Collaborative academic/practitioner research in project management : theory and models

Purpose – The purpose of this paper is to provide of a review of the theory and models underlying project management (PM) research degrees that encourage reflective learning. Design/methodology/approach – Review of the literature and reflection on the practice of being actively involved in conducting and supervising academic research and disseminating academic output. The paper argues the case for the potential usefulness of reflective academic research to PM practitioners. It also highlights theoretical drivers of and barriers to reflective academic research by PM practitioners. Findings – A reflective learning approach to research can drive practical results though it requires a great deal of commitment and support by both academic and industry partners. Practical implications – This paper suggests how PM practitioners can engage in academic research that has practical outcomes and how to be more effective at disseminating these research outcomes. Originality/value – Advanced academic degrees, in particular those completed by PM practitioners, can validate a valuable source of innovative ideas and approaches that should be more quickly absorbed into the PM profession’s sources of knowledge. The value of this paper is to critically review and facilitate a reduced adaptation time for implementation of useful reflective academic research to industry.

Incentivising private health insurance through the income tax regime : Capitalising on behavioural models

The Australian income tax regime is generally regarded as a mechanism by which the Federal Government raises revenue, with much of the revenue raised used to support public spending programs. A prime example of this type of spending program is health care. However, a government may also decide that the private sector should provide a greater share of the nation's health care. To achieve such a policy it can bring about change through positive regulation, or it can use the taxation regime, via tax expenditures, not to raise revenue but to steer or influence individuals in its desired direction. When used for this purpose, tax expenditures steer taxpayers towards or away from certain behaviour by either imposing costs on, or providing benefits to them. Within the context of the health sector, the Australian Federal Government deploys social steering via the tax system, with the Medicare Levy Surcharge and the 30 percent Private Health Insurance Rebate intended to steer taxpayer behaviour towards the Government’s policy goal of increasing the amount of health provision through the private sector. These steering mechanisms are complemented by the ‘Lifetime Health Cover Initiative’. This article, through the lens of behavioural economics, considers the ways in which these assorted mechanisms might have been expected to operate and whether they encourage individuals to purchase private health insurance.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 1)

Formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. The conclusion that the unitary taxation model may be theoretically superior to the current arm's-length model that applies to multinational banks, despite significant implementation, compliance, and enforcement issues, is based on the unitary taxation model providing greater alignment with the unique features of these banks. The formulary apportionment model looks to the economic substance of the multinational entity and, in this sense, adopts a substance-over- form approach. Formulary apportionment further recognizes the impossibility of using arm's-length pricing for economically interdependent multinational entities. A final advantage to formulary apportionment, which is also a consequence of this model achieving greater inter-nation equity, is the elimination of double taxation.

The implementation of social and economic policy through the tax regime : a review of Australia's tax expenditures program

Each year the Australian Federal Treasury releases its Tax Expenditures Statement providing details of concessions, benefits, and incentives delivered through the tax regime to Australian taxpayers. The current Tax Expenditures Statement, released on 25 January 2008, lists approximately 300 tax expenditures and reports on the estimated pecuniary value in terms of revenue foregone, estimated to be a total of $50.12 billion for the 2006-07 financial year. Apart from the annual Tax Expenditures Statement, and despite the recurring fiscal impact, there is very little other scrutiny of Australia’s Federal tax expenditures program. This is despite tax expenditures often being seen as an alternative to direct expenditures with similar impact on the Federal budget. The object of tax expenditures is to provide government assistance and meet government objectives, and, as such, tax expenditures are departures from the revenue raising aspect of the tax regime. Within this context, this article examines the fundamental concept of tax expenditures as contrasted with direct expenditures and considers the role they play in the current tax regime.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, 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. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

