Serious tax non compliance : motivation and guardianship

This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fraudsters. No scientifically defensible studies directly compared civil and criminal sanctions for tax fraud, although one U.S. study reported that significantly enhanced criminal sanctions have more effects than enhanced audit levels. Prosecution is public, whereas administrative penalties are confidential, and this fact encourages those caught to pay heavy penalties to avoid publicity, a criminal record, and imprisonment.

Deleuze and "The Intercessors"

The late French philosopher Gilles Deleuze has enjoyed significant notoriety and acclaim in American academia over the last 20 years. The unique disciplinary focus of the contemporary discussion has derived from Deleuze the architectural possibilities of biotechnology, systems theory, and digital processualism. While the persistence of Deleuze’s theory of science and the formalist readings of Mille Plateaux and Le Bergsonisme have dominated the reception since the 1990s, few are aware of a much earlier encounter between Deleuze and architects, beginning at Columbia University in the 1970s, which converged on the radical politics of Anti-OEdipus and its American reception in the journal Semiotext(e), through which architecture engaged a much broader discourse alongside artists, musicians, filmmakers, and intellectuals in the New York aesthetic underground, of which Deleuze and Félix Guattari were themselves a part.

Architecture for a free subjectivity : Deleuze and Guattari at the Horizon of the Real

Architecture for a Free Subjectivity reformulates the French philosopher Gilles Deleuze's model of subjectivity for architecture, by surveying the prolific effects of architectural encounter, and the spaces that figure in them. For Deleuze and his Lacanian collaborator Félix Guattari, subjectivity does not refer to a person, but to the potential for and event of matter becoming subject, and the myriad ways for this to take place. By extension, this book theorizes architecture as a self-actuating or creative agency for the liberation of purely "impersonal effects." Imagine a chemical reaction, a riot in the banlieues, indeed a walk through a city. Simone Brott declares that the architectural object does not merely take part in the production of subjectivity, but that it constitutes its own.

Sustainable urban infrastructure management : integration of urban computer modelling

Purpose - This paper seeks to examine the complex relationships between urban planning, infrastructure management, sustainable urban development, and to illustrate why there is an urgent need for local governments to develop a robust planning support system which integrates with advance urban computer modelling tools to facilitate better infrastructure management and improve knowledge sharing between the community, urban planners, engineers and decision makers. Design/methodology/approach - The methods used in this paper includes literature review and practical project case observations. Originality/value - This paper provides an insight of how the Brisbane's planning support system established by Brisbane City Council has significantly improved the effectiveness of urban planning, infrastructure management and community engagement through better knowledge management processes. Practical implications - This paper presents a practical framework for setting up a functional planning support system within local government. The integration of the Brisbane Urban Growth model, Virtual Brisbane and the Brisbane Economic Activity Monitoring (BEAM) database have proven initially successful to provide a dynamic platform to assist elected officials, planners and engineers to understand the limitations of the local environment, its urban systems and the planning implications on a city. With the Brisbane's planning support system, planners and decision makers are able to provide better planning outcomes, policy and infrastructure that adequately address the local needs and achieve sustainable spatial forms.

Remediation strategies of shaft and common mode voltages in adjustable speed drive systems

