided around the world. Success is often measured by the number involved and the repayment rates - which are very high, largely because of the lending models used. This paper will explore the range of options available and propose a model that can be implemented and evaluated in rapidly changing developing economies. Methodology/Key Propositions The research draws on entrepreneurial and micro-finance literature and empirical research undertaken in Mozambique, which lies along the Indian ocean sea border of Southern Africa. As a result of war and natural disasters over a prolonged period, there is little industry, primary industries are primitive and there is virtually no infrastructure. Mozambique is ranked as one of the poorest countries in the world. The conditions in Mozambique, though not identical, reflect conditions in many other parts of Africa. A numebr of key elements in the development of enterprises in poor countries are explored including: Impact of micro-finance Sustainable models of micro-finance Education and training Capacity building Support mechanisms Impact on poverty, families and the local economy Survival entrepreneurship versus growth entrepreneurship Transitions to the formal sector. Results and Implications The result of this study is the development of a model for providing intellectual and financial resources to micro-entrepreneurs in poor developing countries in a sustainable way. The model provides a base for ongoing research into the process of entrepreneurial growth in African developing economies. The research raises a numeber of issues regarding sustainability including the nature of the donor/recipient relationship, access to affordable resources, the impact of individual entrepreneurial activity on the local economny and the need for ongoing research to understand the whole process and its impact, intended and unintended.

Moving from Awareness to Knowing, Understanding, Speaking and Doing: Indigenous Women Academics in Higher Education. National Tertiary Education Women's Conference, 18-19 July 2009, South Melbourne, Victoria.

Bronwyn Fredericks was asked to outline some of the issues faced by Indigenous women academics.

Homework for refugee middle school students with backgrounds marked by low levels of engagement with English school literacy

Homework presents many challenges for refugees from Africa who are arriving in Australian schools with histories of little, no or severely interrupted schooling. This is evident in the emergence of school- and community-based homework help, clubs and tutoring programs for the students. The aim of this article is to describe the homework support options accessed by eight students from Burundi, Rwanda, Eritrea and Sudan who participated in a study of pedagogy for middle school-aged African refugees, and the views on homework of their parents and teachers. The article shows some tensions between family and school expectations and the dilemmas that arise for teachers in a broader context of public concern about and official policy statement on excessive and repetitive homework. It is argued that application of policy guidelines needs to account for disadvantages that potentially accrue to students who cannot design their own independent study programs. Further, it is suggested that integration of skills and meaning-based pedagogy inherent in recent approaches to literacy education has potential for ensuring that students receive the forms of homework they require.

Assessment and curriculum reform in China : the college English test and tertiary English as a foreign language education.

Educational assessment was a worldwide commonplace practice in the last century. With the theoretical underpinnings of education shifting from behaviourism and social efficiency to constructivism and cognitive theories in the past two decades, the assessment theories and practices show a widespread changing movement. The emergent assessment paradigm, with a futurist perspective, indicates a deviation away from the prevailing large scale high-stakes standardised testing and an inclination towards classroom-based formative assessment. Innovations and reforms initiated in attempts to achieve better education outcomes for a sustainable future via more developed learning and assessment theories have included the 2007 College English Reform Program (CERP) in Chinese higher education context. This paper focuses on the College English Test (CET) - the national English as a Foreign Language (EFL) testing system for non-English majors at tertiary level in China. It seeks to explore the roles that the CET played in the past two College English curriculum reforms, and the new role that testing and assessment assumed in the newly launched reform. The paper holds that the CET was operationalised to uplift the standards. However, the extended use of this standardised testing system brings constraints as well as negative washback effects on the tertiary EFL education. Therefore in the newly launched reform -CERP, a new assessment model which combines summative and formative assessment approaches is proposed. The testing and assessment, assumed a new role - to engender desirable education outcomes. The question asked is: will the mixed approach to formative and summative assessment provide the intended cure to the agony that tertiary EFL education in China has long been suffering - spending much time, yet achieving little effects? The paper reports the progresses and challenges as informed by the available research literature, yet asserts a lot needs to be explored on the potential of the assessment mix in this examination tradition deep-rooted and examination-obsessed society.

“I woke up and realised the ground had shifted”: the shifting terrain of English curriculum

The theme of this conference comes from the epitaph on the Lewis Carroll’s gravesite. “Is All our Life then But A Dream?” This seems fitting for a time when so much change in the terrain of English makes us feel as if we are somnambulating through a surrealist landscape. Like Lewis Carroll’s Alice, (Carroll, 2003) we might find ourselves at strange tea parties with bureaucratic mad hatters, and just when we think we have a grasp of applying new theory in our teaching, we fall down another rabbit hole, to swim in confusion as some queen calls out, ‘off with their heads!’. The shifting ground in English inevitably moves in response to waves of theory influencing classroom practice. Each new paradigm has claimed to liberate language learners from the flaws of the previous model. Each linguist or literary theorist who shaped the new paradigm no doubt dreamt of a new population emerging from school as more powerfully literate citizens than the previous generation.

