The inherent international tax regime and its constraints on Australia's sovereignty

Neither an international tax, nor an international taxing body exists. Rather, there are domestic taxing rules adopted by jurisdictions which, coupled with double tax treaties, apply to cross-border transactions and international taxation issues. International bodies such as the OECD and UN, which provide guidance on tax issues, often steer and supplement these domestic adoptions but have no binding international taxing powers. These pragmatic realities, together with the specific use of the word ‘regime’ within the tax community, lead many to argue that an international tax regime does not exist. However, an international tax regime should be defined no differently to any other area of international law and when we step outside the confines of tax law to consider the definition of a ‘regime’ within international relations it is possible to demonstrate that such a regime is very real. The first part of this article, by defining an international tax regime in a broader and more traditional context, also outlining both the tax policy and principles which frame that regime, reveals its existence. Once it is accepted that an international tax regime exists, it is possible to consider its adoption by jurisdictions and subsequent constraints it places on them. Using the proposed changes to transfer pricing laws as the impetus for assessing Australia’s adoption of the international tax regime, the constraints on sovereignty are assessed through a taxonomy of the level adoption. This reveals the subsequent constraints which flow from the broad acceptance of an international tax regime through to the specific adoption of technical detail. By undertaking this analysis, the second part of this article demonstrates that Australia has inherently adopted an international tax regime, with a move towards explicit adoption and a clear embedding of its principles within the domestic tax legislation.

Public relations and corporate social responsibility

This study analyses trends and patterns in public relations literature about Corporate Social Responsibility (CSR) through a content analysis of articles published between 1998 and 2007. The current status of the literature suggests that public relations scholars have broadened their approach to CSR from one solely encompassing communication management, as proposed by Clark (2000), to one that incorporates the management function and relationship management components of contemporary public relations thinking. The findings of the literature review suggest that there are opportunities for social responsibility to be incorporated into public relations through a process approach, which would foster stronger links between organizations, stakeholders and society.

The financial services cultural orientation matrix

With saturation within domestic marketplaces and increased growth opportunities overseas, many financial service providers are investing in foreign markets. However, cultural attitudes towards money can present market entry challenges to financial service providers. The industry would therefore benefit from a strategic model that helps to align financial marketing mixes with the cultural dimensions of a foreign market. The Financial Services Cultural Orientation (FSCO) Matrix has therefore been designed, with three cultural dimensions identified which influence preference for financial products; preference for cash, aversion to debt and savings orientation. Based on a combination of these dimensions and their relative strength within a culture, eight different consumer segments for financial products are identified, and marketing strategies for each consumer segment are then proposed. Three cultural clusters from the GLOBE Project House et al. (2002) are used to highlight possible geographic markets for each of these consumer segments. In particular, this paper focuses on GLOBE’s Confucian Asia, Southern Asia and Anglo cultural clusters, as these clusters represent the most well established financial markets in the world and the fastest growing financial markets for the future. The FSCO Matrix provides the financial services industry with an innovative and practical tool for addressing cross-cultural challenges and developing successful marketing strategies for entry into foreign markets.

International conventions and model laws : their impact on domestic commercial law

Panellist commentary on delivered conference papers on the topic of ‘International Conventions and Model Laws - Their Impact on Domestic Commercial Law’.

All our relations

Summer preview of Sydney's 18th Biennale in 2012. Preview describes the general themes of the Biennale and refers to some of the major artists in the exhibition.

Towards a structured understanding of caregivers’ safety behaviour in the domestic and driveway setting

Slow speed run-overs represent a major cause of injury and death among Australian children, with higher rates of incidents being reported in Queensland than in the remaining Australian states. Yet, little attention has been given to how caregivers develop their safety behaviour in and around the driveway setting. To address this gap, the current study aimed to develop a conceptual model of driveway child safety behaviours among caregivers of children aged five years or younger. Semi-structured interviews were conducted with 26 caregivers (25 females/1 male, mean age, 33.24 year) from rural and metropolitan Queensland. To enable a comparison and validation of findings from the driveway, the study analysed both driveway and domestic safety behaviours. Domestic safety behaviours were categorised and validated against driveway safety behaviours, uncovering a process of risk appraisal and safety behaviour that was applicable in both settings (the Safety System Model). However, noteworthy differences between the domestic and driveway setting were uncovered. Unlike in the domestic setting, driveway risks were perceived as shifting according the presence of moving vehicles, which resulted in inconsistent safety behaviours. While the findings require further validation, they have implications for the design and implementation of driveway run-over interventions.

Militarism and International Relations : Political economy, security, theory, edited by Anna Stavrianakis and Jan Selby, Abingdon, Routledge, 2012, 212 pp., £80.00 (hardback), ISBN 978-0-415-61491-7

An engaging narrative is maintained throughout this edited collection of articles that address the issue of militarism in international relations. The book seamlessly integrates historical and contemporary perspectives on militarism with theory and relevant international case studies, resulting in a very informative read. The work is comprised of three parts. Part 1 deals with the theorisation of militarism and includes chapters by Anna Stavrianakis and Jan Selby, Martin Shaw, Simon Dalby, and Nicola Short. It covers a range of topics relating to historical and contemporary theories of militarism, geopolitical threat construction, political economy, and the US military’s ‘cultural turn’.

