The Impact of Audit Risk, Materiality and Severity of Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia

This paper focuses on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self-assessment principles. In particular it recognises the competing pressures under which tax agents attempt to discharge their professional responsibilities, and the implications for potentially unethical behaviour. Empirical research into taxpayer attitudes suggests that the risk of audit, the severity of tax law and the materiality of dollar amounts involved, will all impact on the decision making process. This paper extends these principles from taxpayer to tax agent, by seeking their response to alternative client demands as represented in realistic tax return scenarios. The findings suggest that the severity of tax law violation is an important factor in ethical decision making, but that audit risk and the amounts involved are not. The lack of support for audit risk as an influential variable is an important outcome, because policy makers have traditionally proceeded on the basis that increases in audit probabilities will reduce the likelihood of taxpayers adopting aggressive tax reporting positions. The implications are that alternative enforcement and compliance strategies must be considered by tax administrators.

Ethical Issues Facing Tax Professionals: A Comparative Survey of Tax Agents and Big 5 Tax Practitioners in Australia

The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners. Given that the resolution of many tax issues present significant ethical dilemmas for tax practitioners in their role as the moral agent of their clients, and the close relationship of ethics and tax compliance, an evaluation of the nature and extent of ethical concerns as identified by tax practitioners themselves has important implications both for the tax profession and tax administration. There have, however, been few empirical studies reported in Australia as to the range of ethical issues encountered in tax practice. Further, there has been a tendency in the literature to treat the tax profession as a homogeneous group, notwithstanding that tax services are provided through a variety of organisational structures ranging from sole-practitioners to large international public accounting firms (Big 5 firms). To investigate whether such a view of the tax profession in Western Australia is accurate or inappropriate, tax professionals were partitioned into the broad body of tax practitioners in general practice (registered tax agents), in one group, and tax practitioners engaged by the Big 5 firms, in a second group. The aim of this research was to investigate whether there were significant differences in the ethical perceptions between tax agents and Big 5 tax practitioners. A mail - questionnaire was used to elicit data as to the frequency and importance of a range of ethical issues in tax practice. For analysis, the list was subsequently reduced to a ÌTop 10Ì inventory. Overall, the practical differences were not dramatic with significant percentages of both groups rating those issues which related primarily to the conduct of professional responsibilities e.g., ensuring reasonable enquiries are undertaken, maintaining an appropriate level of technical competence, continuing to act for a client when it is not appropriate, as of most concern to tax practitioners. One issue on which there was a significant difference between the two groups was the ranking of loophole seeking on the frequency dimension. A tentative explanation for this difference (ranked Ì1Ì and Ì11Ì for Big 5 and tax agent respondents respectively) is offered in terms of client expectations of a "tax exploiter" role for Big 5 practitioners in contrast to a "tax enforcer/compliance" role for their tax agent counterparts.

A Comparison of Grammar‐Translation and Communicative methodologies

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Predicting global habitat suitability for stony corals on seamounts

Aim Globally, species distribution patterns in the deep sea are poorly resolved, with spatial coverage being sparse for most taxa and true absence data missing. Increasing human impacts on deep-sea ecosystems mean that reaching a better understanding of such patterns is becoming more urgent. Cold-water stony corals (Order Scleractinia) form structurally complex habitats (dense thickets or reefs) that can support a diversity of other associated fauna. Despite their widely accepted ecological importance, records of scleractinian corals on seamounts are patchy and simply not available for most of the global ocean. The objective of this paper is to model the global distribution of suitable habitat for stony corals on seamounts. Location Seamounts worldwide. Methods We compiled a database containing all accessible records of scleractinian corals on seamounts. Two modelling approaches developed for presence-only data were used to predict global habitat suitability for seamount scleractinians: maximum entropy modelling (Maxent) and environmental niche factor analysis (ENFA). We generated habitat-suitability maps and used a cross-validation process with a threshold-independent metric to evaluate the performance of the models. Results Both models performed well in cross-validation, although the Maxent method consistently outperformed ENFA. Highly suitable habitat for seamount stony corals was predicted to occur at most modelled depths in the North Atlantic, and in a circumglobal strip in the Southern Hemisphere between 20° and 50° S and shallower than around 1500 m. Seamount summits in most other regions appeared much less likely to provide suitable habitat, except for small near-surface patches. The patterns of habitat suitability largely reflect current biogeographical knowledge. Environmental variables positively associated with high predicted habitat suitability included the aragonite saturation state, and oxygen saturation and concentration. By contrast, low levels of dissolved inorganic carbon, nitrate, phosphate and silicate were associated with high predicted suitability. High correlation among variables made assessing individual drivers difficult. Main conclusions Our models predict environmental conditions likely to play a role in determining large-scale scleractinian coral distributions on seamounts, and provide a baseline scenario on a global scale. These results present a first-order hypothesis that can be tested by further sampling. Given the high vulnerability of cold-water corals to human impacts, such predictions are crucial tools in developing worldwide conservation and management strategies for seamount ecosystems. © 2009 Blackwell Publishing Ltd

The architecture of a probation office: a reflection of policy and an impact on practice

This article illustrates how the physicality of a probation office can be considered both integral to, and representative of, several important changes in the probation service’s recent history through analysis of research conducted in a probation office. I suggest that the relationship between the ‘protected’ zone of the office and the ‘unprotected’ zone of the waiting area and interview rooms is similar to Goffman’s ‘frontstage’ and ‘backstage’ and expand on his theory of social action by describing how the architecture of probation represents and potentially perpetuates the rise of risk, punishment and managerialism in probation. The article then moves onto the exterior and location of the office to look at how these represent probation’s move away from the communities it serves as well as inadvertently increasing the amount of punishment certain offenders receive. This has significant consequences if the policy of probation moves towards modes of practice which no longer prioritise standardisation and punishment over professional judgment and the importance of the offender-officer relationship and the article concludes by looking to some examples of more inclusive forms of office design and architecture

Infant Brain Atlases from Neonates to 1- and 2-Year-Olds

Background: Studies for infants are usually hindered by the insufficient image contrast, especially for neonates. Prior knowledge, in the form of atlas, can provide additional guidance for the data processing such as spatial normalization, label propagation, and tissue segmentation. Although it is highly desired, there is currently no such infant atlas which caters for all these applications. The reason may be largely due to the dramatic early brain development, image processing difficulties, and the need of a large sample size. Methodology: To this end, after several years of subject recruitment and data acquisition, we have collected a unique longitudinal dataset, involving 95 normal infants (56 males and 39 females) with MRI scanned at 3 ages, i.e., neonate, 1-yearold, and 2-year-old. State-of-the-art MR image segmentation and registration techniques were employed, to construct which include the templates (grayscale average images), tissue probability maps (TPMs), and brain parcellation maps (i.e., meaningful anatomical regions of interest) for each age group. In addition, the longitudinal correspondences between agespecific atlases were also obtained. Experiments of typical infant applications validated that the proposed atlas outperformed other atlases and is hence very useful for infant-related studies. Conclusions: We expect that the proposed infant 0–1–2 brain atlases would be significantly conducive to structural and functional studies of the infant brains. These atlases are publicly available in our website