What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

Universities, SMEs and innovation frameworks : think global, act local?

Universities are increasingly encouraged to take a leading role in economic development, particularly through innovation. Simultaneously, economic development policy itself is increasingly focused on small and medium-sized enterprises (SMEs), creating overlapping interactions in the roles of government policy, universities and SMEs and the processes of innovation creation and dissemination. This paper examines issues arising from these developments and relating to the key stakeholders (industry, government and universities in particular), the enabling mechanisms (network governance, relevant education, training and learning, and suitable structures), and local and cross-local links. The authors then use quantitative analysis of 450 SMEs in the UK to begin to evaluate the roles of universities and highlight areas for further theoretical development.

The epistemology that maintains white race privilege, power and control of Indigenous Studies and Indigenous peoples' participation in universities

This paper represents my attempt to turn the gaze and demonstrate how Indigenous Studies is controlled in some Australian universities in ways that witness Indigenous peoples being further marginalised, denigrated and exploited. I have endeavoured to do this through sharing an experience as a case study. I have opted to write about it as a way of exposing the problematic nature of racism, systemic marginalisation, white race privilege and radicalised subjectivity played out within an Australian higher education institution and because I am dissatisfied with the on-going status quo. In bringing forth analysis to this case study, I reveal the relationships between oppression, white race privilege and institutional privilege and the epistemology that maintains them. In moving from the position of being silent on this experience to speaking about it, I am able to move from the position of object to subject and to gain a form of liberated voice (hooks 1989:9). Furthermore, I am hopeful that it will encourage others to examine their own practices within universities and to challenge the domination that continues to subjugate Indigenous peoples.

Employing the five-factor mentoring instrument : analysing mentoring practices for teaching primary science.

Primary science education is a concern around the world and quality mentoring within schools can develop preservice teachers’ practices. A five-factor model for mentoring has been identified, namely, personal attributes, system requirements, pedagogical knowledge, modelling, and feedback. Final-year preservice teachers (mentees, n=211) from three Turkish universities were administered a previously validated instrument to gather perceptions of their mentoring in primary science teaching. ANOVA indicated that each of these five factors was statistically significant (p<.001) with mean scale scores ranging from 3.36 to 4.12. Although mentees perceived their mentors to provide evaluation feedback (95%), model classroom management (88%), guide their preparation (96%), and outline the science curriculum (92%), the majority of mentors were perceived not to assist their mentees in 10 of the 34 survey items. Professional development programmes that target the specific needs of these mentors may further enhance mentoring practices for advancing primary science teaching.

The information systems discipline in Australian universities : a contextual framework

This chapter presents the contextual framework for the second phase of a multi-method, multiple study of the information systems (IS) academic discipline in Australia. The chapter outlines the genesis of a two-phase Australian study, and positions the study as the precursor to a larger Pacific-Asia study. Analysis of existing literature on the state of IS and on relevant theory underpins a series of individual Australian state case studies summarised in this chapter and represented as separate chapters in the book. This chapter outlines the methodological approach employed, with emphasis on the case-study method of the multiple state studies. The process of multiple peer review of the studies is described. Importantly, this chapter summarises and analyses each of the subsequent chapters of this book, emphasising the role of a framework developed to guide much of the data gathering and analysis. This chapter also highlights the process involved in conducting the meta-analysis reported in the final chapter of this book, and summarises some of the main results of the meta-analysis.

Identity and disciplinarity : Multi-disciplinary student cohorts in Higher Education [Abstract]

This paper will describe a research project that examines the implications of multidisciplinary student cohorts on teaching and learning within undergraduate and postgraduate units in higher education. Whist students generally specialise in one discipline, it is also common that, at some point during their degree, they will choose to undertake subjects that are outside their specialist area. Students may choose a multidisciplinary learning experience either out of interest or because the subject is seen as complementary to their core discipline. When the lens of identity is applied to the multi-disciplinary cohorts in undergraduate and postgraduate units, it assists in identifying learning needs. The nature of disciplinarity, and the impact it has on students’ academic identity, presents challenges to both students and teachers when they engage in teaching and learning, impacting on curriculum design, assessment practices and teaching delivery strategies (Winberg, 2008). This project aims to identify the barriers that exist to effective teaching and learning in units that have multidisciplinary student cohorts. It will identify the particular needs of students in multidisciplinary student cohorts and determine a teaching and learning model that meets the needs of such cohorts. References Becher, T. & Trowler, P.R. (2001). Academic tribes and territories: Intellectual enquiry and the culture of the discipline. Buckingham, UK: Open University Press. Light, G. & Cox, R. (2001). Learning and teaching in higher education: A reflective professional. Thousand Oaks, CA: Sage. Neumann, R. (2001). Disciplinary differences and university teaching. Studies in Higher Education, 26 (2), 135-46. Neumann, R., Parry, S. & Becher, T. (2002). Teaching and Learning in their disciplinary contexts: A conceptual analysis. Studies in Higher Education, 27(4), 405-417. Taylor, P.G. (1999) Making Sense of Academic Life: Academics, Universities and Change. Buckingham, UK: Open University Press. Winberg, C. (2008). Teaching engineering/engineering teaching: interdisciplinary collaboration and the construction of academic identities. Teaching in Higher Education, 13(3), 353 - 367.

