Developing a graduate diploma to cater for career-change adults

A seven-month intensive graduate diploma of teaching course was developed in 2007 to cater for an increasing demand for qualified teachers. The course is developed to university standards and is accredited by teacher registration authorities, with graduates obtaining a qualification as a teacher at the end of the seven month period. The course is tailored to recognise and build on the existing academic attributes and capacifies expected of top tertiary graduates, and to be appropriate to academically-experienced adult learning styles. This paper will discuss the process involved in the course development. Aspects related to the student cohort demographics and leaming styles will be highlighted. A 'nested case study approach' involving both qualitative and quantitative data collection was used. Questionnaires, surveys, and interviews were used to gather the data from stakeholders (post-graduate students) involved in this aspect of the research. The analysis of the data will provide detail on the aspects of the course which enabled mature-aged students to succeed and highlight future challenges.

Expectations and perceptions of overseas students in a Post-graduate corporate accounting subject : a research note

This study examines the expectations and perceptions of overseas students undertaking the post-graduate corporate accounting subject taught at an Australian university. An understanding
of students’ perceptions and expectations in learning of the subject is important in assisting
accounting academics to enhance their teaching programmes, and to manage the diverse student
cohorts which are now a feature of university classrooms in Australia. The findings show that
overseas students expected the post-graduate corporate accounting subject to be challenging and
interesting. Moreover, they expressed a strong desire that the subject should emphasise the
practicalities of accounting.

The tax treatment of employee stock options : generous to a fault

In the 2000 budgets, both the federal and Ontario governments introduced changes to the tax treatment of employee stock options for the explicit purpose of making their tax treatment in Canada similar to or more favourable than that in the United States. The federal budget added a deferral, similar to that currently applicable to options granted by Canadian-controlled private corporations, for up to $100,000 per year of public company stock options. The Ontario budget introduced an exemption from tax for employees involved in research and development on the first $100,000 per year of employee benefits arising on the exercise of qualified stock options or on eligible capital gains arising from the sale of shares acquired by the exercise of eligible stock options. These proposals reflect the apparent acceptance by the two governments that there is a “brain drain” from Canada to the United States of knowledge workers in the “new” economy and that reductions in Canadian taxes should stem this drain. In the author’s view, the tax treatment of employee stock options, even without these changes, is overly generous. Both the federal and provincial proposals ignore the fact that most employee stock options are taxed more favourably in Canada than in the United States in any event. In particular, most employee stock option benefits in Canada are taxed at capital gains tax rates, whereas in the United States most are taxed at full rates. While the US Internal Revenue Code does provide capital gains tax treatment for certain employee stock option benefits, a number of preconditions must be met. Most important, the shares acquired pursuant to the options must be held for a minimum of one year after the option is exercised. In addition, there are monetary limits on the amount of options that qualify for capital gains treatment. In Canada, there are generally no holding period requirements or monetary limits that apply in order for the option holder to benefit from capital gains tax rates. Empirical evidence indicates that the vast majority of employees in the United States exercise their options and immediately sell the shares acquired. These “cashless exercises” do not benefit from capital gains treatment in the United States, whereas similar cashless exercises in Canada generally do. This empirical evidence suggests not only that the 2000 budget proposals are unwarranted, but also that the existing treatment of employee stock options in Canada is already more generous than that in the United States. This article begins with a theoretical “benchmark” for the taxation of employee stock options. The author suggests that employee stock options should be treated in the same manner as other income from employment. In theory, the value of the benefit should be included in income when the option is granted or vests. However, owing to the practical difficulty of valuing employee stock options, the theoretical benchmark proposed is that the value of the benefit (the difference between the fair market value of the shares acquired and the strike price under the option) be taxed when the shares are acquired, and the employer be entitled to a corresponding deduction. The employee stock option rules in Canada and the United States are then compared and contrasted with each other and the benchmark treatment. The article then examines the arguments that have been made for favourable treatment of employee stock options. Included in this critique is a review of the recent empirical work on the Canadian brain drain. Empirical studies suggest that the brain drain—if it exists at all—is small and that, despite what many newspapers and right-wing think-tanks would have us believe, lower taxes in the United States are not the cause. One study, concluding that taxes do have an effect on migration, suggests that even if Canada adopted a tax system identical to that in the United States, the brain drain would be reduced by a mere 10 percent. Indeed, even if Canada eliminated income tax altogether, it would not stop the brain drain. If governments here want to spend money in order to stem the brain drain, they should focus on other areas. For example, Canada produces fewer university graduates in the fields of mathematics, sciences, and engineering than any other G7 country except Italy. The short supply of university graduates in these fields, the apparent loss of top-calibre academics to US
universities, and the consequent lower levels of university research in these areas (an important spawning ground for new ideas in the “new” knowledge-based economy) suggest that Canada may be better served by devoting more resources to its university institutions, particularly in post-graduate programs, rather than continuing the current trend of budget cuts that universities have endured and may further endure if taxes are reduced.
As far as employee stock options are concerned, if Canada does want to look to the United States for guidance on tax reform (which it seems to do with increasing frequency of late), it should adopt the US rules applicable to nonstatutory options, which are close to the proposed benchmark treatment. In the absence of preferential tax treatment, employee stock options would still be included in compensation packages provided that there were sound business reasons for their use. No persuasive evidence has been put forward that the use of stock options, in the absence of tax incentives, is suboptimal. Indeed, the US experience suggests quite the opposite.

