Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment

Our working hypotheses is that cross-cultural differences in tax compliance behaviour have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioural issue. Its investigation requires use of a variety of methods and data sources. Results from artefactual field experiments conducted in countries with substantially different political histories and records of governance quality demondtrate that observed differences in tax compliance levels persist over alternative levels of enforcement. The experimental results are shown to be robust by replicating them for the same countries using survey response measures of tax compliance.

A tale of two cities: Education responds to globalisation in Hong Kong and Singapore in the aftermath of the Asian Economic Crisis

It has been suggested that although the most theorisation about globalisation has emerged from “western” contexts, the material implications of globalisation have been felt most strongly in non-western regions. With this in mind, we are undertaking a situated analysis of how two states, Singapore and Hong Kong, are interacting with the broader processes of globalisation through their educational policies. We apply Foucault's conceptual tool of governmentality to understand (i) the conduct of governing in the contemporary nation-state, and (ii) how the “right” rationalities are being inculcated by government to create “desiring subjects” who will play their part in ensuring national prosperity. We use the Asian Economic Crisis as a point of departure to show how global-local tensions are being managed by Singapore and Hong Kong. We conclude that both these global cities have adroitly managed the Asian economic crisis to steer their citizens away from pursuits of greater political freedom and towards concerns of material well being. They have done so through a selective interpretation of globalisation, by simultaneously resisting and embracing the contradictory strands of globalisation. Education has emerged as a critical space for this selective absorption of globalising trends.

An instrument to measure the approach to learning for assessment in economics

Economics education research studies conducted in the UK, USA and Australia to investigate the effects of learning inputs on academic performance have been dominated by the input-output model (Shanahan and Meyer, 2001). In the Student Experience of Learning framework, however, the link between learning inputs and outputs is mediated by students' learning approaches which in turn are influenced by their perceptions of the learning contexts (Evans, Kirby, & Fabrigar, 2003). Many learning inventories such as Biggs' Study Process Questionnaires and Entwistle and Ramsden' Approaches to Study Inventory have been designed to measure approaches to academic learning. However, there is a limitation to using generalised learning inventories in that they tend to aggregate different learning approaches utilised in different assessments. As a result, important relationships between learning approaches and learning outcomes that exist in specific assessment context(s) will be missed (Lizzio, Wilson, & Simons, 2002). This paper documents the construction of an assessment specific instrument to measure learning approaches in economics. The post-dictive validity of the instrument was evaluated by examining the association of learning approaches to students' perceived assessment demand in different assessment contexts.

Foreseeability of pure economic loss and causation

In Bonny Glen Pty Ltd v Country Energy [2009] NSWCA 26 (24 February 2009) the New South Wales Court of Appeal held that the pure economic loss suffered by the appellant was recoverable. However, rather than arguments as to whether the appellant was vulnerable and a member of an ascertainable class, whether the respondent had knowledge of the risk to the appellant and was in a position of control and considerations as to indeterminate liability as in Perre v Apand Pty Ltd (1999) 198 CLR 180, the arguments raised related to the foreseeability of the loss and causation.

25th anniversary of BUA for the assessment of osteoporosis : time for a new paradigm?

The measurement of broadband ultrasonic attenuation (BUA) in cancellous bone at the calcaneus for the assessment of osteoporosis was first described within this journal 25 years ago. It was recognized in 2006 by Universities UK as being one of the ‘100 discoveries and developments in UK Universities that have changed the world’ over the past 50 years. In 2008, the UK's Department of Health also recognized BUA assessment of osteoporosis in a publication highlighting 11 projects that have contributed to ‘60 years of NHS research benefiting patients’. The BUA technique has been extensively clinically validated and is utilized worldwide, with at least seven commercial systems currently providing calcaneal BUA measurement. However, there is still no fundamental understanding of the dependence of BUA upon the material and structural properties of cancellous bone. This review aims to provide an ‘engineering in medicine’ perspective and proposes a new paradigm based upon phase cancellation due to variation in propagation transit time across the receive transducer face to explain the non-linear relationship between BUA and bone volume fraction in cancellous bone.

Design and evaluation of an MRI compatible axial compression device for 3D assessment of spinal deformity and flexibility

Magnetic Resonance Imaging (MRI) offers a valuable research tool for the assessment of 3D spinal deformity in AIS, however the horizontal patient position imposed by conventional scanners removes the axial compressive loading on the spine which is an important determinant of deformity shape and magnitude in standing scoliosis patients. The objective of this study was to design, construct and test an MRI compatible compression device for research into the effect of axial loading on spinal deformity using supine MRI scans. The compression device was designed and constructed, consisting of a vest worn by the patient, which was attached via straps to a pneumatically actuated footplate. An applied load of 0.5 x bodyweight was remotely controlled by a unit in the scanner operator’s console. The entire device was constructed using non-metallic components for MRI compatibility. The device was evaluated by performing unloaded and loaded supine MRI scans on a series of 10 AIS patients. The study concluded that an MRI compatible compression device had been successfully designed and constructed, providing a research tool for studies into the effect of axial loading on 3D spinal deformity in scoliosis. The 3D axially loaded MR imaging capability developed in this study will allow future research investigations of the effect of axial loading on spinal rotation, and for imaging the response of scoliotic spinal tissues to axial loading.

