Conceptualising tax expenditures : commentary

The tax expenditures concept has been part of the Australian tax review system since 1973. In view of the fact that tax expenditures are considered part of the tax-transfer system, and that paragraph 9 of the terms of reference for the Review Panel requires a consideration of all relevant tax expenditures, we can be confident that they will be considered once again in the final report of Australia’s Future Tax System Review Panel. However, an examination of previous Government and Parliamentary reviews suggests that few of the resulting recommendations are adopted. Previous recommendations have resulted in the acknowledgement of and concern over tax expenditures, but have led to only one significant advancement: the publication of an annual tax expenditures statement. It is apparent that Brooks in his paper aims to ensure, and makes a compelling case for, the significance and central role tax expenditures should play in the Review Panel deliberations. In doing so, Brooks explores the concept itself as well as the conceptual implications impacting on the more pragmatic aspects of tax expenditure analysis. At the outset, Brooks explains why tax expenditures cannot be evaluated using traditional criteria of equity, neutrality, and simplicity, but rather can only be understood and evaluated using budgetary criteria.

The story of the sixties...a pile-up on the freeway of advanced art

When does 1960s art begin and end? Certainly, aside from a few affinities, the decade’s artistic output does not exactly correspond to its popular conception as the ‘Swinging Sixties’. While it was rare that psychedelic art was truly challenging, the decade saw a number of perceptions change regarding the aims, boundaries and possibilities of experiencing art. Thus, this era has come to represent a watershed or crisis in modernist art. While in the Australian context many of these nascent trends were properly realised in the 1970s – with the full force and impact of post-object art – other challenges were first articulated in the 1950s. So, like any other demarcation of a decade, its limits and boundaries are porous.

Force controlled hexapod walking

In this paper we describe the dynamic simulation of an 18 degrees of freedom hexapod robot with the objective of developing control algorithms for smooth, efficient and robust walking in irregular terrain. This is to be achieved by using force sensors in addition to the conventional joint angle sensors as proprioceptors. The reaction forces on the feet of the robot provide the necessary information on the robots interaction with the terrain. As a first step we validate the simulator by implementing movement control by joint torques using PID controllers. As an unexpected by-product we find that it is simple to achieve robust walking behaviour on even terrain for a hexapod with the help of PID controllers and by specifying a trajectory of only a few joint configurations.

Development of distributed fuzzy systems with a runtime-adaptable mobile components framework

A distributed fuzzy system is a real-time fuzzy system in which the input, output and computation may be located on different networked computing nodes. The ability for a distributed software application, such as a distributed fuzzy system, to adapt to changes in the computing network at runtime can provide real-time performance improvement and fault-tolerance. This paper introduces an Adaptable Mobile Component Framework (AMCF) that provides a distributed dataflow-based platform with a fine-grained level of runtime reconfigurability. The execution location of small fragments (possibly as little as few machine-code instructions) of an AMCF application can be moved between different computing nodes at runtime. A case study is included that demonstrates the applicability of the AMCF to a distributed fuzzy system scenario involving multiple physical agents (such as autonomous robots). Using the AMCF, fuzzy systems can now be developed such that they can be distributed automatically across multiple computing nodes and are adaptable to runtime changes in the networked computing environment. This provides the opportunity to improve the performance of fuzzy systems deployed in scenarios where the computing environment is resource-constrained and volatile, such as multiple autonomous robots, smart environments and sensor networks.

Legal education and the 'idealistic student': using Foucault to unpack the critical legal narrative

It appears that few of the students holding ‘socially idealistic’ goals upon entering law school actually maintain these upon graduation. The critical legal narrative, which explains and seeks to act upon this shift in the graduate’s ‘legal identity’, posits that these ideals are repressed through power relations that create passive receptacles into which professional ideologies can be deposited, in the interests of those advantaged by the social and legal status quo. Using the work of Michel Foucault, this paper unpacks the assumptions underpinning this narrative, particularly its arguments about ideology, power, and the subject. In doing so, it will argue this narrative provides an untenable basis for political action within legal education. By interrogating this narrative, this paper provides a new way of understanding the construction of the legal identity through legal education, and a new basis for political action within law school.

