946 resultados para Financial Planning


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Late intervention often means that young people on the autism spectrum appear to act on impulse, seem disorganized, or fail to learn from past experiences. In this practical, effective resource, the authors share tried and tested techniques for creating and using a personal planner to help individuals on the autism spectrum to develop independence. "Planning to Learn" is split into three parts. The first part guides adults in helping young people to make sense of the world and to develop and practise coping strategies for any given situation. The authors also explain how simple visual and verbal cues can help people to cope successfully in stressful situations. The second part provides worksheets for the young person to complete to learn how to use plans in different situations, for example staying calm when waiting for a doctor, or coping with a change in the school timetable. Each individual makes a unique planner with procedures to refer to, such as responding to pressure, calming down, being organised, and being around people. The third part includes useful cards, schedules and plans for photocopying and including in the planner. This illustrated photocopiable workbook is packed with guidance, support and helpful notes for those new to, or experienced in, working with children and young people with ASD. It can be used within educational and community settings or at home.

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A significant number of privatizations utilized to operate and maintain critical networked infrastructures have failed to meet contractual expectations and the expectations of the community. The author carried out empirical research ex-ploring four urban water systems. This research revealed that of the four forms of privatization the alliance form was particularly suited to the stewardship of an ur-ban water system. The question then is whether these findings from urban water can be generalised to O&M of infrastructure generally. The answer is increasingly important as governments seek financial sustainability through reapplying the contestability strategy and outsource and privatise further services and activities. This paper first examines the issues encountered with O & M privatisations. Second the findings as to the stewardship achieved by the four case study water systems are unpacked with particular focus upon the alliance form. Third the key variables which were found to have distinct causal links to the stewardship-like behaviour of the private participants in the Alliance case study are described. Fourth the variables which may be crucial to the successful application of the alliance form to the broader range of infrastructures are separated out. Fifth this paper then sets the path for research into these crucial features of the alliance form.

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While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.

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Over the last two decades we have witnessed the global rise and spread of urban development policies aimed at stimulating the cultural economy. However, with the onset of the global financial crisis and recession, the cultural economy may experience a dramatic reorganization and even decline. Given the attention many cities place on the cultural sectors it is important to examine how they fare following this major economic event. To do so, this article examines the occupational distribution and geographic structure of the cultural economy in the 30 largest US metropolitan areas during recession and captures the changes that have occurred over the last decade. Based on this analysis, we identify a set of key trends, which highlight that while the boom period is generally characterized by widespread and, in some places, extreme growth in the cultural sectors, the recession is a period of selective growth and not a period of total decline. These findings have implications for determining the relevance of the arts and cultural sectors as targets of urban economic development policy in the post-recession era.

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Since the widely publicized revitalization success story of the Guggenheim Museum Bilbao, local governments have been scrambling to create their own flagship cultural projects. Because of the broad public sponsorship of such projects, urban planners need a full understanding of the associated potentials and problems. However, little research specifically examines the localized complexities of the flagship cultural strategy. Examining projects in Los Angeles, San Francisco, and San Jose, California, the article illustrates that much more than impressive architecture influences their catalytic ability. Flagship cultural projects are highly dependent on a variety of contextual factors and, therefore, should be positioned to build on existing arts and related commercial activity rather than gamble that they will generate new development from scratch.

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The 2009 H!Nl 'swine flu' pandemic was the first influenza pandemic of the twenty-first centmy. Unlike the first influenza pandemic of the twentieth century, the so-called 'Spanish flu' which killed millions of people worldwide, the 2009 pandemic was relatively mild. While the mildness of the 2009 pandemic meant that the 'Yorld was spared from the impact of a high-mortality event that would cause widespread social and economic disruption, the 2009 pandemic did provide an opportunity to road-test pandemic readiness. In other work we have assessed Australia's pandemic plans and emergency management legislation, finding that both provide flexible and adaptive forms of regulation that are capable of adapting to the scale and severity of a pandemic or other public health emergency. 1 In this chapter we consider whether pandemic planning adequately addresses the needs of vulnerable individuals and groups, both within countries and between them. Central to this is the question of whether vulnerability is itself a useful concept for both law and policy, and if so, the implications of expressly incorporating the concept of vulnerability into pandemic planning.