A review of models and model usage scenarios for an airport complex system

Airports represent the epitome of complex systems with multiple stakeholders, multiple jurisdictions and complex interactions between many actors. The large number of existing models that capture different aspects of the airport are a testament to this. However, these existing models do not consider in a systematic sense modelling requirements nor how stakeholders such as airport operators or airlines would make use of these models. This can detrimentally impact on the verification and validation of models and makes the development of extensible and reusable modelling tools difficult. This paper develops from the Concept of Operations (CONOPS) framework a methodology to help structure the review and development of modelling capabilities and usage scenarios. The method is applied to the review of existing airport terminal passenger models. It is found that existing models can be broadly categorised according to four usage scenarios: capacity planning, operational planning and design, security policy and planning, and airport performance review. The models, the performance metrics that they evaluate and their usage scenarios are discussed. It is found that capacity and operational planning models predominantly focus on performance metrics such as waiting time, service time and congestion whereas performance review models attempt to link those to passenger satisfaction outcomes. Security policy models on the other hand focus on probabilistic risk assessment. However, there is an emerging focus on the need to be able to capture trade-offs between multiple criteria such as security and processing time. Based on the CONOPS framework and literature findings, guidance is provided for the development of future airport terminal models.

The uses of multilingualism in digital culture : the case of inter-language linking

Language-use has proven to be the most complex and complicating of all Internet features, yet people and institutions invest enormously in language and crosslanguage features because they are fundamental to the success of the Internet’s past, present and future. The thesis takes into focus the developments of the latter – features that facilitate and signify linking between or across languages – both in their historical and current contexts. In the theoretical analysis, the conceptual platform of inter-language linking is developed to both accommodate efforts towards a new social complexity model for the co-evolution of languages and language content, as well as to create an open analytical space for language and cross-language related features of the Internet and beyond. The practiced uses of inter-language linking have changed over the last decades. Before and during the first years of the WWW, mechanisms of inter-language linking were at best important elements used to create new institutional or content arrangements, but on a large scale they were just insignificant. This has changed with the emergence of the WWW and its development into a web in which content in different languages co-evolve. The thesis traces the inter-language linking mechanisms that facilitated these dynamic changes by analysing what these linking mechanisms are, how their historical as well as current contexts can be understood and what kinds of cultural-economic innovation they enable and impede. The study discusses this alongside four empirical cases of bilingual or multilingual media use, ranging from television and web services for languages of smaller populations, to large-scale, multiple languages involving web ventures by the British Broadcasting Corporation, the Special Broadcasting Service Australia, Wikipedia and Google. To sum up, the thesis introduces the concepts of ‘inter-language linking’ and the ‘lateral web’ to model the social complexity and co-evolution of languages online. The resulting model reconsiders existing social complexity models in that it is the first that can explain the emergence of large-scale, networked co-evolution of languages and language content facilitated by the Internet and the WWW. Finally, the thesis argues that the Internet enables an open space for language and crosslanguage related features and investigates how far this process is facilitated by (1) amateurs and (2) human-algorithmic interaction cultures.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 2)

As stated in Part 1 of this article, formulary appointment does not attempt to undertake a transactional division of a highly integrated multinational entity; rather, it allocates income to the jurisdictions based on economically justifiable formula. This article argues that the unitary taxation model is superior to the current arms-lenght model for the taxation of multinational banks despite significant implementation, complicance and enforcement issues. Part one of the article gave some background on the taxation of multinational banks, followed by a discussion of their uniqueness, and the theoretical benefits of the unitary tax model for multinational banking. Part 2 below covers the practical implications of accepting formulary apportionment as an 'optimal' regime for taxing multinational banks.