Portfolio assessment

At a time when global uncertainty is paramount and when a new form or re-form of curriculum is emerging – with content displaced by skills and knowledge acquisition by learning - assessment, too, begins to take on a new from or re-form. The focus for assessment has shifted to that which engages and promotes learning as s process rather than an assessment that focuses solely on measuring and reporting learning as product or score. The use of the portfolio for assessment offers the potential for the process and progress – integral to learning - to be included.

Academic rigour in science assessment tasks

The critical problem of student disengagement and underachievement in the middle years of schooling (Years 4 . 9) has focussed attention on the quality of educational programs in schools, in Australia and elsewhere. The loss of enthusiasm for science in the middle years is particularly problematic given the growing demand for science professionals. Reshaping middle years programs has included an emphasis on integrating Information and Communication Technologies (ICTs) and improving assessment practices to engage students in higher cognitive processes and enhance academic rigour. Understanding the nature of academic rigour and how to embed it in students. science assessment tasks that incorporate the use of ICTs could enable teachers to optimise the quality of the learning environment. However, academic rigour is not clearly described or defined in the literature and there is little empirical evidence upon which researchers and teachers could draw to enhance understandings. This study used a collective case study design to explore teachers' understandings of academic rigour within science assessment tasks. The research design is based on a conceptual framework that is underpinned by socio-cultural theory. Three methods were used to collect data from six middle years teachers and their students. These methods were a survey, focus group discussion with teachers and a group of students and individual semi-structured interviews with teachers. Findings of the case study revealed six criteria of academic rigour, namely, higher order thinking, alignment, building on prior knowledge, scaffolding, knowledge construction and creativity. Results showed that the middle years teachers held rich understandings of academic rigour that led to effective utilisation of ICTs in science assessment tasks. Findings also indicated that teachers could further enhance their understandings of academic rigour in some aspects of each of the criteria. In particular, this study found that academic rigour could have been further optimised by: promoting more thoughtful discourse and interaction to foster higher order thinking; increasing alignment between curriculum, pedagogy, and assessment, and students. prior knowledge; placing greater emphasis on identifying, activating and building on prior knowledge; better differentiating the level of scaffolding provided and applying it more judiciously; fostering creativity throughout tasks; enhancing teachers‟ content knowledge and pedagogical content knowledge, and providing more in-depth coverage of fewer topics to support knowledge construction. Key contributions of this study are a definition and a model which clarify the nature of academic rigour.

The carrying capacity imperative : assessing regional carrying capacity methodologies for sustainable land-use planning

The global impact of an ever-increasing population-base combined with dangerously depleted natural resources highlights the urgent need for changes in human lifestyles and land-use patterns. To achieve more equitable and sustainable land use, it is imperative that populations live within the carrying capacity of their natural assets in a manner more accountable to and ethically responsible for the land which sustains them. Our society’s very survival may well depend on worldwide acceptance of the carrying capacity imperative as a principle of personal, political, economic, educational and planning responsibility. This theoretically-focused research identifies, examines and compares a range of methodological approaches to carrying capacity assessment and considers their relevance to future spatial planning. It also addresses existing gaps in current methodologies and suggests avenues for improvement. A set of eleven key criteria are employed to compare various existing carrying capacity assessment models. These criteria include whole-systems analysis, dynamic responses, levels of impact and risk, systemic constraints, applicability to future planning and the consideration of regional and local boundary delineation. This research finds that while some existing methodologies offer significant insights into the assessment of population carrying capacities, a comprehensive model is yet to be developed. However, it is suggested that by combining successful components from various authors, and collecting a range of interconnected data, a practical and workable systems-based model may be achievable in the future.

An economic case for systematic student monitoring and intervention in the first year in higher education

Previous work has established the effectiveness of systematically monitoring first year higher education students and intervening with those identified as at-risk of attrition. This nuts-and-bolts paper establishes an economic case for a systematic monitoring and intervention program, identifying the visible costs and benefits of such a program at a major Australian university. The benefit of such a program is measured in savings to the institution which would otherwise be lost revenue, in the form of retained equivalent full-time student load (EFTSL). The session will present an economic model based on a number of assumptions. These assumptions are explored along with the applicability of the model to other institutions.

