“A Labour Leader in a Frothy Scoundrel”: Farce and Social Justice in the Popular Dramaturgy of George Shiels

In the financially precarious period which followed the partition of Ireland (1922) the Northern Irish playwright George Shiels kept The Abbey Theatre, Dublin, open for business with a series of ‘box-office’ successes. Literary Dublin was not so appreciative of his work as the Abbey audiences dubbing his popular dramaturgy mere ‘kitchen comedy’. However, recent analysts of Irish theatre are beginning to recognise that Shiels used popular theatre methods to illuminate and interrogate instances of social injustice both north and south of the Irish border. In doing so, such commentators have set up a hierarchy between the playwright’s early ‘inferior’ comedies and his later ‘superior’ works of Irish Realism. This article rejects this binary by suggesting that in this early work Shiels’s intent is equally socially critical and that in the plays Paul Twyning, Professor Tim and The Retrievers he is actively engaging with the farcical tradition in order to expose the marginalisation of the landless classes in Ireland in the post-colonial jurisdictions.

British Film in the 1970s: Capital, Culture and Creativity

Throughout the 1970s the British film industry struggled to produce films which performed well at the box office and appealed to audiences. As a result the decade has often been considered as one of the low points of British cinema. But was this really the case? Conventional film histories of the decade have emphasised key texts and specific genres, such as the Bond films, the Carry On series or low budget horror. Yet British cinema in this period offered a great deal more to audiences and careful study of original documents demonstrates the diversity and variety of an industry, and a decade, typically perceived as limited and unimaginative. An examination of important material – much of it newly discovered or previously underused – offers an insight into the industry in this decade while key case studies present a detailed picture of the eclectic, diverse and often challenging film culture of the period.

La distribution de films au Québec en 2011

En 2010, les écrans du Québec étaient occupés par des films américains dans une proportion de 78,4 %. Ce mémoire veut mettre en lumière les mécanismes de la distribution de films au Québec et la responsabilité des distributeurs dans l'offre cinématographique nationale. Après avoir décrit les cinq étapes de la fabrication d'un film, nous dressons l'inventaire des politiques fédérales et provinciales qui régissent la distribution au Québec. Nous établissons ensuite des parallèles entre les politiques nationales et celles de pays de l'Union européenne afin de considérer comment et pourquoi, pour protéger leur identité « de la déferlante américaine », ces pays tentent de réglementer l'industrie cinématographique. Par la suite, nous observons quel est le rôle de la distribution dans la filière économique en général et dans l'industrie québécoise du cinéma en particulier à travers une série d'entrevues semi-dirigées avec les principaux protagonistes du milieu. Nous nous intéressons subséquemment à l'avenir de la distribution cinématographique relativement à la dématérialisation des images et du son. Finalement, nous concluons que le menu cinématographique québécois est composé par le positionnement des distributeurs américains et québécois en réponse à une demande artificielle des consommateurs reflétée par la billetterie (box-office); positionnement légitimé par les politiques gouvernementales.

Isn't sport taxing? The taxation of sports professionals post-Agassi

In Agassi v Robinson (Her Majestyʹs Inspector of Taxes), a majority of the House of Lords found that payments under two sponsorship contracts between a company owned and controlled by Mr Andre Agassi, (Agassi Enterprises Inc) and Nike Inc and Head Sport AG were assessable under UK tax law. This was so despite (i) none of the parties to the contracts was resident, nor domiciled, in the United Kingdom and (ii) none of the payer companies conducted business, directly or indirectly, through branches/agencies in the United Kingdom. The article considers whether the Australian Taxation Office could similarly assess non‐resident sports‐persons, like Mr Agassi, personally, and/or entities they control, on payments made under sponsorship agreements with a company such as Nike Inc. While the preferable view is that such payments are not sourced in Australia, Australian source rules are so ill defined that there is some basis for asserting such payments are sourced in Australia.

A model for the implementation of strategic human resource management

This paper has been developed out of an action research project involving the Australian Taxation Office (ATO). One of the outcomes of this project was the development of a model for the implementation of Strategic Human Resource Management (SHRM) for the purpose of cultural change and/or alignment to business strategy.

The paper brings together many of the theories that have arisen in SHRM in the last decade or so, including theories around human capital, the resource-based view, HR configuration, HR architecture, vertical and horizontal fit, HR systems and HR roles.

Enforcing tax compliance : to punish or persuade

A long standing debate has existed between those who believe deterrence-based enforcement strategies work for gaining compliance from offenders and those who believe gentle persuasion and cooperation is more effective. This article is concerned with the issue of how to best deal with offenders so as to increase support for the law and lower the rate of subsequent re-offending. Using survey data from 652 taxpayers who have been through an enforcement experience with the Australian Taxation Office, the present study will show that depending on how an enforcement experience is perceived by offenders (as either stigmatic or reintegrative in nature) can influence the feelings of resentment they experience, but more importantly these feelings of resentment mediate the effect of punishment on subsequent compliance behaviour. In other words, it is these feelings of resentment in response to disapproval that go on to predict who will and will not comply with their subsequent obligations under the law.

