61 resultados para Real property and taxation


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The use of outcomes as a tool for curriculum development has considerable currency in Australia. It is widely perceived as representing world's best practice (South Australia Department of Education, Training and Employment, 2000, foreword) and as providing an effective means for quality assurance and enhancement (Willis & Kissane, 1997). At a system level, these assumptions have been unquestioned and unexamined, and curriculum frameworks in all Australian States now consider themselves to be 'outcome-based'. Surprisingly, this results in little similarity between Australian State educational frameworks, and raises the question of what I really understood about the concept of an 'outcome'. This essay explores some definitions of the term and related concepts of 'standards' and 'benchmarks'. The latter terms have less currency in Australia but can be shown to more accurately describe much of what we consider to be outcomes. The issue is not a semantic one, but goes to the very heart of our intentions in specifying learning outcomes. The indiscriminate use of the term 'outcome' has largely devalued it to the point that there is little real understanding and little debate about the efficacy of outcome setting as the primary process in curriculum production in Australia.

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The fake presupposes the genuine. The fake author implies the real author, and fake literature presupposes real literature. But literature itself is often about— perhaps fundamentally about—successfully faking it. However, the concern and hostility with which literary public culture has responded to fake authors and what is deemed to be their “fake” literature suggests that the notions of real authors and literature remain centrally important.

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Students who are strong in logical-mathematical intelligence have a natural advantage in learning and understanding chemistry, which is full of abstractions that are remote from the material world. Simulations provide more-inclusive learning activities for students who are weak in logical-mathematical intelligence.

A second advantage of using simulations is that they are not limited by (for example) the quantised energies, integral masses and discrete expectation values of real atoms and molecules. Numerical experiments can be used to investigate the effect of continuously varying atomic mass, bond distance or any other property, from one value to another.

Finally, students are more familiar with spreadsheets than more advanced mathematical packages such as MathCAD, MAPLE, Mathematica and other symbolic algebra software. Use of these advanced packages presents additional learning hurdles for students and should be used only for advanced classes. Furthermore, spreadsheets are capable of a level of sophistication that is greater than commonly expected. This can be achieved without the use of MACROs.

Examples from the author's teaching are used to discuss the advantages of spreadsheet simulations for learning chemistry.

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The mining and energy sectors are particularly publicly sensitive sectors and subject to a high degree of public scrutiny. Evan and Freeman (1993) suggest that such public scrutiny needs may be better met by having direct public stakeholder representation on the board of directors. Similarly, Bilimoria (2000) argues a strong commercial case for engaging women on boards. This paper investigates the number and proportion of non equity holding public stakeholder directors and the number and proportion of women directors on the boards of Australian mining and energy company initial public offerings (IPOs) and reports a paucity of public stakeholder directors and also a low proportional female representation on such IPO boards.

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In this paper I focus on a neglected aspect of Australian political history, the extent to which Australian governments actually redistributed income. The German sociologist Rudolf Goldscheid argued that 'the budget is the skeleton of the state stripped of all misleading ideologies'. In Australia a party that claimed to represent lower income earners, the Labor Party, was a major political force, but did Labor actually make a difference to the distribution of income across social classes, or did Labor's rhetoric of equity merely serve to incorporate workers into the capitalist system? A quantitative approach to the political history of labour may enable us to escape both nostalgia for old labourism (which the Howard years have encouraged) and a simple and undifferentiated rejection of labourism as a reformist agent of social integration.

This paper incorporates some material from a 2005 paper that examined overall expenditure patterns and taxation patterns across the states and Commonwealth from 1910 to 1940 but it goes beyond the aggregate approach of this paper to consider the extent which the varying patterns of taxation and public expenditure across Australia impacted on different social classes during the 1930s. It is very much a preliminary analysis based on existing compilations of taxation statistics. It is a static analysis and does not consider if nominally redistributive taxation and expenditure patterns might be rendered ineffective by consequent interstate migration.


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The Gay Games is firmly established on the contemporary global sports calendar, but is seldom canvassed in mainstream sports media, or considered a model for sports administrators. This is regrettable, as the Games’ ethos offers many clues into the relationships between individual and communal empowerment for homosexual and heterosexual participants alike, while providing a site of resistance against entrenched norms of elitism, nationalism, victory and record-breaking indicative of the modern Olympic movement. Credit for this inclusive ethos rests with the vision of inaugural Gay Games organiser Dr. Tom Waddell. Drawing on Games archives, this paper outlines Waddell’s vision, then discusses the impact of a protracted legal dispute instigated by the United States Olympic Committee in 1982 over the use of the term ‘Olympics’ in association with Gay Games I and II. Four United States Federal court rulings are examined, with particular reference to the contrasting hierarchy of private intellectual property and public civil rights considered under United States law of the time. Domestic and international legacies of the dispute are also briefly examined, focusing on the inherent tensions between the state-sanctioned protection of Olympic terminology, the ideals of free speech, the ownership of common sporting terms, and the potential discriminatory effects of selective trademark enforcement. The paper concludes with a brief discussion of how Waddell’s vision superseded each of these legal technicalities to ensure the Games continues to provide a viable model for inclusive and engaged participation for all people.


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This paper describes the rationale behind the specification and acquisition of a Digital Objects Management System (DOMS) at Deakin University. Key drivers are: compliance with the provisions of the Digital Agenda Act for the communication of copyright works; improved management of Deakin’s intellectual property, and reduction in costs of delivering online content via a learning management system.

Details of the desired functionality and potential integration issues are addressed. During the specification stage, additional uses for a digital object management system were identified that relate to the broader notion of knowledge management, and these will be discussed.

At the time of writing, no decision has been made as to which vendor(s) will be successful in gaining the University’s contract for the management of digital learning objects.

