836 resultados para Tax Law and Urban Law


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Scientific studies exploring the environmental and experiential elements that help boost human happiness have become a significant and expanding body of work. Some urban designers, architects and planners are looking to apply this knowledge through policy decisions and design, but there is a great deal of room for further study and exploration. This paper looks at definitions of happiness and happiness measurements used in research. The paper goes on to introduce six environmental factors identified in a literature review that have design implications relating to happiness: Nature, Light, Surprise, Access, Identity, and Sociality. Architectural precedents are examined and design strategies are proposed for each factor, which are then applied to a test case site and building in Baltimore, Maryland. It is anticipated that these factors and strategies will be useful to architects, urban designers and planners as they endeavor to design positive user experiences and set city shaping policy.

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La tesis presenta evidencia rigurosa de la efectividad de las políticas públicas utilizando metodologías experimentales y cuasi-experimentales. La tesis comienza con una introducción completa y una revisión rigurosa de las metodologías que se utilizarán en el análisis posterior de los datos. El primer capítulo, "Habilidades personales y habilidades técnicas en programas de formación de jóvenes. Evidencia Experimental de Largo Plazo de República Dominicana ", evalúa el impacto de un programa de empleo de los jóvenes en una serie de variables de interés. El programa ofrece capacitación en las habilidades vocacionales y en las habilidades no cognitivas a jóvenes en riesgo de exclusión social. Cabe destacar que la metodología utilizada para evaluar el programa es un ensayo controlado aleatorio, que proporciona evidencia robusta del efecto causal del programa. Mientras que estudios previos analizaron el impacto de los programas para jóvenes relacionados, ningún estudio anterior había evaluado los efectos de 4 años después de la implementación del programa. Esto representa una contribución importante debido a que las ganancias a corto plazo de varios programas de desarrollo han demostrado no ser sostenida en el tiempo. Esto es también lo que este estudio encuentra para los resultados del mercado de trabajo: mientras que el programa genera una mejora a corto plazo de los resultados de empleo para las mujeres, este efecto se disipa en el largo plazo. Sin embargo, el programa parece conducir a cambios persistentes en las expectativas del mercado de trabajo de las mujeres: las mujeres que asistieron al entrenamiento de informar una visión más optimista de las perspectivas del mercado de trabajo hasta 4 años después del programa...

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The increased emphasis within Europe on the role of second-tier cities has implications for the ways in which these urban centres are considered within national spatial planning strategies. In centralised, monocentric states like Ireland, there has been a general ambivalence towards urban policy for cities outside the capital city, and historically this has prevented the development of a strong, diversified urban hierarchy undermining prospects for balanced regional development. This paper examines the extent to which a new found emphasis on Ireland’s second-tier cities which emerged in the ‘Gateways’ policy of the National Spatial Strategy (NSS, 2002) was matched by subsequent political and administrative commitment to facilitate the development of these urban centres. Following a discussion of the position of second-tier cities in an international context and a brief overview of recent demographic and economic trends, the paper assesses the relative performance of Ireland’s second-tier cities in influencing development trends, highlighting a comprehensive failure to deliver compact urban growth. In this context, the paper then discusses the implications of current development plans for the second-tier cities and proposals for Irish local government reform for securing compact urban development.

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There is a tax amendment bill which will be debated. The Government has promised to outline its plan for the reform of the taxation system sometime this year. The plans appear to go beyond the mere introduction of some sort of goods and services tax to reform of the whole taxation system including fiscal relations with the States. Not for profit organisations will find their taxation environment will change. Governments are reluctant to permit exemptions to a GST style arrangements. GST trade offs such as reduced income tax rates and abolishing indirect taxes are useless to nonprofit organisations, as many are already exempt from such imposts. Administrative changes to tax collections may also have an impact. If the government decides to make an individual PAYE taxpayer return optional in exchange for no or standard deductions, this may have an effect on fundraising. The FBT and salary packaging schemes that not for profit organisations use will be under intense scrutiny. A regionalisation of the ATO along the successful model of the ASC would see discrete areas such as not for profit exemptions being centralised in one regional office for the whole of Australia. For example the Tasmanian ASC Office has the responsibility for much work in respect of corporate charities and not for profit companies.

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The strategies and techniques that police officers employ are adaptations to the types of communities they serve and the law enforcement system of which they are part. Observations of policing in rural and urban areas of Australia indicate that, despite being part of a single state police service, officers develop working philosophies that are systematically adapted to the locations they serve. Bayley (1989) has observed that while crimes are policed in the city, people are policed in the country. Rural police officers often adopt a community-based model of policing in which officers become integrated into a community and establish compatible community relations. While this model can produce successful results, with integration into informal social networks providing police increased opportunities to solve crime, rural police regularly find themselves occupying competing roles of law enforcer and local resident. This chapter will outline how the organisation and structure of rural communities impacts upon policing, noting distinct issues associated with police work in rural settings. Before examining current aspects of rural policing, a brief discussion of the historical and cultural context of rural policing is provided.

