Sustainable tourism planning: A content analysis of local tourism plans

Tourism planning has been advocated by many as a possible means of alleviating some of the negative impacts of tourism. While a number of approaches have evolved, tourism planning based on the philosophies of sustainability has emerged as the most comprehensive approaches. To investigate the tourism planning approaches of local tourism destinations in Queensland, particularly the extent to which tourism plans exhibit the sustainable approach to tourism planning, 30 local tourism planning documents have been reviewed. Despite claims that sustainable tourism planning is one of the most accepted approaches the study has shown that this is not necessarily the case in practice. It was found that although a number of plans addressed the issue of sustainability, the subsequent strategies and actions suggest that the sustainable approach is not the dominant planning approach, but in fact the economic and infrastructure approaches are the primary planning methods.

Investigating international accounting standard setting : the black box of IFRS 6

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method be mandated for pre-production costs, eliminating the choice previously available between full cost and successful efforts methods. In spite of the endorsement of this view by a majority of the constituents who responded to the Issues Paper, the final outcome changed nothing, with choice being retained. A compelling explanation of this disparity between the visible inputs and outputs of the standard setting process is the existence of a “black box”, in which powerful extractive industries entities and coalitions covertly influenced the IASB to secure their own ends and ensure that the status quo was maintained

Provisional supervision in Hong Kong : third time lucky?

Provisional supervision (PS) is Hong Kong’s proposed new corporate rescue procedure. In essence, it is a procedure for the preparation by a professional, usually an accountant or a solicitor, of a proposal for a voluntary arrangement, supported by a moratorium. There should be little court involvement in the process and it is anticipated that the costs and delays of the process would be less than alternate, currently available procedures. This article will retrace some of the key events and issues arising from the numerous policy and legislative debates about PS in Hong Kong. At present the Hong Kong government is in the midst of drafting a new Bill on corporate rescue procedure to be introduced to the HKSAR Legislative Council. This will be the third attempt. Setting aside the controversies and the content of this new effort by the Hong Kong administration, the Global Financial Crisis in 2008 has signalled to the international policy and business community, free markets alone cannot be an effective regulatory mechanism. Having legal safeguards and clear rules to regulate procedures and conduct of market participants are imperative to avoid future financial meltdowns.

Entertainment industries : entertainment as a cultural system

Entertainment Industries is the first book to map entertainment as a cultural system. Including work from world-renowned analysts such as Henry Jenkins and Jonathan Gray, this innovative collection explains what entertainment is and how it works. Entertainment is audience-centred culture. The Entertainment Industries are a uniquely interdisciplinary collection of evolving businesses that openly monitor evolving cultural trends and work within them. The producers of entertainment – central to that practice– are the new artists. They understand audiences and combine creative, business and legal skills in order to produce cultural products that cater to them. Entertainment Industries describes the characteristics of entertainment, the systems that produce it, and the role of producers and audiences in its development, as well as explaining the importance of this area of study, and how it might be better integrated into Universities.

Individuals in a mass market environment: Australian bequest donors seek better communication from charities

Swelling social need and competing calls on government funds have heightened the philanthropic dollar’s value. Yet, Australia is not regarded as having a robust giving culture: while 86% of adults give, a mere 16% plan their giving with those who do donating four times as much as spontaneous givers (Giving Australia, 2005). Traditionally, the prime planned giving example is a charitable bequest, a revenue stream not prevalent here (Baker, 2007). In fact, Baker’s Victorian probate data shows under 5% of estates provide a charitable bequest and just over 1% of estate assets is bequeathed. The UK, in contrast, sources 30% and the US 10% of charitable income through bequests (NCVO, 2004; Sargeant, Wymer and Hilton,2006). Australian charities could boost bequest giving. Understanding the donor market, which has or may remember them in their will is critical. This paper reports donor perceptions of Australian charities’ bequest communication/ marketing. The data forms part of a wider study of Australian donors’ bequest attitudes and behaviour. Charities spend heavily on bequest promotion, from advertising to personal selling to public relations and promotion. Infrastructure funds are scarce so guidance on what works for donors is important. Guy and Patton (1988) made their classic call for a nonprofit marketing perspective and identify the need for charities to better understand the motivations and behaviour of their supporters. In similar vein, this study aims to improve the way nonprofits and givers interact; and ultimately, enhance the giving experience and thus multiply planned giving participation. Academically, it offers insights to Australian bequest motivations and attitudes not studied empirically before.

Diaspora: the new philanthropy?

Diaspora philanthropy is a popular buzzword; however, what the term encompasses or how institutionalised the phenomenon is remains an open question. There are as many views and definitions of diaspora philanthropy as there are diaspora communities involved. It is often seen as a potential source of funding for geographic regions, religions or ethnic communities globally. But identifying a framework for diaspora philanthropy is difficult. Unlike the literature on international philanthropy (including ethnic philanthropy and cross-border philanthropy), which has been a predominant topic of interest in recent years, the literature on diaspora philanthropy is scarce. There is a variety of opinion on what should and should not be considered under this scribe, which makes it impossible to provide a definitive description of diaspora philanthropy that suits everyone. The term “diaspora” has different meanings for different individuals and groups of people. Some see it as relating only to exiled and ejected communities of people; others use the term to refer to individuals or groups who are living in a new homeland whether by choice or circumstance. This paper defines “diaspora” in terms of an individual or group which identifies with an original homeland, (either theirs or a member of their family’s such as a grandparent), and is in the diaspora whether through their choice or a circumstance beyond their control. This obligatory identification towards a homeland differentiates this study on diaspora philanthropy from those that define it as an affiliation with a religious community and not necessarily a specific homeland.

Case studies of statutory interventions into the common law concept of charity

This paper considers four examples of statutory interventions into the common law concept of charity, namely, those of Pennsylvania, Barbados, the definition recommended by the Report of the Inquiry into the Definition of Charities in Australia, and the Recreational Charities legislation of the United Kingdom. It comments on some issues affecting each style of intervention. The paper does not argue against statutory intervention but submits that legislative changes are best made by deeming a particular purpose to be charitable, or not charitable, so that, except to that extent, the common law concept remains intact – this is the approach adopted by the Recreational Charities legislation.

An examination Of tax–deductible donations made by individual taxpayers in Australia for 1999/2000

Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the extent of tax-deductible donations claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations claimed by Australian taxpayers to deductible gift recipients (DGRs) for the period 1 July 1999 to 30 June 2000. This information has been extracted from the Australian Taxation Office's publication Taxation Statistics 1999-2000 which provides an overview and profile of the income and taxation status of Australian taxpayers using information extracted from their income tax returns for the period 1 July 1999 to 30 June 2000. The 1999/2000 report is the latest report that has been made publicly available...

The advancement of religion is still a valid charitable object in 2001

“The Relevance of Religion” is the title of a recent address delivered by The Honourable Chief Justice Murray Gleeson of the High Court of Australia.1 In making the point “about the continuing public importance of religion”, the Chief Justice referenced Lord Devlin’s contention that “no society has yet solved the problem of how to teach morality without religion”....