A nation's role in addressing base erosion and profit shifting : sovereignty in relation to transfer pricing

The notion of sovereignty is central to any international tax issue. While a nation is free to design its tax laws as it sees fit and raise revenue in accordance with the needs of its citizens, it is not possible to undertake such a task in isolation. Tax interactions between sovereign states cannot be avoided. Ultimately, the interactions mean that a nation must decide whether or engage in both collaboration and co ordination with other nations and supranational bodies alike or maintain a unilateral stance in relation to its tax policy. This article considers a modern conceptualisation of sovereignty to argue that a move towards a more unified approach to addressing international base erosion and profit sharing may be the ultimate exercise of national fiscal sovereignty.

Dancing to too many tunes : contemporary course design in teacher education

Contemporary course designers in schools and faculties of Education are finding themselves dancing to many tunes, arguably too many tunes, in order to have their initial teacher education courses accredited by external agencies whilst satisfying internal approval processes and, critically, maintaining the philosophical integrity of their programs and their institutional watermarks. The “tunes” here are the agendas driven by and the demands made by distinct independent agencies. The external agencies influencing Education include: TEQSA (Tertiary Education Quality and Standards Agency) which will assure alignment to the AQF (Australian Qualifications Framework); professional bodies such as AITSL (Australian Institute for Teaching and School Leadership) which now accredits all pre-service teacher Education courses across Australia and assures alignment with the Australian Professional Standards for Teachers; and the state and territory regulatory authorities that have an impact within a specific jurisdiction, for example, the Queensland College of Teachers (QCT) and the Teacher Registration Board of Western Australia (TRBWA). This paper – whose findings have been arrived at through a year-long OLT National Teaching Fellowship - will outline the complex and competing agendas currently at play and focus on the disjuncture evident in the fundamental defining of who is a “graduate.” It will also attempt to identify where there are synergies between the complex demands being made. It will argue that there are too many “tunes” and the task of finding a balance between compliance and delivering effective initial teacher education may not be possible because of the cacophony of their conflicting demands.

Collaborative practices that support creativity in design

Design is a ubiquitous, collaborative and highly material activity. Because of the embodied nature of the design profession, designers apply certain collaborative practices to enhance creativity in their everyday work. Within the domain of industrial design, we studied two educational design departments over a period of eight months. Using examples from our fieldwork, we develop our results around three broad themes related to collaborative practices that support the creativity of design professionals: 1) externalization, 2) use of physical space, and; 3) use of bodies. We believe that these themes of collaborative practices could provide new insights into designing technologies for supporting a varied set of design activities. We describe two conceptual collaborative systems derived from the results of our study.

Osteogenic differentiation of murine embryonic stem cells is mediated by fibroblast growth factor receptors

The mechanisms involved in the control of embryonic stem (ES) cell differentiation are yet to be fully elucidated. However, it has become clear that the family of fibroblast growth factors (FGFs) are centrally involved. In this study we examined the role of the FGF receptors (FGFRs 1-4) during osteogenesis in murine ES cells. Single cells were obtained after the formation of embryoid bodies, cultured on gelatin-coated plates, and coaxed to differentiate along the osteogenic lineage. Upregulation of genes was analyzed at both the transcript and protein levels using gene array, relative-quantitative PCR (RQ-PCR), and Western blotting. Deposition of a mineralized matrix was evaluated with Alizarin Red staining. An FGFR1-specific antibody was generated and used to block FGFR1 activity in mES cells during osteogenic differentiation. Upon induction of osteogenic differentiation in mES cells, all four FGFRs were clearly upregulated at both the transcript and protein levels with a number of genes known to be involved in osteogenic differentiation including bone morphogenetic proteins (BMPs), collagen I, and Runx2. Cells were also capable of depositing a mineralized matrix, confirming the commitment of these cells to the osteogenic lineage. When FGFR1 activity was blocked, a reduction in cell proliferation and a coincident upregulation of Runx2 with enhanced mineralization of cultures was observed. These results indicate that FGFRs play critical roles in cell recruitment and differentiation during the process of osteogenesis in mES cells. In particular, the data indicate that FGFR1 plays a pivotal role in osteoblast lineage determination.

Sustainable Urban Water Environment : Climate, Pollution and Adaptation

"This multi-disciplinary book provides practical solutions for safeguarding the sustainability of the urban water environment. Firstly, the importance of the urban water environment is highlighted and the major problems urban water bodies face and strategies to safeguard the water environment are explored. Secondly, the diversity of pollutants entering the water environment through stormwater runoff are discussed and modelling approaches for factoring in climate change and future urban and transport scenarios are proposed. Thirdly, by linking the concepts of sustainable urban ecosystems and sustainable urban and transport development, capabilities of two urban sustainability assessment models are demonstrated."--publisher website

Multimedia : a necessary step in the evolution of research funding applications

Multimedia communication capabilities are rapidly expanding, and visual information is easily shared electronically, yet funding bodies still rely on paper grant proposal submissions. Incorporating modern technologies will streamline the granting process by increasing the fidelity of grant communication, improving the efficiency of review, and reducing the cost of the process.

