810 resultados para taxation reform


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The challenges facing the Singapore education system in the new millennium are unique and unprecedented in Asia. Demands for new skills, knowledges, and flexible competencies for globalised economies and cosmopolitan cultures will require system-wide innovation and reform. But there is a dearth of international benchmarks and prototypes for such reforms. This paper describes the current Core Research Program underway at the National Institute of Education in Singapore, a multilevel analysis of Singaporean schooling, pedagogy, youth and educational outcomes. It describes student background, performance, classroom practices, student artefacts and outcomes, and student longitudinal life pathways. The case is made that a systematic focus on teachers' and students' work in everyday classroom contexts is the necessary starting point for pedagogical innovation and change. This, it is argued, can constitute a rich multidisciplinary evidence base for educational policy. (Contains 1 figure, 1 table and 3 notes.)

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This paper puts forward a proposal for reviewing the role and purpose of standards in the context of national curriculum and assessment reform more generally. It seeks to commence the much-needed conversation about standards in the work of teachers as distinct from large-scale testing companies and the policy personnel responsible for reporting. Four key conditions that relate to the effective use of standards to measure improvement and support learning are analysed: clarity about purpose and function; understanding of the representation of standards; moderation practice; and the assessment community. The Queensland experience of the use of standards, teacher judgement and moderation is offered to identify what is educationally preferable in terms of their use and their relationships to curriculum, improvement and accountability. The article illustrates how these practices have recently been challenged by emerging political constraints related to the Australian Government’s implementation of national testing and national partnership funding arrangements tied to the performance of students at or below minimum standards.

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In this article our starting point is the current context of national curriculum change and intense speculation about the assessment, standards and reporting. It is written against a background of accountability measures and improvement imperatives, and focuses attention on standards as offering representations of quality. We understand standards to be constructs that aim to achieve public credibility and utility. Further, they can be examined for the purposes they seek to serve and also their expected functions. Fitness for purpose is therefore a useful notion in considering the nature of standards. Our interest in the discussion is the ‘fit’ between how standards are formulated and how they are used in practice, by whom and for what purposes. A related interest is in the matter of how standards can be harnessed to realise improvement.

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While externally moderated standards-based assessment has been practised in Queensland senior schooling for more than three decades, there has been no such practice in the middle years. With the introduction of standards at state and national levels in these years, teacher judgement as developed in moderation practices is now vital. This paper argues, that in this context of assessment reform, standards intended to inform teacher judgement and to build assessment capacity are necessary but not sufficient for maintaining teacher and public confidence in schooling. Teacher judgement is intrinsic to moderation, and to professional practice, and can no longer remain private. Moderation too is intrinsic to efforts by the profession to realise judgements that are defensible, dependable and open to scrutiny. Moderation can no longer be considered an optional extra and requires system-level support especially if, as intended, the standards are linked to system-wide efforts to improve student learning. In presenting this argument we draw on an Australian Research Council funded study with key industry partners (the Queensland Studies Authority and the National Council for Curriculum and Assessment of the Republic of Ireland). The data analysed included teacher interview data and additional teacher talk during moderation sessions. These were undertaken during the initial phase of policy development. The analysis identified those issues that emerge in moderation meetings that are designed to reach consistent, reliable judgements. Of interest are the different ways in which teachers talked through and interacted with one another to reach agreement about the quality of student work in the application of standards. There is evidence of differences in the way that teachers made compensations and trade-offs in their award of grades, dependent on the subject domain in which they teach. This article concludes with some empirically derived insights into moderation practices as policy and social events.

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We examine the impact of continuous disclosure regulatory reform on the likelihood, frequency and qualitative characteristics of management earnings forecasts issued in New Zealand’s low private litigation environment. Using a sample of 720 earnings forecasts issued by 94 firms listed on the New Zealand Exchange before and after the reform (1999–2005), we provide strong evidence of significant changes in forecasting behaviour in the post-reform period. Specifically, firms were more likely to issue earnings forecasts to pre-empt earnings announcements and, in contrast to findings in other legal settings, those earnings forecasts exhibited higher frequency and improved qualitative characteristics (better precision and accuracy). An important implication of our findings is that public regulatory reforms may have a greater benefit in a low private litigation environment and thus add to the global debate about the effectiveness of alternative public regulatory reforms of corporate requirements.

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Triggered by the continuing global financial crisis, most public administration systems internationally are reviewing their ability to meet public expectations in more challenging strategic environments, while satisfying the pressure from their political masters to drive down the costs of public administration. Consequently public sector organizations are under constant pressure to reform to meet not only the global economic challenges, but the need for more responsive government (Brown et al 2003). Doyle et al (2000) propose that organizational change is seldom well managed, but that the public sector faces greater difficulty in implementing corporate change than the private sector because of its unique environment, e.g. the need to deliver bureaucratically impartial outcomes. The scale of the changes required, and the constraints imposed by the context within which these changes need to occur, have intensified the need for capable public sector leadership and management. The types of capability required now extend beyond those typically required in public organizations through the efficiency drive of new public management. Acquiring these capabilities remains a key issue for public organizations. One challenge for public management, then, is leadership and management quality, including the need to recruit externally to refresh, re-energize and change the sector and its individual organizations as well as develop advanced skills among existing senior executives.

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This chapter addresses the changing climate of assessment policy and practice in Australia in response to global trends in education and the mounting accountability demands of standards-driven reform. Queensland, a State of Australia, has a tradition of respecting and trusting teacher judgment through the practice of, and policy commitment to, externally moderated school-based assessment. This chapter outlines the global trends in curriculum and assessment reform, and then analyzes the impact of international comparisons on national policy. The creation of the Australian Curriculum, Assessment and Reporting Authority (ACARA) together with the intent of establishing a standards-referenced framework raises tensions and challenges for teachers’ practice. The argument for sustaining confidence in teacher-based assessment is developed with reference to research evidence pertaining to the use of more authentic assessments and moderation practices for the purposes of improving learning, equity and accountability. Evidence is drawn from local studies of teacher judgment practice and used to demonstrate these developments and in so doing illuminate the complex issues of engaging the demands of policy while sustaining confidence in teacher assessment.

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This paper presentation addresses design-based research that became a catalyst for social change among a disadvantaged school community. The aim of the longitudinal research was to protoype an evidence-based model for whole school digital and print literacy pedagogy renewal among students from low socioeconomic, Indigenous, and migrant backgrounds. Applying Anthony Gidden’s principle of the “duality of structure”, the paper presentation interprets how the collective agency of researchers and the school community began to transform the structural properties of the institution in a two-way dynamism, so that the structural properties of the school were not outside of individual action, but were implicated in its reproduction and transformation.