Dreams in the Shadows : Vietnamese-Australian Lives in Transition

Explores the experiences of Vietnamese immigrants in Australia. Description What is it like to be a refugee in a country that has a completely different culture from your own, where you feel very different from those around you? With a fine eye for detail and keen empathy for her interviewees, Mandy Thomas explores the experiences of Vietnamese living in Australia. She examines displacement and loss, the ongoing effects of war trauma, and international and community politics. While reflecting on many of the contemporary debates on identity and communality, she explores the concrete realities of Vietnamese lives through their daily experiences. She discusses how Vietnamese families have adapted Western domestic architecture to create a more comfortable home environment, how traditional festivals now serve new purposes, and the changing nature of status and gender relations. She describes the reception of the Vietnamese by the wider Australian society and in the media, and she explores the ongoing ties that overseas Vietnamese have with their homeland. Dreams in the Shadows is a valuable resource for anyone working with immigrant communities, for readers interested in Vietnamese immigration to Western countries, and for researchers of migration and multiculturalism. 'Dreams in the Shadows is a wonderfully sensitive account of Vietnamese in Australia that provides insight into the worlds of Vietnamese immigrants and the often marginalizing orders of the host society.' Bruce Kapferer, Professor of Anthropology, James Cook University and University College London 'A perceptive, sensitive and culturally nuanced account of one of the most recently formed diasporas - that of Vietnamese in Sydney. Deserves to be widely read.' Pnina Werbner, Reader in Social Anthropology, Keele University

Who's afraid of China? The challenge of Chinese soft power [Review]

What role does China play in Western imagination and how does it affect Western selfconceptions? The rise of China as an alternative model to Western liberalism has created a fear that developing countries will stray from Western standards of democracy, transparency and human rights. However, such fears often say as much about those who hold them as they do about China itself. In this short and easily readable book Barr holds a mirror to Sino–Western relations in order to better understand how the West’s own past, hopes and fears shape the way it thinks about and engages with China. Focusing on three key areas—models of development, soft power and ethnocentrism—he argues that the rise of China ‘hits a nerve in the Western psyche . . . because its actions reflect the West’s own ambivalence to modernity and uncertainty over the proper role and limits of state power’ (p. 21). To make his point, Barr focuses on China’s soft power and the connections between China’s domestic politics and its attempts to shape its image internationally...

Sole depth and weight-bearing characteristics of the palmar surface of the feet of feral horses and domestic Thoroughbreds

Objective: To determine solar load-bearing structures in the feet of feral horses and investigate morphological characteristics of the sole in feral horses and domestic Thoroughbreds. Sample: Forelimbs from cadavers of 70 feral horses and 20 domestic Thoroughbreds in Australia. Procedures: Left forefeet were obtained from 3 feral horse populations from habitats of soft substrate (SS [n = 10 horses]), hard substrate (HS [10]), and a combination of SS and HS (10) and loaded in vitro. Pressure distribution was measured with a pressure plate. Sole depth was measured at 12 points across the solar plane in feet obtained from feral horses from SS (n = 20 horses) and HS (20) habitats and domestic Thoroughbreds (20). Results: Feet of feral horses from HS habitats loaded the periphery of the sole and hoof wall on a flat surface. Feral horses from HS or SS habitats had greater mean sole depth than did domestic Thoroughbreds. Sole depth was greatest peripherally and was correlated with the loading pattern. Conclusions and Clinical Relevance: The peripheral aspect of the sole in the feet of feral horses had a load-bearing function. Because of the robust nature of the tissue architecture, the hoof capsule of feral horses may be less flexible than that of typical domestic horses. The application of narrow-web horseshoes may not take full advantage of the load-bearing and force-dissipating properties of the peripheral aspect of the sole. Further studies are required to understand the effects of biomechanical stimulation on the adaptive responses of equine feet.

A sustainable tourism development in Alacati, Turkey : (Re)invention of public space with clean energy

Although there is an increasing recognition of the impacts of climate change on communities, residents often resist changing their lifestyle to reduce the effects of the problem. By using a landscape architectural design medium, this paper argues that public space, when designed as an ecological system, has the capacity to create social and environmental change and to increase the quality of the human environment. At the same time, this ecological system can engage residents, enrich the local economy, and increase the social network. Through methods of design, research and case study analysis, an alternative master plan is proposed for a sustainable tourism development in Alacati, Turkey. Our master plan uses local geographical, economic and social information within a sustainable landscape architectural design scheme that addresses the key issues of ecology, employment, public space and community cohesion. A preliminary community empowerment model (CEM) is proposed to manage the designs. The designs address: the coexistence of local agricultural and sustainable energy generation; state of the art water management; and the functional and sustainable social and economic interrelationship of inhabitants, NGOs, and local government.

Unpacking user relations in an emerging ubiquitous computing environment : introducing the bystander

The move towards technological ubiquity is allowing a more idiosyncratic and dynamic working environment to emerge that may result in the restructuring of information communication technologies, and changes in their use through different user groups' actions. Taking a ‘practice’ lens to human agency, we explore the evolving roles of, and relationships between these user groups and their appropriation of emergent technologies by drawing upon Lamb and Kling's social actor framework. To illustrate our argument, we draw upon a study of a UK Fire Brigade that has introduced a variety of technologies in an attempt to move towards embracing mobile and ubiquitous computing. Our analysis of the enactment of such technologies reveals that Bystanders, a group yet to be taken as the central unit of analysis in information systems research, or considered in practice, are emerging as important actors. The research implications of our work relate to the need to further consider Bystanders in deployments other than those that are mobile and ubiquitous. For practice, we suggest that Bystanders require consideration in the systems development life cycle, particularly in terms of design and education in processes of use.