Implications of faecal indicator bacteria for the microbiological assessment of roof harvested rainwater quality in Southeast Queensland, Australia

The study aimed to evaluate the suitability of Escherichia coli, enterococci and C. perfringens to assess the microbiological quality of roof harvested rainwater, and to assess whether the concentrations of these faecal indicators can be used to predict the presence or absence of specific zoonotic bacterial or protozoan pathogens. From a total of 100 samples tested, respectively 58%, 83% and 46% of samples were found to be positive for E. coli, enterococci and C. perfringens spores, as determined by traditional culture based methods. Additionally, in the samples tested, 7%, 19%, 1%, 8%, 17%, and 15% were PCR positive for A. hydrophila lip, C. coli ceuE, C. jejuni mapA, L. pneumophila mip, Salmonella invA, and G. lamblia β-giardin genes. However, none of the samples was positive for E. coli O157 LPS, VT1, VT2 and C. parvum COWP genes. The presence or absence of these potential pathogens did not correlate with any of the faecal indicator bacterial concentrations as determined by a binary logistic regression model. The roof-harvested rainwater samples tested in this study appear to be of poor microbiological quality and no significant correlation was found between the concentration of faecal indicators and pathogenic microorganisms. The use of faecal indicator bacteria raises questions regarding their reliability in assessing the microbiological quality of water and particularly their poor correlation with pathogenic microorganisms. The presence of one or more zoonotic pathogens suggests that the microbiological analysis of water should be performed, and appropriate treatment measures should be undertaken especially in tanks where the water is used for drinking.

Assessing the sustainability of urban ecosystems : an innovative approach

At the turn of the millennium, the Earth’s human population has reached unprecedented levels and its natural resources are being pushed to the limit. Thus, cities are focused on sustainable development and they have begun to develop new strategies for improving the built environment. Sustainable development provides the best outcomes for the human and natural environments by improving the quality of life that protects and balances the ecological, social and economic values. This brings us to the main point: to build a sustainable built environment, cities need to redesign many of their technologies and planning policies within the context of ecological principles. As an environmental sustainability index model, ASSURE is developed to investigate the present environmental situation of an urban area by assessing the impacts of development pressure on natural resources. It is an innovative approach to provide the resilience and function of urban ecosystems secure against the environmental degradation for now and the future. This paper aims to underline the importance of the model (ASSURE) in preserving biodiversity and natural ecosystems in the built environment and investigate its role in delivering long-term urban planning policies.

Numerical simulation of axially loaded concrete columns under transverse impact and vulnerability assessment

With a view to assessing the vulnerability of columns to low elevation vehicular impacts, a non-linear explicit numerical model has been developed and validated using existing experimental results. The numerical model accounts for the effects of strain rate and confinement of the reinforced concrete, which are fundamental to the successful prediction of the impact response. The sensitivity of the material model parameters used for the validation is also scrutinised and numerical tests are performed to examine their suitability to simulate the shear failure conditions. Conflicting views on the strain gradient effects are discussed and the validation process is extended to investigate the ability of the equations developed under concentric loading conditions to simulate flexural failure events. Experimental data on impact force–time histories, mid span and residual deflections and support reactions have been verified against corresponding numerical results. A universal technique which can be applied to determine the vulnerability of the impacted columns against collisions with new generation vehicles under the most common impact modes is proposed. Additionally, the observed failure characteristics of the impacted columns are explained using extended outcomes. Based on the overall results, an analytical method is suggested to quantify the vulnerability of the columns.

A decision support system for sustainable urban development : the integrated land use and transportation indexing model

Broad, early definitions of sustainable development have caused confusion and hesitation among local authorities and planning professionals. This confusion has arisen because loosely defined principles of sustainable development have been employed when setting policies and planning projects, and when gauging the efficiencies of these policies in the light of designated sustainability goals. The question of how this theory-rhetoric-practice gap can be filled is the main focus of this chapter. It examines the triple bottom line approach–one of the sustainability accounting approaches widely employed by governmental organisations–and the applicability of this approach to sustainable urban development. The chapter introduces the ‘Integrated Land Use and Transportation Indexing Model’ that incorporates triple bottom line considerations with environmental impact assessment techniques via a geographic, information systems-based decision support system. This model helps decision-makers in selecting policy options according to their economic, environmental and social impacts. Its main purpose is to provide valuable knowledge about the spatial dimensions of sustainable development, and to provide fine detail outputs on the possible impacts of urban development proposals on sustainability levels. In order to embrace sustainable urban development policy considerations, the model is sensitive to the relationship between urban form, travel patterns and socio-economic attributes. Finally, the model is useful in picturing the holistic state of urban settings in terms of their sustainability levels, and in assessing the degree of compatibility of selected scenarios with the desired sustainable urban future.