The evolution of tax morale in modern Spain

This paper studies the evolution of tax morale in Spain in the post-France era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. Te analysis uses suevey data from two sources; the World Values Survey and the European Values Survey, allowing us to observe tax morale in Spain for the years 1981,1990, 1995 and 1999/2000. The sutudy of evolution of tax morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during this period.

Teaching for creativity : from sage to guide to meddler

This paper serves three purposes. First, it makes a case for seeing creativity as a key learning outcome in our times, and thus the core business of education. It then goes on to examine the nexus of creativity and pedagogy, showing the conceptual work done to demonstrate creativity as a learnable set of dispositions and capabilities. Finally and most importantly, the paper argues the value of a pedagogical approach the author calls “Meddling-in-the-Middle”, in augmenting and enhancing the repertoires of “Sage-on-the-Stage” and “Guide-on-the-Side” in order to build students' creative capacity. Examples are given of what these meta-approaches might look like in relation to the teaching of Shakespeare. The author concludes by arguing the important connection between Meddling pedagogy and creative capacity building.

Teaching the economic way of thinking : a new approach to teaching introductory economics in a business degree

In teaching introductory economics there has been a tendency to put a lot of emphasis on imparting abstract models and technical skills to students (Stilwell, 2005; Voss, Blais, Greens, & Ahwesh, 1986). This model building approach has the merit of preparing the grounding for students 10 pursue further studies in economics. However, in a business degree with only a small proportion of students majoring in economics, such an approach tend to alienate the majority of students transiting from high school in to university. Surveys in Europe and Australia found that students complained about the lack of relevance of economics courses to the real world and the over-reliance of abstract mathematical modelling (Kirman, 2001; Lewis and Norris, 1997; Siegfried & Round, 2000). BSB112 Economics 1 is one of the eight faculty core units in the Faculty of Business at QUT, with over 1000 students in each semester. In semester I 2008, a new approach to teaching this unit was designed aiming to achieve three inter-related objectives: (1) to provide business students with a first insight into economic thinking and language, (2) to integrate economic analysis with current Australian social, environmental and political issues, and (3) to cater for students with a wide range of academic needs. Strategies used to achieve these objectives included writing up a new text which departs from traditional economics textbooks in important ways, integrating students' cultures in teaching and learning activities, and devising a new assessment format to encourage development of research skills and applications rather than reproduction of factual knowledge. This paper will document the strategies used in this teaching innovation, present quantitative and qualitative evidence to evaluate this new approach and suggest ways of further improvement.

Teaching English as an additional language in senior high school : critical discourses in critical times

This paper presents a Critical Discourse Analysis (CDA) of four policy documents currently offering ‘sets of possibilities’ for the teaching of English as an additional or second language (hereafter EAL/ESL) in senior classrooms in Queensland, Australia. The aim is to identify the ways in which each document re-presents the notion of critical literacy. Leximancer software, and Fairclough’s textually-oriented discourse analysis method (2001, 2003) are used to interrogate the relevant sections of the documents for the ways in which they re-present (sic) and construct the discourses around critical language study. This paper presents the description, interpretation and explanation of the discourses in these documents which constitute part of a larger project in which teacher interviews and classroom teaching are also investigated for the ways in which ‘the critical’ is constructed and contested in knowledge and practice.

Evolution and change in industrial clusters : an analysis of Hsinchu and Sophia Antipolis

The aim of this paper is to advance understandings of the processes of cluster-building and evolution, or transformative and adaptive change, through the conscious design and reflective activities of private and public actors. A model of transformation is developed which illustrates the importance of actors becoming exposed to new ideas and visions for industrial change by political entrepreneurs and external networks. Further, actors must be guided in their decision-making and action by the new vision, and this requires that they are persuaded of its viability through the provision of test cases and supportive resources and institutions. In order for new ideas to become guiding models, actors must be convinced of their desirability through the portrayal of models as a means of confronting competitive challenges and serving the economic interests of the city/region. Subsequent adaptive change is iterative and reflexive, involving a process of strategic learning amongst key industrial and political actors.

