496 resultados para Tax planning
Resumo:
This series of research vignettes is aimed at sharing current and interesting research findings from our team of international Entrepreneurship researchers. This vignette, written by Professor Per Davidsson, takes a closer look at the value of business planning.
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While participatory processes have become an important part of planning, young people are a particularly vulnerable group in terms of potential marginalisation and exclusion from effective participation. Including the views of young people in participatory planning is not simply a matter of bringing them into existing processes. Instead, participatory processes must find ways to integrate and accommodate their needs and ways of expressing their views. Without these adjustments young people may simply move from being kept outside the planning process to a situation where, although they are formally included, their claims are not taken seriously and they are not treated with equal respect. In this paper we reflect on the success of a community advisory committee, formed to consider water planning issues, in integrating the views of young people into their deliberations. Using Iris Marion Young’s (1995) ideas of communicative democracy we highlight the challenges and opportunities presented by this participatory approach, as articulated by both the young people involved and the adult participants. We specifically consider how the elements of greeting, rhetoric and narrative were reflected in the committee process. We argue that both planners and adult participants need to ensure that participatory processes allow for the equal engagement of all participants and place equal value on their contributions. Our research shows that this involves both an institutional and attitudinal commitment to include the views of young people. The institutional commitment requires young people to be included in processes and for their involvement to be supported. However, the attitudinal commitment it is equally important and requires that adult participants be prepared not only to accept the views of younger participants but to actively encourage and support their full participation.
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Decision makers frequently use separate participatory activities to involve marginalised groups. This approach can generate valuable insights, but it has limitations. We discuss the benefits and limits through two examples involving young people, and outline how the approach can be modified, thereby building citizens who are responsive to other perspectives.
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In an earlier paper (Cameron & Johnson 2004) we introduced the idea of formative evaluation (or evaluation for development), the purpose of which is to provide information for improving planning programs and activities. This type of evaluation differs from the two other types: outcome evaluation which aims to judge the success or otherwise of a program; and evaluation for knowledge which seeks to contribute to theoretical work on planning processes and activities. In the earlier paper we also outlined the first stage of formative evaluation in the SEQ 2021 regional planning exercise showing how the process of planning for community engagement was modified in light of the evaluation findings. This current paper details the second stage of formative evaluation in which the collaborative planning component of SEQ 2021 was evaluated, as such it further demonstrates how formative evaluation can be used to improve planning programs. The evaluation findings also provide insights into strategies for more effective collaborative planning. We begin with an overview of collaborative approaches to regional planning, including the SEQ 2021 regional planning program. We then outline formal and informal evaluations of various collaborative regional planning exercises, including the predecessor of SEQ 2021 - SEQ 2001. This sets the scene for discussion of the approach used to evaluate the collaborative component of SEQ 2021. After outlining the main findings from the evaluation and the ways these findings were used to refine the collaborative planning process we conclude with a series of recommendations, relevant not only to SEQ 2021 but to other collaborative planning exercises
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While the communicative turn in policy-making has encouraged the public deliberation of policy decisions it has arguably had a more limited impact on the ability of public processes to deal with wicked problems. Wicked policy problems are characterised by high levels of complexity, uncertainty and divergence of values. However, some wicked problems present the additional challenge of high levels of psychosocial sensitivity and verbal proscription. Because these unspeakable policy problems frequently involve a significant moral dimension, the regulation of intimate processes or bodies, and strong elements of abjection and symbolic pollution they are quite literally problems that we don’t like to think about or talk about. However, the potential environmental and social impacts of these problems require that they be addressed. In this paper I present the preliminary findings of a research project focussed on the idea of the unspeakable policy problem and how its unspeakable nature can impact upon public participation and policy and environmental outcomes.
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Using a longitudinal study, an overall behavioural model with three related phases (cognitive, motivational and volitional phase) across three studies was examined to identify the factors that most prominently drive consumer environmental behaviour. This thesis provides empirical evidence to support the behavioural model in an environmental consumption context and shows a new avenue for promoting consumer environmental behaviour.