Economic fluctuations and productivity in the Malaysian construction sector

Growth in productivity is the key determinant of the long-term health and prosperity of an economy. The construction industry being one of major strategic importance, its productivity performance has a significant effect on national economic growth. The relationship between construction output and economy has received intensive studies, but there is lack of empirical study on the relationship between construction productivity and economic fluctuations. Fluctuations in construction output are endemic in the industry. In part they are caused by the boom and slump of the economy as a whole and in part by the nature of the construction product. This research aims to uncover how the productivity of construction sector is influenced in the course of economic fluctuations in Malaysia. Malaysia has adopted three economic policies – New Economic Policy (1971-1990), National Development Policy (1991-2000) and the National Vision Policy (2001-2010) since gaining independence in 1959. The Privatisation Master Plan was introduced in 1991. Operating within this historical context, the Malaysian construction sector has experienced four business cycles since 1960. A mixed-method design approach is adopted in this study. Quantitative analysis was conducted on the published official statistics of the construction industry and the overall economy in Malaysia between 1970 and 2009. Qualitative study involved interviews with a purposive sample of 21 industrial participants. This study identified a 32-year long building cycle appears in 1975-2006. It is superimposed with three shorter construction business cycles in 1975-1987, 1987-1999 and 1999-2006. The correlations of Construction labour productivity (CLP) and GDP per capita are statistically significant for the 1975-2006 building cycle, 1987-1999 and 1999-2006 construction business cycles. It was not significant in 1975-1987 construction business cycles. The Construction Industry Surveys/Census over the period from 1996 to 2007 show that the average growth rate of total output per employee expanded but the added value per employee contracted which imply high cost of bought-in materials and services and inefficient usage of purchases. The construction labour productivity is peaked at 2004 although there is contraction of construction sector in 2004. The residential subsector performed relatively better than the other sub-sectors in most of the productivity indicators. Improvements are found in output per employee, value added per employee, labour competitiveness and capital investment but declines are recorded in value added content and capital productivity. The civil engineering construction is most productive in the labour productivity nevertheless relatively poorer in the capital productivity. The labour cost is more competitive in the larger size establishment. The added value per labour cost is higher in larger sized establishment attributed to efficient in utilization of capital. The interview with the industrial participant reveals that the productivity of the construction sector is influenced by the economic environment, the construction methods, contract arrangement, payment chain and regulatory policies. The fluctuations of construction demand have caused companies switched to defensive strategy during the economic downturn and to ensure short-term survival than to make a profit for the long-term survival and growth. It leads the company to take drastic measures to curb expenses, downsizing, employ contract employment, diversification and venture overseas market. There is no empirical evidence supports downsizing as a necessary step in a process of reviving productivity. The productivity does not correlate with size of firm. A relatively smaller and focused firm is more productive than the larger and diversified organisation. However diversified company experienced less fluctuation in both labour and capital productivity. In order to improve the productivity of the construction sector, it is necessary to remove the negatives and flaws from past practices. The recommended measures include long-term strategic planning and coordinated approaches of government agencies in planning of infrastructure development and to provide regulatory environments which encourage competition and facilitate productivity improvement.

Copyright enforcement in the networked society : guiding principles for protecting copyright

This paper argues that any future copyright policy should be proportional and flexible and be developed from a clear and evidence-based approach. An approach is required that carefully balances the incentives and rewards provided to economic rights holders against fundamental rights of privacy, self-expression, due process and the user rights embodied in copyright law to protect access, learning, critique, and reuse. This paper also suggests that while adequate enforcement measures are certainly part of a solution to a well functioning lawful, enforcement alone can never solve the root cause of unlawful file-sharing, since it utterly fails to address supply-side market barriers. Focus on enforcement measures alone continues to leave out a legitimate but un-served market demand, susceptible to unlawful alternatives. A competitive and consumer friendly digital content market and an appropriate legal framework to enable easy lawful access to digital content are essential preconditions for the creation of a culture of lawful, rather than unlawful, consumption.

