946 resultados para Financial Planning
Resumo:
Planning studio pedagogy has long been a part of planning education and has recently re-emerged as a topic of investigation. Scholarship has: 1) critically examined the fluctuating popularity of studio teaching and the changing role of studio teaching in contemporary planning curricula in the USA and New Zealand; 2) challenged conceptualizations of the traditional studio and considered how emerging strategies for blended and online learning, and ‘real world engagement’ are producing new modes of studio delivery; 3) considered the benefits and outcomes of studio teaching, and; 4) provided recommendations for teaching practice by critically analysing studio experiences in different contexts (Aitken-Rose & Dixon, 2009; Balassiano, 2011; Balassiano & West, 2012; Balsas, 2012; Dandekar, 2009; Heumann & Wetmore, 1984; Higgins, Thomas & Hollander, 2010; Lang, 1983; Long, 2012; Németh & Long, 2012; Winkler, 2013). Twenty-three universities in Australia offer accredited planning degrees, yet data about the use of studio teaching in planning programs are limited. How, when and why are studio pedagogies used? If it is not a part of the curriculum – why?, and has this had any impact on student outcomes? What are the opportunities and limitations of new models of studio teaching for student, academic, professional and institutional outcomes? This paper presents early ideas from a QUT seed grant on the use of studio teaching in Australian planning education to gain a better understanding of the different roles of studio teaching in planning curricula at a National level and opportunities and challenges for this pedagogical mode in the face of dilemmas facing planning education.
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The ‘Centro case’ confirmed that each individual director is responsible for financial governance and must be able to ‘read and understand’ financial statements. Despite the centrality of director financial literacy to directors duties, practitioner and academic literature have failed to clearly define or provide evidence-based reliable measures of director financial literacy. This paper seeks to address this weakness by presenting the initial results of a Delphi study on unpacking the conceptualisation of director financial literacy. We have found that director financial literacy involves more than reading and understanding financial statements. Rather, it encompasses capabilities in applying accounting concepts to the analysis and evaluation of financial statements. As such director financial literacy may be more accurately described as ‘director accounting literacy’.
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This review article discusses form-based planning an din details analise the following books: Stepehn Marshall (2012) Urban Coding and Planning (Routledge, New York, USA, 272pp. pISBN 1135689202). Emily Talen (2012) City Rules: How Regulations Affects Urban Form (Island Press, Washington DC, USA, 254 pp. ISBN 9781597266925). Richard Tomlinson (2012) Australia’s Unintended Cities: the Impact of Housing on Urban Development (CSIRO Publishing, Collingwood, Australia, 194pp. ISBN 9780643103771). The history of the city has been written and rewritten many times: the seminal works of Benevolo (1980) and Mumford (1989) reconstruct how settlements, particularly their urban form, have changed over centuries. Rowe and Koetter (1978), Kostof (1991, 1992), Krier (2003), and Rossi and Eisenmann (1982) address instead the components that shape the urban environment: the architect can aggregate and manipulate squares, streets, parks and public buildings to control urban design. Generally these studies aim to reveal the secret of the traditional city in contraposition to the contemporary townscape characterized by planning and zoning, which are generally regarded as problematic and sterile (Woodward, 2013). The ‘secret rules’ that have shaped our cities have a bearing on the relationship of spaces, mixed uses, public environments and walkability (Walters, 2011)...
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Existing planning theories tend to be limited in their analytical scope and often fail to account for the impact of many interactions between the multitudes of stakeholders involved in strategic planning processes. Although many theorists rejected structural–functional approaches from the 1970s, this article argues that many of structural–functional concepts remain relevant and useful to planning practitioners. In fact, structural–functional approaches are highly useful and practical when used as a foundation for systemic analysis of real-world, multi-layered, complex planning systems to support evidence-based governance reform. Such approaches provide a logical and systematic approach to the analysis of the wider governance of strategic planning systems that is grounded in systems theory and complementary to existing theories of complexity and planning. While we do not propose its use as a grand theory of planning, this article discusses how structural–functional concepts and approaches might be applied to underpin a practical analysis of the complex decision-making arrangements that drive planning practice, and to provide the evidence needed to target reform of poorly performing arrangements.
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The global financial crisis (GFC) has severely impacted the financial position and performance of many companies internationally. Because of its severity and associated increase in uncertainty it challenges the effectiveness of existing disclosure regulation. Australia provides a unique environment in which to test the effects of the GFC on corporate disclosure because statutory rules mandate the timely disclosure of ‘price-sensitive’ information (ASX Rule 3.1) by listed entities. Exploiting this institutional setting we investigate the determinants and timeliness of profit warnings issued by the top 500 ASX-listed firms with profit declines in the 2009 fiscal year. Our findings show that firms behave differently with regard to the issuance of profit warnings: larger and more indebted firms are more likely to issue a profit warning and tend to be timelier; surprisingly, poorer performing firms tend to release the news more quickly and this might be attributed to an increasing threat of litigation. Our analysis of profit warning determinants shows interesting results with the presence of asset impairments hindering the early disclosure of profit warnings. Our findings are novel for two main reasons: first, we provide insights into the impact of global financial crisis on profit warning behaviour; second, we are the first to examine the differential impact of alternative features of profit warnings on disclosure timeliness. The findings have implications for regulators in determining compliance with continuous disclosure rules and more broadly, for market participants in interpreting profit warnings.