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Most large cities around the world are undergoing rapid transport sector development to cater for increased urbanization. Subsequently the issues of mobility, access equity, congestion, operational safety and above all environmental sustainability are becoming increasingly crucial in transport planning and policy making. The popular response in addressing these issues has been demand management, through improvement of motorised public transport (MPT) modes (bus, train, tram) and non-motorized transport (NMT) modes (walk, bicycle); improved fuel technology. Relatively little attention has however been given to another readily available and highly sustainable component of the urban transport system, non-motorized public transport (NMPT) such as the pedicab that operates on a commercial basis and serves as an NMT taxi; and has long standing history in many Asian cities; relatively stable in existence in Latin America; and reemerging and expanding in Europe, North America and Australia. Consensus at policy level on the apparent benefits, costs and management approach for NMPT integration has often been a major transport planning problem. Within this context, this research attempts to provide a more complete analysis of the current existence rationale and possible future, or otherwise, of NMPT as a regular public transport system. The analytical process is divided into three major stages. Stage 1 reviews the status and role condition of NMPT as regular public transport on a global scale- in developing cities and developed cities. The review establishes the strong ongoing and future potential role of NMPT in major developing cities. Stage 2 narrows down the status review to a case study city of a developing country in order to facilitate deeper role review and status analysis of the mode. Dhaka, capital city of Bangladesh, has been chosen due to its magnitude of NMPT presence. The review and analysis reveals the multisectoral and dominant role of NMPT in catering for the travel need of Dhaka transport users. The review also indicates ad-hoc, disintegrated policy planning in management of NMPT and the need for a planning framework to facilitate balanced integration between NMPT and MT in future. Stage 3 develops an integrated, multimodal planning framework (IMPF), based on a four-step planning process. This includes defining the purpose and scope of the planning exercise, determining current deficiencies and preferred characteristics for the proposed IMPF, selection of suitable techniques to address the deficiencies and needs of the transport network while laying out the IMPF and finally, development of a delivery plan for the IMPF based on a selected layout technique and integration approach. The output of the exercise is a planning instrument (decision tool) that can be used to assign a road hierarchy in order to allocate appropriate traffic to appropriate network type, particularly to facilitate the operational balance between MT and NMT. The instrument is based on a partial restriction approach of motorised transport (MT) and NMT, structured on the notion of functional hierarchy approach, and distributes/prioritises MT and NMT such that functional needs of the network category is best complemented. The planning instrument based on these processes and principles offers a six-level road hierarchy with a different composition of network-governing attributes and modal priority, for the current Dhaka transport network, in order to facilitate efficient integration of NMT with MT. A case study application of the instrument on a small transport network of Dhaka also demonstrates the utility, flexibility and adoptability of the instrument in logically allocating corridors with particular positions in the road hierarchy paradigm. Although the tool is useful in enabling balanced distribution of NMPT with MT at different network levels, further investigation is required with reference to detailed modal variations, scales and locations of a network to further generalise the framework application.
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Aerial inspection of pipelines, powerlines, and other large linear infrastructure networks has emerged in a number of civilian remote sensing applications. Challenges relate to automating inspection flight for under-actuated aircraft with LiDAR/camera sensor constraints whilst subjected to wind disturbances. This paper presents new improved turn planning strategies with guidance suitable for automation of linear infrastructure inspection able to reduce inspection flight distance by including wind information. Simulation and experimental flight tests confirmed the flight distance saving, and the proposed guidance strategies exhibited good tracking performance in a range of wind conditions.
Resumo:
While participatory processes have become an important part of water planning, young people are a particularly vulnerable group in terms of potential marginalisation and exclusion from effective participation. Including the views of young people in water planning is not simply a matter of bringing them into existing processes. Instead, processes must be modified to accommodate their needs and ways of expressing their views. Without these adjustments young people may simply move from being kept outside the process to a situation where although they are formally included, their claims are not taken seriously and they are not treated with equal respect. In this paper we reflect on the success of the community advisory committee, formed to develop the Gold Coast Waterfuture Strategy, in integrating the views of young people into their deliberations. Using Young's communicative democracy we highlight the challenges and opportunities presented by this approach, as articulated by both the young people involved and the adult participants, and specifically consider the how the elements of greeting, rhetoric and narrative were reflected in the committee process.
