Case study of Queensland state taxation

1. Like the Commonwealth Tax regime, state taxation legislation has now ballooned in size from the good old days when life and tax were relatively simple issues. 2. This case study of Queensland state taxation will examine the following taxes affecting churches and charities in this state: (a) Stamp Duty (b) Land Tax; and (c) Local Authority Rates 3. Each type of tax will be considered in turn. A brief legislative history of the statutory instruments governing these taxes will be given with a closer examination of the present schemes. Relevant judicial pronouncements will be considered and some open discussion of real life examples. 4. It is submitted that the regular donors to our worthy charities and the dedicated weekly churchgoers would have absolutely no idea: (a) that indirectly the value of their donations and weekly offerings are increasingly being eroded by the imposts of Government not only in terms of the amounts of those imposts but the enormous administrative burden of coping with the legislation; (b) of the complexity of the taxation legislation affecting their churches and charities; or (c) that their churches and charities are even paying taxes.

The future of sustainable building assessment tools : a case study in Australia

Sustainability issues in built environment have attracted an increasingly level of attention from both the general public and the industry. As a result, a number of green building assessment tools have been developed such as the Leadership in Energy and Environmental Design (LEED) and the BRE Environmental Assessment Method (BREEAM), etc. This paper critically reviewed the assessment tools developed in Australian context, i.e. the Green Star rating tools developed by the Green Building Council of Australia. A particular focus is given to the recent developments of these assessment tools. The results showed that the office buildings take the biggest share of Green Star rated buildings. Similarly, sustainable building assessments seem to be more performance oriented which focuses on the operation stage of buildings. In addition, stakeholder engagement during the decision making process is encouraged. These findings provide useful references to the development of next generation of sustainable building assessment tools.

Multinational contracting into Australia: Developing Dunning's theory and case study design

In response to the need to leverage private finance and the lack of competition in some parts of the Australian public sector infrastructure market, the Australian Federal government has demonstrated its desire to attract new sources of in-bound foreign direct investment (FDI) by multinational contractors. This study aims to update progress towards an investigation into the determinants of multinational contractors’ willingness to bid for Australian public sector major road and bridges. This research deploys Dunning’s eclectic theory for the first time in terms of in-bound FDI by multinational contractors into Australia. Elsewhere, the authors have developed Dunning’s principal hypothesis to suit the context of this research and to address a weakness arising in this hypothesis that is based on a nominal (yes or no) approach to the ownership, location and internalisation factors in Dunning's eclectic framework and which fails to speak to the relative explanatory power of these factors. The authors have completed a first stage test of this development of Dunning's hypothesis based on publically available secondary data, in which it was concluded tentatively that the location factor appears to have the greatest explanatory power. This paper aims to present, for the first time, a further and novel development of the operation of Dunning's eclectic paradigm within the context of multinational contracting, as well as a preview of the design and planned analysis of the next empirical stage in this research concerning case studies. Finally, and beyond the theoretical contributions expected, other expected contributions are mentioned concerning research method and practical implications.

Impact of prescribed burning on urban air quality : a case study

For fuel management and/or ecological reasons prescribed burnings are conducted each year across Australia. Smoke from prescribed burnings could be the major source of air pollution in urban environment during the period of intensive prescribed burning. To investigate the impact of prescribed burning on air quality and the characteristics of prescribed burning particles, field measurements were conducted during the end period of a prescribed burning event in September 2011, Brisbane, Australia.

Preliminary insights from a multiple case study on process modelling impact

Process modelling – the design and use of graphical documentations of an organisation’s business processes – is a key method to document and use information about business processes in organisational projects. Still, despite current interest in process modelling, this area of study still faces essential challenges. One of the key unanswered questions concerns the impact of process modelling in organisational practice. Process modelling initiatives call for tangible results in the form of returns on the substantial investments that organisations undertake to achieve improved processes. This study explores the impact of process model use on end-users and its contribution to organisational success. We posit that the use of conceptual models creates impact in organisational process teams. We also report on a set of case studies in which we explore tentative evidence for the development of impact of process model use. The results of this work provide a better understanding of process modelling impact from information practices and also lead to insights into how organisations should conduct process modelling initiatives in order to achieve an optimum return on their investment.

