Measuring the managerial benefits of tax compliance : a fresh approach

Managerial benefits of tax compliance have been identified by many authors in the tax compliance costs literature; they have however often been ignored when measuring the net effect of tax compliance on business taxpayers because it was believed that the measurement of such benefits was impossible or difficult. This paper first discusses the theoretical issues surrounding the valuation of managerial benefits, including the related tax/ accounting costs overlap problem; it then proposes a fresh approach for measuring managerial benefits. The proposed measurement model incorporates a subjective evaluation of useful accounting information by owner‑managers and objective measurements of accounting costs. Two main components of managerial benefits are identified: the incremental value of managerial accounting information and the savings on reporting costs. A study of small businesses conducted in late 2006, compared accounting practices between tax complying entities (TCEs) and tax compliance free entities (TFEs) and investigated how accounting information was valued by owner-managers in TCEs. The research adopted a mixed methodological design including a major quantitative phase followed by a minor qualitative phase. The results show that while a vast majority of TFEs maintained basic accounting functions, record keeping requirements imposed by tax compliance led to the implementation of more sophisticated accounting systems in TCEs. It was also found that TCE owner-managers assigned a relatively significant value to the managerial accounting information that is generated as a result of record keeping imposed by tax compliance, suggesting that substantial managerial benefits might be derived.

Contemporary New Zealand coefficients for the Trauma Injury Severity Score: TRISS(NZ)

Aims – To develop local contemporary coefficients for the Trauma Injury Severity Score in New Zealand, TRISS(NZ), and to evaluate their performance at predicting survival against the original TRISS coefficients. Methods – Retrospective cohort study of adults who sustained a serious traumatic injury, and who survived until presentation at Auckland City, Middlemore, Waikato, or North Shore Hospitals between 2002 and 2006. Coefficients were estimated using ordinary and multilevel mixed-effects logistic regression models. Results – 1735 eligible patients were identified, 1672 (96%) injured from a blunt mechanism and 63 (4%) from a penetrating mechanism. For blunt mechanism trauma, 1250 (75%) were male and average age was 38 years (range: 15-94 years). TRISS information was available for 1565 patients of whom 204 (13%) died. Area under the Receiver Operating Characteristic (ROC) curves was 0.901 (95%CI: 0.879-0.923) for the TRISS(NZ) model and 0.890 (95% CI: 0.866-0.913) for TRISS (P<0.001). Insufficient data were available to determine coefficients for penetrating mechanism TRISS(NZ) models. Conclusions – Both TRISS models accurately predicted survival for blunt mechanism trauma. However, TRISS(NZ) coefficients were statistically superior to TRISS coefficients. A strong case exists for replacing TRISS coefficients in the New Zealand benchmarking software with these updated TRISS(NZ) estimates.

Beyond the inner city : real and imagined places in creative place policy and practice

As the economic and social benefits of creative industries development become increasingly visible, policymakers worldwide are working to create policy drivers to ensure that certain places become or remain ‘creative places’. Richard Florida’s work has become particularly influential among policymakers, as has Landry’s. But as the first wave of creative industrial policy development and implementation wanes, important questions are emerging. It is by now clear that an ‘ideal creative place’ has arisen from creative industries policy and planning literature, and that this ideal place is located in inner cities. This article shifts its focus away from the inner city to where most Australians live: the outer suburbs. It reports on a qualitative research study into the practices of outer-suburban creative industries workers in Redcliffe, Australia. It argues that the accepted geography of creative places requires some recalibration once the material and experiential aspects of creative places are taken into account.

Predication, propagation, and mediation SFL, CDA, and the inculcation of evaluative meaning systems

In this chapter I propose a theoretical framework for understanding the role of mediation processes in the inculcation, maintenance, and change of evaluative meaning systems, or axiologies, and how such a perspective can provide a useful and complementary dimension to analysis for SFL and CDA. I argue that an understanding of mediation—the movement of meaning across time and space—is essential for the analysis of meaning. Using two related texts as examples, I show how an understanding of mediation can aid SFL and CDA practitioners in the analysis of social change.

Globalist Fallacies, Fictions and Facts: The MAI and Neo-classic Ideology

There is little evidence, historical or otherwise, to suggest that the needs of people and societies change greatly over time. Whilst acknowledging the benefits of the many recent technological innovations that are part of the contemporary milieu, I am reluctant to see such advances as sufficient rationale for the dismantling of the social contract between a government and its citizenry. The Multilateral Agreement on Investment (MAI) highlights the move amongst developed countries to replace a national policy focus with a multilateral approach to global policy formulation that transcends the sovereignty of nation states. The purpose of this paper is to refute the assumptions underpinning multilateralist assertions that government has a diminishing role to play in the global society, and that national sovereignty, due to the increasingly important role of multilateral agreements and the global economy, is ‘a thing of the past’ (Arthur Asher, background briefing interview, Radio National, February 1, 1998). The basic premises that underpin the globalist argument1 for the diminishing role of government are that: • Economic growth increases jobs, prosperity, and freedom. • Free trade is an imperative for successful globalisation because financial sector performance - which depends on deregulation - is integral to global economic growth. • Information technology is revolutionising global trade and making globalisation inevitable. • Globalisation through deregulation, makes national boundaries meaningless, and therefore, national regulatory policies anachronistic. This paper compares the aforementioned axiomatic premises of globalisation to actual outcomes, events, and trends in the real world.

Factors influencing the prescribing of hydrogel contact lenses

Despite the current market popularity of silicone hydrogel contact lenses, conventional hydrogel lenses still represent a significant proportion of the overall contact lens market. Data gathered from annual UK contact lens fitting surveys over the past 13 years indicate that 64% of hydrogel lenses prescribed during this period were of low/medium water content (<60% water). Whereas, in the past, practitioners would choose the water content of a hydrogel lens to meet specific clinical needs, this choice appears today to be largely governed by product availability.