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This paper presents a novel method to rank map hypotheses by the quality of localization they afford. The highest ranked hypothesis at any moment becomes the active representation that is used to guide the robot to its goal location. A single static representation is insufficient for navigation in dynamic environments where paths can be blocked periodically, a common scenario which poses significant challenges for typical planners. In our approach we simultaneously rank multiple map hypotheses by the influence that localization in each of them has on locally accurate odometry. This is done online for the current locally accurate window by formulating a factor graph of odometry relaxed by localization constraints. Comparison of the resulting perturbed odometry of each hypothesis with the original odometry yields a score that can be used to rank map hypotheses by their utility. We deploy the proposed approach on a real robot navigating a structurally noisy office environment. The configuration of the environment is physically altered outside the robots sensory horizon during navigation tasks to demonstrate the proposed approach of hypothesis selection.

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Purpose To establish whether the use of a passive or active technique of planning target volume (PTV) definition and treatment methods for non-small cell lung cancer (NSCLC) deliver the most effective results. This literature review assesses the advantages and disadvantages in recent studies of each, while assessing the validity of the two approaches for planning and treatment. Methods A systematic review of literature focusing on the planning and treatment of radiation therapy to NSCLC tumours. Different approaches which have been published in recent articles are subjected to critical appraisal in order to determine their relative efficacy. Results Free-breathing (FB) is the optimal method to perform planning scans for patients and departments, as it involves no significant increase in cost, workload or education. Maximum intensity projection (MIP) is the fastest form of delineation, however it is noted to be less accurate than the ten-phase overlap approach for computed tomography (CT). Although gating has proven to reduce margins and facilitate sparing of organs at risk, treatment times can be longer and planning time can be as much as 15 times higher for intensity modulated radiation therapy (IMRT). This raises issues with patient comfort and stabilisation, impacting on the chance of geometric miss. Stereotactic treatments can take up to 3 hours to treat, along with increases in planning and treatment, as well as the additional hardware, software and training required. Conclusion Four-dimensional computed tomography (4DCT) is superior to 3DCT, with the passive FB approach for PTV delineation and treatment optimal. Departments should use a combination of MIP with visual confirmation ensuring coverage for stage 1 disease. Stages 2-3 should be delineated using ten-phases overlaid. Stereotactic and gated treatments for early stage disease should be used accordingly; FB-IMRT is optimal for latter stage disease.

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Worldwide the population is ageing and data concerning how people want to age actively is limited. The paper is a description of an inductive interpretive-descriptive study of how a sample of older retired teachers in Fiji viewed ageing and their lives as older people. The objectives were to determine and describe perceptions of ageing held by a sample of retired teachers. The methodology consisted of responses to an open ended questionnaire similar to a phenomenographic approach and the analysis was interpretive – descriptive. A purposive sample of 30 retired teachers between the ages of 55 and 60 responded to the questionnaire. The results indicate that most of the respondents were positive about lifelong learning and in particular learning new things; that they were involved in a range of post retirement activities for personal and financial reasons; that there were some barriers and facilitators to their activities; that they generally accepted ageing and being older; and that more should be done by Government and other agencies to provide for a better life for older people in Fiji. These results should be considered in future planning for ageing populations in Fiji, the Pacific region and in other developing countries.

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Purpose The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make business decisions and evaluate the firm's performance, and the role played by the accountant in that process. Design/methodology/approach A phenomenological paradigm underpins this exploratory study. Semi‐structured interviews were undertaken with the owners of ten small firms, where the focus was on understanding what happens in an organisational setting, as opposed to theory and textbook practice. Findings The qualitative data supported prior research in other countries. The in‐depth analysis revealed a very basic understanding of accounting information and problems with the financial literacy amongst these small firm owners. Accounting reports were not widely produced or used, so an informal assessment, such as how much cash was in the bank, was the primary means of assessing business performance. Accountants were used for taxation services, although some owners sought more general business advice. Originality/value An understanding is developed of why there might be a gap between textbook rhetoric and reality of accounting practice in small firms. The conclusion is that accounting textbooks need to include more information about the reality of financial management in small firms.