A sustainable model for university-industry learning partnership : Issues for universities

Using work integrated learning (WIL) in university-industry learning partnerships as a means of developing the deeper and more complex skills of managers is receiving growing interest in the literature. This paper suggests that there are currently, two basic approaches to WIL – the traditional model and the customisation model. While each has strengths, each also has limitations. Responding the call of Patrick et al (2008) for more discussion and research on WIL stratagems, this paper proposes a third model – the sustainable learning partnership – as an option to encourage deeper, more complex and more long-term capacity building in management development.

Creative clusters and universities : the cluster concept in economics and geography

This paper considers the history of the cluster concept in urban economic geography, and its relationship to recent debates about creative cities. It then looks at the role that universities can play in the development of a creative cluster, as well as some of the potential pitfalls.

Creative Economies, Creative Cities: Asian-European Perspectives

Thirteen papers examine Asian and European experiences with developing national and city policy agendas around cultural and creative industries. Papers discuss policy transfer and the field of the cultural and creative industries--what can be learned from Europe; creative industries across cultural borders--the case of video games in Asia; spaces of culture and economy--mapping the cultural-creative cluster landscape; beyond networks and relations--toward rethinking creative cluster theory; the capital complex--Beijing's new creative clusters; the European creative class and regional development--how relevant Richard Florida's theory is for Europe; getting out of place--the mobile creative class taking on the local--a U.K. perspective on the creative class; Asian cities and limits to creative capital theory; the creative industries, governance, and economic development--a U.K. perspective; Shanghai's emergence into the global creative economy; Shanghai moderne--creative economy in a creative city?; urbanity as a political project--toward post-national European cities; and alternative policies in urban innovation. Contributors include economists. Kong is with the Department of Geography at the National University of Singapore. O'Connor is at Queensland University of Technology. Index.

Executive and organisational leadership development in universities : exploring key elements and perceptions

Organisational and leadership development is said to be one of the most challenging and important activities facing universities, particularly in the current environment of fast-paced change and accelerated age-related attrition. Succession leadership development being timely, the purpose of this study was to explore the nature of leadership development most suited to meeting the leadership and organisational development challenges for contemporary universities. A blend of literature-based and empirical research was undertaken. This resulted in seven papers submitted to internationally refereed journals; five papers published, one in press, and one under review. Six of these are sole authored papers and one is a co-authored paper. The papers identify some of the issues and challenges facing the tertiary sector. They shed light on factors influencing executive and organisational leadership development deriving from the literature review and from empirical research reporting the views of current university leaders. The papers and submission document herein include recommendations and suggested models informing executive and organisational leadership development in universities. The "Lantern" model - an Illuminated Model for Organisational Leadership Development - is a key original conceptual model framing the study.

Associations among body size dissatisfaction, perceived dietary control, and diet history in African American and European American women

European American (EA) women report greater body dissatisfaction and less dietary control than do African American (AA) women. This study investigated whether ethnic differences in dieting history contributed to differences in body dissatisfaction and dietary control, or to differential changes that may occur during weight loss and regain. Eighty-nine EA and AA women underwent dual-energy X-ray absorptiometry to measure body composition and completed questionnaires to assess body dissatisfaction and dietary control before, after, and one year following, a controlled weight-loss intervention. While EA women reported a more extensive dieting history than AA women, this difference did not contribute to ethnic differences in body dissatisfaction and perceived dietary control. During weight loss, body satisfaction improved more for AA women, and during weight regain, dietary self-efficacy worsened to a greater degree for EA women. Ethnic differences in dieting history did not contribute significantly to these differential changes. Although ethnic differences in body image and dietary control are evident prior to weight loss, and some change differentially by ethnic group during weight loss and regain, differences in dieting history do not contribute significantly to ethnic differences in body image and dietary control.

Enterprise systems in universities : a teaching case

This teaching case aims to contribute to understanding the phenomenon of Enterprise Systems (ES) implementations in universities. Through this case, students will gain understanding of the importance of ‘contextual elements’ for large scale information systems (IS) implementations, in particular ES. This teaching case illustrates how these contextual factors contribute to the success or failure of such implementations, and how they can influence the decisions that dictate the lifecycle of such systems. The case describes ES implementations at a leading Australian university, and presents a rich account of the institutional, national and industry-sector contexts that have influenced the directions and decisions taken. The journey encountered with the main Enterprise Systems that support Financials, Human Resources and Facilities are described suggesting the lifecycle phases, critical success factors and lessons learnt.

Validating the IS-Impact model in Australasian universities

This paper presents a novel study that aims to contribute to understanding the phenomenon of Enterprise Systems (ES) evaluation in Australasian universities. The proposed study addresses known limitations of arguably the most significant dependent variable in the Information System (IS) field - IS Success or IS-Impact. This study adopts the IS-Impact measurement model, reported by Gable et al. (2008), as the primary commencing theory-base and applies research extension strategy described by Berthon et al. (2002); extending both theory and the context. This study employs a longitudinal, multi-method research design, with two interrelated phases – exploratory and confirmatory. The exploratory phase aims to investigate the applicability and sufficiency of the IS-Impact dimensions and measures in the new context. The confirmatory phase will gather quantitative data to statistically validate IS-Impact model as a formative index.