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Recent Submissions
A Fixed Reputation? British Wartime Propaganda
(2024) Monger, David
Exploring Individual and Contextual Antecedents of Attitudes toward Cheating and Plagiarism
(Informa UK Limited, 2014) Kuntz, Joana; Butler C
The purpose of this study was to identify the relative contribution of individual and contextual predictors to students' attitudes toward the acceptability of cheating and plagiarism. A group of 324 students from a tertiary institution in New Zealand completed an online survey. The findings indicate that gender, justice sensitivity, and understanding of university policies regarding academic dishonesty were the key predictors of the students' attitudes toward the acceptability of cheating and plagiarism, both as agents of dishonest conduct and as witnesses of misconduct among their peers. The implications of these findings for the development of policies and initiatives in tertiary institutions are discussed. Copyright © 2014 Taylor & Francis Group, LLC.
Moral philosophy, Te Whāriki and gender
(Informa UK Limited, 2019) Delaune, Andrea
Early childhood practice in Aotearoa New Zealand is guided by Te Whāriki, a curriculum which is rich in moral concepts. While there are opportunities for early childhood educators in Aotearoa New Zealand to reflect upon moral concepts in their educational settings, it is the position of this paper that critical engagement with these concepts is hindered by two major factors: lack of exposition on the moral concepts maintained within the English version of the early childhood curriculum document, and a historical gendered divide between theory and practice in early childhood education Aotearoa New Zealand. To address these concerns, the author draws from the philosophical writings of Iris Murdoch with particular focus upon her concept of attention. The theoretical plurality in Te Whāriki and the maternal image of the early childhood teacher are discussed. The author articulates the opportunities offered by Murdoch’s vision to view the curriculum and the early childhood teacher anew.
Integrating tax education into the tertiary education curriculum: a case study of Indonesia
(2024) Wicaksono, Panggah Tri
In the past few years, tax education has become one of the strategic business lines of many tax authorities globally, especially in developing countries with low levels of tax compliance. Various tax education programmes have been developed to engage not only existing taxpayers but also future taxpayers. Tax authorities provide tax education for future taxpayers (students) as a long-term investment in shifting attitudes and behaviour towards taxation. One of the programmes is to incorporate taxation into the education curriculum, ranging from primary school through to tertiary education, making the programme to be more systematic. Despite the importance of tax education, limited research has focused specifically on the implementation of tax education programmes, especially in teaching taxation to students as future taxpayers.
This qualitative study draws on a case study of a tax education programme in Indonesia, where taxation has been taught to students at the tertiary education level as a part of citizenship education in the curriculum. This study aims to investigate the implementation of the programme and explore the factors that could influence the implementation. By using Neo-institutional Theory in Organisation Studies, this study, first, explores how Indonesia’s tax authority operationalises tax education in the form of the integration of tax education into the tertiary education curriculum. Subsequently, this study examines how institutional structures (that is, regulative, normative, and cultural-cognitive structures) shape the implementation of teaching taxation to students in Indonesian tertiary education institutions. This study employs analysis of documents (that is, educational acts and regulations, curriculum documents, and course syllabuses), and semi-structured interviews with policymakers (that is, Indonesia’s tax authority and education ministry) and academics from eight tertiary education institutions in Indonesia which have implemented the incorporation of tax awareness education into curriculum and teaching practices.
This study contributes to the literature of tax education, by describing the detailed practice of tax education in a particular tax jurisdiction, and identifying key factors that influence the practice. This study also shows the potential role of non-governmental actors (particularly, tertiary education institutions) in the tax education programme. Moreover, the findings of this study indicate the complex interplay between regulative, normative, and cultural- cognitive structures that enable and/or constrain tertiary education institutions (and academics) in incorporating taxation into curriculum and teaching practices. Furthermore, this study also provides practical implications by providing recommendations to policymakers (especially tax authorities) and tertiary education institutions in Indonesia on the tax awareness education programme. However, this study could also be useful for other countries which are implementing tax education programmes or are considering creating such programmes.
The Fragile State of Industrial Agriculture: Estimating Crop Yield Reductions in a Global Catastrophic Infrastructure Loss Scenario
(Wiley, 2024) Moersdorf J; Rivers M; Denkenberger, David; Breuer L; Jehn FU
Modern civilization relies on a complex, globally interconnected industrial agriculture system to produce food. Its unprecedented yields hinge on external inputs like machinery, fertilizers, and pesticides, rendering it vulnerable to disruptions in production and international trade. Such a disruption could be caused by large-scale damage to the electrical grid. Solar storms, nuclear detonations in the upper atmosphere, pandemics, or cyber-attacks, could cause this severe damage to electrical infrastructure. To assess the impact of such a global catastrophic infrastructure loss on major food crops (corn, rice, soybean, wheat), we employ a generalized linear model. The predictions show a crop-specific yield reduction between 15% and 37% in phase 1, the year after the catastrophe, assuming rationed use of fertilizers, pesticides, and fuel stocks. In phase 2, when all stocks are depleted, yields decrease by 35%–48%. Soybean is less affected in phase 1, while all crops experience strong declines in phase 2. Europe, North and South America, and parts of India, China, and Indonesia face major yield reductions, potentially up to 75%, while most African countries are less affected. These findings underscore the necessity for preparation by highlighting the vulnerability of the food system.