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Purpose – Rapid urbanisation, fragmented governance and recurrent flooding complicates resolution of DKI Jakarta’s chronic housing shortage. Failure to effectively implement planning decisionmaking processes poses potential human rights violations. Contemporary planning policy requires the relocation of households living in floodplains within fifteen metres of DKI Jakarta’s main watercourses; further constraining land availability and potentially requiring increased densification. The purpose of this paper is to re-frame planning decision-making to address risks of flooding and to increase community resilience. Design/methodology/approach – This paper presents a preliminary scoping study for a technologically enhanced participatory planning method, incorporating synthesis of existing information on urbanisation, governance, and flood risk management in Jakarta. Findings – Responsibility for flood risk management in DKI Jakarta is fragmented both within and across administrative boundaries. Decision-making is further complicated by: limited availability of land use data; uncertainty as to the delineated extent of watercourses, floodplains, and flood modelling; unclear risk and liability for infrastructure investments; and technical literacy of both public and government participants. Practical implications – This research provides information to facilitate consultation with government entities tasked with re-framing planning processes to increase public participation. Social implications – Reduction in risk exposure amongst DKI Jakarta’s most vulnerable populations addresses issues of social justice.

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In recent years, a great deal has been written about the benefits and ethics of including young people in participative decision-making. This has been accompanied by a burgeoning interest in including their views in participatory planning exercises that has not always been realised in practice. Drawing on a detailed analysis of the perceptions of adults and young people involved in a participatory planning exercise on Australia‟s Gold Coast, we believe that there are two major hurdles to the „full‟ engagement of young people that are in some respects two sides of the same coin: the sometimes paternalistic perceptions and often dismissive attitude that many adults have towards the participation of young people; and the perceptions that young people may have of themselves and their subordinate place in an adult-dominated planning environment. Together, such views act to place limitations on the participation of young people because they set up unrealistic expectations for both adult and younger participants in terms of how and why young people participate, and what this participation should „look and feel‟ like. In this paper, through the metaphor of boxes, we propose a number of issues that should be addressed when involving young people in participatory planning processes to ensure the most from their participation for all involved.

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Significant lifestyle and demographic changes in Queensland are beginning to alter the landscape of regional transport planning. In 2006, Queensland Transport undertook a study to understand the implications of these changes on the transport planning task in regional Queensland. The study focused on the current travel characteristics of three Local Government Areas in the Wide Bay Burnett Region. Hervey Bay City represented the ‘sea change’ phenomenon; Wondai Shire represented the growing ‘tree change’ lifestyle; and Monto Shire represented communities which were either experiencing limited change or a decrease in population. The results of this research will be used to inform long term integrated regional transport planning in the region.

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Enterprise Resource Planning (ERP) systems are integrated enterprise-wide standard information systems that automate all aspects of an organisations’ business processes. The ERP philosophy is that business systems incorporating sales, marketing, manufacturing, distribution, personnel and finance modules can be supported by a single integrated system with all of the company’s data captured in a central database. The ERP packages of vendors such as SAP, Baan, J.D. Edwards and Intentia represent more than a common systems platform for a business. They prescribe information blueprints of how organisation’s business processes should operate. In this paper, the scale and strategic importance of ERP systems is identified and the problem of ERP implementation is defined. Five company examples are analysed using a Critical Success Factors (CSFs) theoretical framework. The paper offers a framework for managers which provides the basis for developing an ERP implementation strategy. The case analysis identifies different approaches to ERP implementation, highlights the critical role of legacy systems in influencing the implementation process, and identifies the importance of business process change and software configuration in addition to factors already cited in the literature such as top management support and communication. The implications of the results and future research opportunities are outlined.

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ABSTRACT A rapidly changing business environment and legacy IT problems has resulted in many organisations implementing standard package solutions. This 'common systems' approach establishes a common IT and business process infrastructure within organisations and its increasing dominance raises several important strategic issues. These are to what extent do common systems impose common business processes and management systems on competing firms, and what is the source of competitive advantage if the majority of firms employ almost identical information systems and business processes? A theoretical framework based on research into legacy systems and earlier IT strategy literature is used to analyse three case studies in the manufacturing, chemical and IT industries. It is shown that the organisations are treating common systems as the core of their organisations' abilities to manage business transactions. To achieve competitive advantage they are clothing these common systems with information systems designed to capture information about competitors, customers and suppliers, and to provide a basis for sharing knowledge within the organisation and ultimately with economic partners. The importance of these approaches to other organisations and industries is analysed and an attempt is made at outlining the strategic options open to firms beyond the implementation of common business systems.