Music education research in Australia - 2007

Summarises current music research in Australia such as the establishment of the Bibliography of Australian Music Education Research (BAMER) database, conferences held by the Australian Society for Music Education, and recently completed post-graduate research studies in music education (includes some abstracts).

Research news

The number of research studies in music education undertaken in Australian universities whether in whole or partial fulfilment of graduate and post-graduate qualifications continues to show healthy growth. These studies are highlighted in this article.

Research news

Information is given about three major conferences which were held in Australia and the Asia-Pacific region during 2003. A summary of recently completed post-graduate research studies in music education in Australia is provided.

Insider research, the process and practice : issues arising from professionals conducting research within their own working environments

This thesis explores the chaotic, dynamic, ambiguous, complex and confusing world of the insider researcher. The proliferating species of insider researcher is common in public sector organisations and is particularly prevalent among post-graduate students who have combined study with work. Insider researchers range from the in-house researcher employed to conduct research to those who are conducting research in addition to their normal duties. This thesis, through five illustrative case-studies, discusses, reflects upon, explains, and clarifies the possibilities, limitations and the issues arising from a consideration of the practice of professionals conducting research in the large government education system in Victoria. The central focus of this thesis, that of exploring issues arising from professionals conducting research in their own working environments, has an importance that hitherto has had little direct recognition in the qualitative education research literature. And yet the practice of insider research is common and has a potentially large impact on the nature of the decision making process in public sector organisations. This relative invisibility in the social research literature of a discussion of issues relating to insider research demands to be made more visible. It is both useful and necessary to explore the particular possibilities, conditions and challenges of insiders conducting research in public organisations as the practice of insider research contines to grow. This thesis adds to the literature by locating insider research in a discussion of the wider soial context of ideology, culture, relationships, politics, language and meaning, and the decision-making process.

Exploring barriers in expertise seeking : why don't they ask an expert?

This paper reports findings from a research project that explores reasons why some employees prefer to seek expertise to resolve work-related problems from direct colleagues rather than designated internal experts. Several studies suggest that while an expert generally provides a higher quality solution in a shorter time, workers tend to ask friendly or proximate colleagues to help with knowledge-based problems at work. Prior research provides only fragmented insights into understanding the barriers to asking a designated internal expert for help at work. To address this gap, we asked post-graduate students enrolled in a knowledge management subject at a large Australian university to share their perspectives in an online discussion forum. Content analysis of the collected perspectives enabled identification of twenty-one factors that may limit the seeking of expertise from a designated internal expert. The factors are grouped in four categories: environment, accessibility, communication and personality. In addition one context variable is described, determining the extent to which the barriers are influential in a specific situation. By synthesising the results, we have proposed two models of expertise-seeking barriers. A literature review helps validate the barriers identified by the study. Key theoretical and practical implications are also discussed.

Museum development and cross-cultural learning in the Kelabit Highlands, Borneo

The article discusses an aspect of the first phase of the Kelabit Highlands Museum Development Project. Deakin University and the Rurum Kelabit Sarawak collaborated in a field school for post-graduate cultural heritage and museums studies students that was held in Bario in June 2012. The article provides details about the learning framework and research activities that were designed to facilitate exchange and cross-cultural learning between the students and local participants.

