Tax expenditures in Australia : the elevation from ‘disguised’ expenditures to architectural pillars of the 21st century

The current Australian Treasury approach to tax expenditures management and reporting is a culmination of 36 years of Government and Parliamentary reviews and reports. The most notable outcome of these reviews and reports is the publication of the annual tax expenditures statement, which commenced in 1986. Since its inception, the Australian annual tax expenditures statements have themselves been the subject of review. Most recently, the Australian National Audit Office has undertaken a performance audit in the Department of the Treasury and released its report entitled Preparation of the Tax Expenditures Statement. In addition to this 2008 report, a second recent opportunity to consider tax expenditures within the Australian tax regime has arisen. The Australian tax system is currently undergoing a comprehensive and broad review with the terms of reference requiring a consideration of all relevant tax expenditures. While the recommendations of the Australian National Audit Office are not novel, and it is not unusual for a broader review to consider the role of tax expenditures within the Australian tax system, both the recommendations of the Australian National Audit Office and the views of the current Review Panel take on a renewed sense of importance given the proliferation of tax expenditures in Australia. Tax expenditures, in terms of number and pecuniary value, have increased significantly in Australia in recent years. The latest Tax Expenditures Statement lists around 320 tax expenditures with the pecuniary value of those expenditures estimated at $73.69 billion or 7.1% of GDP. The largest category of tax expenditures listed in the 2008 Tax Expenditures Statement, totalling $29.23 billion, relate to concessions aimed at retirement savings.

The film studio: film production in the global economy

The Film Studio sheds new light on the evolution of global film production, highlighting the role of film studios worldwide. The authors explore the contemporary international production environment, alleging that global competition is best understood as an unequal and unstable partnership between the 'design interest' of footloose producers and the 'location interest' of local actors. Ben Goldsmith and Tom O'Regan identify various types of film studios and investigate the consequences for Hollywood, international film production, and the studio locations.

Locomotives and stargates : inner‐city studio complexes in Sydney, Melbourne and Toronto

This article examines the place of large studio complexes in plans for the regeneration of inner-city areas of Sydney, Melbourne and Toronto. Recent developments in each city are placed in the context of international audiovisual production dynamics, and are considered in terms of the ways they intersect with a range of policy thinking. They are at once part of particular urban revitalisation agendas, industry development planning, city branding and image-making strategies, and new thinking about film policy at national and sub-national levels. The article views studio complexes through four frames: as particular kinds of studio complex development; as 'locomotives' driving a variety of related industries; as 'stargates' enabling a variety of transformations, including the remediation of contaminated, derelict or outmoded land controlled by public authorities or their agents close to the centre of each city; and as components of the entrepreneurial, internationally oriented city.

Holistic blended design studio model : potential implication in education of Iran

Iran as a developing country faces many considerable shortages of both physical learning environment and inefficient budget to resolve this shortage. Today, Iran needs a $28 billion budget to add 23,000 schools to the existing 120,000 schools to be able to omit two shifts schools [1], [2]. Moreover, the standard learning space is 6-8 square meter per student, while this rate for big cities in Iran is about one square meter per student [1]. This decrease the time students spend in schools. In addition, the education approach in k-12 and higher education is still teacher-centered based and needs to be contemporized with educational, cultural, and technological changes.

Toward a theory of the architectural subject

The extraordinary event, for Deleuze, is the object becoming subject – not in the manner of an abstract formulation, such as the substitution of one ideational representation for another but, rather, in the introduction of a vast, new, impersonal plane of subjectivity, populated by object processes and physical phenomena that in Deleuze’s discovery will be shown to constitute their own subjectivities. Deleuze’s polemic of subjectivity (the refusal of the Cartesian subject and the transcendental ego of Husserl) – long attempted by other thinkers – is unique precisely because it heralds the dawning of a new species of objecthood that will qualify as its own peculiar subjectivity. A survey of Deleuze’s early work on subjectivity, Empirisme et subjectivité (Deleuze 1953), Le Bergsonisme (Deleuze 1968), and Logique du sens (Deleuze 1969), brings the architectural reader into a peculiar confrontation with what Deleuze calls the ‘new transcendental field’, the field of subjectproducing effects, which for the philosopher takes the place of both the classical and modern subject. Deleuze’s theory of consciousness and perception is premised on the critique of Husserlian phenomenology; and ipso facto his question is an architectural problematic, even if the name ‘architecture’ is not invoked...

