Taxation of multinational banks : using formulary apportionment to reflect economic reality

The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment.

Regulating virtual environments

Online gaming environments feature a number of challenging regulatory issues; a diverse player base, uneven power relationship, and lack of real dispute resolution mechanisms. By conducting an ethnographic study of the online environment Eve Online, and using as a comparative the offshore gaming industry, I consider how we might look to regulate, and resolve disputes within, online gaming environments. In doing so, I adopted a novel approach to the study of online gaming environments - that of norms - which gave significance not only to the terms of service dictated by platform providers and their legal advisors, but also to the social and ludic limitations and affordances players constructed themselves. Finally, through an account of the evolution of regulatory mechanisms and dispute resolution in the offshore gambling industry, I consider how an environment which features much in common with online gaming environments overcame a number of these challenges within the last 10-15 years, and what lessons might be taken from those experiences and applied to contemporary online gaming environments.

Neural network-based detection of virtual environment anomalies

The increasingly widespread use of large-scale 3D virtual environments has translated into an increasing effort required from designers, developers and testers. While considerable research has been conducted into assisting the design of virtual world content and mechanics, to date, only limited contributions have been made regarding the automatic testing of the underpinning graphics software and hardware. In the work presented in this paper, two novel neural network-based approaches are presented to predict the correct visualization of 3D content. Multilayer perceptrons and self-organizing maps are trained to learn the normal geometric and color appearance of objects from validated frames and then used to detect novel or anomalous renderings in new images. Our approach is general, for the appearance of the object is learned rather than explicitly represented. Experiments were conducted on a game engine to determine the applicability and effectiveness of our algorithms. The results show that the neural network technology can be effectively used to address the problem of automatic and reliable visual testing of 3D virtual environments.

Gartner Surface Process Modelling movie

AR process modelling movie presented at Gartner BPM Summit in Sydney, August, 2011. Video showing us using the MS Surface at QUT to perform collaborative process modelling.

A simulated annealing algorithm for energy efficient virtual machine placement

Improving energy efficiency has become increasingly important in data centers in recent years to reduce the rapidly growing tremendous amounts of electricity consumption. The power dissipation of the physical servers is the root cause of power usage of other systems, such as cooling systems. Many efforts have been made to make data centers more energy efficient. One of them is to minimize the total power consumption of these servers in a data center through virtual machine consolidation, which is implemented by virtual machine placement. The placement problem is often modeled as a bin packing problem. Due to the NP-hard nature of the problem, heuristic solutions such as First Fit and Best Fit algorithms have been often used and have generally good results. However, their performance leaves room for further improvement. In this paper we propose a Simulated Annealing based algorithm, which aims at further improvement from any feasible placement. This is the first published attempt of using SA to solve the VM placement problem to optimize the power consumption. Experimental results show that this SA algorithm can generate better results, saving up to 25 percentage more energy than First Fit Decreasing in an acceptable time frame.

Energy-efficient virtual machine placement in data centers by genetic algorithm

Server consolidation using virtualization technology has become an important technology to improve the energy efficiency of data centers. Virtual machine placement is the key in the server consolidation. In the past few years, many approaches to the virtual machine placement have been proposed. However, existing virtual machine placement approaches to the virtual machine placement problem consider the energy consumption by physical machines in a data center only, but do not consider the energy consumption in communication network in the data center. However, the energy consumption in the communication network in a data center is not trivial, and therefore should be considered in the virtual machine placement in order to make the data center more energy-efficient. In this paper, we propose a genetic algorithm for a new virtual machine placement problem that considers the energy consumption in both the servers and the communication network in the data center. Experimental results show that the genetic algorithm performs well when tackling test problems of different kinds, and scales up well when the problem size increases.

Verifying a Student Engagement, Success and Retention Maturity Model (SESR-MM): A reality check of the model using data derived from three universities

