348 resultados para Taxation, State.


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The electricity industries of New Zealand (NZ) and the Australian state of Queensland have undergone substantial structural and regulatory reform with the common intent to improve economic efficiency. Deregulation and privatisation have been key elements of the reform but have been approached differently by each jurisdiction. This study traces the link between structural and regulatory regimes and asset valuation, profits and, ultimately, pricing. The study finds that key drivers in recent price increases are the government-owned generation and retail sector in NZ and the government-owned distribution sector in Queensland. It is concluded that, contrary to the rationale for the imposition of regulatory controls in a nonmarket environment, the regulatory regimes appear to have contributed to higher rather than lower pricing structures.

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Background In the past decade the policy and practice context for infection control in Australia and New Zealand has changed, with infection control professionals (ICPs) now involved in the implementation of a large number of national strategies. Little is known about the current ICP workforce and what they do in their day-to-day positions. The aim of this study was to describe the ICP workforce in Australia and New Zealand with a focus on roles, responsibilities, and scope of practice. Methods A cross-sectional design using snowball recruitment was employed. ICPs completed an anonymous web-based survey with questions on demographics; qualifications held; level of experience; workplace characteristics; and roles and responsibilities. Chi-squared tests were used to determine if any factors were associated with how often activities were undertaken. Results A total of 300 ICPs from all Australian states and territories and New Zealand participated. Most ICPs were female (94%); 53% were aged over 50, and 93% were employed in registered nursing roles. Scope of practice was diverse: all ICPs indicated they undertook a large number and variety of activities as part of their roles. Some activities were undertaken on a less frequent basis by sole practitioners and ICPs in small teams. Conclusion This survey provides useful information on the current education, experience levels and scope of practice of ICPs in Australia and New Zealand. Work is now required to establish the best mechanisms to support and potentially streamline scope of practice, so that infection-control practice is optimised.

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This paper presents an approach for dynamic state estimation of aggregated generators by introducing a new correction factor for equivalent inter-area power flows. The spread of generators from the center of inertia of each area is summarized by the correction term α on the equivalent power flow between the areas and is applied to the identification and estimation process. A nonlinear time varying Kalman filter is applied to estimate the equivalent angles and velocities of coherent areas by reducing the effect of local modes on the estimated states. The approach is simulated on two test systems and the results show the effect of the correction factor and the performance of the state estimation by estimating the inter-area dynamics of the system.

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The research field of Business Process Management (BPM) has gradually developed as a discipline situated within the computer, management and information systems sciences. Its evolution has been shaped by its own conference series, the BPM conference. Still, as with any other academic discipline, debates accrue and persist, which target the identity as well as the quality and maturity of the BPM field. In this paper, we contribute to the debate on the identity and progress of the BPM conference research community through an analysis of the BPM conference proceedings. We develop an understanding of signs of progress of research presented at this conference, where, how, and why papers in this conference have had an impact, and the most appropriate formats for disseminating influential research in this conference. Based on our findings from this analysis, we provide conclusions about the state of the conference series and develop a set of recommendations to further develop the conference community in terms of research maturity, methodological advance, quality, impact, and progression.

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Business Process Management (BPM) as a research field integrates different perspectives from the disciplines computer science, management science and information systems research. Its evolution has by been shaped by the corresponding conferences series, the International Conference on Business Process Management (BPM conference). As much as in other academic discipline, there is an ongoing debate that discusses the identity, the quality and maturity of the BPM field. In this paper, we review and summarize the major findings a larger study that will be published in the Business & Information Systems Engineering journal in 2016. In the study, we investigate the identity and progress of the BPM conference research community through an analysis of the BPM conference proceedings. Based on our findings from this analysis, we formulate recommendations to further develop the conference community in terms of methodological advance, quality, impact and progression.

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The capacity to conduct international disease outbreak surveillance and share information about outbreaks quickly has empowered both State and Non-State Actors to take an active role in stopping the spread of disease by generating new technical means to identify potential pandemics through the creation of shared reporting platforms. Despite all the rhetoric about the importance of infectious disease surveillance, the concept itself has received relatively little critical attention from academics, practitioners, and policymakers. This book asks leading contributors in the field to engage with five key issues attached to international disease outbreak surveillance - transparency, local engagement, practical needs, integration, and appeal - to illuminate the political effect of these technologies on those who use surveillance, those who respond to surveillance, and those being monitored.

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Conventional wisdom views globalization as a process that heralds the diminishing role or even 'death' of the state and the rise of transnational media and transnational consumption, that defy state control or regulation. This book questions these assumptions and shows that the nation-state never left and is still a force to be reckoned with.

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This paper describes how English as foreign language (EFL) teachers in Indonesia have implemented the recent character education policy within an era of school-based curriculum reform. The character education policy required all teachers, EFL teachers included, to instill certain values in every lesson whilst the school-based curriculum reform permitted teachers to develop locally responsive curriculum content. The design behind the reform seeks to sharpen education’s role as a site of moral inculcation in the face of growing social diversity that threatens social cohesion and the prolonged social problem of massive corruption. Drawing on Durkheim’s (1925) distinction between secular and religious morality, this paper considers how the Indonesian curriculum promoted rational or secular moral education and how the EFL teachers enacted religious moral education given religiosity is salient in both the community and schools of Indonesia. Bernstein’s concepts of pedagogic discourse, instructional and regulative discourses were adopted to analyse how EFL teachers have re-contextualized both curricular reforms in their micro pedagogic settings. The conclusion suggests that teachers’ implementation of moral education in their classes was dominated by their school communities’ and the teachers’ own preferred value of religiosity. Such values played out in their classes through both the regulative discourse and the instructional discourse.

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We examine the interaction between commodity taxes and parallel imports in a two-country model with imperfect competition. While governments determine non-cooperatively their commodity tax rate, the volume of parallel imports is determined endogenously by the retailing sector. We compare the positive and normative implications of having commodity taxes based on destination or origin principle. We show that, as the volume of parallel imports increases, non-cooperative origin taxes converge, while destination taxes diverge. Moreover, origin taxes are more similar and lead to higher aggregate welfare levels than destination taxes.

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It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and the EU is debating a switch from separate accounting (SA) to FA. This paper develops a theoretical model that compares basic properties of FA to SA. The focal point of the analysis is how changes in tax rates affect capital formation, input choice, and transfer pricing, as well as on spillovers on tax revenue in other countries. The analysis shows that a move from SA to FA will not eliminate such spillovers and will, in cases identified in the paper, actually aggravate them.

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Antigen stimulation of naive T cells in conjunction with strong costimulatory signals elicits the generation of effector and memory populations. Such terminal differentiation transforms naive T cells capable of differentiating along several terminal pathways in response to pertinent environmental cues into cells that have lost developmental plasticity and exhibit heightened responsiveness. Because these cells exhibit little or no need for the strong costimulatory signals required for full activation of naive T cells, it is generally considered memory and effector T cells are released from the capacity to be inactivated. Here, we show that steadystate dendritic cells constitutively presenting an endogenously expressed antigen inactivate fully differentiated memory and effector CD8+ T cells in vivo through deletion and inactivation. These findings indicate that fully differentiated effector and memory T cells exhibit a previously unappreciated level of plasticity and provide insight into how memory and effector T-cell populations may be regulated. © 2008 by The American Society of Hematology.

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Collected summaries of court cases involving nonprofit organisations, from Australia and overseas, during 2015, along with updates of legislative changes in all Australian jurisdictions. Significant Australian cases included several disputes with State Revenue Authorities about exemption from payroll taxes.