Work-integrated learning as a component of the capstone experience in undergraduate law

There is currently little guidance in the Australian literature in relation to how to design an effective capstone experience. As a result, universities often fail to provide students with a genuine culminating experience in the final year of their degree. This paper will consider the key objectives of capstone experiences – closure and transition – and will examine how these objectives can be met by a work-integrated learning (WIL) experience. This paper presents an argument for the inclusion of WIL as a component of a capstone experience. WIL is consistent with capstone objectives in focusing on the transition to professional practice. However, the capacity of WIL to meet all of the objectives of capstones may be limited. The paper posits that while WIL should be considered as a potential component of a capstone experience, educators should ensure that WIL is not equated with a capstone experience unless it is carefully designed to ensure that all the objectives of capstones are met.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 1)

Formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. The conclusion that the unitary taxation model may be theoretically superior to the current arm's-length model that applies to multinational banks, despite significant implementation, compliance, and enforcement issues, is based on the unitary taxation model providing greater alignment with the unique features of these banks. The formulary apportionment model looks to the economic substance of the multinational entity and, in this sense, adopts a substance-over- form approach. Formulary apportionment further recognizes the impossibility of using arm's-length pricing for economically interdependent multinational entities. A final advantage to formulary apportionment, which is also a consequence of this model achieving greater inter-nation equity, is the elimination of double taxation.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

Critical time scales for advection–diffusion–reaction processes

The concept of local accumulation time (LAT) was introduced by Berezhkovskii and coworkers in 2010–2011 to give a finite measure of the time required for the transient solution of a reaction–diffusion equation to approach the steady–state solution (Biophys J. 99, L59 (2010); Phys Rev E. 83, 051906 (2011)). Such a measure is referred to as a critical time. Here, we show that LAT is, in fact, identical to the concept of mean action time (MAT) that was first introduced by McNabb in 1991 (IMA J Appl Math. 47, 193 (1991)). Although McNabb’s initial argument was motivated by considering the mean particle lifetime (MPLT) for a linear death process, he applied the ideas to study diffusion. We extend the work of these authors by deriving expressions for the MAT for a general one–dimensional linear advection–diffusion–reaction problem. Using a combination of continuum and discrete approaches, we show that MAT and MPLT are equivalent for certain uniform–to-uniform transitions; these results provide a practical interpretation for MAT, by directly linking the stochastic microscopic processes to a meaningful macroscopic timescale. We find that for more general transitions, the equivalence between MAT and MPLT does not hold. Unlike other critical time definitions, we show that it is possible to evaluate the MAT without solving the underlying partial differential equation (pde). This makes MAT a simple and attractive quantity for practical situations. Finally, our work explores the accuracy of certain approximations derived using the MAT, showing that useful approximations for nonlinear kinetic processes can be obtained, again without treating the governing pde directly.

"The greatest harbour in the world" : Sydney Harbour as a contested space in Australian culture

It is a matter of public record that the former Prime Minister of Australia, the Honourable Paul Keating, upset certain Australian architects with his intervention into the redevelopment of the 22-hectare “Barangaroo” site on Sydney Harbour. While Keating’s intervention continues to provide engaging theatre for Sydney residents the debate is also an interesting expression of the narrative of contestation that has been played out historically about the waters of Sydney Harbour. From a cultural studies perspective, the Harbour, and the Sydney Harbour Bridge, has been for many years a political and imaginative space that captures a diversity of local and national preoccupations. Keating’s announcement that planners have a “once-in-200-year opportunity to call a halt to the kind of encroachments we have seen in the past” is in fact another moment in the long history of disputation over the impact of the man-made environment on the natural landform in this area. This paper addresses the spaces of Sydney Harbour as represented in recent debates and in writing and film from previous decades. The argument suggests that the Harbour is a complex site of public and private enactment that is played out in a diverse range of cultural representations. In particular, the paper notes the work of Michel de Certeau on the mythic qualities of certain spaces in relation to the space of the Harbour. ‘The Greatest Harbour in the World’ argues that the Harbour, and the Bridge, fulfils a particular historical and cultural function that gives this space a set of meanings that are well beyond the typical parameters of urban development.

‘Argue with us!’: audience co-creation through post-performance discussions.

In this article Caroline Heim explores an avenue for the audience's contribution to the theatrical event that has emerged as increasingly important over the past decade: postperformance discussions. With the exception of theatres that actively encourage argument such as the Staatstheater Stuttgart, most extant audience discussions in Western mainstream theatres privilege the voice of the theatre expert. Caroline Heim presents case studies of post-performance discussions held after performances of Anne of the Thousand Days and Who's Afraid of Virginia Woolf? which trialled a new model of audience co-creation. An audience text which informs the theatrical event was created, and a new role, that of audience critic, established in the process.

