518 resultados para property tax policy
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Recent empirical research has found that the psychological consequences for young people involved in cyberbullying are more severe than in the case of traditional bullying (Campbell, Spears, Slee, Butler, & Kift, 2012; Perren, Dooley, Shaw, & Cross, 2010). Cybervictimisation has been found to be a significant predictor of depressive symptoms over and above that of being victimised by traditional bullying (Perren et al., 2010). Cybervictims also have reported higher anxiety scores and social difficulties than traditional victims, with those students who had been bullied by both forms showing similar anxiety and depression scores to cyberbullying victims (Campbell et al., 2012). This is supported by the subjective views of many young people, not involved in bullying, who believed that cyberbullying is far more harmful than traditional bullying (Cross et al., 2009). However, students who were traditionally bullied thought the consequences of traditional bullying were harsher than did those students who were cyberbullied (Campbell, et al., 2012). In Slonje and Smith’s study (2008), students reported that text messaging and email bullying had less of an impact than traditional bullying, but that bullying by pictures or video clips had more negative impact than traditional bullying.
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The proposal to tax the unrelated business income of charitable organisations was announced in the 2011 budget, but the course of events has overtaken the stated policy rationale. We identify and discuss the policy for the imposition of the new tax and demonstrate that the measure is unnecessary given a recent judgement by the High Court, establishment of a new charity regulator and a better understanding of the applicable tax theory.
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Australia is presently witnessing concerted federal government policy initiatives to reform many aspects of the Australian Third Sector with an initial emphasis on charity organisations. Policy initiatives include the establishment of a new federal regulator, the Australian Charities and Not-for-profits Commission (ACNC), a national online financial reporting register, a statutory definition of charity, a tightening of taxation regulation and exemption including an unrelated business income tax and national fundraising regulation. This ambitious policy programme has had a gestation over 15 years of government inquiries lamenting lax, inconsistent and complex state-based regulation, and seeking a coherent and modern regulatory environment for nonprofit organisations, which are increasingly being used by the state to deliver outsourced community services..
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This paper will consider some of the wider contextual and policy questions arising out of four major public inquiries that took place in Australia over 2011–2012: the Convergence Review, the National Classification Scheme Review, the Independent Media Inquiry (Finkelstein Review) and the National Cultural Policy. This paper considers whether we are now witnessing a ‘convergent media policy moment’ akin to the ‘cultural policy moment’ theorized by Australian cultural researchers in the early 1990s, and the limitations of various approaches to understanding policy – including critiques of neoliberalism – in understanding such shifts. It notes the rise of ‘soft law’ as a means of addressing the challenges of regulatory design in an era of rapid media change, with consideration of two cases: the approach to media influence taken in the Convergence Review, and the concept of ‘deeming’ developed in the National Classification Scheme Review.
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This article combines information from fathers' rights Web sites with demographic, historical, and other information to provide an empirically based analysis of fathers' rights advocacy in the United States. Content analysis discerns three factors that are central to the groups' rhetoric: representing domestic violence allegations as false, promoting presumptive joint custody and decreasing child support, and portraying women as perpetrators of domestic abuse. Fathers' rights organizations and themes are examined in relation to state-level demographics and custody policy. The implications of fathers' rights activism for battered women and their children are explored.
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In Art and Cultural Heritage: Law, Policy and Practice Barbara Hoffman as editor brings together an impressive array of practitioners from a variety of fields (from archaeologists to lawyers), to present in single volume aspects of policy, law and practice relevant to cultural heritage, which are not normally addressed in such texts. The book is indeed a comprehensive work to be recommended to policy makers, practitioners, students and other interested readers...
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This paper explores how mandated literacy assessment is reorganising teachers’ work in the context of Australia’s National Assessment Program – Literacy and Numeracy (NAPLAN), which was implemented in 2008. Students in Years 3, 5, 7 and 9 are tested annually, with school results publicly available. The wider policy context and the emergence of different forms of interconnected educational work associated with the testing phenomenon are described. Taking an Institutional Ethnography approach, the local effects of the federal policy regime are examined through a case study of one school. What mandated literacy assessment does to educators’ work in a culturally diverse low socioeconomic school community is discussed. Key themes include strategic exclusions of students from the testing process, appropriations and adaptations of literacy theory, work intensification, and ethical mediation of results. Questions concerning equity are raised about the differential effects of policy in different school contexts.