Numerical models to simulate the thermal performance of LSF wall panels

Fire safety of buildings has been recognised as very important by the building industry and the community at large. Gypsum plasterboards are widely used to protect light gauge steel frame (LSF) walls all over the world. Gypsum contains free and chemically bound water in its crystal structure. Plasterboard also contains gypsum (CaSO4.2H2O) and calcium carbonate (CaCO3). The dehydration of gypsum and the decomposition of calcium carbonate absorb heat, and thus are able to protect LSF walls from fires. Kolarkar and Mahendran (2008) developed an innovative composite wall panel system, where the insulation was sandwiched between two plasterboards to improve the thermal and structural performance of LSF wall panels under fire conditions. In order to understand the performance of gypsum plasterboards and LSF wall panels under standard fire conditions, many experiments were conducted in the Fire Research Laboratory of Queensland University of Technology (Kolarkar, 2010). Fire tests were conducted on single, double and triple layers of Type X gypsum plasterboards and load bearing LSF wall panels under standard fire conditions. However, suitable numerical models have not been developed to investigate the thermal performance of LSF walls using the innovative composite panels under standard fire conditions. Continued reliance on expensive and time consuming fire tests is not acceptable. Therefore this research developed suitable numerical models to investigate the thermal performance of both plasterboard assemblies and load bearing LSF wall panels. SAFIR, a finite element program, was used to investigate the thermal performance of gypsum plasterboard assemblies and LSF wall panels under standard fire conditions. Appropriate values of important thermal properties were proposed for plasterboards and insulations based on laboratory tests, literature review and comparisons of finite element analysis results of small scale plasterboard assemblies from this research and corresponding experimental results from Kolarkar (2010). The important thermal properties (thermal conductivity, specific heat capacity and density) of gypsum plasterboard and insulation materials were proposed as functions of temperature and used in the numerical models of load bearing LSF wall panels. Using these thermal properties, the developed finite element models were able to accurately predict the time temperature profiles of plasterboard assemblies while they predicted them reasonably well for load bearing LSF wall systems despite the many complexities that are present in these LSF wall systems under fires. This thesis presents the details of the finite element models of plasterboard assemblies and load bearing LSF wall panels including those with the composite panels developed by Kolarkar and Mahendran (2008). It examines and compares the thermal performance of composite panels developed based on different insulating materials of varying densities and thicknesses based on 11 small scale tests, and makes suitable recommendations for improved fire performance of stud wall panels protected by these composite panels. It also presents the thermal performance data of LSF wall systems and demonstrates the superior performance of LSF wall systems using the composite panels. Using the developed finite element of models of LSF walls, this thesis has proposed new LSF wall systems with increased fire rating. The developed finite element models are particularly useful in comparing the thermal performance of different wall panel systems without time consuming and expensive fire tests.

Impressions of China : Zhang Yimou's outdoor theme productions

This thesis examines contemporary mediated spectacles used in regional tourism strategies. In recent years there has been growing occurrence of ‘formatted entertainment models’ in China. With this in mind, this thesis explores the ways in which traditional cultural resources are being converted to generate diverse, hybrid commodities. The unique business model of Zhang Yimou, known as the Impression Series provides the case study. The thesis examines multilayered representations of products which continuously form, and are formatted, under the logic of the cultural market. The case study highlights the revival of traditional Chinese culture, a new branding of the Chinese national image and rising ‘soft power’. Primarily, the thesis argues that personal celebrity endorsement is replacing political propaganda heroes in promoting an alternative image of China. Zhang Yimou and Impression West Lake function as a dual branding mechanism that combines ‘people marketing’ and ‘place marketing’ for the development of a ‘created in China’ cultural commodity as well as for the generation of positive economic outcomes. Secondly, the thesis identifies how natural resources linked with a local tourism industry are articulated into cultural products and how this is experienced by visitors. Culture is a core component of China’s ‘soft power.’ Cultural experience’ strategies such as Impression combine global marketing and local cultural forces. The thesis argues that a creative entrepreneur has more advantages in promoting ‘soft power’ than governmental propaganda strategies. Thirdly, Impression West Lake encapsulates the rise of the creative entrepreneur with the help of local government authorities. Even though government cultural policy-makers can facilitate the cultural infrastructure, they ultimately rely on the entrepreneur’s creative vision and understanding of the market. Finally, based on the study of Impression West Lake, the thesis outlines future opportunities for social, cultural and economic reform in China.

Extreme science and engineering : a higher education widening participation initiative at QUT

The QUT Extreme Science and Engineering program provides free hands-on workshops to schools, presented by scientists and engineers to students from prep to year 12 in their own classrooms. The workshops are tied to the school curriculum and give students access to professional quality instruments, helping to stimulate their interest in science and engineering, with the aim of generating a greater take up of STEM related subjects in the senior high school years. In addition to engaging students in activities, workshop presenters provide role models of both genders, helping to breakdown preconceived ideas of the type of person who becomes a scientist or engineer and demystifying the university experience. The Extreme Science and Engineering vans have been running for 10 years and as such demonstrate a sustainable and reproducible model for schools engagement. With funding provided through QUT’s Widening Participation Equity initiative (HEPPP funded) the vans which averaged 120 school visits each year has increased to 150+ visits in 2010. Additionally 100+ workshops (hands-on and career focused) have been presented to students from low socio-economic status schools, on the three QUT campuses in 2011. While this is designed as a long-term initiative the short term results have been very promising, with 3000 students attending the workshops in the first six months and teacher and students feedback has been overwhelmingly positive.