A pragmatic approach to intellectual property and development : a case study of the Jordanian copyright law in the internet age

On October 4, 2004, Brazil and Argentina requested that WIPO adopt a development-oriented approach to IP and to reconsider its work in relation to developing countries. In October, 2007, WIPO member States adopted a historic decision for the benefit of developing countries, to establish a WIPO Development Agenda. Although there have been several studies related to IP and development that call for IP laws in developing countries to be development-friendly, there is little research that attempts to provide developing countries with practical measures to achieve that goal. This article takes the copyright law in Jordan as a case study and shows how, in practical terms, a pro-development-oriented approach could be implemented in the copyright laws of developing countries. It provides specific recommendations for developing countries to ensure that their IP laws are aligned with and serve their social and economic development objectives.

2005 pedagogical orientation program in the School of Architecture and Built Environment : a case study

The University of Newcastle (UoN) offers various access and support programs for a range of students through the English Language and Foundation Studies Centre and a University orientation for students. At UoN, students are required to engage in a learning experience, meet program outcomes and demonstrate the core attributes of the University at each graduation point. For a University with a strong focus on access is there a missing facet to the access programs where students are required to study within a teaching delivery style which may be vastly different to their previous educational experience? This paper will describe a pedagogical orientation program currently delivered at UoN School of Architecture and Built Environment in 2005 to assist in the transition of students from different cultural and pedagogical backgrounds into “Problem Based Learning” as delivered by this School. Furthermore the paper will analyse how this program has enabled students from diverse backgrounds to understand and successfully embrace the new learning opportunities.

Implementing academagogy : the first case study

As proposed in McAuliffe, Winter, Chadwick and Hargreaves (2008), academagogy could be used as an “umbrella” term allowing the teacher to select from a range of teaching approaches – pedagogy (teacher as source of all information to student without power or knowledge), andragogy (teacher as source of information for adult student), or heutagogy (student with knowledge seeking information from teacher to fill the gaps in their own knowledge). During Semester 1, 2009, one of the authors of this paper decided to treat his third-year students in a more heutagogical manner by allowing them to experience ownership of their own learning. This article is a case study of that experience which reveals that, although initially more time-consuming, academagogy can result in better student outcomes.

Regulation of land access for resource development: A coal seam gas case study from Queensland

A number of regulatory statutes provide for agreements with landowners which are given extended effect, that is, are binding upon the landowner’s successors (‘statutory agreements’). Several Queensland statutes require a project proponent to enter into a statutory agreement with a landowner before a resource development activity can be carried out on private land or by accessing private land. Provisions of Queensland’s Petroleum and Gas (Production and Safety) Act 2004 make certain types of statutory agreements binding upon successors and assigns of the landowner, but do not clearly prescribe the nature and contents of an agreement, nor require that the agreement be recorded on the land title or petroleum register. If statutory agreements are to be used for such purposes, their purpose and content should be more clearly defined by statute and they should be recorded on a searchable register.

Using information communication technologies to develop dynamic curriculum frameworks for diverse cohorts: a case study from event management

This article investigates the role of information communication technologies (ICTs) in establishing a well-aligned, authentic learning environment for a diverse cohort of non-cognate and cognate students studying event management in a higher education context. Based on a case study which examined the way ICTs assisted in accommodating diverse learning needs, styles and stages in an event management subject offered in the Creative Industries Faculty at Queensland University of Technology in Brisbane, Australia, the article uses an action research approach to generate grounded, empirical data on the effectiveness of the dynamic, individualised curriculum frameworks that the use of ICTs makes possible. The study provides insights into the way non-cognate and cognate students respond to different learning tools. It finds that whilst non-cognate and cognate students do respond to learning tools differently, due to a differing degree of emphasis on technical, task or theoretical competencies, the use of ICTs allows all students to improve their performance by providing multiple points of entry into the content. In this respect, whilst the article focuses on the way ICTs can be used to develop an authentic, well-aligned curriculum model that meets the needs of event management students in a higher education context, with findings relevant for event educators in Business, Hospitality, Tourism and Creative Industries, the strategies outlined may also be useful for educators in other fields who are faced with similar challenges when designing and developing curriculum for diverse cohorts.

Media education, collaboration and industry : a case study of what a group of year 10 and 11 students value in a community of practice

This case study incorporated an analysis of a group of young people as media producers and placed young people’s perspectives of their media education learning at the core of the analysis. Communities of practice social learning theory provided an effective conceptual framework for investigating the nature of the participants’ involvement in a secondary school and creative industry partnership. The analysis of the data in this study indicated that the participants valued their learning by imagining, actively participating and belonging to a media education community of practice. By enabling young people to work directly with creative industries this school and industry partnership provided students with what they saw as valuable first-hand experience of professional expertise, that contributed to students’ understanding of their own and others’ identities.