An investigation into increasing the extent of energy efficiency knowledge and skills in engineering education

Today, many sectors across society are recognising the need to swiftly reduce their growing energy demand, as well as meeting remaining demand with low emissions options. A key ingredient to addressing such issues is equipping professionals – in particular engineers – with emerging energy efficiency knowledge and skills. This paper responds to an identified engineering education gap in Australia, by investigating options to increase energy efficiency content for both undergraduate and postgraduate engineers. The authors summarise the findings of the multi-stage methodology funded by the National Framework for Energy Efficiency (2008-2009), highlighting identified key barriers and benefits to such curriculum renewal. The findings are intended for use by engineering departments, accreditation agencies, professional bodies and government, to identify opportunities for moving forward based on rigorous research, and then to strategically plan the transition. This process, focused on energy efficiency, may also provide valuable parallels for a range of sustainable engineering related topics.

Brave New World of Health

"Within contemporary society the meaning of 'health' is surprisingly unstable. Guiding principles that once seemed self-evident have been challenged by new social, scientific and economic forces. This book argues that the foundational terms and concepts, which form the basic building blocks of dialogue about health, are now in flux. While the forces in play differ, and the pace of change is varied, there is now a 'brave new world' of health which characterises policy debate about health (and illness or disability). This permeates even the more narrow technical issues within clinical medicine, the law and medical science. This construction and reconstruction of health has important implications for the development of law and policy. The book draws on international and local experts to explore these issues. It opens with consideration of the economic and social forces of 'globalisation' - the macro level forces which now shape the 'lived realities' of health for the world's people. This is then contextualised through a series of detailed 'case studies' of more localised examples including; pharmaceuticals, preimplantation genetic diagnosis, body modification, abortion, anorexia and post-traumatic stress disorder. The book also interrogates the way modern health research influences public conceptions of health. Across these issues the book canvasses the social forces at work in the construction of health, disability and illness in shaping our understandings of such concepts by the public, by individuals, by the courts, and by international bodies. Brave New World of Health is an important contribution to advancing that understanding."--Publisher's website.

Guest editorial : the body and the law

This issue of the Journal of Law and Medicine seeks to explore the law's relationship with the human body within a broad context of social, cultural and technological considerations. It does this both in terms of the ways in which the law constitutes the body (for example, by labelling it as property or otherwise), and in terms of the legal rules which regulate rights to bodies and body parts.

A platform - independent product library for BIM

There is considerable interest internationally in developing product libraries to support the use of BIM. Product library initiatives are driven by national bodies, manufacturers and private companies who see their potential. A major issue with the production and distribution of product information for BIM is that separate library objects need to be produced for all of the different software systems that are going to use the library. This increases the cost of populating product libraries and also increases the difficulty in maintaining consistency between the representations for the different software over time. This paper describes a project which uses “software transformation” technology from the field of software engineering to support the definition of a single generic representation of a product which can then be automatically converted to the format required by receiving software. The paper covers the current state of implementation of the product library, the technology underlying the transformations for the currently supported software and the business model for creating a national library in Australia. This is placed within the context of other current product library systems to highlight the differences. The responsibilities of the various actors involved in supporting the product library are also discussed.

Can the use of quality assurance tools reduce the impact of surgical complications on the well-being of obstetricians and gynaecologists in Australia and New Zealand?

Background While adverse events primarily affect the patient, surgeons involved can also experience considerable distress. Aims The aim of the survey was to assess the impact of complications on the day-to-day life, work and health of Australian and New Zealand obstetricians and gynaecologists and to evaluate existing support systems and coping strategies. Methods A 43-question survey on self-assessment, quality assurance (QA) tools, impact of complications on individuals’ health and relationships, and support available was emailed to fellows, trainees, subspecialists and subspecialty trainees of the Royal Australian and New Zealand College of Obstetrics and Gynaecology (RANZCOG). We collected 606 responses from a target population of 2296 (response rate 26.3%). Results When complications occur, sleep was affected of 80%, family and social relationships of 55% and physical health of 48% of respondents. The major sources of support were from colleagues (83%), family (82%) and medical defence organisations (73%), with professional bodies perceived as providing least support. Nearly 80% of respondents felt the need to talk to someone they trust during times of complications. Overall, 100% of respondents used at least one QA tool (62% used two, 26% three and 9% four QA strategies). There were significant differences between respondent groups in use of the QA tools. Conclusions Surgical complications have a significant impact on the well-being of Australian and New Zealand obstetricians and gynaecologists. Existing support comes from colleagues and family, but structured, unbiased support for surgeons from a professional source is urgently warranted.