Shifting the child protection juggernaut to earlier intervention

"For every complex problem there is a solution that is simple, neat and wrong (M.L. Mencken, US writer and social commentator). Nowhere is this quote more apt than when applied to finding over-simplified solutions to the complex problem of looking after the safety and well-being of vulnerable children. The easiest formula is, of course, to ‘rescue children from dysfunctional families’, a line taken recently in the monograph by the right wing think tank, Centre for Independent Studies (Sammut & O’Brien 2009). It is reasoning with fatal flaws. This commentary provides a timely reminder of the strong arguments which lie behind the national and international shift to supporting children and families through universal and specialist community-based services, rather than weighting all resources into statutory child protection interventions. A brief outline of the value of developing the resources to support children in their families, and the problems with 'rescuing' children through the child protection system are discussed.

A Theoretical and Analytical Synthesis of Autopoiesis and Sociolinguistics for the Study of Organisational Communication

The purpose of this paper is threefold. First, we propose a systemic view of communication based in autopoiesis, the theory of living systems formulated by Maturana & Varela (1980, 1987). Second, we show the links between the underpinning assumptions of autopoiesis and the sociolinguistic approaches of Halliday (1978), Fairclough (1989, 1992, 1995) and Lemke (1995, 1994). Third, we propose a theoretical and analytical synthesis of autopoiesis and sociolinguistics for the study of organisational communication. In proposing a systemic theory for organisational communication, we argue that traditional approaches to communication, information, and the role of language in human organisations have, to date, been placed in teleological constraints because of an inverted focus on organisational purpose-the generally perceived role of an organisation within society-that obscure, rather than clarify, the role of language within human organisations. We argue that human social systems are, according to the criteria defined by Maturana and Varela, third-order, non-organismic living systems constituted in language. We further propose that sociolinguistics provides an appropriate analytical tool which is both compatible and penetrating in synthesis with the systemic framework provided by an autopoietic understanding of social organisation.

Hypercapitalism : an investigation into the relationship between language, new media, and social perceptions of value

Overall, this thesis purports to make two significant contributions to knowledge. The first is a foundational critique of political economy in the context of an emergent global knowledge economy. The second is a method for analysing evaluations in language. The relationships that give coherence to those two contributions are as follows. The widely-heralded emergence of a knowledge economy indicates that more intimate aspects of human activity have become exposed to commodification on a massive scale, specifically, activities associated with thought and language. Correspondingly, more abstract forms of value have developed as the products of thought and language have become dominant commodity forms. Historical investigation shows that value has moved from an objective category in political economy, pertaining to such substances as precious metals and land, to become situated today predominantly in “expert” expressions of language, or more precisely, their institutional contexts of production. These are now propagated and circulated on a global scale. Legal, political, and technological developments are key in the development of new, more abstract forms of labour and value, although the relationships connecting these are neither simple nor direct. They are, however, inseparably related in the trajectories that this thesis describes. Consequently they are dealt with inseparably throughout.

Marx as critical discourse analyst : the genesis of a critical method and its relevance to the critique of global capital.

In this paper we identify elements in Marx´s economic and political writings that are relevant to contemporary critical discourse analysis (CDA). We argue that Marx can be seen to be engaging in a form of discourse analysis. We identify the elements in Marx´s historical materialist method that support such a perspective, and exemplify these in a longitudinal comparison of Marx´s texts.

Militarising the body politic : new media as weapons of mass instruction

As militarization of bodies politic continues apace the world over, as military organizations again reveal themselves as primary political, economic and cultural forces in many societies, we argue that the emergent and potentially dominant form of political economic organization is a species of neo-feudal corporatism. Drawing upon Bourdieu, we theorize bodies politic as living habitus. Bodies politic are prepared for war and peace through new mediations, powerful means of public pedagogy. The process of militarization requires the generation of new, antagonistic evaluations of other bodies politic. Such evaluations are inculcated via these mediations, the movement of meanings across time and space, between formerly disparate histories, places, and cultures. New mediations touch new and different aspects of the body politic: its eyes, its ears, its organs, but they are consistently targeted at the formation of dispositions, the prime movers of action.

Monopoly, monopsony, and the value of culture in a digital age: An axiology of two multimedia resource repositories

Broadly speaking, axiology is the study of values. Axiologies are expressed materially in patterns of choices that are both culture-bound and definitive of different cultures. They are expressed in the language we use; in the friends we keep; in the clothes we wear; in what we read, write, and watch; in the technologies we use; in the gods we believe in and pray to; in the music we make and listen to—indeed, in every kind of activity that can be counted as a definitive element of culture. In what follows, I describe the axiological underpinnings of two closely related multimedia repository projects— Australian Creative Resources Online (ACRO) and The Canadian Centre for Cultural Innovation (CCCI)—and how these are oriented towards a potentially liberating role for digital repositories.

The ideological context of business : capital

This chapter focuses on the major social ruptures and developments that are most significant in the historical emergence and development of Capital and, more precisely, on those ruptures that highlight the most significant ethical issues upon which Capital, as a form of social organisation, is premised. Capital is most often viewed as a system of relationships between “things”, like land, labour, machinery, money, and so on. But this is to obscure the human relationships within which Capital flourishes.

Review : Why study the media ?

Silverstone’s Why Study the Media? (hereafter WSM) is a dif� cult book to review, especially in such a short space. The content spans millennia of theoretical, analytical and historical perspectives on our media, but is none the less entirely contemporary and relevant in its focus. Silverstone’s perspective is at times elusive because the book sets out, successfully I think, to answer the question posed in the title. But it does so by raising major questions in media studies, important questions, in a way that does not imply quick and easy answers.