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The purpose of this paper is to investigate the application of taxation legislation to a mythical character.

The paper takes the form of humorous fiction.

The paper suggests that different understanding of concepts can produce unexpected results.

Taxation legislation is difficult to apply to mythical characters.

The paper is a humorous story designed for Christmas reading.

The state of citizenship education in Australia continues to attract media attention as evidenced by two recent newspaper headlines, Students take apathetic view of democracy and Teach young about democracy. These headlines were reporting on the latest findings of the Australian Council for Educational Research (ACER) on school students understanding of democracy. As a part of a 28‐nation civics survey, the ACER found half of Australian students had no grasp of democracy (ranking them behind countries like Poland, Cyprus and the Slovak Republic); lacked clarity about the Constitution, elections, voting systems or the role of groups like trade unions; were unwilling to engage in politics; and believed politics was relatively unimportant

Barry Down describes curriculum design in much the same way when he claims that in the years following World War Two Australian civics education was planned under ‘perpetual tension and conflict between the imperatives of capitalism and democracy’. The suggestion seems to be that an ideal democratic education is possible, if short‐term political and economic considerations had not prevented this. I argue that this suggestion is naive. The democratic idea is not static ‘short term prudential requirements of the moment’, whether concerned with war, imperialism, fear of communism, industrial development, or otherwise, create the conditions by which democratic society is defined. This definition is embedded in civics education with the hope that children might perfect that society in adulthood. But visions of the ideal society do not only concern civics education, lessons on right behaviour. Rather, the very world children are educated to see depends on the politics and economics at the time that curriculum is designed. The content of lessons, the way the lessons are taught, and the underlying assumptions about what the world is like ‐ all are constituted by politics. Therefore, to understand civics education it is important to delve deeper and locate the epistemological basis of social studies education in the political context of its time. What children are taught about the social world as a whole should be considered before civics education can make any sense. To make this argument I look at the two curricula used at Victorian primary schools in the mid twentieth century, put in place in 1934 and 1952

This article begins with a case study of the Sandwell Telecare Project, an innovatory venture to pioneer the introduction of electronic aids to enable vulnerable people to live independently. The article concludes with an account of the evaluation, which was undertaken by an independent consultant.The publication of this article is particularly timely in view of the Department of Health's expressed intention to make a substantial national investment in assistive technology such as the Sandwell Telecare Project for the two years from 2006. The investment will be known as the Preventative Technology Grant.

The depth and breadth of the market for contingent claims, including exotic options, has expanded dramatically. Regulators have expressed concern regarding the risks of exotics to the financial system, due to the difficulty of hedging these instruments. Recent literature focuses on the difficulties in hedging exotic options, e.g., liquidity risk and other violations of the standard Black‐Scholes model. This article provides insight into hedging problems associated with exotic options: 1) hedging in discrete versus continuous time, 2) transaction costs, 3) stochastic volatility, and 4) non‐constant correlation. The author applies simulation analysis of these problems to a variety of exotics, including Asian options, barrier options, look‐back options, and quanto options.

This article re‐examines the theoretical foundation of self‐directed teamwork theory in light of current developments in organizational America, and suggests propositions about the relationship between teamwork and organizational policies such as downsizing. Teamwork is the exercise of creativity and autonomy by employees in pursuit of organizational goals. Effective teamwork requires a sense of trust and inclusion on the part of these employees. Organizational practices such as downsizing and contingent labor can erode this trust. If organizations wish to avoid undermining the financial, productivity and morale gains of teamwork, while observing their broader social responsibilities, they should reconsider their reliance upon downsizing and contingent workforces as a quick and dirty means of achieving cost savings.

The problematization indicates the need for enhancing the understanding of hybrid settings as potentially dynamic, changing and fragile. The purpose of this paper is to generate the knowledge through a conceptualization of the relationship between hybrid organizing and object, helping us understand how and why hybridization takes place or de-hybridizing occurs.

The study is based on a longitudinal qualitative case study of an attempt to introduce cost-benefit calculations as a management initiative in the social sector. In total, 18 observations of meetings and 48 interviews were done.

The main contribution is the empirically detailed description of how hybridizing must be understood in connection to a complex task at hand. A core observation is how complexity is escaped by either an intensive framing or compartmentalization – the former either leading to a disciplined hybrid allowing efficient action or to a hot and contested situation characterized by inertia. The latter, compartmentalization, presupposes less complexity with the potential of full de-hybridization into single-purpose organizing, failing to deal with the complex task at hand.

A limitation is the one case approach and further research could focus on other settings.

The paper provides concepts useful for analysis of specific cooperative arrangements.

The authors believe that the findings can bring useful insights to professionals, policy makers and others who are engaging in and addressing complex societal issues, not least within the public sector, a matter all too often overlooked by the accounting research community.

The originality of the paper is the focus on the organization and control in relation to the task at hand.

In an independent view of the evolution of ISO 9000 and the quality award models, Tito Conti, one of the chief architects of the European model for business excellence, warns of the the dangers of a developing hegemony.

The case of the Canadian Forest Round Table on Sustainable Development provides evidence of diverse stakeholder representatives managing their conflict through dialogue, informal exchange, and field trips. This case study reveals new insights on factors which facilitate constructive conflict management and collaboration in a multistakeholder context. The findings indicate the value of dialogue, common evidence, and shared experience. Implications for theory and practice are discussed.