The politics of journalistic creativity: expressiveness, authenticity and de-authorization

This article begins with the assertion that creativity in journalism has moved from being a matter of guile and ingenuity to being about expressiveness, and that this reflects a broader cultural shift from professional expertise to the authenticity of personal expression as dominant modes of valorization. It then seeks to unpack the normative baggage that underpins the case for creativity in the cultural industries. First, there is a prioritization of agency, which does not stand up against the phenomenological argument that we do not own our own practices. Second, creative expression is not necessarily more free, simply alternately structured. As with Judith Butler’s performativity model, contemporary discourses of creativity assume it to have a unique quality by which it eludes determination (relying on tropes of fluidity), whereas it can be countered that it is in spontaneous, intuitive practice that we are at our least agencical. Third, the article argues against the idea that by authorizing journalists (and audiences) to express themselves, creativity is democratizing, since the always-already nature of recognition means that subjects can only voice their position within an established terrain rather than engage active positioning

The case against the democratic influence of the internet on journalism

Book synopsis: Web Journalism: A New Form of Citizenship provides a much-needed analytical account of the implications of interactive participation in the construction of media content. Although web journalism is a fast-changing technology this book will have sustained appeal to an international readership by seeking to critically assess Internet news production. … With the rise of blogging and citizen journalism, it is a commonplace to observe that interactive participatory media are transforming the relationship between the traditional professional media and their audience. A current, popular, assumption is that the traditional flow of information from media to citizen is being reformed into a democratic dialogue between members of a community. The editors and contributors analyse and debate this assumption through international case studies that include the United Kingdom and United States. … While the text has been written and designed for undergraduate and postgraduate use, Web Journalism: A New Form of Citizenship? will be of use and of interest to all those engaged in the debate over Web reporting and citizen journalism

Hunched over their laptops: phenomenological perspectives on citizen journalism

Donald Matheson (2003) writes of war correspondents ‘scowling at their notebooks’, and this is not meant as caricature but the corporeal expression of an epistemological orientation to the world in which facts have to be wrestled into submission. This article takes a phenomenological approach to ask whether there is a distinct orientation of citizen journalism and blogging, exploring the corporeal, temporal and spatial aspects of non-professional practices of media production. Hunching over a laptop suggests an epistemology in which facts and opinions are urgent and potentially subversive, though it is also tied to the romanticised individualism with which citizen journalism in particular is associated

Village transitions

The decline in traditional rural services namely the pub, Post Office and shop and the rise of ‘new’ niche entrepreneurial ventures has led to some villages taking on a different socio-economic identity. This shift has led to some, including the proprietors of traditional services, to argue that villages are becoming disjointed and polarised in terms of a ‘them’ (incomers) and ‘us’ (long term residents) culture and that this is detrimental to their survival. One solution is for traditional service providers to draw upon their entrepreneurial skills to respond to the new opportunities associated with a rural economy that is increasingly driven by consumption demand (Slee, 2005), thus helping to ensure their viability and sustainability. A combination of primary and secondary research, however, suggests that in the main, traditional rural service providers have chosen not to do this for a combination of reasons. This paper will elaborate on these issues in the context of a wider rural literature that describes a rural renaissance (Fieldsend & Kerekes, 2011) based on a growing and increasingly affluent population (Woods, 2005) and associated business growth (Bosworth, 2010)

The role of the public house in sustaining rural communities

A paper looking at the role of the pub in sustaining rural communitie

Transfer Pricing of Intangible Assets in the US, the OECD and Australia: Are Profit-Split Methodologies the Way Forward?