Digital storytelling, podcasts, blogs and vlogs : exploring a range of new media texts and forms in English

Curriculum initiatives in Australia emphasise the use of technologies and new media in classrooms. Some English teachers might fear this deployment of technologies because we are not all ‘digital natives’ like our students. If we embrace new media forms such as podcasts, blogs, vodcasts, and digital stories, a whole new world of possibilities open up for literary response and recreative texts, with new audiences and publication spaces. This article encourages English teachers to embrace these new digital forms and how shows we can go about it.

Integrating Engineering Experiences within the Elementary Mathematics Curriculum

Engineering education for elementary school students is a new and increasingly important domain of research by mathematics, science, technology, and engineering educators. Recent research has raised questions about the context of engineering problems that are meaningful, engaging, and inspiring for young students. In the present study an environmental engineering activity was implemented in two classes of 11-year-old students in Cyprus. The problem required students to use the data to develop a procedure for selecting among alternative countries from which to buy water. Students created a range of models that adequately solved the problem although not all models took into account all of the data provided. The models varied in the number of problem factors taken into consideration and also in the different approaches adopted in dealing with the problem factors. At least two groups of students integrated into their models the environmental aspect of the problem (energy consumption, water pollution) and further refined their models. Results provide evidence that engineering model-eliciting activities can be successfully integrated in the elementary mathematics curriculum. These activities provide rich opportunities for students to deal with engineering contexts and to apply their learning in mathematics and science to solving real-world engineering problems.

Truck overloading study in developing countries and strategies to minimize its impact

Overloading truck traffic is an untenable problem around the world. The occurrence of overloaded truck traffic can be evidence of rapid development of an economy. Most of the developing countries emphasize the development of economy, thus supporting reform of infrastructure is limited. This research investigates the relationship between truck overloading and the condition of road damage. The objective of this research is to determine the amount of economic loss due to overloaded truck traffic is. Axle load will be used to calculate the total ESAL to pavement. This study intends to provide perspective on the relationship between change in axle load due to overloading and the resultant service life of pavement. It can then be used in the estimation of pavement damage in other developing countries facing the problem of truck overloading. In conclusion, economical loss was found, which include reduction of pavement life and increase in maintenance and rehabilitation (M&R) cost. As a result, net present value (NPV) of pavement investment with overloading truck traffic is higher than normal truck traffic.

Using picture books in the Secondary English classroom

This Chapter explores how teachers can use children's picture books in the Secondary English classroom.

Using Media Technologies in English

English has long been the subject where print text has reigned supreme. Increasingly in our networked and electronically connected world, however, we can be using digital technologies to create and respond to texts studied in English classrooms. The current approach to English includes the concept of ‘multiliteracies,’ which suggests that print texts alone are necessary but not sufficient’ (E.Q, 2000) and that literacy includes the flexible and sustainable mastery of a repertoire of practices. This also includes the decoding and deployment of media technologies (E.Q, 2000). This has become more possible in Australia as secondary students have increasing access to computers and online platforms at home and at school. With the advent of web 2.0., with its interactive platforms and free media making software, teachers and students can use this software to access information and emerging online literature in English covering a range of text types and new forms for authentic audiences and contexts. This chapter is concerned with responding to literary and mediated texts through the use of technologies. If we remain open to trying out new textual forms and see our digital ‘native students’ (Prensky, 2007) as our best resource, we can move beyond technophobia, become digital travellers’ ourselves and embrace new digital forms in our classrooms.

Analysing preservice teachers' potential for implementing engineering education in the middle school

Engineering is pivotal to any country's development. Yet there are insufficient engineers to take up available positions in many countries, including Australia (Engineers Australia, 2008). Engineering education is limited in Australia at the primary, middle and high school levels. One of the starting points for addressing this shortfall lies in preservice teacher education. This study explores second-year preservice teachers' potential to teach engineering in middle school, following their engagement with engineering concepts in their science curriculum unit and their teaching of engineering activities to Year 7 students. Using a literature-based pretest-posttest survey, items were categorised into four constructs (ie. personal professional attributes, student motivation, pedagogical knowledge and fused curricula). Results indicated that the preservice teachers' responses had not changed for instilling positive attitudes (88%) and accepting advice from colleagues (94%). However, there was statistical significance with 9 of the 25 survey items (p<0.05) after the preservice teachers' involvement in engineering activities. Fusing engineering education with other subjects, such as mathematics and science, is an essential first step in promoting preservice teachers' potential to implement engineering education in the middle school.