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This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.
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For sale purposes, the question of who will be the registered owner of the property at completion is normally not difficult to answer. However, the decision in Rolls v Radford [2012] QSC 92 illustrates how things can go badly wrong...
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The elastic properties of 1D nanostructures such as nanowires are often measured experimentally through actuation of the nanowire at its resonance frequency, and then relating the resonance frequency to the elastic stiffness using elementary beam theory. In the present work, we utilize large scale molecular dynamics simulations to report a novel beat phenomenon in [110]oriented Ag nanowires. The beat phenomenon is found to arise from the asymmetry of the lattice spacing in the orthogonal elementary directions of the [110] nanowire, i.e. the [-110] and [001] directions, which results in two different principal moments of inertia. Because of this, actuations imposed along any other direction are found to decompose into two orthogonal vibrational components based on the actuation angle relative to these two elementary directions, with this phenomenon being generalizable to <110> FCC nanowires of different materials (Cu, Au, Ni, Pd and Pt). The beat phenomenon is explained using a discrete moment of inertia model based on the hard sphere assumption, the model is utilized to show that surface effects enhance the beat phenomenon, while the effect is reduced with increasing nanowires cross-sectional size or aspect ratio. Most importantly, due to the existence of the beat phenomena, we demonstrate that in resonance experiments only a single frequency component is expected to be observed, particularly when the damping ratio is relatively large or very small. Furthermore, for a large range of actuation angles, the lower frequency is more likely to be detected than the higher one, which implies that experimental predictions of Young’s modulus obtained from resonance may in fact be under predictions. The present study therefore has significant implications for experimental interpretations of Young’s modulus as obtained via resonance testing.
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Human survival depends on human ingenuity in using resources at hand to sustain human life. The historical record – in wrings and archaeological artefacts – provides evidence of the growth and collapse of political organisations and societies. In the institutions of Western civilisation, some traditions have endured over millennia where the roles of monarchs and public officials have been organised in perpetual succession. These roles were developed as conventions in the British Parliament after 1295 and provided the models of corporate governance in both public and private enterprise that have been continuously refined to the present day. In 2011, the Queensland Parliament legislated to introduce a new and more open system of scrutiny of legislation through a system of portfolio-based parliamentary committees. The committees began to function more actively in July 2012 and have inviting submissions from stakeholders and experts in a structured way to consider the government’s priorities in its legislative programme. The questions now are whether the Surveying and Spatial Sciences can respond expertly to address the terms of reference and meet the timetables of the various parliamentary committees. This paper discusses some of the more important and urgent issues that deserve debate that the profession needs to address in becoming more responsive to matters of public policy.
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Open Educational Resources (OER) are teaching, learning and research materials that have been released under an open licence that permits online access and re-use by others. The 2012 Paris OER Declaration encourages the open licensing of educational materials produced with public funds. Digital data and data sets produced as a result of scientific and non-scientific research are an increasingly important category of educational materials. This paper discusses the legal challenges presented when publicly funded research data is made available as OER, arising from intellectual property rights, confidentiality and information privacy laws, and the lack of a legal duty to ensure data quality. If these legal challenges are not understood, addressed and effectively managed, they may impede and restrict access to and re-use of research data. This paper identifies some of the legal challenges that need to be addressed and describes 10 proposed best practices which are recommended for adoption to so that publicly funded research data can be made available for access and re-use as OER.
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Home purchase and ownership is seen by the majority of Australians as the basis for a sound investment strategy and to seciure their long term retirement goals. Although home ownership rates in Australia are in excess of 65% of the population, there have been doubts raised as to the effectiveness of purchasing a house as the main source of retirement income. The main issue with this approach is that the house has to be sold to gain access to these funds or the owners have to take out a reverse mortgage to access the capital tied up in their home, which can be more expensive than selling. This paper will carryout a detailed analysis of a number of investment options to determine the effectiveness of home purchase as a long term investment vehicle. This study has found that the long term investment in equities or managed superannuation funds can provide a greater retirement income than the purchase of a residential property for owner occupation