In the 21st century, the number one international tax issue of interest to multinational enterprises (MNEs) is undoubtedly transfer pricing. The reason for this is that as global trade increases, so too does the uncertainty of the tax treatment of inter-affiliate transactions across national boundaries and the spectre of double taxation. The Australian Deputy Commissioner of Taxation has outlined the concept of transfer pricing as follows: 'Broadly, transfer pricing relates to the setting of prices by multinationals for the goods and services that they supply to related parties. It also covers the structuring of transactions and financial relationships, and how innovation happens and is rewarded.' The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (the OECD Guidelines) make it clear that the concept of transfer pricing should not be confused with that of tax fraud, or of tax avoidance, even though transfer pricing transactions may be utilised for such purposes. A number of international tax specialists have also stressed that incorrect references to transfer pricing as 'income-shifting' obfuscate a clear analysis. A paper prepared by the United Nations Secretariat in 2001 has described transfer pricing as 'probably the most important tax issue in the world'. Referring to the fact that over 60 percent of international trade is carried out within MNEs, the paper also refers to the impact which intangible property has had on this trade. Both US and Australian tax practitioners have acknowledged that some of the most difficult transfer pricing issues have always been in the area of intangible property. The tax treatment of intangible assets therefore warrants particular attention in the transfer pricing context. In the United States, for purposes of section 482 of the final regulations, the term 'intangible' refers to any item included in one of six broad categories specified in the regulations, provided the item has substantial value independent of the services of any individual. These categories of intangible property include: • Patents, inventions, formulas, processes, designs, patterns or know-how; • Copyrights and literary, musical, or artistic compositions; • Trademarks, trade names, or brand names; • Franchises, licenses, or contracts; • Methods, programs, systems, procedures, campaigns, surveys, studies, forecasts, estimates, customer lists, or technical data; and • Any other similar item that derives its value from its intellectual content rather than its physical attributes. For the purposes of Chapter VI of the OECD Guidelines, 'intangible property' includes rights to use industrial assets, such as patents, trademarks, trade names, designs or models, literary and artistic property rights, and intellectual property such as know-how and trade secrets. Australian Taxation Rulings generally refer to the OECD definitions of intangible assets. The internationally accepted arm's length principle demands that MNEs charge transfer prices in their controlled transactions that are consistent with the prices that would have been charged for the same uncontrolled transaction taking place between unrelated, independent enterprises under the same circumstances. To this end, transfer pricing methodologies are utilised by MNEs in order to establish an arm's length outcome. The transfer pricing methodology adopted by an MNE consequently constitutes a pivotal component of a determination of the arm's length consideration attributable to a transaction involving the intragroup transfer of intangible property. As identical transactions between unrelated enterprises are rare, transfer pricing methodologies tend to focus on comparable rather than identical transactions. So-called 'transactional' methodologies have been espoused by revenue authorities as the most direct way of establishing whether arm's length conditions exist between associated enterprises. These methodologies are reliant on finding either identical transactions, or, where these are not available, similar comparable transactions. There has been a growing realisation that where intangible assets are concerned, there are grave problems in determining even a comparative analysis. This paper will explore the consequent shifting focus to newer, non-traditional methodologies, especially profit-split methodologies, in the US and Australia, and to a lesser extent by the OECD. These methodologies tend to rely in whole or in part on internal data rather than on data derived from comparable uncontrolled transactions. The US final section 482 regulations , the OECD Guidelines and the Australian transfer pricing rulings all permit MNEs to select an appropriate transfer pricing methodology for their inter-affiliate transfers of intangible assets. Different methodologies may be selected under different circumstances. It is necessary to assess a number of variables in determining the correct methodology for a particular transaction. These variables may change over time, necessitating a reconsideration of the methodology to be utilised. Although there are marked similarities in the US, OECD and Australian approaches to choosing a transfer pricing methodology for intangible property transfers, there are also some important differences. While the official position of the US is that its final transfer pricing regulations are consistent with the OECD Guidelines, some OECD member countries disagree. This has had the unfortunate result that MNEs risk antagonising certain revenue authorities if they undertake what appears to be a US transfer pricing approach. Multinational taxpayers are therefore compelled 'to account for multiple and sometime[s] disparate rules when setting, documenting, and defending cross-border transfer prices.

Painting the Capitol Pink: The Breast Cancer Research Stamp and the Dangers of Congressional Cause Marketing

Breast cancer awareness campaigns—widespread, largescale efforts focusing on general “awareness” of the breast cancer, rather than the dissemination of information on detection and treatment—are common sights in the American public and private spheres.  From NFL players donning pink socks to crafters selling “I love boobies!” t-shirts online, breast cancer-branded events and products have become an essential marketing tool to reach women, signal corporate virtue in a palatable, nonaggressive manner.  Even the federal government is party to the trend: in 1998, the U.S. Congress authorized the sale of the Breast Cancer Research Stamp (BCRS) by the U.S. Postal Service to raise awareness and research funds for breast cancer.  The BCRS has been available ever since.This Article posits that the BCRS is more an attempt by the federal government to capitalize on the goodwill and consumer engagement generated by breast cancer awareness marketing in the private sector, and less a good-faith attempt to treat, cure, or prevent breast cancer among Americans.  The Article addresses three questions: (1) how does the BCRS reflect a private sector trend of embracing breast cancer cause marketing?; (2) why does Congress continually reauthorize the BCRS, even as other semipostal stamps lapse?; and (3) why has Congress chosen to raise money for breast cancer research through the BCRS?  In answering these questions, I argue that the true legislative motivations behind the BCRS are to generate goodwill amongst voters, promote small-government values, and align with breast cancer awareness causes without compromising other political positions.  I conclude that the BCRS exemplifies how Congress has eschewed expert opinion and instead adopted private sector marketing strategies when passing legislation

U.S. Population, Energy & Climate Change

Explains how U.S. population trends tend to exacerbate both the causes and effects of climate change. Outlines how population density and composition affect energy and land use, the role each U.S. region plays in climate change, and the risks they face