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The global grown in institutional investors means that firms can no longer ignore their influence in capital markets. However, not all institutional investors have the same motives to influence the firms they invest in. Institution investors' ability to influence management depends on the size of their investment and whether they have any business relations with the firm. Using a sample of Australian firms from 2006 to 2008, our empirical results show that the proportion of a company's shares held by institutional investors is positively associated with firm governance ratings, risk and profitability. This study shows that a positive association between risk and return is associated with large active institutional ownership, which we interpret as shareholders with sufficient power to pressure management to increase short-term profits.
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This thesis examines superannuation fund members' level of financial literacy and its association with investment choice decisions in the setting of the mandatory superannuation system in Australia. It also investigates a range of contextual and socio-demographic factors in explaining financial literacy and investment choice. The empirical analysis shows that while most survey respondents displayed high levels of self-rated and general financial literacy, fewer scored as well in relation to more advanced literacy regarding superannuation investment options. The findings of this study have important implications for policy-makers and the superannuation industry in educating and engaging with fund members.
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This chapter focuses on the more strategic activities that lead people in the regional community to decide how they want to respond to climate change. Such strategic activities include analysing, prioritising and deciding upon the best course of action. Planning for climate adaptation (usually seen to include the setting of visions and objectives, the determination of key strategies and the monitoring of broad outcomes) encompasses the strategic activities involved in the system of governance for climate adaptation. Planning occurs at all scales from global to the business, property, family and even individual scales. Applying a rapid appraisal technique, this chapter analyses the system of planning for climate adaptation as it relates to the achievement of adaptation outcomes within the Wet Tropics Cluster. It finds that some aspects of the system are healthier than others, and identifies several actions that regional NRM bodies may consider (either collectively or individually) to enhance adaptation outcomes by improving the planning system within the cluster.
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The type of contract model may have a significant influence on achieving project objectives, including environmental and climate change goals. This research investigates non-standard contract models impacting greenhouse gas emissions (GHG) in transport infrastructure construction in Australia. The research is based on the analysis of two case studies: an Early Contractor Involvement (ECI) contract and a Design and Construct (D&C) contract with GHG reduction requirements embedded in the contractor selection. Main findings support the use of ECIs for better integrating decisions made during the planning phase with the construction activities, and improve environmental outcomes while achieving financial and time savings. Key words: greenhouse gases reduction; road construction; contracting; ECI; D&C
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A number of communities across the United States are creating visionary documents called youth master plans (YMPs) to promote youth participation, and to focus on youth needs. This article presents an analysis of 38 YMPs from communities across the United States. This multiple methods research included a questionnaire, interviews, and an extensive document analysis. Four key YMP ingredients which enable youth participation were revealed: valuing youth voice through an asset-based approach; providing specific and meaningful participation opportunities for youth in both everyday life and community governance; the presence of a community champion alongside the collaboration of multiple entities within a community; and specific implementation strategies to ensure participation occurs in meaningful ways. Recommendations for YMP improvement and suggestions for future research are also presented.
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The employment and work experiences of mothers who care for young children with special health care needs is the focus of this study. It addresses a gap in the research literature, by providing an understanding of how mothers’ caring role may affect employment conditions, family life, and financial well-being. Quantitative data are drawn from Growing Up in Australia: The Longitudinal Study of Australian Children. The current study employs a matched case–control methodology to compare the experiences of a group of 292 mothers whose children (aged 4-5 years) with long-term special health care needs with those mothers whose children were typically developing. There were few differences between the two groups with regard to job characteristics and job quality. There were significant differences between the two groups with regard to work–family balance. Fewer mothers with children with special health care needs reported work having a positive effect on family functioning.
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Should not-for-profit (NFP) organisations hold reserves to hedge uncertainty and protect mission delivery? This chapter outlines the nature and contxt of NFP reserves. many would accept that actors within NFP organisations have a broad accountability to ensure sustinability where an appropriate mission exists, and that sustinability is assisted or ensured through the purposeful accumulation of reserves. This chapter examins current relevant literature on reserves, reviews various approaches to reserves accumulation across jurisdictions and reports what is known about practice. We highlight the tension faced by NFP organisations, balancing mission spending against the need to hedge uncertainty. We investigate the role of reserves, and how an appropriate level is determined to ensure a NFP board's accountability for organisational sustinability. This issue is particularly significant in the period following the global financial crisis, and while practitioner interest is evident, there has been little academic attention paid to the topic of NFP reserves, and 'very few [articles] have even forcused on related topics' (Calabrese, 2011, p. 282).
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Rapid urbanization has brought environmentally, socially, and economically great challenges to cities and societies. To build a sustainable city, these challenges need to be faced efficiently and successfully. This paper focuses on the environmental issues and investigates the ecological approaches for planning sustainable cities through a comprehensive review of the relevant literature. The review focuses on several differing aspects of sustainable city formation. The paper provides insights on the interaction between the natural environment and human activities by identifying environmental effects resulting from this interaction; provides an introduction to the concept of sustainable urban development by underlining the important role of ecological planning in achieving sustainable cities; introduces the notion of urban ecosystems by establishing principles for the management of their sustainability; describes urban ecosystem sustainability assessment by introducing a review of current assessment methods, and; offers an outline of indexing urban environmental sustainability. The paper concludes with a summary of the findings.