Why are early maturing girls less active? Links between pubertal development, psychological well-being, and physical activity among girls at ages 11 and 13

Previous research has shown that early maturing girls at age I I have lower subsequent physical activity at age 13 in comparison to later maturing girls. Possible reasons for this association have not been assessed. This study examines girls' psychological response to puberty and their enjoyment of physical activity as intermediary factors linking pubertal maturation and physical activity. Participants included 178 girls who were assessed at age 11, of whom 168 were reassessed at age 13. All participants were non-Hispanic white and resided in the US. Three measures of pubertal development were obtained at age I I including Tanner breast stage, estradiol levels, and mothers' reports of girls' development on the Pubertal Development Scale (PDS). Measures of psychological well-being at ages I I and 13 included depression, global self-worth, perceived athletic competence, maturation fears, and body esteem. At age 13, girls' enjoyment of physical activity was assessed using the Physical Activity Enjoyment Scale and their daily minutes of moderate-to-vigorous physical activity (MVPA) were assessed using objective monitoring. Structural Equation Modeling was used to assess direct and indirect pathways between pubertal development at age I I and MVPA at age 13. In addition to a direct effect of pubertal development on MVPA, indirect effects were found for depression, global self-worth and maturity fears controlling for covariates. In each instance, more advanced pubertal development at age I I was associated with lower psychological wellbeing at age 13, which predicted lower enjoyment of physical activity at age 13 and in turn lower MVPA. Results from this study suggest that programs designed to increase physical activity among adolescent girls should address the self-consciousness and discontent that girls' experience with their bodies during puberty, particularly if they mature earlier than their peers, and identify activities or settings that make differences in body shape less conspicuous.

The experiences of teachers teaching children with Down syndrome in the early years of schooling

This innovative collective case study research documented teachers' experiences of teaching children with Down syndrome in the early years of schooling in Australia. Results indicated differences in teachers' conceptualisation of children with Down syndrome as learners and how these variations impacted the way the child was included within the class. Unique to this research was the utilisation of a mind-mapping technique of data collection which effectively captured the individual nature of teachers' experiences, making implicit knowledge explicit through description and interpretation of these experiences. Overall findings indicated that teachers were more likely to include children with Down syndrome into general education classrooms if they operated within a contemporary understanding of disability, had positive support from key stakeholders such as school principals and parents/caregivers, and had access to current information on Down syndrome from professional bodies.

A peaking and tailing approach to education and curriculum renewal for sustainable development

Contextual factors for sustainable development such as population growth, energy, and resource availability and consumption levels, food production yield, and growth in pollution, provide numerous complex and rapidly changing education and training requirements for a variety of professions including engineering. Furthermore, these requirements may not be clearly understood or expressed by designers, governments, professional bodies or the industry. Within this context, this paper focuses on one priority area for greening the economy through sustainable development—improving energy efficiency—and discusses the complexity of capacity building needs for professionals. The paper begins by acknowledging the historical evolution of sustainability considerations, and the complexity embedded in built environment solutions. The authors propose a dual-track approach to building capacity building, with a short-term focus on improvement (i.e., making peaking challenges a priority for postgraduate education), and a long-term focus on transformational innovation (i.e., making tailing challenges a priority for undergraduate education). A case study is provided, of Australian experiences over the last decade with regard to the topic area of energy efficiency. The authors conclude with reflections on implications for the approach.

Selective neuronal differentiation of neural stem cells induced by nanosecond microplasma agitation

An essential step for therapeutic and research applications of stem cells is their ability to differentiate into specific cell types. Neuronal cells are of great interest for medical treatment of neurodegenerative diseases and traumatic injuries of central nervous system (CNS), but efforts to produce these cells have been met with only modest success. In an attempt of finding new approaches, atmospheric-pressure room-temperature microplasma jets (MPJs) are shown to effectively direct in vitro differentiation of neural stem cells (NSCs) predominantly into neuronal lineage. Murine neural stem cells (C17.2-NSCs) treated with MPJs exhibit rapid proliferation and differentiation with longer neurites and cell bodies eventually forming neuronal networks. MPJs regulate ~. 75% of NSCs to differentiate into neurons, which is a higher efficiency compared to common protein- and growth factors-based differentiation. NSCs exposure to quantized and transient (~. 150. ns) micro-plasma bullets up-regulates expression of different cell lineage markers as β-Tubulin III (for neurons) and O4 (for oligodendrocytes), while the expression of GFAP (for astrocytes) remains unchanged, as evidenced by quantitative PCR, immunofluorescence microscopy and Western Blot assay. It is shown that the plasma-increased nitric oxide (NO) production is a factor in the fate choice and differentiation of NSCs followed by axonal growth. The differentiated NSC cells matured and produced mostly cholinergic and motor neuronal progeny. It is also demonstrated that exposure of primary rat NSCs to the microplasma leads to quite similar differentiation effects. This suggests that the observed effect may potentially be generic and applicable to other types of neural progenitor cells. The application of this new in vitro strategy to selectively differentiate NSCs into neurons represents a step towards reproducible and efficient production of the desired NSC derivatives. © 2013.