Sublime acts : desire in the studio

Acknowledging the recent call to review design creativity and consideration of the body's affective states in education, this paper explores how desire, conceptualized as an immanent force (Deleuze & Guattari, 1987) and an irresistible force (Burke, 1753) can be a means of deeper engagement within the design studio. Positing 'disruption or blockage' as a key agent which propels subjects from fields of normalcy to fields of otherness, and subsequently mobilises distinct modes of desire, this paper takes Edmund Burke's Romantic sublime and Patricia Yaeger's feminine sublime as critical lenses through which to review a first year interior program posited around the body. The paper highlights how the embodiment of 'desirous processes' within the design program and relational encounters within the studio represent an overarching pedagogical 'hinge' (Ellsworth, 2005). Rather than being a point of beginning, the start of first year is seen and experienced as a threshold opening to a new rhythm in a proces of becoming that is already underway.

First year industrial design studio-based teaching pedagogies and students’ engagement

Student engagement tends to be viewed as a reflection of learning processes, and in the context of first year university studies, it is a crucial means of an educational process that establishes the foundations for successful later year studies (Krausse and Coates, 2008). In the context of first year design studio teaching in higher education, fostering students’ positive engagement poses challenges to design educators as current trends set these design studios to be large size classes that makes difficult to manage and follow up students’ individual learning experiences. At QUT’s first year industrial design studio classes we engage in a variety of teaching pedagogies from which we identify two of them as instrumental vehicles to foster positive student engagement. Concept bombs and the field trip experience provide such platform as shown in student responses through a learning experience survey.

Bouncing back : the role of design and making in understanding and dealing with adversity

The Bouncing Back Project, which began after the Queensland flood event in January 2011, has organically grown through a number of reiterations as per the diagram above. In the August 2011 it resulted in the physical construction of an Emergency Shelter [designed by GreenLeaf Engineers] in Sydney at the Customs House in Circular Quay and a conference paper publication at the AASA conference. To date this research has progressed without any research grant funding and has resulted in significant media interest. During the construction of the Emergency Shelter we collected a wide range of multimedia data which is being compilled into a documentary focusing on the architecture students’ experience throughout the iterations of Bouncing Back.

Extreme architecture : can architects future proof us against fire and flood.

In the face of Australia’s disaster-prone environment, architects Ian Weir and James Davidson are reconceptualising how our residential buildings might become more resilient to fire, flood and cyclone. With their first-hand experience of natural disasters, James, director of Emergency Architects Australia (EAA), and Ian, one of Australia’s few ‘bushfire architects’, discuss the ways we can design with disaster in mind. Dr Ian Weir is one of Australia’s few ‘bushfire architects’. Exploring a holistic ‘ground up’ approach to bushfire where landscape, building design and habitation patterns are orchestrated to respond to site-specific fire characteristics. Ian’s research is developed through design studio teaching at QUT and through built works in Western Australia’s fire prone forests and heathlands.

Bouncing back : homegrown. Curated exhibition of student work and design workshop

Bouncing Back Architecture Exhibition: This exhibition showcases interpretations of urban resiliency by 2nd and 4th Year undergraduate architecture students who explore the notion of Bouncing Back from the 2011 Queensland floods, in the context of contemporary Brisbane built environment. Design solutions have been expressed in a variety of forms including emergency shelters, flood-proof housing and a range of urban designs, some of which address extreme environmental conditions. Design Process Workshop | Architecture Workshop with Queensland Academy of Creative Industries Students: In collaboration with Homegrown Facilitator Natalie Wright, Lindy Osborne and Glenda Caldwell and some of their architecture students from the QUT School of Design, extended the university design studio experience to 18 Secondary School students, who brainstormed and designed emergency food distribution shelters for those affected by floods. Designs and models created in the workshop were subsequently included in the Bouncing Back Architecture Exhibition.

De-mystifying [a facet of] mobile learning : collaborative media in studio

“Our students have changed radically. Today’s students are no longer the people our educational system was designed to teach” (Prensky, 2001, p. 1). The influx of available new technology has helped to democratise knowledge, transforming when, where and how learning takes place, and changing perceptions of traditional learning landscapes (JISC, 2006; Neary et al., 2010). Mobile computers combined with wireless technology, have completely transformed the educational world; students have turned nomad[ic], engaging in conversations and thinking across traditional campus spaces (Alexander, 2004; Fisher, 2005). In this workshop we will be attempting to de-mystify a facet of mobile learning, by working in small groups to set up and kick start a number of social media sites, which can be used for collaboration and information exchange, in the design studio.

