308 resultados para Commerce and tourism
Resumo:
This paper considers four examples of statutory interventions into the common law concept of charity, namely, those of Pennsylvania, Barbados, the definition recommended by the Report of the Inquiry into the Definition of Charities in Australia, and the Recreational Charities legislation of the United Kingdom. It comments on some issues affecting each style of intervention. The paper does not argue against statutory intervention but submits that legislative changes are best made by deeming a particular purpose to be charitable, or not charitable, so that, except to that extent, the common law concept remains intact – this is the approach adopted by the Recreational Charities legislation.
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Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the extent of tax-deductible donations claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations claimed by Australian taxpayers to deductible gift recipients (DGRs) for the period 1 July 1999 to 30 June 2000. This information has been extracted from the Australian Taxation Office's publication Taxation Statistics 1999-2000 which provides an overview and profile of the income and taxation status of Australian taxpayers using information extracted from their income tax returns for the period 1 July 1999 to 30 June 2000. The 1999/2000 report is the latest report that has been made publicly available...
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“The Relevance of Religion” is the title of a recent address delivered by The Honourable Chief Justice Murray Gleeson of the High Court of Australia.1 In making the point “about the continuing public importance of religion”, the Chief Justice referenced Lord Devlin’s contention that “no society has yet solved the problem of how to teach morality without religion”....
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Very little has been written on charitable laws in Fiji to date. Most of the organisations in Fiji seek incorporation under the pre-independence legislation dealing with charities, the Charitable Trusts Act (Cap 67). This Act is the basis of this paper. The key provisions of the Act are discussed in this paper. Recently serious questions have been raised on the status of charitable bodies with the de-registration of one of the registered charities (the Citizens’ Constitutional Forum (CCF)) for political activity. This paper also provides an insight into the CCF ‘saga’, which goes to the ‘heart’ of the Act and examines the serious questions that are raised in interpreting the provisions in the Act. In the concluding part, various issues of reform in the charity sphere are also proposed.
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Despite multiple efforts, the amount of poverty in Bangladesh has remained alarmingly high by any standard. Two salient characteristics of poverty alleviation in Bangladesh are: their poor accessibility for the ‘target’ population (the rural poor), and lack of co-ordination between government and the Non-Government Organisations. The moment the state alone is unable to combat poverty then the NGOs come into the picture to fill the void. First Britain as a colonial power, then the East Pakistan Government and the Government of Bangladesh have promulgated Ordinances and Regulations for the practical regulation of NGOs. The loopholes and flaws within the legal framework have given the NGOs opportunities to violate the Ordinances and Regulations. A better situation could be achieved by modifying and strictly implementing such state rules, ensuring accountability, effective state control, and meaningful NGO-State collaboration and co-operation.
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The paper makes an attempt to provide an overview of philanthropy in India. On the one hand, it describes, though briefly, the historical growth of philanthropy and on the other hand it provides a contemporary picture as well. It also deals with the legal framework with which philanthropic institutions function in this country. Further, it provides a glimpse of the tax laws vis-à-vis donations (giving) and also discusses the legal status of the philanthropic institutions.
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As 2001 was the International Year of the Volunteer as it seemed timely to look at the legal, social and political frameworks which provide for the long term growth of volunteers. The focus of this research is on the nature and extent of volunteers in the Queensland State Government. The social capital debate (expanded by Robert Putnam in 1995) is about citizens’ participation in extracurricular activities and has been extended to mean a collective intelligence – a capacity as a people to create the society we want. The volunteer phenomenon has been used to indicate social and ethical concern.
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Information Technology and its relationship to organisational performance has long been the interest of researchers. While there is concurrence that IT does contribute to performance, and we are efficiently expanding our knowledge on what factors cause better leveraging of IT resources in organisations, we have done little to understand how these factors interact with technology that results in improved performance. Using a structurational lens that recognises the recursive interaction between technology and people in the presence of social practices, and the norms that inform their ongoing practices, we propose an ethnographic approach to understanding the interaction between technology and resources, aiming to provide richer insight on the nature of the environment that promotes better use of IT resources. Such insights could provide the IT users with at least an initial conception of the IT usage platform that they could promote in their organisations to leverage the most from their IT resources.
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Having IT-related capabilities is not enough to secure value from IT resources and survive in today’s competitive environment. IT resources evolve dynamically and firms must sustain their existing capabilities to continue to leverage value from their IT resources. Firm’s human resources are an important IT-related capability, and an important source of their competitive advantage. Using a field survey, this study demonstrates that a dynamic end-user environment, a result of a coordinated change in complementary factors can help sustain firms’ IT-related management capabilities. These factors include an appropriate organizational design to decision rights and work environment and a congruent reward system. This study adds an important dimension in understanding why some firms continue to perform better with their IT resources than others. For practice, this study suggests that a comprehensive approach to what constitutes valuable organizational resources is necessary.
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Organizations today engage in various forms of alliances to manage their existing business processes or to diversify into new processes to sustain their competitive positions. Many of today’s alliances use the IT resources as their backbone. The results of these alliances are collaborative organizational structures with little or no ownership stakes between the parties. The emergence of Web 2.0 tools is having a profound effect on the nature and form of these alliance structures. These alliances heavily depend on and make radical use of the IT resources in a collaborative environment. This situation requires a deeper understanding of the governance of these IT resources to ensure the sustainability of the collaborative organizational structures. This study reports on the first stage of this initiative. It suggest the types of IT governance structures required for collaborative organizational structures. Semi-structured interviews with senior executives who operate in such alliances reveal that co-created IT governance structures are necessary. Such structures include co-created IT-steering committees, cocreated operational committees, and inter-organizational performance management and communication systems. The findings pave the way for the development of a model for understanding approaches to governing IT and evaluating the effectiveness for such governance mechanisms in today’s IT dependent alliances.
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This series of research vignettes is aimed at sharing current and interesting research findings from our team of international Entrepreneurship researchers. In this vignette, Dr Sandeep Salunke shares insights from his research on project-oriented firms.
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This series of research vignettes is aimed at sharing current and interesting research findings from our team of international Entrepreneurship researchers. In this vignette, Professor Per Davidsson considers some of the dynamics associated with firm growth.
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This series of research vignettes is aimed at sharing current and interesting findings from our team of international Entrepreneurship researchers. In this vignette, Dr Henri Burgers considers some of the factors that can make a difference in managing new product development.
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This series of research vignettes is aimed at sharing current and interesting research findings from our team and other international Entrepreneurship researchers. In this vignette, we summarise the findings from a paper written by Mirjam van Praag and Peter Versloot that examines the research relating to the value of entrepreneurship.
Resumo:
This series of research vignettes is aimed at sharing current and interesting research findings from our team and other international Entrepreneurship researchers. In this vignette, Professor Per Davidsson considers some of the dynamics associated with firm growth.