Australian higher education institutions (HEIs) have entered a new phase of regulation and accreditation which includes performance-based funding relating to the participation and retention of students from social and cultural groups previously underrepresented in higher education. However, in addressing these priorities, it is critical that HEIs do not further disadvantage students from certain groups by identifying them for attention because of their social or cultural backgrounds, circumstances which are largely beyond the control of students. In response, many HEIs are focusing effort on university-wide approaches to enhancing the student experience because such approaches will enhance the engagement, success and retention of all students, and in doing so, particularly benefit those students who come from underrepresented groups. Measuring and benchmarking student experiences and engagement that arise from these efforts is well supported by extensive collections of student experience survey data. However no comparable instrument exists that measures the capability of institutions to influence and/or enhance student experiences where capability is an indication of how well an organisational process does what it is designed to do (Rosemann & de Bruin, 2005). We have proposed that the concept of a maturity model (Marshall, 2010; Paulk, 1999) may be useful as a way of assessing the capability of HEIs to provide and implement student engagement, success and retention activities and we are currently articulating a Student Engagement, Success and Retention Maturity Model (SESR-MM), (Clarke, Nelson & Stoodley, 2012; Nelson, Clarke & Stoodley, 2012). Our research aims to address the current gap by facilitating the development of an SESR-MM instrument that aims (i) to enable institutions to assess the capability of their current student engagement and retention programs and strategies to influence and respond to student experiences within the institution; and (ii) to provide institutions with the opportunity to understand various practices across the sector with a view to further improving programs and practices relevant to their context. Our research extends the generational approach which has been useful in considering the evolutionary nature of the first year experience (FYE) (Wilson, 2009). Three generations have been identified and explored: First generation approaches that focus on co-curricular strategies (e.g. orientation and peer programs); Second generation approaches that focus on curriculum (e.g. pedagogy, curriculum design, and learning and teaching practice); and third generation approaches—also referred to as transition pedagogy—that focus on the production of an institution-wide integrated holistic intentional blend of curricular and co-curricular activities (Kift, Nelson & Clarke, 2010). Our research also moves beyond assessments of students’ experiences to focus on assessing institutional processes and their capability to influence student engagement. In essence, we propose to develop and use the maturity model concept to produce an instrument that will indicate the capability of HEIs to manage and improve student engagement, success and retention programs and strategies. The issues explored in this workshop are (i) whether the maturity model concept can be usefully applied to provide a measure of institutional capability for SESR; (ii) whether the SESR-MM can be used to assess the maturity of a particular set of institutional practices; and (iii) whether a collective assessment of an institution’s SESR capabilities can provide an indication of the maturity of the institution’s SESR activities. The workshop will be approached in three stages. Firstly, participants will be introduced to the key characteristics of maturity models, followed by a discussion of the SESR-MM and the processes involved in its development. Secondly, participants will be provided with resources to facilitate the development of a maturity model and an assessment instrument for a range of institutional processes and related practices. In the final stage of the workshop, participants will “assess” the capability of these practices to provide a collective assessment of the maturity of these processes. References Australian Council for Educational Research. (n.d.). Australasian Survey of Student Engagement. Retrieved from http://www.acer.edu.au/research/ausse/background Clarke, J., Nelson, K., & Stoodley, I. (2012, July). The Maturity Model concept as framework for assessing the capability of higher education institutions to address student engagement, success and retention: New horizon or false dawn? A Nuts & Bolts presentation at the 15th International Conference on the First Year in Higher Education, “New Horizons,” Brisbane, Australia. Department of Education, Employment and Workplace Relations. (n.d.). The University Experience Survey. Advancing quality in higher education information sheet. Retrieved from http://www.deewr.gov.au/HigherEducation/Policy/Documents/University_Experience_Survey.pdf Kift, S., Nelson, K., & Clarke, J. (2010) Transition pedagogy - a third generation approach to FYE: A case study of policy and practice for the higher education sector. The International Journal of the First Year in Higher Education, 1(1), pp. 1-20. Marshall, S. (2010). A quality framework for continuous improvement of e-Learning: The e-Learning Maturity Model. Journal of Distance Education, 24(1), 143-166. Nelson, K., Clarke, J., & Stoodley, I. (2012). An exploration of the Maturity Model concept as a vehicle for higher education institutions to assess their capability to address student engagement. A work in progress. Submitted for publication. Paulk, M. (1999). Using the Software CMM with good judgment, ASQ Software Quality Professional, 1(3), 19-29. Wilson, K. (2009, June–July). The impact of institutional, programmatic and personal interventions on an effective and sustainable first-year student experience. Keynote address presented at the 12th Pacific Rim First Year in Higher Education Conference, “Preparing for Tomorrow Today: The First Year as Foundation,” Townsville, Australia. Retrieved from http://www.fyhe.com.au/past_papers/papers09/ppts/Keithia_Wilson_paper.pdf

Practical considerations for integrating alternate reality gaming into science education

In this article, I present my experience with integrating an alternate reality gaming (ARG) framework into a pre-service science teacher education course. My goal is to provide an account of my experiences that can inform other science education practitioners at the tertiary and secondary levels that wish to adopt a similar approach in their classes. A game was designed to engage pre-service teachers with issues surrounding the declining enrolments in science, technology, engineering and mathematics disciplines (i.e., the STEM crisis; Tytler, 2007) and ways of re-engaging learners with STEM subjects. The use of ARG in science education is highly innovative. Literature on the use of ARG for educational purposes is scarce so in the article I have drawn on a range of available literature on gaming and ARG to define what it is and to suggest how it can be included in school science classrooms.