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Game theory is a rapidly advancing approach to structure and understand complex management problems in the natural resources sector in both the developed and developing countries. Many natural resource problems are complex due to common property and public goods characteristics. Despite these limitations many researchers have used game theory to analyze water shed management, irrigation water management, grazing land management, and managing other ecological resources. The prisoner’s dilemma game has been widely used. The work of Runge shows that collective action is feasible if a critical mass of people can cooperate. The use of game theory is hindered by lack of information, paucity of empirical applications and the lack of interest by policy makers who wish quick answers to critical policy issues. The potential still remains high for game theory to be productively used both in developing and developed countries.

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This paper investigates hotel guests’ responses to organizational actions dealing with service failure. Eight service failure scenarios were used to identify guests’ intentions towards future visits. Guests’ intentions to switch hotels, revisit the property and remain loyal to the chain were found to vary based on the recovery efforts undertaken. This research found that empowering employees contribute to positive consumer intentions toward the service provider. Compensation was also found effective if offered through empowered employees. Speed of response to service failure was also identified as important action to improve consumer future intentions. Based on these findings, implications for future research are highlighted. Recommendations to the practitioners of hospitality and tourism sector were made for the management of failed service encounter.

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Nanowires represent a new class of ZnO morphologies with many exiting new properties and applications. The research in the synthesis and characterization of ZnO nanowires has received enormous attention in recent years. However, most synthesis methods using vapor deposition process can only produce small amount of sample, mass production has not been achieved yet. Large-quantity production of ZnO nanowires needs to be realized for large-scale property and application studies. One of the promising approaches to the large scale synthesis is a ball-milling and annealing method. This paper first introduces several common synthesis methods of ZnO nanowires and then summarizes the one dimensional nanomaterials produced by the ball milling and annealing method. Finally, some preliminary results of ZnO nanowire synthesis are presented.

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The aim of this paper is to examine whether Chinese provincial and regional real GDP and per capita real GDP are panel stationary for the period 1952–2003. We allow for multiple structural breaks based on a technique developed by Carrion-i-Silvestre et al. [Carrion-i-Silvestre, J. L., Barrio-Castro, T, D., & Lopez-Bazo, E. (2005). Breaking the panels: An application to the GDP per capita. Econometrics Journal, 8, 159–175]. Allowing for at most five structural breaks, we find that for 67% of the provinces, per capita real GDP is stationary; while we only find stationarity of real GDP for 17% of the provinces. However, when we extend the analysis to panel data models, we find statistically strong evidence of panel stationarity of Chinese provincial and regional income.

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Purpose – This study seeks to provide a review of the background and context to the engagement of RICS members with the sustainability agenda, and to examine the extent to which the surveying profession uses relevant information, tools and techniques to achieve the key objectives of sustainable development (or sustainability).

Design/methodology/approach – The paper analyses results from a major international online survey of 4,600 RICS respondent members, supported by 31 structured telephone interviews.

Findings – The results suggest that, although sustainability is highly relevant to RICS members' work, a lack of knowledge and expertise is making it more difficult for sustainability tools and other information to be used effectively.

Research limitations/implications
– The survey is based on a substantial number of responses which are broadly representative of the global RICS population. A key implication is that “laggard” faculties include the disciplines of commercial property and valuation.

Practical implications – The research suggests that key stakeholders must work together to provide better information, guidance and education and training to “hardwire” the sustainability agenda across RICS faculties.

Originality/value – This is the first truly global survey of its kind and focuses particularly on those faculties that play a major role in property investment and finance (i.e. valuation and commercial property), comparing their position with that of other faculties in an international context.

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Security protocol analysis has been discussed for quite some time in the past few years. Although formal methods have been widely used to identify various vulnerabilities, mainly susceptibility to freshness attacks and impersonation, the arisen inconsistent data between principals and collusion attacks held by a group of dishonest principals have been largely ignored. Moreover, the previous methods focus on reasoning about certain security-related properties and detecting known attacks against secure message, whereas there have been insufficient efforts to handle the above hidden but powerful attacks. In this paper, we address these critical issues and prove the efficiency and intuitiveness of rule-based dependency models in defending a protocol against the attacks. This is able to provide a numerical estimation to measure he occurrence of these attacks. It will be useful in enhancing the current protocol analysis.

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In recent times, Virtual Worlds such as Second Life have generated substantial publicity due to the participation of Fortune 500 companies, and other public and private organisations. As practitioners continue to discuss how organisations could derive business value from Virtual Worlds, new security and ethical issues in Virtual Worlds have emerged to challenge Virtual World users and stakeholders. This paper discusses privacy, intellectual property and a host of other security and ethical issues in Virtual Worlds. It contributes to practice and research by (i) providing insight into emerging security and ethical issues in Virtual Worlds, (ii) analysing the implication of these issues, within and beyond Virtual Worlds, and (iii) raising awareness on security and ethics among Virtual World users and stakeholders.

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Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalized. Others, in contrast, suggest that factors such as the level of tax morale one has (ie, the intrinsic motivation one has to pay their tax) affects compliance behaviour. While there have been numerous empirical studies published that have explored the role of deterrence on tax compliance behaviour, very few studies have explored the concept of tax morale in any detail. This article therefore attempts to rectify this gap in the literature. If tax morale is important in determining compliance behaviour, as several researchers have suggested, then it is also important to understand what might affect one’s level of tax morale. The specific aim of this article will be to identify factors that shape or have an impact on tax morale. Using data collected from the Australian waves of the 1981 and 1995 World Values Survey, this study will demonstrate that factors such as trust and moral beliefs plan an important role in shaping tax morale in Australia. Further, it will be shown that tax morale has increased significantly in Australia since the early 1980s, and that it has done so at a faster rate than many other OECD countries. Possible explanations for this increase will be discussed.