A fish out of water? Legal practitioner - practitioner teacher? Bourdieu, the legal field and the scholarship of teaching in practical legal training

It is surprising to discover during early doctoral research that there is a paucity of Australian scholarship using Bourdieu’s theoretical tools in the field of law, and in the sub-field of post-graduate pre-admission practical legal training. This article introduces Bourdieu’s conceptions of habitus, field, categories of capital, symbolic violence, and misrecognition. It describes how Bourdieu applied these tools to identify structural hostility between legal academics and practitioners, and the struggles for control in the field of law. Review of three North American studies that used Bourdieu’s theories follows, involving law students’ habitus in transition, class stratification in legal education, and gender stratification in law firm partnerships. Drawing on three internally connected ‘moments’ necessary to use Bourdieu’s tools, together with four critical questions concerning teachers’ engagement with the scholarship of teaching, this article identifies new questions for investigation. These questions will frame further research to discover whether the objective structures of the practical legal training field and the habitus of legal practitioners constrains them to act as ‘fish out of water’ in the context of a scholarship of teaching.

Developing teacher-researchers: a practice-based Masters of Education

Teachers’ work can increasingly be described as knowledge work conducted in a rapidly changing globalised, digital environment. In order to support contemporary teachers’ work, professional learning needs to be grounded in the contexts and identities of teachers, while engaging them in theoretical discourse. Such an approach challenges traditional approaches to the offering of a Masters in Education by distance learning. This presentation reports on a university-educational authority partnership designed to enable practising teachers to gain Masters qualifications through practice-based ethnographic data collection and research. The context of this partnership is a new professional learning program being offered by Deakin University, Australia and the Catholic Education Office Melbourne. Teachers plan and conduct projects in which they identify an issue to be addressed at their school; research the issue identified; develop and implement an intervention to address the issue; and report on the intervention. Teachers have the option of gaining credit towards a Masters of Education by submitting their work for formal assessment. The participants in this mixed methods study are teachers who are undertaking the post-graduate units embedded in a professional learning program. Teachers are invited to undertake anonymous online pre- and post- surveys with both qualitative and quantitative data collected. Data is also collected through teacher interviews and collection of classroom artefacts including planning documents and work samples. Initial findings illustrate that a practice-based approach to Masters studies engages teachers as creators rather than reproducers of knowledge. The use of a range of print and new digital media both within the design and operation of an online learning environment and pedagogies for effective adult professional learning enable flexible and creative pedagogical responses and knowledge creation by teachers.

O where are you going? O do you imagine? Reproduction and response : a reflexive sociology of scholarship of teaching and learning in practical legal training

My doctoral research studies Australian PLT practitioners’ engagement with scholarship of teaching and learning. I argue that many PLT practitioners are motivated to engage with scholarship of teaching and learning in their work. There are, however, individual and extra-individual impediments.
PLT practitioners are lawyers that teach in institutional practical legal training (“PLT”). Satisfactory completion of mandatory PLT is an eligibility requirement for admission to the Australian legal profession. The PLT requirement is additional to academic legal qualifications. PLT is undertaken at a post-graduate level with, or after, the academic law degree.
My study investigates PLT practitioners’ motivations and capabilities to engage with scholarship of teaching and learning (“SoTL”). I study organisational symbolic support for SoTL in PLT, and organisational allocation of resources to SoTL in PLT.
The study involves individual and extra-individual domains of PLT practitioners’ work. It considers how social structures (e.g. “the juridical”) are inscribed into individuals’ practices (“teaching”) and, conversely, whether practices influence social structures.
My research adopts qualitative methodologies. These involve inter-disciplinary exchanges between law, legal education, practice research, sociology of law, cultural theory, and theory and practice of teaching and learning. My theoretical framework draws on Pierre Bourdieu’s “reflexive sociology”, and Michel de Certeau’s “heterological science”.
I sourced data from documents, and semi-structured interviews with 36 Australian PLT practitioners. Documentary sources include statutory instruments, speeches, reports, practice directions, histories, and scholarly publications.
To analyse the data I adopted Kelle’s characterisation of “theoretical sensitivity”, drawing on “explicit” and “emergent” analysis strategies derived from “grounded theory”. The explicit strategies were based on my theoretical framework. The emergent strategy involved sensitivity to non-explicit concepts and theories that emerged from the data. Computer-aided qualitative data analysis software expedited these methods.
My findings to date question dominant legal structures’ readiness for change, the implications of this for teaching and learning in PLT, and in particular for PLT practitioners’ engagement with SoTL in PLT.
The espoused rationale for mandatory PLT (in statutes) is improvement for the protection of clients, the administration of justice, and to assure quality legal services. The tacit rationale is improved quality of legal education, and experiences, for lawyers-to-be. My thesis argues dominant structures in legal education impede the espoused and tacit objectives, and impede PLT practitioners’ engagement with scholarship of teaching and learning.