496 resultados para Tax planning


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Annually, several million tonnes of waste are produced from reworks, demolition, and use of substandard materials. Building Information Modelling (BIM), a digital representation of facilities and their constituent data, is a viable means of addressing some concerns about the impacts of these processes. BIM functionalities can be extended and combined with rich building information from specifications and product libraries, for efficient, streamlined design and construction. This paper conceptualises a framework for BIM-knowledge transfer from advanced economies for adaptation and use in urban development works in developing nations using the Sydney Down Under and Lagos Eko Atlantic projects as reference points. We present a scenario that highlights BIM-based lifecycle planning/specifications as agents of sustainable construction (in terms of cost and time) crucial to the quality of as-built data from early on in city development. We show how, through the use of BIM, city planners in developing nations can avoid high, retrospective (and sometimes wasteful) maintenance costs and leapfrog infrastructure management standards of advanced economies. Finally, this paper illustrates how BIM can address concerns about economic sustainability during city development in developing countries by enriching model objects with specification information sourced from a product library.

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Objective: To measure alcohol-related harms to the health of young people presenting to emergency departments (EDs) of Gold Coast public hospitals before and after the increase in the federal government "alcopops" tax in 2008. Design, setting and participants: Interrupted time series analysis over 5 years (28 April 2005 to 27 April 2010) of 15-29-year-olds presenting to EDs with alcohol-related harms compared with presentations of selected control groups. Main outcome measures: Proportion of 15-29-year-olds presenting to EDs with alcohol-related harms compared with (i) 30-49-year-olds with alcohol-related harms, (ii)15-29-year-olds with asthma or appendicitis, and (iii) 15-29-yearolds with any non-alcohol and non-injury related ED presentation. Results: Over a third of 15-29-year-olds presented to ED with alcohol-related conditions, as opposed to around a quarter for all other age groups. There was no significant decrease in alcohol-related ED presentations of 15-29-year-olds compared with any of the control groups after the increase in the tax. We found similar results for males and females, narrow and broad definitions of alcoholrelated harms, under-19s, and visitors to and residents of the Gold Coast. Conclusions: The increase in the tax on al copops was not associated with any reduction in alcohol-related harms in this population in a unique tourist and holiday region. A more comprehensive approach to reducing alcohol harms in young people is needed.

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Objective: In response to concerns about the health consequences of high-risk drinking by young people, the Australian Government increased the tax on pre-mixed alcoholic beverages ('alcopops') favoured by this demographic. We measured changes in admissions for alcohol-related harm to health throughout Queensland, before and after the tax increase in April 2008. Methods: We used data from the Queensland Trauma Register, Hospitals Admitted Patients Data Collection, and the Emergency Department Information System to calculate alcohol-related admission rates per 100,000 people, for 15 - 29 year-olds. We analysed data over 3 years (April 2006 - April 2009), using interrupted time-series analyses. This covered 2 years before, and 1 year after, the tax increase. We investigated both mental and behavioural consequences (via F10 codes), and intentional/unintentional injuries (S and T codes). Results: We fitted an auto-regressive integrated moving average (ARIMA) model, to test for any changes following the increased tax. There was no decrease in alcohol-related admissions in 15 - 29 year-olds. We found similar results for males and females, as well as definitions of alcohol-related harms that were narrow (F10 codes only) and broad (F10, S and T codes). Conclusions: The increased tax on 'alcopops' was not associated with any reduction in hospital admissions for alcohol-related harms in Queensland 15 - 29 year-olds.

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Motion planning for planetary rovers must consider control uncertainty in order to maintain the safety of the platform during navigation. Modelling such control uncertainty is difficult due to the complex interaction between the platform and its environment. In this paper, we propose a motion planning approach whereby the outcome of control actions is learned from experience and represented statistically using a Gaussian process regression model. This mobility prediction model is trained using sample executions of motion primitives on representative terrain, and predicts the future outcome of control actions on similar terrain. Using Gaussian process regression allows us to exploit its inherent measure of prediction uncertainty in planning. We integrate mobility prediction into a Markov decision process framework and use dynamic programming to construct a control policy for navigation to a goal region in a terrain map built using an on-board depth sensor. We consider both rigid terrain, consisting of uneven ground, small rocks, and non-traversable rocks, and also deformable terrain. We introduce two methods for training the mobility prediction model from either proprioceptive or exteroceptive observations, and report results from nearly 300 experimental trials using a planetary rover platform in a Mars-analogue environment. Our results validate the approach and demonstrate the value of planning under uncertainty for safe and reliable navigation.

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The overarching research work is based on two approaches: - Conceptual Analysis, Extraction and Linking - Experimentation with Product Libraries - Conceptual Analysis, Extraction and Linking: This aspect of the research has been achieved through the development of a conceptual framework for facilitating the understanding of the constituting components of BIM, Specifications and Cost Planning under investigation. The framework builds on theories spanning the constituent research themes and was used as a basis for justifying the elected approaches adopted throughout the research work. By means of tags and codes, a system for classifying building specification information has been developed as a differentiator between the chosen research approach and existing classification strategies in industry. Furthermore, syntactic links between extracted classes of specification information and cost planning have been established and will be adopted as a basis for authenticating the impact of specification information within BIM models. - Experimentation with Product Libraries Following the extraction and classification of BIM, Specifications and Cost Planning information, early experimentation on linking specifications to BIM models by means of a raas-based product library have been successful. A comparative analysis between a range of existing product libraries has also been realised. The outcomes have been amply documented in papers, all of which have received positive reviews. Ongoing experiments and analysis with the product library involve integrating the cost planning component for authenticating the completeness, relevance and impact of embedded specification within BIM models.

