Framework investigations for harmonizing global taxation of internet commerce

Identifies and evaluates contemporary global approaches to taxation in internet commerce. Adapts the principles of evidence-based medicine to develop a working model for evidence-based taxation. A collaborative extranet structure is used to validate the axioms underpinning the critical success factors for a modern knowledge management solution.

Glonacalling doctorates?: The international and global connectedness of Australian PhD graduates

Simon Marginson and Gary Rhoades coined the term ‘glonacal’ the express the interconnectedness of global, national and local social relations, especially in terms educational systems and experiences. This paper presents some selected data from a recent ARC Discovery Project entitled Research capacity-building: the development of the Australian PhD programs in national and emerging global contexts. Some of selected data show the extent Australian PhD theses have addressed topics in South and East Asia as an illustration of how research capacity-building may be created in/for Australia through topics which address problems or ideas located in other (in this case East and South Asia) national and local contexts. Other data relate to the international movements of—particularly astronomy and chemistry—PhD graduates out of Australia, some of whom return to Australia. The paper discusses these movements in terms of PhD culture being ‘glonacal’ in nature from its programs and postdoctoral relations.

Crash landing at INSEAD : initiating a grounded theory of the pedagogical effectiveness of simulation games for teaching aspects of entrepreneurship

A practical teaching difficulty arising in a conducive environment provided opportunity to turn the particular problem into a case study with generic implications. Little research has been conducted on the use or effectiveness of simulation games for teaching entrepreneurship. In the context of established literature critiquing the effectiveness of simulation games as teaching devices in managerial contexts and at a point where problems in using a simulation game as part of entrepreneurship course became evident, the authors designed and executed a single-case research project to generate initial theoretical propositions about the pedagogical effectiveness of simulation games for teaching various concepts and aspects of entrepreneurship. The case analysed the perceived learning environment created when the Sky-High simulation was played by 41 MBA students taking an elective entrepreneurship course at INSEAD. The research design embodied the established methodological principles specified by Yin (1989), for effective case research. Theory building was based upon the grounded-theorizing procedures articulated by Glaser and Strauss (1967). Analysis and synthesis produced a grounded theory, in the form of a normative argument, containing four attribute categories and associated properties required of a simulation game to make it an efficacious teaching device in entrepreneurship contexts. The establishment of this grounded theory has made it both desirable and feasible to contemplate creation of an ISO quality standard for educational simulation games.

A grounded theory of intuition among occupational therapists in mental health practice

Objectives: This study aimed to explore occupational therapists’ understanding and use of intuition in mental health practice.
Method: Using a grounded theory approach, a theoretical sample of nine occupational therapists practising in mental health settings participated in semi-structured interviews. Data were analysed using the constant comparative method.
Findings: Intuition was found to be embedded within clinical reasoning. From the data, intuition was defined as knowledge without conscious awareness of reasoning. The participants viewed intuition as elusive and underground, and suggested that professional experience led to a more comfortable use of intuition. Using intuition relied on therapists’ understanding of their own and others’ emotions, and intuition partnered analysis within their clinical reasoning. A grounded theory of the use of intuition in mental health settings is proposed.
Conclusion: Occupational therapists practising in mental health settings understand intuition to be an instinctive understanding of situations, resulting from their professional experience and the understanding of emotions.

A practical approach to achieving agility : a theory of constraints perspective

This article documents an action research (AR) project aimed at identifying the practical steps needed to become an agile manufacturer through a combination of the theory of constraints (TOC) and resource- based view (RBV) approaches in a small to medium enterprise (SME) in the Australian manufacturing sector. To date, lean production has been highlighted as a possible catalyst for creating an agile manufacturer, despite the evidence suggesting that lean manufacturing lacks the responsiveness and adaptability to effectively handle a rapidly changing market place and only works well in a stable environment. A more flexible system of production is required to fully encompass the agile characteristics needed to attain a competitive advantage. This research provides empirical evidence that the TOC perspective can be used as a practical approach for becoming an agile manufacturer. The study provides a workable approach for small firms to achieve ‘Agility’ in practice.

The extended mind theory of cognitive distortions in sex offenders

An innovative theory of the nature of cognition, the extended mind theory (EMT), has emerged recently in the cognitive science literature. According to the EMT, the boundaries of the mind extend beyond the boundaries of skull and skin, into the world beyond. My aim in this paper is to consider the practical implications of the EMT for therapists working with sex offenders' cognitive distortions. First, I provide an overview of the key assumptions of EMT. Secondly, I draw out the major implications of this novel theory of cognition for the assessment and treatment of cognitive distortions in sex offenders. Thirdly, to make the analysis more concrete, I discuss briefly how the treatment module of cognitive restructuring could proceed according to the EMT.

An integrated theory of sexual offending

This paper represents a first attempt to provide an integrated framework to explain the onset, development, and maintenance of sexual offending. According to the Integrated Theory of Sexual Offending (ITSO), sexual abuse occurs as a consequence of a number of interacting causal variables. We examine the factors that affect brain development (evolution, genetic variations and neurobiology) and ecological factors (social and cultural environment, personal circumstances, physical environment) and discuss how they impact upon core neuropsychological functions underpinning human action. The ITSO then explains how clinical symptoms arise from the interaction between these neurological systems and ecological factors. The capacity of the ITSO to incorporate competing theories of sexual offending is considered, and we end the paper by critically evaluating its usefulness in stimulating research and further theory development.

Extending the mind into the world : a new theory of cognitive distortions in sex offenders

A recent trend in cognitive science and neuroscience has been the stress on the importance of human embodiment for cognitive development and the way external factors can be viewed as part of human beings' extended cognitive system (Clark, 2008; Johnson, 2007). Our aim in this paper is to present the extended mind theory (EMT) and outline its implications for understanding and treating cognitive distortions in sex offenders. We will first briefly examine the two most prominent theories of cognitive distortions in the sexual offending arena, Abel et al.'s (1984) post offense theory and Ward's (2000) implicit theory model. We will then examine their limitations and provide an overview of the EMT. Finally, we will apply the EMT to the sexual offending area and demonstrate the advantages of this novel conception of cognition.