Imperfect indifference : the rhythm, structure and politics of neutrality

Cette thèse propose l’émergence d’une poésie de l’entre deux dans la littérature expérimentale, en suivant ses développements du milieu du vingtième siècle jusqu'au début du vingt-et-unième. Cette notion d’entre-deux poétique se fonde sur une théorie du neutre (Barthes, Blanchot) comme ce qui se situe au delà ou entre l'opposition et la médiation. Le premier chapitre retrace le concept de monotonie dans la théorie esthétique depuis la période romantique où il est vu comme l'antithèse de la variabilité ou tension poétique, jusqu’à l’émergence de l’art conceptuel au vingtième siècle où il se déploie sans interruption. Ce chapitre examine alors la relation de la monotonie à la mélancolie à travers l’analyse de « The Anatomy of Monotony », poème de Wallace Stevens tiré du recueil Harmonium et l’œuvre poétique alphabet de Inger Christensen. Le deuxième chapitre aborde la réalisation d’une poésie de l’entre-deux à travers une analyse de quatre œuvres poétiques qui revisitent l’usage de l’index du livre paratextuel: l’index au long poème “A” de Louis Zukofsky, « Index to Shelley's Death » d’Alan Halsey qui apparait à la fin de l’oeuvre The Text of Shelley's Death, Cinema of the Present de Lisa Robertson, et l’oeuvre multimédia Via de Carolyn Bergvall. Le troisième chapitre retrace la politique de neutralité dans la théorie de la traduction. Face à la logique oppositionnelle de l’original contre la traduction, il propose hypothétiquement la réalisation d’une troisième texte ou « l’entre-deux », qui sert aussi à perturber les récits familiers de l’appropriation, l’absorption et l’assimilation qui effacent la différence du sujet de l’écrit. Il examine l’oeuvre hybride Secession with Insecession de Chus Pato et Erin Moure comme un exemple de poésie de l’entre-deux. A la fois pour Maurice Blanchot et Roland Barthes, le neutre représente un troisième terme potentiel qui défie le paradigme de la pensée oppositionnelle. Pour Blanchot, le neutre est la différence amenée au point de l’indifférence et de l’opacité de la transparence tandis que le désire de Barthes pour le neutre est une utopie lyrique qui se situe au-delà des contraintes de but et de marquage. La conclusion examine comment le neutre correspond au conditions de liberté gouvernant le principe de créativité de la poésie comme l’acte de faire sans intention ni raison.

Imperfect indifference : the rhythm, structure and politics of neutrality

Cette thèse propose l’émergence d’une poésie de l’entre deux dans la littérature expérimentale, en suivant ses développements du milieu du vingtième siècle jusqu'au début du vingt-et-unième. Cette notion d’entre-deux poétique se fonde sur une théorie du neutre (Barthes, Blanchot) comme ce qui se situe au delà ou entre l'opposition et la médiation. Le premier chapitre retrace le concept de monotonie dans la théorie esthétique depuis la période romantique où il est vu comme l'antithèse de la variabilité ou tension poétique, jusqu’à l’émergence de l’art conceptuel au vingtième siècle où il se déploie sans interruption. Ce chapitre examine alors la relation de la monotonie à la mélancolie à travers l’analyse de « The Anatomy of Monotony », poème de Wallace Stevens tiré du recueil Harmonium et l’œuvre poétique alphabet de Inger Christensen. Le deuxième chapitre aborde la réalisation d’une poésie de l’entre-deux à travers une analyse de quatre œuvres poétiques qui revisitent l’usage de l’index du livre paratextuel: l’index au long poème “A” de Louis Zukofsky, « Index to Shelley's Death » d’Alan Halsey qui apparait à la fin de l’oeuvre The Text of Shelley's Death, Cinema of the Present de Lisa Robertson, et l’oeuvre multimédia Via de Carolyn Bergvall. Le troisième chapitre retrace la politique de neutralité dans la théorie de la traduction. Face à la logique oppositionnelle de l’original contre la traduction, il propose hypothétiquement la réalisation d’une troisième texte ou « l’entre-deux », qui sert aussi à perturber les récits familiers de l’appropriation, l’absorption et l’assimilation qui effacent la différence du sujet de l’écrit. Il examine l’oeuvre hybride Secession with Insecession de Chus Pato et Erin Moure comme un exemple de poésie de l’entre-deux. A la fois pour Maurice Blanchot et Roland Barthes, le neutre représente un troisième terme potentiel qui défie le paradigme de la pensée oppositionnelle. Pour Blanchot, le neutre est la différence amenée au point de l’indifférence et de l’opacité de la transparence tandis que le désire de Barthes pour le neutre est une utopie lyrique qui se situe au-delà des contraintes de but et de marquage. La conclusion examine comment le neutre correspond au conditions de liberté gouvernant le principe de créativité de la poésie comme l’acte de faire sans intention ni raison.

