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.

Sections of the city : architecturalising the tools of urban morphology

The study of urban morphology has become an expanding field of research within the architectural discipline, providing theories to be used as tools in the understanding and design of urban landscapes from the past, the present and into the future. Drawing upon contemporary architectural design theory, this investigation reveals what a sectional analysis of an urban landscape can add to the existing research methods within this field. This paper conducts an enquiry into the use of the section as a tool for urban morphological analysis. Following the methodology of the British school of urban morphology, sections through the urban fabric of the case study city of Brisbane are compared. The results are categorised to depict changes in scale, components and utilisation throughout various timeframes. The key findings illustrate how the section, when read in conjunction with the plan can be used to interpret changes to urban form and the relationship that this has to the quality of the urban environment in the contemporary city.

Innovative approaches to teaching engineering drawing at tertiary institutions

This paper arises from our concern for the level of teaching of engineering drawing at tertiary institutions in Australia. Little attention is paid to teaching hand drawing and tolerancing. Teaching of engineering drawing is usually limited to computer-aided design (CAD) using AutoCAD or one of the solid-modelling packages. As a result, many engineering graduates have diffi culties in understanding how views are produced in different projection angles, are unable to produce engineering drawings of professional quality, or read engineering drawings, and unable to select fits and limits or surface roughness. In the Faculty of Built Environment and Engineering at the Queensland University of Technology new approaches to teaching engineering drawing have been introduced. In this paper the results of these innovative approaches are examined through surveys and other research methods.

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...

Architecture post mortem : the diastolic architecture of decline, dystopia, and death

Architecture Post Mortem surveys architecture’s encounter with death, decline, and ruination following late capitalism. As the world moves closer to an economic abyss that many perceive to be the death of capital, contraction and crisis are no longer mere phases of normal market fluctuations, but rather the irruption of the unconscious of ideology itself. Post mortem is that historical moment wherein architecture’s symbolic contract with capital is put on stage, naked to all. Architecture is not irrelevant to fiscal and political contagion as is commonly believed; it is the victim and penetrating analytical agent of the current crisis. As the very apparatus for modernity’s guilt and unfulfilled drives-modernity’s debt-architecture is that ideological element that functions as a master signifier of its own destruction, ordering all other signifiers and modes of signification beneath it. It is under these conditions that architecture theory has retreated to an “Alamo” of history, a final desert outpost where history has been asked to transcend itself. For architecture’s hoped-for utopia always involves an apocalypse. This timely collection of essays reformulates architecture’s relation to modernity via the operational death-drive: architecture is but a passage between life and death. This collection includes essays by Kazi K. Ashraf, David Bertolini, Simone Brott, Peggy Deamer, Didem Ekici, Paul Emmons, Donald Kunze, Todd McGowan, Gevork Hartoonian, Nadir Lahiji, Erika Naginski, and Dennis Maher. Contents: Introduction: ‘the way things are’, Donald Kunze; Driven into the public: the psychic constitution of space, Todd McGowan; Dead or alive in Joburg, Simone Brott; Building in-between the two deaths: a post mortem manifesto, Nadir Lahiji; Kant, Sade, ethics and architecture, David Bertolini; Post mortem: building deconstruction, Kazi K. Ashraf; The slow-fast architecture of love in the ruins, Donald Kunze; Progress: re-building the ruins of architecture, Gevork Hartoonian; Adrian Stokes: surface suicide, Peggy Deamer; A window to the soul: depth in the early modern section drawing, Paul Emmons; Preliminary thoughts on Piranesi and Vico, Erika Naginski; architectural asceticism and austerity, Didem Ekici; 900 miles to Paradise, and other afterlives of architecture, Dennis Maher; Index.

Custom digital workflows : a new framework for design analysis integration

Flexible information exchange is critical to successful design-analysis integration, but current top-down, standards-based and model-oriented strategies impose restrictions that contradicts this flexibility. In this article we present a bottom-up, user-controlled and process-oriented approach to linking design and analysis applications that is more responsive to the varied needs of designers and design teams. Drawing on research into scientific workflows, we present a framework for integration that capitalises on advances in cloud computing to connect discrete tools via flexible and distributed process networks. We then discuss how a shared mapping process that is flexible and user friendly supports non-programmers in creating these custom connections. Adopting a services-oriented system architecture, we propose a web-based platform that enables data, semantics and models to be shared on the fly. We then discuss potential challenges and opportunities for its development as a flexible, visual, collaborative, scalable and open system.

Custom digital workflows : a new framework for design analysis integration

Flexible information exchange is critical to successful design integration, but current top-down, standards-based and model-oriented strategies impose restrictions that are contradictory to this flexibility. In this paper we present a bottom-up, user-controlled and process-oriented approach to linking design and analysis applications that is more responsive to the varied needs of designers and design teams. Drawing on research into scientific workflows, we present a framework for integration that capitalises on advances in cloud computing to connect discrete tools via flexible and distributed process networks. Adopting a services-oriented system architecture, we propose a web-based platform that enables data, semantics and models to be shared on the fly. We discuss potential challenges and opportunities for the development thereof as a flexible, visual, collaborative, scalable and open system.

