12 resultados para Identités sexuelles alternatives
em Deakin Research Online - Australia
Resumo:
Most countries with a value-added tax (VAT) exempt financial intermediation services from the tax. While exemption is generally perceived to be undesirable, it is also widely regarded as unavoidable because of technical difficulties in applying VAT to these services. This article reviews the standard rationale for exempt treatment and then considers the relative merits of two recent challenges raised in the tax literature. The first challenge involves the application of cash flow taxation to financial intermediation services in a manner that is consistent with an invoice/credit VAT (which is the dominant form). The second challenge proposes a comprehensive system of zero-rating of financial intermediation services, which is supported by a characterization of the household consumption of such services as non-taxable. The author argues that each of these alternatives to an exemption system suffers from both theoretical and practical implementation difficulties that make maintenance of exempt treatment the preferred approach, at least in the short term. There is, however, a simpler alternative to these fundamental reform options, involving modification of just one aspect of an exemption system to relieve some of its more problematic aspects. Many of the interpretative problems and associated inefficiencies that plague an exemption system arise from the need to distinguish between taxable and exempt financial services. The author argues that these difficulties can be eliminated, to a large extent, by basing the distinction on the form of prices. In support of this approach, he points out that it is consistent with the underlying reasons for the application of exempt treatment. The author considers a number of other possible modifications, but these are either rejected outright or viewed with a healthy skepticism. For example, the author is critical of the apparent rationale for the application of cash flow taxation to property and casualty insurers. He also rejects proposals that accept some looseness in the formulaic allocation by financial intermediaries of the costs of business inputs between exempt and taxable services for input credit purposes. In his view, an explicit reliance on pricing structures to draw the boundary between exempt and taxable services is preferable to the provision of relief for blocked input tax credits of financial intermediaries. Finally, the author is skeptical of the case for a policy response intended to address the tax bias under an exemption system for financial intermediaries to insource supplies.
Resumo:
In 1972 Sir Leslie Martin in his essay “The Grid as Generator”, advocated “a strong theoretical basis for [planning and] urban design” (Carolin P, 2000, p4) by methodically shifting design parameters regarding the way “in which buildings [could be] placed on the land” Martin was able to demonstrate how the generation of alternatives could “allow wider scope for decisions and objectives” to be considered and discussed (Carmona M, & Tiesdell S 2007, p81). Operating within a conventional design studio yet drawing of Sir Leslie Martin’s logic, ie developing an informed understanding of a problem by identifying a finite world of design ‘alternatives’, the following paper outlines a studio based program at the School of Architecture and Building, Deakin University, referred to as the ‘UrbanHeart Surgery’. While most atelier-based courses operate largely on an ad-hoc basis where students often work within self imposed competitive isolation, Urbanheart adopts a more open yet structured approach where students work in design collaboratives to generate a matrix of alternative design scenarios. The program actively integrates postgraduate students from Architecture, Urban Design and Planning into a design research culture and allows them to engage in critical discourse by working on strategic design projects in three areas significant to the future development of the state of Victoria: Metropolitan Urbanism, Urbanism on the Periphery and Regional Urbanism.
Resumo:
The question of effective development in fragile contexts is increasingly significant, but as the literature and case studies throughout this volume have shown, the existing literature and principles for development effectiveness are built on a narrow conceptualisation of fragility. By exploring case studies that go well-beyond the ‘usual’ examples of ‘fragile states’, this volume has demonstrated that a much broader range of fragile contexts (set of causes and characteristics) exist, requiring a much more nuanced range of principles and approaches. This concluding chapter therefore summarises the key critiques of development theory and practice in fragile contexts found woven throughout the literature review and case studies, then offers tentative first steps towards more nuanced, context-specific recommendations for the roles of development actors, development approaches and modalities of interaction with structures and use of power in development, arranged according to thoughts around potential key drivers and characteristics of fragility, as illustrated by the case studies.
Resumo:
This paper examines shifting approaches to urban sustainability in the Arabian Gulf by focusing on the issue of air conditioning and thermal comfort. It considers the recent foregrounding of tradition and heritage within the arena of mega-project development in Qatar, using the Msheireb Downtown Doha Project as an example of a wider regional trend around urban sustainability. Through its focus on air conditioning, the paper draws on Appadurai’s recent critique of design singularity to examine built environment sustainability in relation to the indoor comfort norms and practices, for both bodies and objects, which are now well established across the Gulf region.