The effectiveness of traffic policing in reducing traffic crashes

Many governments throughout the world rely heavily on traffic law enforcement programs to modify driver behaviour and enhance road safety. There are two related functions of traffic law enforcement, apprehension and deterrence, and these are achieved through three processes: the establishment of traffic laws, the policing of those laws, and the application of penalties and sanctions to offenders. Traffic policing programs can vary by visibility (overt or covert) and deployment methods (scheduled and non-scheduled), while sanctions can serve to constrain, deter or reform offending behaviour. This chapter will review the effectiveness of traffic law enforcement strategies from the perspective of a range of high-risk, illegal driving behaviours including drink/drug driving, speeding, seat belt use and red light running. Additionally, this chapter discusses how traffic police are increasingly using technology to enforce traffic laws and thus reduce crashes. The chapter concludes that effective traffic policing involves a range of both overt and covert operations and includes a mix of automatic and more traditional manual enforcement methods. It is important to increase both the perceived and actual risk of detection by ensuring that traffic law enforcement operations are sufficiently intensive, unpredictable in nature and conducted as widely as possible across the road network. A key means of maintaining the unpredictability of operations is through the random deployment of enforcement and/or the random checking of drivers. The impact of traffic enforcement is also heightened when it is supported by public education campaigns. In the future, technological improvements will allow the use of more innovative enforcement strategies. Finally, further research is needed to continue the development of traffic policing approaches and address emerging road safety issues.

Volunteers :what we need to find out(and why we need to do it)

Public interest in volunteering in Australia has markedly escalated over the past five years, reflected in a number of publications in the popular, professional and academic press. This interest is welcome, and in many ways, is long overdue. Volunteers, or employing a term we find more useful, voluntarism is important for a number of reasons, not least of which is its structural role in the social institutions we have developed to support people, manage dependencies and facilitate a range of developmental activities across the life span. Voluntarism is an extremely complex social phenomenon. Conceptually, it transcends the sum of its parts, in that it is more than a simple aggregation of instances of individual behaviours. Our core argument here is that this complexity is such that equally intricate and multi-faceted perspectives and models need to be employed to further our understanding. In academic speak, this means that we need to develop analytical frameworks that draw on the breadth and depth of the social sciences...

Addressing quality teaching in hard to staff settings : the Exceptional Teachers for Disadvantaged Schools Project

This Exceptional Teachers for Disadvantaged Schools (ETDS) project sets out to design a new model of Australian teacher education responding to recent demands for quality education in low SES and disadvantaged schools. The project moves teacher education from the ‘missionary’ (Larabee, 2010) or deficit (Comber and Kamler 2004; Flessa, 2007) approaches, towards a focus on notions of quality and academic excellence. Rice (2008, p.1) argues for a need to place more of the “very best teachers into the most challenging schools”, yet the problem is not merely one of training more teachers, for disadvantaged schools already receive disproportionate numbers of beginning teachers (Connell, 1994; Vickers & Ferfolja, 2006). Rather, Grossman and Loeb (2010, p. 245) argue the problem centers on the common practice of “[p]lacing the least experienced teachers with the most needy students”. This paper reports on the first year trial of the project. The ETDS project is at present, the only mainstream Australian teacher education model that targets cohorts of academically high achieving pre-service teachers with the overt aim of preparing graduates of the program to teach in disadvantaged schools. At the end of its first year, the ETDS program graduated 20 new teachers, each of whom had over the previous 18 months engaged with a specialized curriculum and carefully monitored/scaffolded practicum placements in disadvantaged schools around Brisbane, Australia.

Incipient neurovulnerability and neuroprotection in early psychosis : a proton spectroscopy study of the anterior hippocampus at 3Tesla

Programmed cell death (PCD) and progenitor cell generation (of glial and in some brain areas also neuronal fate) in the CNS is an active process throughout life and is generally not associated with gliosis which means that PCD can be pathologically silent. The striking discovery that progenitor cell generation (of glial and in some brain areas neuronal fate) is widespread in the adult CNS (especially the hippocampus) suggest a much more dynamic scenario than previously thought and transcends the dichotomy between neurodevelopmental and neurodegenerative models of schizophrenia and related disorders. We suggest that the regulatory processes that control the regulation of PCD and the generation of progenitor cells may be disturbed in the early phase of psychotic disorders underpinning a disconnectivity syndrom at the onset of clinically overt disorders. An ongoing 1H-MRS study of the anterior hippocampus at 3 Tesla in mostly drug-naive first-episode psychosis patients suggests no change in NAA, but significant increases in myo-inositol and lactate. The data suggests that neuronal integrity in the anterior hippocampus is still intact at the early stage of illness or mainly only functionally impaired. However the increase in lactate and myo-inositol may reflect a potential disturbance of generation and PCD of progenitor cells (of glial and in selected brain areas also neuronal fate) at the onset of psychosis. If true the use of neuroprotective agents such as lithium or eicosapentaenoic acid (which inhibit PCD and support cell generation)in the early phase of psychotic disorders may be a potent treatment avenue to explore.