Design Optimisation of UAVs Systems achieved on a Framework Environment via Evolution and Game Theory

Over recent years, Unmanned Air Vehicles or UAVs have become a powerful tool for reconnaissance and surveillance tasks. These vehicles are now available in a broad size and capability range and are intended to fly in regions where the presence of onboard human pilots is either too risky or unnecessary. This paper describes the formulation and application of a design framework that supports the complex task of multidisciplinary design optimisation of UAVs systems via evolutionary computation. The framework includes a Graphical User Interface (GUI), a robust Evolutionary Algorithm optimiser named HAPEA, several design modules, mesh generators and post-processing capabilities in an integrated platform. These population –based algorithms such as EAs are good for cases problems where the search space can be multi-modal, non-convex or discontinuous, with multiple local minima and with noise, and also problems where we look for multiple solutions via Game Theory, namely a Nash equilibrium point or a Pareto set of non-dominated solutions. The application of the methodology is illustrated on conceptual and detailed multi-criteria and multidisciplinary shape design problems. Results indicate the practicality and robustness of the framework to find optimal shapes and trade—offs between the disciplinary analyses and to produce a set of non dominated solutions of an optimal Pareto front to the designer.

Enterprise systems in universities : a teaching case

This teaching case aims to contribute to understanding the phenomenon of Enterprise Systems (ES) implementations in universities. Through this case, students will gain understanding of the importance of ‘contextual elements’ for large scale information systems (IS) implementations, in particular ES. This teaching case illustrates how these contextual factors contribute to the success or failure of such implementations, and how they can influence the decisions that dictate the lifecycle of such systems. The case describes ES implementations at a leading Australian university, and presents a rich account of the institutional, national and industry-sector contexts that have influenced the directions and decisions taken. The journey encountered with the main Enterprise Systems that support Financials, Human Resources and Facilities are described suggesting the lifecycle phases, critical success factors and lessons learnt.

Use of advanced computer graphics and data visualisation technologies in teaching and learning of steel structural design

A teaching and learning development project is currently under way at Queens-land University of Technology to develop advanced technology videotapes for use with the delivery of structural engineering courses. These tapes consist of integrated computer and laboratory simulations of important concepts, and behaviour of structures and their components for a number of structural engineering subjects. They will be used as part of the regular lectures and thus will not only improve the quality of lectures and learning environment, but also will be able to replace the ever-dwindling laboratory teaching in these subjects. The use of these videotapes, developed using advanced computer graphics, data visualization and video technologies, will enrich the learning process of the current diverse engineering student body. This paper presents the details of this new method, the methodology used, the results and evaluation in relation to one of the structural engineering subjects, steel structures.

Evolution of vocational rehabilitation competencies in Australia

Over the past decade, there has been growth in the delivery of vocational rehabilitation services globally, as countries seek to control disability-related expenditure, yet there has been minimal research outside the United States on competencies required to work in this area. This study reports on research conducted in Australia to determine current job function and knowledge areas in terms of their importance and frequency of use in the provision of vocational rehabilitation. A survey comprising items from the Rehabilitation Skills Inventory-Amended and International Survey of Disability Management was completed by 149 rehabilitation counselors and items submitted to factor analysis. T-tests and analyses of variance were used to determine differences between scores of importance and frequency and differences in scores based on work setting and professional training. Six factors were identified as important and frequently used: (i) vocational counseling, (ii) professional practice, (iii) personal counseling, (iv) rehabilitation case management, (v) workplace disability case management, and (vi) workplace intervention and program management. Vocational counseling, professional practice and personal counseling were significantly more important and performed more frequently by respondents in vocational rehabilitation settings than those in compensation settings. These same three factors were rated significantly higher in importance and frequency by those with rehabilitation counselor training when compared with those with other training. In conclusion, although ‘traditional’ knowledge and skill areas such as vocational counseling, professional practice, and personal counseling were identified as central to vocational rehabilitation practice in Australian rehabilitation agencies, mean ratings suggest a growing emphasis on knowledge and skills associated with disability management practice.