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Remedying the mischief of phoenix activity is of practical importance. The benefits include continued confidence in our economy, law that inspires best practice among directors, and law that is articulated in a manner such that penalties act as a sufficient deterrent and the regulatory system is able to detect offenders and bring them to account. Any further reforms must accommodate and tolerate legal phoenix activity. Phoenix activity pushes tolerance of entrepreneurial activity to its absolute limits. The wisest approach would be to front end the reforms so as to alleviate the considerable detection and enforcement burden upon regulatory bodies. There is little doubt that breach of the existing law is difficult and expensive to detect; and this is a significant burden when regulators have shrinking budgets and are rapidly losing feet on the ground. This front end approach may need to include restrictions on access to limited liability. The more limited liability is misused, the stronger the argument to limit access to limited liability. This paper proposes that such an approach is a legitimate next step for a robust and mature capitalist economy.

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During the last decade, developing countries such as India have been exhibiting rapid increase in human population and vehicles, and increase in road accidents. Inappropriate driving behaviour is considered one of the major causes of road accidents in India as compared to defective geometric design of pavement or mechanical defects in vehicles. It can result in conditions such as lack of lane discipline, disregard to traffic laws, frequent traffic violations, increase in crashes due to self-centred driving, etc. It also demotivates educated drivers from following good driving practices. Hence, improved driver behaviour can be an effective countermeasure to reduce the vulnerability of road users and inhibit crash risks. This article highlights improved driver behaviour through better driver education, driver training and licensing procedures along with good on-road enforcement; as an effective countermeasure to ensure road safety in India. Based on the review and analysis, the article also recommends certain measures pertaining to driver licensing and traffic law enforcement in India aimed at improving road safety.

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In considering contemporary accounts of the interrelations of economic, legal and urban forms of social relations in the emergence of a global capitalist modernity, this paper argues that politico-juridical imaginaries of new forms of transnational universality have tended to be limited by virtue of both an anachronistic recourse to spatial models of the polis and a failure to confront the ineliminability of abstraction to any idea of global social interconnectivity. In such terms, it argues, Lefebvre’s famous call for a ‘right to the city’ needs to be reinscribed as a properly modern right to the metropolis; one that would allow us to conceive of the possibility of new kinds of relation between individual and collective subjectivity and the development of abstract social forms.

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Mapping the relevant principles and norms of international law, the paper discusses scientific evidence and identifies current legal foundations of climate change mitigation adaptation and communication in international environmental law, human rights protection and international trade regulation in WTO law. It briefly discusses the evolution and architecture of relevant multilateral environmental agreements, in particular the UN Framework Convention on Climate Change. It discusses the potential role of human rights in identifying pertinent goals and values of mitigation and adaptation and eventually turns to principles and rules of international trade regulation and investment protection which are likely to be of crucial importance should the advent of a new multilateral agreement fail to materialize. The economic and legal relevance of rules on tariffs, border tax adjustment and subsidies, services and intellectual property and investment law are discussed in relation to the production, supply and use of energy. Moreover, lessons from trade negotiations may be drawn for negotiations of future environmental instruments. The paper offers a survey of the main interacting areas of public international law and discusses the intricate interaction of all these components informing climate change mitigation, adaptation and communication in international law in light of an emerging doctrine of multilayered governance. It seeks to contribute to greater coherence of what today is highly fragmented and rarely discussed in an overall context. The paper argues that trade regulation will be of critical importance in assessing domestic policies and potential trade remedies offer powerful incentives for all nations alike to participate in a multilateral framework defining appropriate goals and principles.

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The idea of a conservation easement – restrictions on the development and use of land designed to protect the land’s conservation or historic values – can be relatively easily understood. More significant and more challenging is the complex body of state and federal laws that shapes the creation, funding, tax treatment, enforcement, modification, and termination of conservation easements. The explosion in the number of conservation easements over the past four decades has made them one of the most popular land protection mechanisms in the United States. The National Conservation Easement Database estimates that the total number of acres encumbered by conservation easements exceeds 40 million.Because conservation easements are both novel and ubiquitous, understanding how they actual work is essential for practicing lawyers, policymakers, land trust professionals, and students of conservation. This article provides a “quick tour” through some of the most important aspects of the developing mosaic of conservation easement law. It gives the reader a sense of the complex inter-jurisdictional dynamics that shape conservation transactions and disputes about conservation easements. Professors of property law, environmental law, tax law, and environmental studies who wish to cover conservation easements in the context of a more general course can use the article to provide their students with a broad but comprehensive overview of the relevant legal and policy issues.

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Mode of access: Internet.