6 resultados para Impuestos locales

em Queensland University of Technology - ePrints Archive


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In the field of music technology there is a distinct focus on networking between spatially disparate locales to improve teaching and learning through real-time communication. This article proposes a new delivery model for learner support based on a review of technical and learning services, pilot research using remote desktops to teach music-sequencing software, and recent education research regarding professional development. A 24/7 delivery model using remote desktops, mobile devices and shared calendars offers a flexible real-time addition to the learner support services already on offer. Treating every user of the service as a potential expert, the model aims to deliver universal support situated in a personalized context, which will serve the technical and education requirements of teachers and learners.

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Growing participation is a key challenge for the viability of sustainability initiatives, many of which require enactment at a local community level in order to be effective. This paper undertakes a review of technology assisted carpooling in order to understand the challenge of designing participation and consider how mobile social software and interface design can be brought to bear. It was found that while persuasive technology and social networking approaches have roles to play, critical factors in the design of carpooling are convenience, ease of use and fit with contingent circumstances, all of which require a use-centred approach to designing a technological system and building participation. Moreover, the reach of technology platform-based global approaches may be limited if they do not cater to local needs. An approach that focuses on iteratively designing technology to support and grow mobile social ridesharing networks in particular locales is proposed. The paper contributes an understanding of HCI approaches in the context of other designing participation approaches.

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The role of particular third sector organisations, Social Clubs, in supporting gambling through the use of EGMs in venues presents as a difficult social issue. Social Clubs gain revenue from gambling activities; but also contribute to social well-being through the provision of services to communities. The revenues derived from gambling in specific geographic locales has been seen by government as a way to increase economic development particularly in deprived areas. However there are also concerns about accessibility of low-income citizens to Electronic Gaming Machines (EGMS) and the high level of gambling overall in these deprived areas. We argue that social capital can be viewed as a guard against deleterious effects of unconstrained use of EGM gambling in communities. However, it is contended that social capital may also be destroyed by gambling activity if commercial business actors are able to use EGMs without community obligations to service provision. This paper examines access to gambling through EGMs and its relationship to social capital and the consequent effect on community resilience, via an Australian case study. The results highlight the potential two-way relationship between gambling and volunteering, such that volunteering (and social capital more generally) may help protect against problems of gambling, but also that volunteering as an activity may be damaged by increased gambling activity. This suggests that, regardless of the direction of causation, it is necessary to build up social capital via volunteering and other social capital activities in areas where EGMS are concentrated. The study concludes that Social Clubs using EGMs to derive funds are uniquely positioned within the community to develop programs that foster social capital creation and build community resilience in deprived areas.

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The export market for Australian wine continues to grow at a rapid rate, with imported wines also playing a role in market share in sales in Australia. It is estimated that over 60 per cent of all Australian wine is exported, while 12 per cent of wine consumed in Australia has overseas origins. In addition to understanding the size and direction (import or export) of wines, the foreign locales also play an important role in any tax considerations. While the export market for Australian produced alcohol continues to grow, it is into the Asian market that the most significant inroads are occurring. Sales into China of bottled wine over $7.50 per litre recently overtook the volume sold our traditional partners of the United States and Canada. It is becoming easier for even small to medium sized businesses to export their services or products overseas. However, it is vital for those businesses to understand the tax rules applying to any international transactions. Specifically, one of the first tax regimes that importers and exporters need to understand once they decide to establish a presence overseas is transfer pricing. These are the rules that govern the cross-border prices of goods, services and other transactions entered into between related parties. This paper is Part 2 of the seminar presented on transfer pricing and international tax issues which are particularly relevant to the wine industry. The predominant focus of Part 2 is to discuss four key areas likely to affect international expansion. First, the use of the available transfer pricing methodologies for international related party transactions is discussed. Second, the affects that double tax agreements will have on taking a business offshore are considered. Third, the risks associated with aggressive tax planning through tax information exchange agreements is reviewed. Finally, the paper predicts future ‘trip-wires’ and areas to ‘watch out for’ for practitioners dealing with clients operating in the international arena.

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With increasing speed, the emerging discipline of critical Indigenous studies is expanding and demarcating its territory from Indigenous studies through the work of a new generation of Indigenous scholars. Critical Indigenous Studies makes an important contribution to this expansion, disrupting the certainty of disciplinary knowledge produced in the twentieth century, when studying Indigenous peoples was primarily the domain of non-Indigenous scholars. Aileen Moreton-Robinson's introductory essay provides a context for the emerging discipline. The volume is organized into three sections: the first includes essays that interrogate the embedded nature of Indigenous studies within academic institutions; the second explores the epistemology of the discipline; and the third section is devoted to understanding the locales of critical inquiry and practice. Each essay places and contemplates critical Indigenous studies within the context of First World nations, which continue to occupy Indigenous lands in the twenty-first century. The contributors include Aboriginal, Metis, Maori, Kanaka Maoli, Filipino-Pohnpeian, and Native American scholars working and writing through a shared legacy born of British and later U.S. imperialism. In these countries, critical Indigenous studies is flourishing and transitioning into a discipline, a knowledge/power domain where distinct work is produced, taught, researched, and disseminated by Indigenous scholars.