The economics of happiness : a lifetime perspective

The three studies in this thesis focus on happiness and age and seek to contribute to our understanding of happiness change over the lifetime. The first study contributes by offering an explanation for what was evolving to a ‘stylised fact’ in the economics literature, the U-shape of happiness in age. No U-shape is evident if one makes a visual inspection of the age happiness relationship in the German socio-economic panel data, and, it seems counter-intuitive that we just have to wait until we get old to be happy. Eliminating the very young, the very old, and the first timers from the analysis did not explain away regression results supporting the U-shape of happiness in age, but fixed effect analysis did. Analysis revealed found that reverse causality arising from time-invariant individual traits explained the U-shape of happiness in age in the German population, and the results were robust across six econometric methods. Robustness was added to the German fixed effect finding by replicating it with the Australian and the British socio-economic panel data sets. During analysis of the German data an unexpected finding emerged, an exceedingly large negative linear effect of age on happiness in fixed-effect regressions. There is a large self-reported happiness decline by those who remain in the German panel. A similar decline over time was not evident in the Australian or the British data. After testing away age, time and cohort effects, a time-in-panel effect was found. Germans who remain in the panel for longer progressively report lower levels of happiness. Because time-in-panel effects have not been included in happiness regression specifications, our estimates may be biased; perhaps some economics of the happiness studies, that used German panel data, need revisiting. The second study builds upon the fixed-effect finding of the first study and extends our view of lifetime happiness to a cohort little visited by economists, children. Initial analysis extends our view of lifetime happiness beyond adulthood and revealed a happiness decline in adolescent (15 to 23 year-old) Australians that is twice the size of the happiness decline we see in older Australians (75 to 86 yearolds), who we expect to be unhappy due to declining income, failing health and the onset of death. To resolve a difference of opinion in the literature as to whether childhood happiness decreases, increases, or remains flat in age; survey instruments and an Internet-based survey were developed and used to collect data from four hundred 9 to 14 year-old Australian children. Applying the data to a Model of Childhood Happiness revealed that the natural environment life-satisfaction domain factor did not have a significant effect on childhood happiness. However, the children’s school environment and interactions with friends life-satisfaction domain factors explained over half a steep decline in childhood happiness that is three times larger than what we see in older Australians. Adding personality to the model revealed what we expect to see with adults, extraverted children are happier, but unexpectedly, so are conscientious children. With the steep decline in the happiness of young Australians revealed and explanations offered, the third study builds on the time-invariant individual trait finding from the first study by applying the Australian panel data to an Aggregate Model of Average Happiness over the lifetime. The model’s independent variable is the stress that arises from the interaction between personality and the life event shocks that affect individuals and peers throughout their lives. Interestingly, a graphic depiction of the stress in age relationship reveals an inverse U-shape; an inverse U-shape that looks like the opposite of the U-shape of happiness in age we saw in the first study. The stress arising from life event shocks is found to explain much of the change in average happiness over a lifetime. With the policy recommendations of economists potentially invoking unexpected changes in our lives, the ensuing stress and resulting (un)happiness warrant consideration before economists make policy recommendations.

Tests and Models of Non-compositional Concepts

The question of under what conditions conceptual representation is compositional remains debatable within cognitive science. This paper proposes a well developed mathematical apparatus for a probabilistic representation of concepts, drawing upon methods developed in quantum theory to propose a formal test that can determine whether a specific conceptual combination is compositional, or not. This test examines a joint probability distribution modeling the combination, asking whether or not it is factorizable. Empirical studies indicate that some combinations should be considered non-compositionally.