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.

Will the Australian national curriculum up the intellectual ante in classrooms?

A critical review of the current and potential impacts of the Australian National Curriculum on the enacted curriculum in primary schools, with specific attention to issues of equity and social justice.

The mobile Internet and small business : an exploratory study of needs, uses and adoption with full-adopters of technology

The technological environment in which contemporary small and medium-sized enterprises (SMEs) operate can only be described as dynamic. The exponential rate of technological change, characterised by perceived increases in the benefits associated with various technologies, shortening product life cycles and changing standards, provides for the SME a complex and challenging operational context. The primary aim of this research was to concentrate on those SMEs that had already adopted technology in order to identify their needs for the new mobile data technologies (MDT), the mobile Internet. The research design utilised a mixed approach whereby both qualitative and quantitative data was collected to address the question. Overall, the needs of these SMEs for MDT can be conceptualised into three areas where the technology will assist business practices; communication, eCommerce and security.

Business on-line? An empirical study of factors leading to the adoption of Internet technologies by Australian SMEs

E-commerce technologies such as a website, email and the use of web browsers enables access to large amounts of information, facilitates communication and provides niche companies with an effective mechanism for competing with larger organisations world-wide. However recent literature has shown Australian SMEs have been slow in the uptake of these technologies. The aim of this research was to determine which factors were important in impacting on small firms' decision making in respect of information technology and e-commerce adoption. Findings indicate that generally the more a firm was concerned about its competitive position such a firm was likely to develop a web site. Moreover the 'Industry and Skill Demands' dimension suggested that as the formal education of the owner/manager increased, coupled with the likelihood that the firm was in the transport and storage or communication services industries, and realising the cost of IT adoption was in effect an investment, then such a firm would be inclined to develop a web site.

Beyond the fashionable : strategic planning for critical information literacy education

The challenge for all educators is to fuse the learning of information literacy to an academic education in such a way that the outcome is systematic and sustainable learning for students. This challenge can be answered through long-term commitment to information literacy education bound to organisation-wide, renewable strategic planning and driven through systemic reform. This chapter seeks to explore the two sides of reforming information literacy education in an academic environment. Specifically, it will examine how one Australian university has undertaken the implementation of a rigorous strategic, systemic approach to information literacy learning and teaching.

Migrant and refugee children, their families, and early childhood education

One of the effects of globalization is the increasing movement of people around the globe. Transnational migration brings demographic changes that produce challenges for education and social services. While there is a growing body of literature about educational concerns associated with migrant and refugee children, young migrant children are not often included in this research because it concentrates on secondary and primary schooling. In this chapter we review the literature that relates to young migrant and refugee children, their families and early childhood education. More specifically, we synthesize the state of knowledge relating to curriculum, parents and teacher education. Following the analysis of recent research, the chapter concludes with some suggestions for further research, policy makers and practitioners.

Bronwyn Fredericks

Bronwyn Fredericks shares her thoughts on citizen advocacy as part of the 1999-2009 celebration of Capricorn Citizen Advocacy Inc.

Autonomous excavation using a rope shovel

This paper describes automation of the digging cycle of a mining rope shovel which considers autonomous dipper (bucket) filling and determining methods to detect when to disengage the dipper from the bank. Novel techniques to overcome dipper stall and the online estimation of dipper "fullness" are described with in-field experimental results of laser DTM generation, machine automation and digging using a 1/7th scale model rope shovel presented. © 2006 Wiley Periodicals, Inc.

Adaptive depth estimation in image based visual servo control of dynamic systems

This paper considers the question of designing a fully image based visual servo control for a dynamic system. The work is motivated by the ongoing development of image based visual servo control of small aerial robotic vehicles. The observed targets considered are coloured blobs on a flat surface to which the normal direction is known. The theoretical framework is directly applicable to the case of markings on a horizontal floor or landing field. The image features used are a first order spherical moment for position and an image flow measurement for velocity. A fully non-linear adaptive control design is provided that ensures global stability of the closed-loop system. © 2005 IEEE.