Users adoption of web 2.0 for knowledge management : position paper

Web 2.0 is a new generation of online applications on the web that permit people to collaborate and share information online. The use of such applications by employees in organisations enhances knowledge management (KM) in organisations. Employee involvement is a critical success factor as the concept is based on openness, engagement and collaboration between people where organizational knowledge is derived from employees experience, skills and best practices. Consequently, the employee's perception is recognized as being an important factor in web 2.0 adoption for KM and worthy of investigation. There are few studies that define and explore employee's enterprise 2.0 acceptance for KM. This paper provides a systematic review of the literature prior to demonstrating the findings as part of a preliminary conceptual model that represents the first stage of an ongoing research project that will end up with an empirical study. Reviewing available studies in technology acceptance, knowledge management and enterprise 2.0 literatures aids obtaining all potential user acceptance factors of enterprise 2.0. The preliminary conceptual model is a refinement of the theory of planed behaviour (TPB) as the user acceptance factors has been mapped into the TPB main components including behaviour attitude, subjective norms and behaviour control which are the determinant of individual's intention to a particular behaviour.

Unlocking risk allocation and equitable conversion : reform of the passing of risk in the sale of land

The principles relating to the passing of risk under a contract for the sale of real property would seem to have been long settled. The rule under the general law is that the risk of loss of the subject matter under a contract for the sale of real property passes to the buyer upon the creation of a valid and binding contract. This article considers the origin of that rule, how it developed with the growth of equity, and advances the view that it is anomalous in a modern context of property dealings. In doing so, the article adverts to the variety of statutory mechanisms used to subvert the rule, few of which are of practical value. It concludes that the rule is outmoded in many respects and suggests a number of reforms which might be implemented nationally to bring consistency and simplicity to the issue of damage or destruction of improvements which are the subject of a land contract.

Creativity and the Australian suburbs : the appeal of suburban localities for the creative industries workforce

The locus of creative inspiration and production is commonly associated with either the dynamism of the inner city or with the natural landscape, with its Arcadian transformative associations. This article considers the spatiality of creative work in an in-between site: the outer suburbs in Australia. The outer suburbs occupy a conflicted status in the national imaginary: frequently regarded as the locus of consumption and materialism, they are localities which few associate with creativity or creative industries. Creative city discourse further instils the idea that all things creative occur only in the inner city. Yet Australia is a highly suburbanised country: the middle and outer suburbs are where most Australians live and work. This article challenges the perception that creativity is spatially clustered in the inner city. It is based on empirical and qualitative research that maps and investigates the experience of creative industries workers in outer-suburban localities of Brisbane and Melbourne. One of the key findings is the significance of the relationship between work and place for creative workers located in outer-suburban localities, rupturing assumptions about suburbia and “creative” inner-city enclaves.

Adoption of innovative products on Australian road infrastructure projects

Product innovation is an important contributor to the performance of infrastructure projects in the construction industry. Maximizing the potential for innovative product adoption is a challenging task due to the complexities of the construction innovation system. A qualitative methodology involving interviews with major construction project stakeholders is employed to address the research question: ‘What are the main obstacles to the adoption of innovative products in the road industry?’ The characteristics of six key product innovation obstacles in Australian road projects are described. The six key obstacles are: project goal misalignment, client pressures, weak contractual relations, lack of product trialling, inflexible product specifications and product liability concerns. A snapshot of the dynamics underlying these obstacles is provided. There are few such assessments in the literature, despite the imperative to improve construction innovation rates globally in order to deliver road infrastructure projects of increasing size and complexity. Key obstacles are interpreted through an open innovation construct, providing direction for policy to enhance the uptake of innovation across the construction product supply network. Early evidence suggests the usefulness of an open innovation construct that integrates three conceptual lenses: network governance, absorptive capacity and knowledge intermediation, in order to interpret product adoption obstacles in the context of Australian road infrastructure projects. The paper also provides practical advice and direction for government and industry organizations that wish to promote the flow of innovative product knowledge across the construction supply network.

Hamlet apocalypse [Short Review]

SET on a sparse stage with a ladder, a table, a few chairs and a backdrop of plastic sheeting, Hamlet Apocalypse retails the core of Shakespeare's story in combination with the actor's relation to the concept of the end of everything.

The macrophage-inducible C-type lectin, Mincle, is an essential component of the innate immune response to Candida albicans

The recognition of carbohydrate moieties by cells of the innate immune system is emerging as an essential element in antifungal immunity, but despite the number and diversity of lectins expressed by innate immune cells, few carbohydrate receptors have been characterized. Mincle, a C-type lectin, is expressed predominantly on macrophages, and is here shown to play a role in macrophage responses to the yeast Candida albicans. After exposure to the yeast in vitro, Mincle localized to the phagocytic cup, but it was not essential for phagocytosis. In the absence of Mincle, production of TNF-_ by macrophages was reduced, both in vivo and in vitro. In addition, mice lacking Mincle showed a significantly increased susceptibility to systemic candidiasis. Thus, Mincle plays a novel and nonredundant role in the induction of inflammatory signaling in response to C. albicans infection.