The taxpayers'€™ charter : a case study in tax administration

The Australian Taxpayers'€™ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative. This article traces the development of such modern charters and then specifically the development of tax charters. The Australian Taxpayers' Charter and the Australian Tax Office'€™s ("€œATO"€) experience with it are then examined. Among other possible advantages, the Charter may be used as a measure of the ATO'€™s performance. Taxpayers’ views regarding the extent to which the ATO meets its obligations under the Taxpayers'€™ Charter, as expressed in two surveys of Australian voters (N = 2,040 and 2,374), are presented. Generally the taxpayers are supportive. The results of the survey also support the ATO'€™s view that the Charter fits in with compliance policy. Finally, the Charter demonstrates how initiatives in tax administration might he successfully achieved.

The citizen's charter : how such initiatives might be more effective

In Public Policy and Administration Taylor (1999) concluded that the charter system was inadequate to safeguard consumers’ and citizens’ interests and that they would have to have a greater input to ensure success. Following its introduction in 1991, the Charter initiative certainly made an impact and by 1997 there were 40 main charters and perhaps 10,000 local ones. However since then the original Citizen’. Charter has, in the words of one commentator, ‘perished, or at least atrophied’ Drewry (2002, p.12). There is little doubt that it could have been more effective. For example, tax charters seem to have had more success - indeed the UK Taxpayers’ Charter pre-dates the Citizen’. Charter, having been introduced in 1986. This paper therefore reviews the Charter initiative in the light of the development of tax charters and describes a particularly successful one - the Australian Taxpayers’ Charter - that continues to provide a clear focus on twelve basic principles of tax administration. An important factor in the Australian success appears to be the more strategic approach taken with respect to the implementation, monitoring and development of its Taxpayers’ Charter. The paper also presents relevant results of two surveys (N = 2,040 and 2,374) on the extent to which Australian voters consider the Australian Tax Office adheres to the principles outlined in the Charter. The evidence is consistent with Taylor’. (1999) views and concludes that initiatives such as the Citizen’. Charter would benefit from more strategic or systematic preparation that incorporates the views and expertise of a wide range of stakeholders before being introduced and for the initiative to become an integral part of the approach to standards of service thereafter.

Procedural justice and tax compliance

Throughout the 1990s, tens of thousands of Australian taxpayers invested in mass-marketed tax effective schemes. They enjoyed generous tax breaks until the Australian Taxation Office (ATO) told them in 1998 that they abused the system. This study examines the circumstances surrounding taxpayers' decision to invest in scheme arrangements. It also explores investors' perceptions of the way the ATO handled the schemes issue and, perhaps more importantly, why such a large number of investors defied the ATO's demands that they pay back taxes. Data were taken from in-depth interviews conducted with 29 scheme investors. Consistent with the procedural justice literature, the findings revealed that many of the scheme investors interviewed defied the ATO's demands because the procedures the ATO used to handle the situation were perceived to be unfair. Given these findings, it will be argued that to effectively shape desired behaviour, regulators will need to move beyond enforcement strategies linked purely to deterrence. A strategy that aims to emphasise the procedural justice aspects of a regulatory encounter will be discussed.

Enabling organisational cultural change using systemic strategic human resource management - a longitudinal study

The paper reports on a longitudinal assessment of sustained organizational cultural change in the Australian Taxation Office. Results from a major action research change project are provided. A clear finding from this research is that the cultural change had been sustained through the systemic application of strategic human resource management.

Using professional atandards : assessing work integrated learning in initial teacher education

All Australian teacher education programs must include practical experience--the practicum. It is a critical part of learning to become a teacher.  One of the major challenges in initial teacher education is to provide good quality assessment of the practicum.  Assessing the practicum is filled with tension for both the individual supervisor as well as the pre-service teacher. In 2011 the Australian National Professional Standards for Teachers were established.  On completion of teacher education programs, graduate teachers will have gained the knowledge and practice to meet the seven national standards.  For teacher preparation programs, the successful implementation of the standards will rely on the opportunities for preservice teachers to gather evidence of achieving the standards. This project focussed specifically on evidence of achievements of these standards through assessment practices during practicum.
The overall aim of this project was to enhance the academic and school-based teacher educators' and preservice teachers' capacities and understandings of assessing the practicum.  To achieve this aim, four outcomes were developed to provide professional leaning for improving the assessment practices of the practicum: a website resource, a collaborative partnership process, a professional learning model (PLM) and a developmental 'inventory' of evidence of achievement of the first five national standards.  The website resource provides materials and activities for staff involved in the design of professional experience in initial teacher education programs, to work with partner schools and preservice teachers to facilitate high quality supervision and assessment in practicum sites.  The collaborateive partnership process used for achieving these soutcomes -- communities of reflective practitioners--is integral to the professional learning focus of the project.  It guides the use of the resource in future teacher education sites of practice.  The professional learning model and website materials emphasise the critical role that evidence-informed judgements play at school sites in learning and assessment of future teachers.