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This paper compares the urbanization and planning in the two sunshine states of Florida and Queensland highlighting the similarities and differences, evaluates how effective the growth management programs have been, and examines the recent changes and the challenges they bring to the respective states.
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Earthwork planning has been considered in this article and a generic block partitioning and modelling approach has been devised to provide strategic plans of various levels of detail. Conceptually this approach is more accurate and comprehensive than others, for instance those that are section based. In response to environmental concerns the metric for decision making was fuel consumption and emissions. Haulage distance and gradient are also included as they are important components of these metrics. Advantageously the fuel consumption metric is generic and captures the physical difficulties of travelling over inclines of different gradients, that is consistent across all hauling vehicles. For validation, the proposed models and techniques have been applied to a real world road project. The numerical investigations have demonstrated that the models can be solved with relatively little CPU time. The proposed block models also result in solutions of superior quality, i.e. they have reduced fuel consumption and cost. Furthermore the plans differ considerably from those based solely upon a distance based metric thus demonstrating a need for industry to reflect upon their current practices.
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Institutional responses to climate change stresses through planning will require new and amended forms of governance. Institutional framing of change imperatives can significantly condition associated governance responses. This paper builds on scholarly conversations concerning the conceptual role of ‘storylines’ in shaping institutional responses to climate change through governance. It draws on conceptual perspectives of climate change as a ‘transformative stressor’, which can compel institutional transformation within planning. The concepts of storylines and transformative stressors are conceptually linked. The conceptual approach is applied to an empirical enquiry focused on the regional planning regime of South East Queensland (SEQ), Australia. This paper reports and examines three institutional storylines of responding to climate change through planning governance in SEQ. It concludes that the manifestation of climate change as a transformative stressor in SEQ prompted institutional transformation, leading to a dominant storyline focused on climate adaptation as an important facet of regional planning governance.
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A city is the most dramatic manifestation of human activities on the environment. This human dominated organism degrades natural habitats, simplifies species composition, disrupts hydrological systems, and modifies energy flow and nutrient cycling. Sustainable urban development is seen as a panacea to minimise these externalities caused by widespread human activities on the environment. The concept of sustainable urban development has been around over a considerably long-time as the need to adopt environmentally sustainable behaviours made the international community commit to it. However, to date such development has not been achieved in large scales anywhere around the globe. This review paper aims to look at the sustainable urban development concept from the lens of planning and development integration to generate new insights and directions. The paper reports the outcome of the review of the literature on planning and development approaches—i.e., urban planning, ecological planning, urban development, sustainable urban development—and proposes a new process to support the efforts for achieving sustainable urban development—i.e., integrated urban planning and development process. The findings of this review paper highlights that adopting such holistic planning and development process generate a potential to further support the progress towards achieving sustainability agendas of our cities.
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Like other Western nations, since the nineteenth century Australia has been a representative democracy, in which citizens elect parliamentary representatives to make decisions and develop policies on their behalf (see chapter 5). These representatives are supported in their decision making by an ‘arm’s-length’, ‘techno-bureaucratic administration’, which includes experts such as environmental planners (Fung and Wright 2003, p. 3). However, as the issues for decision-making become increasingly complex, and societies increasingly diverse, the idea of citizen participation in decision-making is ever more accepted. There is now a significant body of political theory arguing for a more participatory model of democracy (participatory democracy), a model that strives to create opportunities for all members of a society to contribute meaningfully to decisions about the matters affecting their lives.
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One of very few field experiments in tax compliance, this study generates a unique data set on Swiss taxpayers’ underdeclaration of income and wealth and overdeduction of tax credits by obtaining exclusive access to tax-return corrections made by the tax administration. Using this commune-level data from Switzerland, it explores the influence on tax compliance of moral suasion, introduced through a treatment in which taxpayers receive a letter containing normative appeals signed by the commune’s fiscal commissioner. This letter also serves to operationalize elements of social identity and (mutual) trust. Interestingly, the results not only echo the earlier finding that moral suasion has barely any effect on taxpayer compliance, but show clear differences between underdeclaration and overdeduction.