AC motors are largely used in a wide range of modern systems, from household appliances to automated industry applications such as: ventilations systems, fans, pumps, conveyors and machine tool drives. Inverters are widely used in industrial and commercial applications due to the growing need for speed control in ASD systems. Fast switching transients and the common mode voltage, in interaction with parasitic capacitive couplings, may cause many unwanted problems in the ASD applications. These include shaft voltage and leakage currents. One of the inherent characteristics of Pulse Width Modulation (PWM) techniques is the generation of the common mode voltage, which is defined as the voltage between the electrical neutral of the inverter output and the ground. Shaft voltage can cause bearing currents when it exceeds the amount of breakdown voltage level of the thin lubricant film between the inner and outer rings of the bearing. This phenomenon is the main reason for early bearing failures. A rapid development in power switches technology has lead to a drastic decrement of switching rise and fall times. Because there is considerable capacitance between the stator windings and the frame, there can be a significant capacitive current (ground current escaping to earth through stray capacitors inside a motor) if the common mode voltage has high frequency components. This current leads to noises and Electromagnetic Interferences (EMI) issues in motor drive systems. These problems have been dealt with using a variety of methods which have been reported in the literature. However, cost and maintenance issues have prevented these methods from being widely accepted. Extra cost or rating of the inverter switches is usually the price to pay for such approaches. Thus, the determination of cost-effective techniques for shaft and common mode voltage reduction in ASD systems, with the focus on the first step of the design process, is the targeted scope of this thesis. An introduction to this research – including a description of the research problem, the literature review and an account of the research progress linking the research papers – is presented in Chapter 1. Electrical power generation from renewable energy sources, such as wind energy systems, has become a crucial issue because of environmental problems and a predicted future shortage of traditional energy sources. Thus, Chapter 2 focuses on the shaft voltage analysis of stator-fed induction generators (IG) and Doubly Fed Induction Generators DFIGs in wind turbine applications. This shaft voltage analysis includes: topologies, high frequency modelling, calculation and mitigation techniques. A back-to-back AC-DC-AC converter is investigated in terms of shaft voltage generation in a DFIG. Different topologies of LC filter placement are analysed in an effort to eliminate the shaft voltage. Different capacitive couplings exist in the motor/generator structure and any change in design parameters affects the capacitive couplings. Thus, an appropriate design for AC motors should lead to the smallest possible shaft voltage. Calculation of the shaft voltage based on different capacitive couplings, and an investigation of the effects of different design parameters are discussed in Chapter 3. This is achieved through 2-D and 3-D finite element simulation and experimental analysis. End-winding parameters of the motor are also effective factors in the calculation of the shaft voltage and have not been taken into account in previous reported studies. Calculation of the end-winding capacitances is rather complex because of the diversity of end winding shapes and the complexity of their geometry. A comprehensive analysis of these capacitances has been carried out with 3-D finite element simulations and experimental studies to determine their effective design parameters. These are documented in Chapter 4. Results of this analysis show that, by choosing appropriate design parameters, it is possible to decrease the shaft voltage and resultant bearing current in the primary stage of generator/motor design without using any additional active and passive filter-based techniques. The common mode voltage is defined by a switching pattern and, by using the appropriate pattern; the common mode voltage level can be controlled. Therefore, any PWM pattern which eliminates or minimizes the common mode voltage will be an effective shaft voltage reduction technique. Thus, common mode voltage reduction of a three-phase AC motor supplied with a single-phase diode rectifier is the focus of Chapter 5. The proposed strategy is mainly based on proper utilization of the zero vectors. Multilevel inverters are also used in ASD systems which have more voltage levels and switching states, and can provide more possibilities to reduce common mode voltage. A description of common mode voltage of multilevel inverters is investigated in Chapter 6. Chapter 7 investigates the elimination techniques of the shaft voltage in a DFIG based on the methods presented in the literature by the use of simulation results. However, it could be shown that every solution to reduce the shaft voltage in DFIG systems has its own characteristics, and these have to be taken into account in determining the most effective strategy. Calculation of the capacitive coupling and electric fields between the outer and inner races and the balls at different motor speeds in symmetrical and asymmetrical shaft and balls positions is discussed in Chapter 8. The analysis is carried out using finite element simulations to determine the conditions which will increase the probability of high rates of bearing failure due to current discharges through the balls and races.

An examination of factors influencing effective and continuous improvement of Indonesian contractors' quality management systems

This paper presents the results of a pilot study examining the factors that impact most on the effective implementation of, and improvement to, Quality Mangement Sytems (QMSs) amongst Indonesian construction companies. Nine critical factors were identified from an extensive literature review, and a survey was conducted of 23 respondents from three specific groups (Quality Managers, Project Managers, and Site Engineers) undertaking work in the Indonesian infrastructure construction sector. The data has been analyzed initially using simple descriptive techniques. This study reveals that different groups within the sector have different opinions of the factors regardless of the degree of importance of each factor. However, the evaluation of construction project success and the incentive schemes for high performance staff, are the two factors that were considered very important by most of the respondents in all three groups. In terms of their assessment of tools for measuring contractor’s performance, additional QMS guidelines, techniques related to QMS practice provided by the Government, and benchmarking, a clear majority in each group regarded their usefulness as ‘of some importance’.