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This digital poster (which was on display at "The Cube", Queensland University of Technology) demonstrates how specification parameters can be extracted from a product library repository for use in augmenting the information contents of the objects in a local BIM tool (Revit in this instance).

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Purpose: The paper aims to investigate urban knowledge precincts from the angle of urban planning and place branding. Scope: The paper focuses on urban knowledge precinct development experiences of Brisbane, Australia. Method: The paper uses literature review, policy and content analyses and field observation methods to explore Brisbane’s urban knowledge precincts. Results: The paper reveals insights from Brisbane’s urban knowledge precincts development journey. Recommendations: The paper suggests further research on the topic of branding and planning urban knowledge precincts. Conclusions: The paper reveals that urban knowledge precincts are the nexus of knowledge-based urban development and Brisbane’s precincts potentially provide a competitive edge to the city in the global knowledge economy era.

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Social resilience concepts are gaining momentum in environmental planning through an emerging understanding of the socio-ecological nature of biophysical systems. There is a disconnect, however, between these concepts and the sociological and psychological literature related to social resilience. Further still, both schools of thought are not well connected to the concepts of social assessment (SA) and social impact assessment (SIA) that are the more standard tools supporting planning and decision-making. This raises questions as to how emerging social resilience concepts can translate into improved SA/SIA practices to inform regional-scale adaptation. Through a review of the literature, this paper suggests that more cross-disciplinary integration is needed if social resilience concepts are to have a genuine impact in helping vulnerable regions tackle climate change.

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Planning studio pedagogy has long been a part of planning education and has recently re-emerged as a topic of investigation. Scholarship has: 1) critically examined the fluctuating popularity of studio teaching and the changing role of studio teaching in contemporary planning curricula in the USA and New Zealand; 2) challenged conceptualizations of the traditional studio and considered how emerging strategies for blended and online learning, and ‘real world engagement’ are producing new modes of studio delivery; 3) considered the benefits and outcomes of studio teaching, and; 4) provided recommendations for teaching practice by critically analysing studio experiences in different contexts (Aitken-Rose & Dixon, 2009; Balassiano, 2011; Balassiano & West, 2012; Balsas, 2012; Dandekar, 2009; Heumann & Wetmore, 1984; Higgins, Thomas & Hollander, 2010; Lang, 1983; Long, 2012; Németh & Long, 2012; Winkler, 2013). Twenty-three universities in Australia offer accredited planning degrees, yet data about the use of studio teaching in planning programs are limited. How, when and why are studio pedagogies used? If it is not a part of the curriculum – why?, and has this had any impact on student outcomes? What are the opportunities and limitations of new models of studio teaching for student, academic, professional and institutional outcomes? This paper presents early ideas from a QUT seed grant on the use of studio teaching in Australian planning education to gain a better understanding of the different roles of studio teaching in planning curricula at a National level and opportunities and challenges for this pedagogical mode in the face of dilemmas facing planning education.

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This review article discusses form-based planning an din details analise the following books: Stepehn Marshall (2012) Urban Coding and Planning (Routledge, New York, USA, 272pp. pISBN 1135689202). Emily Talen (2012) City Rules: How Regulations Affects Urban Form (Island Press, Washington DC, USA, 254 pp. ISBN 9781597266925). Richard Tomlinson (2012) Australia’s Unintended Cities: the Impact of Housing on Urban Development (CSIRO Publishing, Collingwood, Australia, 194pp. ISBN 9780643103771). The history of the city has been written and rewritten many times: the seminal works of Benevolo (1980) and Mumford (1989) reconstruct how settlements, particularly their urban form, have changed over centuries. Rowe and Koetter (1978), Kostof (1991, 1992), Krier (2003), and Rossi and Eisenmann (1982) address instead the components that shape the urban environment: the architect can aggregate and manipulate squares, streets, parks and public buildings to control urban design. Generally these studies aim to reveal the secret of the traditional city in contraposition to the contemporary townscape characterized by planning and zoning, which are generally regarded as problematic and sterile (Woodward, 2013). The ‘secret rules’ that have shaped our cities have a bearing on the relationship of spaces, mixed uses, public environments and walkability (Walters, 2011)...

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Existing planning theories tend to be limited in their analytical scope and often fail to account for the impact of many interactions between the multitudes of stakeholders involved in strategic planning processes. Although many theorists rejected structural–functional approaches from the 1970s, this article argues that many of structural–functional concepts remain relevant and useful to planning practitioners. In fact, structural–functional approaches are highly useful and practical when used as a foundation for systemic analysis of real-world, multi-layered, complex planning systems to support evidence-based governance reform. Such approaches provide a logical and systematic approach to the analysis of the wider governance of strategic planning systems that is grounded in systems theory and complementary to existing theories of complexity and planning. While we do not propose its use as a grand theory of planning, this article discusses how structural–functional concepts and approaches might be applied to underpin a practical analysis of the complex decision-making arrangements that drive planning practice, and to provide the evidence needed to target reform of poorly performing arrangements.

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We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

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This chapter focuses on the more strategic activities that lead people in the regional community to decide how they want to respond to climate change. Such strategic activities include analysing, prioritising and deciding upon the best course of action. Planning for climate adaptation (usually seen to include the setting of visions and objectives, the determination of key strategies and the monitoring of broad outcomes) encompasses the strategic activities involved in the system of governance for climate adaptation. Planning occurs at all scales from global to the business, property, family and even individual scales. Applying a rapid appraisal technique, this chapter analyses the system of planning for climate adaptation as it relates to the achievement of adaptation outcomes within the Wet Tropics Cluster. It finds that some aspects of the system are healthier than others, and identifies several actions that regional NRM bodies may consider (either collectively or individually) to enhance adaptation outcomes by improving the planning system within the cluster.