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.

Deleuzian dolls : subverting identities through intergenerational collaborative drawing

This paper explores concepts of desire and rhizomatic working through a series of intergenerational collaborative drawing episodes. Particularly, mother/daughter relationships are examined via drawings created by the author and her young daughter. Drawings hold on their surface unpredictable connections to things experienced, known, conceptualized and imagined. In the context of this paper desire is seen to drive adults and children into expressing and making a mark, to make an imprint. Here, the prompts that inform a drawing are regarded as a rhizomatic network of chaotic actions and thoughts that connect each drawer to the tools, the paper and each other in unpredictable and mutable ways. The paper concludes by discussing how these intergenerational collaborative drawing episodes offer opportunities to re-imagine relationships, communications and learning in early childhood education.

Finding out about children's meaning making through drawing together

When I was seven I worked on a science project about caterpillars and moths. I was completely immersed in this project, fascinated by caterpillar body markings, the rhythmical, semi-circular pattern caterpillars adopt to eat leaves, their spiral construction of the chrysalis, and their transformation into moths or butterflies. I demonstrated my fascination, my research and study through carefully executed and detailed drawings. I could read and write well, but I wasn’t as interested in writing and produced a half-page summary to support my visual work.

Facebook : a 24 hour studio environment for contemporary architectural education

The popularity of Web 2.0 technology amongst tertiary students has become an increased talking point due to its pedagogical capabilities. The purpose of this research was to incorporate the social network Facebook within an architectural design studio to reintroduce the social interaction that was once generated within the traditional, 24 hour setting. This interaction has proven vital to an architect’s future as here they develop the initial peer network within the industry. The study draws upon existing literature to gage the effectiveness of introducing Facebook within the contemporary university environment, further, a case study was established within a second year architectural class. The correspondence was monitored at five intervals across the semester, with the information that was shared, quantified. The aim of this research was to provide the necessary foundation for the feasibility on the possible inclusion of Facebook within architectural tertiary education.

Re-strengthening 20th century architectural heritage : A case study of Brisbane City Hall restoration

Restoring old buildings to conform the current building policies and standards is a great challenge to engineers and architects. The restoration of the Brisbane City Hall, a heritage building listed by the State of Queensland in Australia, developed an innovative approach to upgrade the building using the method called ‘concrete overlay’ following the guidelines of both the International Council on Monuments and Sites and the Burra Charter of Australia. Concrete overlay is a new method of structural strengthening by drilling new reinforcement and placing new concrete on top of the existing structure, akin to a bone transplant or bone grafting in the case of a human being. This method is popularly used for newer bridges which have suffered load stresses. However, this method had never been used on any heritage buildings which were built on different conditions and standards. The compatibility of this method is currently being monitored. Most of the modern historic buildings are rapidly deteriorating and require immediate interventions in order to be saved. As most of these heritage buildings are on the stage of advanced deterioration, significant attempts are being made and several innovations are being applied to upgrade these structures to conform with the current building requirements. To date, the knowledge and literature in regarding ‘concrete cancer’ in relation to rehabilitating these reinforced concrete heritage structures is significantly lacking. It is hoped that the method of concrete overlay and the case study of Brisbane City Hall restoration will contribute to the development of restoration techniques and policies for Modern Heritage Buildings.

The study of design elements and people’s behaviour in campus public space : how design shapes user’s behaviour

A growing body of researches provided evidence of the successful design in particular focus on design elements, ranging from colour, lighting, technology, landscape and spatial arrangement. However, no example or literature investigates the opportunities for linking these design elements in a practical base. Drawing upon existing architectural design theory, this paper investigates the relationship between design elements regards to public’s behavioural response to the public space. The aims of this paper are two-fold: first to examine whether there is a direct relationship between the two, and second to find out how the design elements could be coordinated together to influence not only the activities but also the environment, function and experience. To meet this objective, observation, behavioural mapping, interview and cognitive mapping methodologies are used. The present study involves two local case studies to find out the relationship between design elements in order to assist the design of a better public space for public activities. Correlation between the design elements shows that public activities is more likely to happen in relatively space with well balance of design. These finding provide a better understanding of public space design by gaining deeper perceptive between design and user’s behaviour, consequently improving social activities and interactions in public space. Moreover, it focuses on campus public areas which can be a vital aspect of university campus and play a valuable role in the overall success of public space design.

Open up the building : architectural relevance of building-users and their participations

As buildings have become more advanced and complex, our ability to understand how they are operated and managed has diminished. Modern technologies have given us systems to look after us but it appears to have taken away our say in how we like our environment to be managed. The aim of this paper is to discuss our research concerning spaces that are sensitive to changing needs and allow building-users to have a certain level of freedom to understand and control their environment. We discuss why, what we call the Active Layer, is needed in modern buildings; how building inhabitants are to interact with it; and the development of interface prototypes to test consequences of having the Active Layer in our environment.