Developing a motorcycle and scooter safety compendium for the Asia-Pacific Economic Cooperation (APEC)

Motorcycle and scooter crashes are significant contributors to road trauma in many low, medium and high income countries. The APEC Transportation Working Group has commissioned CARRS-Q to develop a compendium of best practice measures that can be used to reduce crashes, post-crash trauma and associated socio-economic costs. The compendium will be informed by findings from a literature review and an expert survey. The literature review examined motorcycle and scooter safety usage and fatalities along with socio-cultural factors which might influence safety in each economy. A discussion is provided regarding the processes involved in the expert survey and how this might be integrated with the findings from the literature review. The implications for developing the compendium are discussed as is the next step of a workshop to further disseminate findings. This will enable the identification of important motorcycle safety issues in APEC economies and implications for implementation of countermeasures.

Perspectives on the recruitment and retention of culturally and linguistically diverse police

Purpose: The aims of this paper are: to investigate the perceptions held by police (insiders) and community member (outsiders) of the recruitment and retention of culturally and linguistically diverse employees of Victoria Police; and, to develop a model that can assist in future recruitment and retention policy development.---------- Design/methodology/approach: Structured focus group interviews were conducted based on an instrument deduced from existing literature. Police and community members were interviewed separate cohorts. The discussions were thematically coded to themes and sub-themes.---------- Findings: Specific differences were identified in perceptions of the importance of recruiting culturally and linguistically diverse groups, barriers to recruitment, recruitment methods, and retention methods.---------- Research limitations/implications: Based on these perceptions, a propose a model addresses the importance of cultural diversity in policing and barriers to recruitment and retention of culturally and linguistically diverse employees. Further research is necessary to assess the broader applicability of this model.---------- Practical implications: The proposed model is may be used as the basis for future recruitment and retention activities, and human resource management policy development.---------- Originality/value: This is the first study in the Australian context of recruitment and retention of culturally and linguistically diverse police that addresses both community and police perspectives. Aligning the demographic profile of the police service with that of the community is beneficial to effective policing.

Motivations and intentions : a case study of design-led activism

With a focus on intention and motivation, this paper describes a study involving three organisational communities and their collective effort to develop and provide more inclusive housing for people with disabilities and their families. While many studies, such as that by Rocha & Miles (2009), focus on commercial organisations, and sustainability from an economic perspective, this study involves a not-for-profit organisation (the accommodation and service provider) as well as a research organisation and a design action group volunteering their services free of charge. From this pro-bono context, the paper describes a case study that explores the nature of the collective as a basis for creative practice and political activism and the theoretical implications and wider application in terms of emerging research in the area of collaborative entrepreneurship and design activism.

Personalized recommender system based on item taxonomy and folksonomy

Item folksonomy or tag information is popularly available on the web now. However, since tags are arbitrary words given by users, they contain a lot of noise such as tag synonyms, semantic ambiguities and personal tags. Such noise brings difficulties to improve the accuracy of item recommendations. In this paper, we propose to combine item taxonomy and folksonomy to reduce the noise of tags and make personalized item recommendations. The experiments conducted on the dataset collected from Amazon.com demonstrated the effectiveness of the proposed approaches. The results suggested that the recommendation accuracy can be further improved if we consider the viewpoints and the vocabularies of both experts and users.