Re-examining 'gatekeeping': How journalists communicate the truth about power to the public

Journalists in the “new media” era confront important questions as to whether, or how, they adapt their professional practices to a new interactive on-line form that allows citizens to become involved in the news-making process. This paper seeks to re-establish the relevance of traditional journalism practices in the modern era and suggests that they will remain very much a part of the “new journalism” beyond the digital divide. It does so through examining how broadcast journalism interviews challenge authorities in the “public interest”, and suggests, in conclusion, that such practices remain undiminished by the technical, and accompanying social, changes that are driving the “new media”.

The future of the internet economy : addressing challenges facing the implementation of the Australian national broadband network

Innovation is vital for the future of Australia.s internet economy. Innovations rely on businesses. ability to innovate. Businesses. ability to innovate relies on their employees. The more these individual end users engage in the internet economy, the better businesses. engagement will be. The less these individual end users engage, the less likely a business is to engage and innovate. This means, for the internet economy to function at its fullest potential, it is essential that individual Australians have the capacity to engage with it and participate in it. The Australian federal government is working to facilitate the internet economy through policies, legislation and practices that implement high-speed broadband. The National Broadband Network will be a vital tool for Australia.s internet economy. Its .chief importance¡® is that it will provide faster internet access speeds that will facilitate access to internet services and content. However, an appropriate infrastructure and internet speed is only part of the picture. As the Organisation for Economic Co-operation and Development identified, appropriate government policies are also needed to ensure that vital services are more accessible by consumers. The thesis identifies essential theories and principles underpinning the internet economy and from which the concept of connectedness is developed. Connectedness is defined as the ability of end users to connect with internet content and services, other individuals and organisations, and government. That is, their ability to operate in the internet economy. The NBN will be vital in ensuring connectedness into the future. What is not currently addressed by existing access regimes is how to facilitate end user access capacity and participation. The thesis concludes by making recommendations to the federal government as to what the governing principles of the Australian internet economy should include in order to enable individual end user access capacity.

Not for profit income tax exemption : is there a hole in the bucket, dear Henry?

Australia’s Future Tax System Review, headed by the then head of the Australian Treasury, and the Productivity Commission’s Research Report on the not for profit sector, both examined the state of tax concessions to Australia’s not for profit sector in the light of the High Court’s decision in Commissioner of Taxation v Word Investments Ltd. Despite being unable to quantify with any certainty the pre- or post-Word Investments cost of the tax concessions, both Reports indicated their support for continuation of the income tax exemption. However, the government acted in the 2011 Budget to target the not for profit income tax concessions more precisely, mainly on competitive neutrality grounds. This article examines the income tax exemption by applying the five taxation design principles, proposed in the Australia’s Future Tax System Review, for assessing tax expenditure. The conclusion is that the exemptions can be justified and, further, that a rationale for the exemption can be consistent with the reasoning in the Word Investments case.