National architecture conference 2012

May was a particularly busy month with lots of exciting architectural things happening in Brisbane, including the sell-out 2012 National Architecture Conference. The total number of conference attendees was 1,625, which was the largest number of attendees to any Australian National Architecture Conference to date. This was the first time that the National Architecture Conference had been held in Brisbane in over 20 years, and the enormous turnout of 947 Queenslanders to the conference was testament to the positive decision to include Brisbane as a conference venue. The theme of this year’s conference was ‘experience’. Building on ideas introduced in the recent ‘natural artifice’ conference, creative directors Shane Thompson, Michael Rayner and Peter Skinner focused closely on the real, sensed experience of architecture within its natural and constructed settings and the experience of designing and making architecture. The conference attracted a variety of high profile international speakers, including architect and professor, Wang Shu, the 2012 Pritzker Architecture Prize Laureate and co-founder of the Amateur Architecture Studio in China. Other highlights included presentations from Peter Rich [South Africa], Kathryn Findlay [United Kingdom], Rachel Neeson [Australia], Anuradha Mathur & Dilip da Cunha [United States] and Kjetil Thorsen [Norway]. QUT had a strong presence at the conference. In addition to pleasing attendance rates from QUT School of Design students and staff, our Head-of-School Professor Paul Sanders, was given the honourable task of introducing keynote speaker Peter Rich, and facilitating the Q&A session after his presentation, which received a standing ovation. There were many events organised for students and young architects by QUT’s SONA reps, including a masterclass, opening party, collaborative design and construction of the SONA Pavilion, and finally, organisation of the all important SONA Hangover Breakfast, the morning after the closing party. The 2012 National Architecture Conference was truly memorable and an experience not to have been missed. I encourage anyone with a passion for architecture and a desire to be completely inspired by current and emerging leaders in our exciting profession, to start making plans to attend next year’s conference.

Monitoring android for collaborative anomaly detection : a first architectural draft

Our daily lives become more and more dependent upon smartphones due to their increased capabilities. Smartphones are used in various ways, e.g. for payment systems or assisting the lives of elderly or disabled people. Security threats for these devices become more and more dangerous since there is still a lack of proper security tools for protection. Android emerges as an open smartphone platform which allows modification even on operating system level and where third-party developers first time have the opportunity to develop kernel-based low-level security tools. Android quickly gained its popularity among smartphone developers and even beyond since it bases on Java on top of "open" Linux in comparison to former proprietary platforms which have very restrictive SDKs and corresponding APIs. Symbian OS, holding the greatest market share among all smartphone OSs, was even closing critical APIs to common developers and introduced application certification. This was done since this OS was the main target for smartphone malwares in the past. In fact, more than 290 malwares designed for Symbian OS appeared from July 2004 to July 2008. Android, in turn, promises to be completely open source. Together with the Linux-based smartphone OS OpenMoko, open smartphone platforms may attract malware writers for creating malicious applications endangering the critical smartphone applications and owners privacy. Since signature-based approaches mainly detect known malwares, anomaly-based approaches can be a valuable addition to these systems. They base on mathematical algorithms processing data that describe the state of a certain device. For gaining this data, a monitoring client is needed that has to extract usable information (features) from the monitored system. Our approach follows a dual system for analyzing these features. On the one hand, functionality for on-device light-weight detection is provided. But since most algorithms are resource exhaustive, remote feature analysis is provided on the other hand. Having this dual system enables event-based detection that can react to the current detection need. In our ongoing research we aim to investigates the feasibility of light-weight on-device detection for certain occasions. On other occasions, whenever significant changes are detected on the device, the system can trigger remote detection with heavy-weight algorithms for better detection results. In the absence of the server respectively as a supplementary approach, we also consider a collaborative scenario. Here, mobile devices sharing a common objective are enabled by a collaboration module to share information, such as intrusion detection data and results. This is based on an ad-hoc network mode that can be provided by a WiFi or Bluetooth adapter nearly every smartphone possesses.