Phenyl-ring disorder in the two-dimensional hydrogen-bonded structure of the 1:1 proton-transfer salt of the diazo-dye precursor 4-(phenyldiazenyl)aniline (aniline yellow) with L-tartaric acid

The structure of the 1:1 proton-transfer compound from the reaction of L-tartaric acid with the azo-dye precursor aniline yellow [4-(phenylazo)aniline], 4-(phenyldiazenyl)anilinium hydrogen 2R,3R-tartrate C12H12N3+ . C4H6O6- has been determined at 200 K. The asymmetric unit of the compound contains two independent phenylazoanilinium cations and two hydrogen L-tartrate anions. The structure is unusual in that all four phenyl rings of both cations have identical 50% rotational disorder. The two hydrogen L-tartrate anions form independent but similar chains through head-to-tail carboxylic O--H...O~carboxyl~ hydrogen bonds [graph set C7] which are then extended into a two-dimensional hydrogen-bonded sheet structure through hydroxyl O--H...O hydrogen-bonding links. The anilinium groups of the phenyldiazenyl cations are incorporated into the sheets and also provide internal hydrogen-bonding extensions while their aromatic tails layer in the structure without significant interaction except for weak \p--\p interactions [minimum ring centroid separation, 3.844(3) \%A]. The hydrogen L-tartrate residues of both anions have the common short intramolecular hydroxyl O--H...O~carboxyl~ hydogen bonds. This work has provided a solution to the unusual disorder problem inherent in the structure of this salt as well as giving another example of the utility of the hydrogen tartrate in the generation of sheet substructures in molecular assembly processes.

Helicopter automation using a low-cost sensing system

This paper details the design of an autonomous helicopter control system using a low cost sensor suite. Control is maintained using simple nested PID loops. Aircraft attitude, velocity, and height is estimated using an in-house designed IMU and vision system. Information is combined using complimentary filtering. The aircraft is shown to be stabilised and responding to high level demands on all axes, including heading, height, lateral velocity and longitudinal velocity.

Hippocampal models for simultaneous localisation and mapping on an autonomous robot

To navigate successfully in a novel environment a robot needs to be able to Simultaneously Localize And Map (SLAM) its surroundings. The most successful solutions to this problem so far have involved probabilistic algorithms, but there has been much promising work involving systems based on the workings of part of the rodent brain known as the hippocampus. In this paper we present a biologically plausible system called RatSLAM that uses competitive attractor networks to carry out SLAM in a probabilistic manner. The system can effectively perform parameter self-calibration and SLAM in one dimension. Tests in two dimensional environments revealed the inability of the RatSLAM system to maintain multiple pose hypotheses in the face of ambiguous visual input. These results support recent rat experimentation that suggest current competitive attractor models are not a complete solution to the hippocampal modelling problem.

Representation and learning of visual information for pose recognition

Recovering position from sensor information is an important problem in mobile robotics, known as localisation. Localisation requires a map or some other description of the environment to provide the robot with a context to interpret sensor data. The mobile robot system under discussion is using an artificial neural representation of position. Building a geometrical map of the environment with a single camera and artificial neural networks is difficult. Instead it would be simpler to learn position as a function of the visual input. Usually when learning images, an intermediate representation is employed. An appropriate starting point for biologically plausible image representation is the complex cells of the visual cortex, which have invariance properties that appear useful for localisation. The effectiveness for localisation of two different complex cell models are evaluated. Finally the ability of a simple neural network with single shot learning to recognise these representations and localise a robot is examined.

Classifying an opponent’s behaviour in robot soccer

This paper illustrates the prediction of opponent behaviour in a competitive, highly dynamic, multi-agent and partially observable environment, namely RoboCup small size league robot soccer. The performance is illustrated in the context of the highly successful robot soccer team, the RoboRoos. The project is broken into three tasks; classification of behaviours, modelling and prediction of behaviours and integration of the predictions into the existing planning system. A probabilistic approach is taken to dealing with the uncertainty in the observations and with representing the uncertainty in the prediction of the behaviours. Results are shown for a classification system using a Naïve Bayesian Network that determines the opponent’s current behaviour. These results are compared to an expert designed fuzzy behaviour classification system. The paper illustrates how the modelling system will use the information from behaviour classification to produce probability distributions that model the manner with which the opponents perform their behaviours. These probability distributions are show to match well with the existing multi-agent planning system (MAPS) that forms the core of the RoboRoos system.

Achieving cooperation in a distributed multi-robot team

DMAPS (Distributed Multi-Agent Planning System) is a planning system developed for distributed multi-robot teams based on MAPS (Multi-Agent Planning System). MAPS assumes that each agent has the same global view of the environment in order to determine the most suitable actions. This assumption fails when perception is local to the agents: each agent has only a partial and unique view of the environment. DMAPS addresses this problem by creating a probabilistic global view on each agent by fusing the perceptual information from each robot. The experimental results on consuming tasks show that while the probabilistic global view is not identical on each robot, the shared view is still effective in increasing performance of the team.