The use of virtual prototyping to rehearse the sequence of construction work involving mobile cranes

Purpose – Rehearsing practical site operations is without doubt one of the most effective methods for minimising planning mistakes, because of the learning that takes place during the rehearsal activity. However, real rehearsal is not a practical solution for on-site construction activities, as it not only involves a considerable amount of cost but can also have adverse environmental implications. One approach to overcoming this is by the use of virtual rehearsals. The purpose of this paper is to investigate an approach to simulation of the motion of cranes in order to test the feasibility of associated construction sequencing and generate construction schedules for review and visualisation. Design/methodology/approach – The paper describes a system involving two technologies, virtual prototyping (VP) and four-dimensional (4D) simulation, to assist construction planners in testing the sequence of construction activities when mobile cranes are involved. The system consists of five modules, comprising input, database, equipment, process and output, and is capable of detecting potential collisions. A real-world trial is described in which the system was tested and validated. Findings – Feedback from the planners involved in the trial indicated that they found the system to be useful in its present form and that they would welcome its further development into a fully automated platform for validating construction sequencing decisions. Research limitations/implications – The tool has the potential to provide a cost-effective means of improving construction planning. However, it is limited at present to the specific case of crane movement under special consideration. Originality/value – This paper presents a large-scale, real life case of applying VP technology in planning construction processes and activities.

Battling in a virtual world: a proposal for increased copyright protection of multimedia products in Australia

This article discusses the adequacy of copyright protection afforded to multimedia products pursuant to the Copyright Act 1968 (Cth) and in response to international obligations. The paper critically evaluates the effect that the most recent amendments to the Copyright Act have had on the protection of copyright in multimedia products. An outline of some practical measures of protection available to copyright owners as alternatives or complements to the current statutory regime is provided, ultimately concluding that the current legislative protection is ineffective. The paper closes by considering possible future reform by way of statutory amendments to the Copyright Act aimed at increasing protection of copyright in multimedia products.

Plant-produced vaccines: promise and reality

Plant-produced vaccines are a much-hyped development of the past two decades, whose time to embrace reality may have finally come. Vaccines have been developed against viral, bacterial, parasite and allergenic antigens, for humans and for animals; a wide variety of plants have been used for stable transgenic expression as well as for transient expression via Agrobacterium tumefaciens and plant viral vectors. A great many products have shown significant immunogenicity; several have shown efficacy in target animals or in animal models. The realised potential of plant-produced vaccines is discussed, together with future prospects for production and registration. © 2008 Elsevier Ltd. All rights reserved.

Participatory content creation and collective intelligence in Rio de Janeiro's favelas [Virtual presentation]

This proposal combines ethnographic techniques and discourse studies to investigating a collective of people engaged with audiovisual productions who collaborate in Curta Favela’s workshops in Rio de Janeiro’s favelas. ‘Favela’ is often translated simply as ‘slum’ or ‘shantytown’, but these terms connote negative characteristics such as shortage, poverty, and deprivation referring to favelas which end up stigmatizing these low income suburbs. Curta Favela (Favela Shorts) is an independent project which all participants join to use photography and participatory audiovisual production as a tool for social change and raising consciousness. As cameras are not affordable for favelas dwellers, Curta Favela’s volunteers teach favela residents how they can use their mobile phones and compact cameras to take pictures and make movies, and afterwards, how they can edit the data using free editing video software programs and publish it on the Internet. To record audio, they use their mp3 or mobile phones. The main aim of this study is to shed light not only on how this project operates, but also to highlight how collective intelligence can be used as a way of fighting against the lack of basic resources.

Solo life to Second Life : the design of physical and virtual learning spaces inspired by the drama classroom

This paper explores the design of virtual and physical learning spaces developed for students of drama and theatre studies. What can we learn from the traditional drama workshop that will inform the design of drama and theatre spaces created in technology-mediated learning environments? The authors examine four examples of spaces created for online, distance and on-campus students and discuss the relationship between the choice of technology, the learning and teaching methods, and the outcomes for student engagement. Combining insights from two previous action research projects, the discussion focuses on the physical space used for contemporary drama workshops, supplemented by Web 2.0 technologies; a modular online theatre studies course; the blogging space of students creating a group devised play; and the open and immersive world of Second Life, where students explore 3D simulations of historical theatre sites. The authors argue that the drama workshop can be used as inspiration for the design of successful online classrooms. This is achieved by focusing on students’ contributions to the learning as individuals and group members, the aesthetics and mise-en-scene of the learning space, and the role of mobile and networked technologies. Students in this environment increase their capacity to become co-creators of knowledge and to achieve creative outcomes. The drama workshop space in its physical and virtual forms is seen as a model for classrooms in other disciplines, where dynamic, creative and collaborative spaces are required.

The Sapphire Vortex : blending virtual world machinima with real world commentary for effective learning of criminal law

Traditional approaches to teaching criminal law in Australian law schools include lectures that focus on the transmission of abstracted and decontextualised knowledge, with content often prioritised at the expense of depth. This paper discusses The Sapphire Vortex, a blended learning environment that combines a suite of on-line modules using Second Life machinima to depict a narrative involving a series of criminal offences and the ensuing courtroom proceedings, expert commentary by practising lawyers and class discussions.