A systematic, tool-supported method for conducting literature reviews in information systems

While the importance of literature studies in the IS discipline is well recognized, little attention has been paid to the underlying structure and method of conducting effective literature reviews. Despite the fact that literature is often used to refine the research context and direct the pathways for successful research outcomes, there is very little evidence of the use of resource management tools to support the literature review process. In this paper we want to contribute to advancing the way in which literature studies in Information Systems are conducted, by proposing a systematic, pre-defined and tool-supported method to extract, analyse and report literature. This paper presents how to best identify relevant IS papers to review within a feasible and justifiable scope, how to extract relevant content from identified papers, how to synthesise and analyse the findings of a literature review and what are ways to effectively write and present the results of a literature review. The paper is specifically targeted towards novice IS researchers, who would seek to conduct a systematic detailed literature review in a focused domain. Specific contributions of our method are extensive tool support, the identification of appropriate papers including primary and secondary paper sets and a pre-codification scheme. We use a literature study on shared services as an illustrative example to present the proposed approach.

Why a child needs a critical eye, and why the art classroom is central in developing it

It is a common acceptance that contemporary schoolchildren live in a world that is intensely visual and commercially motivated, where what is imagined and what is experienced intermingle. Because of this, contemporary education should encourage a child to make reference to, and connection with their ‘out-of-school’ life. The core critical underpinnings of curriculum based arts appreciation and theory hinge on educators and students taking a historical look at the ways artists have engaged with, and made comment upon, their contemporary societies. My article uses this premise to argue for the need to persist with pushing for critique of/through the visual, that it be delivered as an active process via the arts classroom rather than as visual literacy, here regarded as a more passive process for interpreting and understanding visual material. The article asserts that visual arts lessons are best placed to provide fully students with such critique because they help students to develop a ’critical eye’, an interpretive lens often used by artists to view, analyse and independently navigate and respond to contemporary society.

Play in the city : Parkour and architecture

The ability to play freely in our cities is essential for sustainable wellbeing. When integrated successfully into our cities, Urban Play performs an important role; physically, socially and culturally contributing to the image of the city. While Urban Play is essential, it also finds itself in conflict with the city. Under modernist urban approaches play activities have become progressively segregated from the urban context through a tripartite of design, procurement and management practices. Despite these restrictions, emergent underground play forms overcome the isolation of play within urban space. One of these activities (parkour) is used as an evocative case study to reveal the hidden urban terrains of desire and fear as it re-interprets the fabric of the city, eliciting practice based discussions about procurement, design and management practice along its route.

Development sites in the empty city : from picture book to performance

Picturebooks invite performance every time they are read. What happens to them when they’re adapted for live performance? This ongoing practice led research project (2008-) regenerates and transforms picturebook The Empty City (Hachette/Livre 2007) by David Megarrity and Jonathon Oxlade into a live experience. In this rebuilding, interanimation of text and illustration on the picturebook page suddenly open up into a new and complex structure incorporating composition of music, animation, live action, projected image and performing objects. The presenter is the creator of both the source text and writer/composer of the adaptation, providing a unique vantage point that draws on sources from both within and without the creative process up to and including audience reception. From the foundations up, this paper’s focus is on deep, muddy sites of development in the adaptation process, unearthed treasures, and how perceptions of fear and safety push, sway and stress the building of a new performance work for children in content, form and process.

Tea ceremony and Sukiya : negating social hierarchy

There is a widely held view that architecture is very strongly and even primarily determined by the society and culture rather than geographical, technical, economic or cli-matic factors. This is especially evident in societies where rituals, customs and tradition play a significant role in the design of built forms. One such society was that of Feudal Japan under the rule of samurai warriors. The strictly controlled hierarchical society of Feudal Japan, isolated from the rest of the world for over 250 years, was able to develop the art and architecture borrowed from neighboring older cultures of China and Korea into what is now considered uniquely Japanese. One such architecture is the Sukiya style tea houses where the ritual of tea ceremony took place. This ritual was developed by the tea masters who were Zen monks or the merchants who belonged to the lowest class in the hierarchical feudal society. The Sukiya style developed from 14th to 16th century and became an architectural space that negated all the rules imposed on commoners by the samurai rulers. The tea culture had a major influence on Japanese architecture, the concept of space and aesthetics. It extended into the design of Japanese gardens, clothes, presentation of food, and their manners in day to day life. The focus of this paper is the Japanese ritual of tea ceremony, the architecture of the tea house it inspired, the society responsible for its creation and the culture that promoted its popularity and its continuation into the 21st century.