Differential effects of ERP systems on user outcomes : a longitudinal investigation

Adopting a model of job enrichment we report on a longitudinal case investigating the perceived impact of an Enterprise Resource Planning (ERP) system on user job design characteristics. Our results indicated that in the context of an ERP geared towards centralisation and standardisation the extent to which users perceived an increase or decrease in job enrichment was associated with aspects such as formal authority and the nature of their work role. Experienced operational employees proficient in the original legacy system perceived ERP system protocols to constrain their actions, limit training and increase dependence on others in the workflow. Conversely, managerial users reported a number of benefits relating to report availability, improved organisational transparency and increased overall job enrichment. These results supported our argument concerning the relationship between ERPs with a standardisation intent and positive job enrichment outcomes for managerial users and negative job-related outcomes for operational users.

An Economic Exclusion/Male Peer Support Model Looks at 'Wedfare' and Woman Abuse

In recent years ‘‘welfare reform’’ has become a vehicle for many neo-conservative social commentators to invoke marriage vows as a cure for poverty and the abuse of poor women. Their basic claim is that cohabiting relationships are not only more violent than marriages, but that married couples are happier, healthier, and wealthier than cohabiting ones. A policy then of encouraging cohabitants to marry, they claim, would lead to increased family wealth and decreased family violence. We examine these claims in this article, along with the alternative argument that marriage per se is not a solution to these problems. Alternatively we propose an economic exclusion/male peer support model that explains why many cohabiting men abuse women in intimate relationships. If forcing these couples to marry is not a solution, then structural solutions are necessary, along with progressive policy suggestions that address the antecedents of poverty and abuse.

Living and Working on the Cusp of Contradictions

In this article Jo Phoenix argues that the struggles practitioners face to have the complex welfare needs of sexually exploited young people recognised are likely to continue into the future. The argument is made by examining three profound tensions shaping the context which both young people and practitioners inhabit. These tensions are between the, broadly, protectionist agenda of policy development on sexual exploitation and: firstly, socio-cultural changes in respect of consumption, sex and identities; secondly political changes and punitive youth justice system expansionism; and, finally, the closed and moralist rhetoric justifying recent policy changes. In the final analysis, young people and practitioners get caught in these contradictions in ways that foreclose critical examination of policy development and recognition of the complexities of the issues involved.

Contemporary State Terrorism: Theory and Practice

This volume aims to 'bring the state back into terrorism studies' and fill the notable gap that currently exists in our understanding of the ways in which states employ terrorism as a political strategy of internal governance or foreign policy. Within this broader context, the volume has a number of specific aims. First, it aims to make the argument that state terrorism is a valid and analytically useful concept which can do much to illuminate our understanding of state repression and governance, and illustrate the varieties of actors, modalities, aims, forms, and outcomes of this form of contemporary political violence. Secondly, by discussing a rich and diverse set of empirical case studies of contemporary state terrorism this volume explores and tests theoretical notions, generates new questions and provides a resource for further research. Thirdly, it contributes to a critical-normative approach to the study of terrorism more broadly and challenges dominant approaches and perspectives which assume that states, particularly Western states, are primarily victims and not perpetrators of terrorism. Given the scarceness of current and past research on state terrorism, this volume will make a genuine contribution to the wider field, particularly in terms of ongoing efforts to generate more critical approaches to the study of political terrorism. This book will be of much interest to students of critical terrorism studies, critical security studies, terrorism and political violence and political theory in general.

The developmental and acute phases of insulin-induced laminitis involve minimal metalloproteinase activity

Metalloproteinases have been implicated in the pathogenesis of equine laminitis and other inflammatory conditions, through their role in the degradation and remodelling of the extracellular matrix environment. Matrix metalloproteinases (MMPs) and their inhibitors are present in normal equine lamellae, with increased secretion and activation of some metalloproteinases reported in horses with laminitis associated with systemic inflammation. It is unknown whether these enzymes are involved in insulin-induced laminitis, which occurs without overt systemic inflammation. In this study, gene expression of MMP-2, MMP-9, MT1-MMP, ADAMTS-4 and TIMP-3 was determined in the lamellar tissue of normal control horses (n = 4) and horses that developed laminitis after 48 h of induced hyperinsulinaemia (n = 4), using quantitative Real Time-Polymerase Chain Reaction (qRT-PCR). Protein concentrations of MMP-2 and MMP-9 were also examined using gelatin zymography in horses subject to prolonged hyperinsulinaemia for 6 h (n = 4), 12 h (n = 4), 24 h (n = 4) and 48 h (n = 4), and in normal control horses (n = 4). The only change in gene expression observed was an upregulation of MMP-9 (p < 0.05) in horses that developed insulin-induced laminitis (48 h). Zymographical analysis showed an increase (p < 0.05) in pro MMP-9 during the acute phase of laminitis (48 h), whereas pro MMP-2 was present in similar concentration in the tissue of all horses. Thus, MMP-2, MT1-MMP, TIMP-3 and ADAMTS-4 do not appear to play a significant role in the pathogenesis of insulin-induced laminitis. The increased expression of MMP-9 may be associated with the infiltration of inflammatory leukocytes, or may be a direct result of hyperinsulinaemia. The exact role of MMP-9 in basement membrane degradation in laminitis is uncertain as it appears to be present largely in the inactive form.