Melbourne on film dossier: 'Ghost Rider'

Despite being set in an unnamed Texan city, Ghost Rider (Mark Steven Johnson, 2007) was a landmark film for Melbourne. It was the first international production to be made at the Central City (now Docklands) Studios, much to the relief of the heavily-invested state government. And it demonstrated to the world (or more importantly, to producers resident in a small part of southern California), that the city was willing and available to be made over and made up to fit even (especially!) the most stupid filmmaking fantasies. Announcing the imminent arrival of the production in October 2004, the Herald Sun boldly predicted that '[c]ity lanes, Telstra Dome and the Yarra River will be the stars of the new action film'. In fact Melbourne is, as the filmmakers intended, (virtually) unidentifiable onscreen. For the Victorian State government, Ausfilm, Film Victoria and the Melbourne Film Office, this lack of specificity was something to be celebrated; a few months before Ghost Rider went in to production, the then State Minister for Innovation, John Brumby, declared that 'it's almost inconceivable that [Ghost Rider] won't put Melbourne on the map internationally'.

A secure telehealth system for ubiquitous health environment

U-Healthcare means that it provides healthcare services "at anytime and anywhere" using wired, wireless and ubiquitous sensor network technologies. As a main field of U-healthcare, Telehealth has been developed as an enhancement of Telemedicine. This system includes two-way interactive web-video communications, sensor technology, and health informatics. With these components, it will assist patients to receive their first initial diagnosis. Futhermore, Telehealth will help doctors diagnose patient's diseases at early stages and recommend treatments to patients. However, this system has a few limitations such as privacy issues, interruption of real-time service and a wrong ordering from remote diagnosis. To deal with those flaws, security procedures such as authorised access should be applied to as an indispensible component in medical environment. As a consequence, Telehealth system with these protection procedures in clinical services will cope with anticipated vulnerabilities of U-Healthcare services and security issues involved.

History of critical criminology in Australia

Those working in the critical criminology tradition have been centrally concerned with the social construction, variability and contingency of the criminal label. The concern is no less salient to a consideration of critical criminology itself and any history of critical criminology (in Australia or elsewhere) should aim itself to be critical in this sense. The point applies with equal force to both of the terms ‘critical’ and ‘criminology’. The want of a stable theoretical object has meant that criminology itself needs to be seen not as a distinct discipline but as a composite intellectual and governmental hybrid, a field of studies that overlaps and intersects many others (sociology, law, psychology, history, anthropology, social work, media studies and youth studies to name only a few). In consequence, much of the most powerful work on subjects of criminological inquiry is undertaken by scholars who do not necessarily define themselves as criminologists first and foremost, or at all. For reasons that should later become obvious this is even more pronounced in the Australian context. Although we may appear at times to be claiming such work for criminology, our purpose is to recognize its impact on and in critical criminology in Australia.

Priorities for developing and evaluating data quality characteristics of road crash data in Australia

The National Road Safety Strategy 2011-2020 outlines plans to reduce the burden of road trauma via improvements and interventions relating to safe roads, safe speeds, safe vehicles, and safe people. It also highlights that a key aspect in achieving these goals is the availability of comprehensive data on the issue. The use of data is essential so that more in-depth epidemiologic studies of risk can be conducted as well as to allow effective evaluation of road safety interventions and programs. Before utilising data to evaluate the efficacy of prevention programs it is important for a systematic evaluation of the quality of underlying data sources to be undertaken to ensure any trends which are identified reflect true estimates rather than spurious data effects. However, there has been little scientific work specifically focused on establishing core data quality characteristics pertinent to the road safety field and limited work undertaken to develop methods for evaluating data sources according to these core characteristics. There are a variety of data sources in which traffic-related incidents and resulting injuries are recorded, which are collected for a variety of defined purposes. These include police reports, transport safety databases, emergency department data, hospital morbidity data and mortality data to name a few. However, as these data are collected for specific purposes, each of these data sources suffers from some limitations when seeking to gain a complete picture of the problem. Limitations of current data sources include: delays in data being available, lack of accurate and/or specific location information, and an underreporting of crashes involving particular road user groups such as cyclists. This paper proposes core data quality characteristics that could be used to systematically assess road crash data sources to provide a standardised approach for evaluating data quality in the road safety field. The potential for data linkage to qualitatively and quantitatively improve the quality and comprehensiveness of road crash data is also discussed.