Crime is in the air : air pollution and regulation in the UK

This latest briefing by Professor Reece Walters in the What is crime? series, draws attention to an area of harm that is often absent from criminological debate. He highlights the human costs of air pollution and failed attempts to adequately regulate and control such harm. Arguing for a cross disciplinary ‘eco-crime’ narrative, the author calls for greater understanding of the far-reaching consequences of air pollution which could set in train changes which may lead to a ‘more robust and meaningful system of justice’. Describing current arrangements in place to control and regulate air pollution, Walters draws attention to the lack of neutrality in current arrangements and the bias ‘towards the economic imperatives of free trade over and above the centrality of environmental protection’. While attention is often given to direct and individualised instances of ‘crime’, the serious consequences of air pollution are frequently neglected. The negative effects of pollution on health and well-being are often borne by people already experiencing a range of other disadvantages. In a global and national context, it is often the poor who are affected most. Ultimately, political and economic imperatives have historically helped to shape legal and regulatory regimes. Whether this is an inherent flaw in current systems or something that can be overcome in favour of dealing with more wide-ranging harms is an area that requires further discussion and debate.

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.

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.

Submission to House Standing Committee on Infrastructure and Communications : inquiry into the role and potential of the National Broadband Network

Just as telecommunications has played a key role in the global economy,1 high-speed broadband will have a significant role to play in the future of the digital economy. In particular high-speed broadband will have a role to play in the delivery of applications and services necessary for acquiring, and maintaining into the future Australia and Australians’ appropriate education level; community; health services, information provision and support; government services and engagement and participation by the public in the political process.

The Convergent Media Policy Moment

This paper will consider some of the wider contextual and policy questions arising out of four major public inquiries that took place in Australia over 2011–2012: the Convergence Review, the National Classification Scheme Review, the Independent Media Inquiry (Finkelstein Review) and the National Cultural Policy. This paper considers whether we are now witnessing a ‘convergent media policy moment’ akin to the ‘cultural policy moment’ theorized by Australian cultural researchers in the early 1990s, and the limitations of various approaches to understanding policy – including critiques of neoliberalism – in understanding such shifts. It notes the rise of ‘soft law’ as a means of addressing the challenges of regulatory design in an era of rapid media change, with consideration of two cases: the approach to media influence taken in the Convergence Review, and the concept of ‘deeming’ developed in the National Classification Scheme Review.

Human rights, the law, cyber-security and democracy : after the European Convention

Many commentators have treated the internet as a site of democratic freedom and as a new kind of public sphere. While there are good reasons for optimism, like any social space digital space also has its dark side. Citizens and governments alike have expressed anxiety about cybercrime and cyber-security. In August 2011, the Australian government introduced legislation to give effect to Australia becoming a signatory to the European Convention on Cybercrime (2001). At the time of writing, that legislation is still before the Parliament. In this article, attention is given to how the legal and policy-making process enabling Australia to be compliant with the European Convention on Cybercrime came about. Among the motivations that informed both the development of the Convention in Europe and then the Australian exercise of legislating for compliance with it was a range of legitimate concerns about the impact that cybercrime can have on individuals and communities. This article makes the case that equal attention also needs to be given to ensuring that legislators and policy makers differentiate between legitimate security imperatives and any over-reach evident in the implementation of this legislation that affects rule of law principles, our capacity to engage in democratic practices, and our civic and human rights.

Avoiding uninformed responses in destination image questionnaires

Since the first destination image studies were published in the early 1970s, the field has become one of the most popular in the tourism literature. While reviews of the destination image literature show no commonly agreed conceptualisation of the construct, researchers have predominantly used structured questionnaires for measurement. There has been criticism that the way some of these scales have been selected means a greater likelihood of attributes being irrelevant to participants. This opens up the risk of stimulating uninformed responses. The issue of uninformed response was first raised as a source of error 60 years ago. However, there has been little, if any, discussion in relation to destination image measurement, studies of which often require participants to provide opinion-driven rather than fact-based responses. This paper reports the trial of a ‘don’t know’ (DK) non-response option for participants in two destination image questionnaires. It is suggested the use of a DK option provides participants with an alternative to i) skipping the question, ii) using the scale midpoint to denote neutrality, or iii) providing an uninformed response. High levels of DK usage by participants can then alert the marketer of the need to improve awareness of destination performance for potential salient attributes.