Not all corporate tax avoiders will be snared by new rules

Hockey’s budget announcement of two major tax integrity measures was flagged before the budget was handed down, but even that came as no surprise. Integrity, or lack thereof, in our tax system is a hot topic and an easy target for a Treasurer looking to sell a federal budget. The first of the proposed changes is to our GST regime. No-one likes hearing that they will be paying more tax. But, the charging of GST on supplies of digital products and services in Australia by an off-shore supplier will at least make sense to the general public. With the inherent unfairness in the current system and a revenue raising prediction of A$350 million over the next four years, most are likely to accept the logic of such a measure. The second of the proposed changes are new laws to be included in Australia’s general anti-avoidance provision. New laws, which will apply from 1 January 2016, are aimed at multinational companies engaged in aggressive tax practices. The proposed anti-avoidance law is designed to stop multinationals that artificially avoid a taxable presence in Australia. It is difficult to see how this strategy of addressing specific behaviour through what is considered a general provision will work. And, it is these changes that are already causing confusion.

Supporting knowledge-intensive construction management tasks in BIM

The delivery of products and services for construction-based businesses is increasingly becoming knowledge-driven and information-intensive. The proliferation of building information modelling (BIM) has increased business opportunities as well as introduced new challenges for the architectural, engineering and construction and facilities management (AEC/FM) industry. As such, the effective use, sharing and exchange of building life cycle information and knowledge management in building design, construction, maintenance and operation assumes a position of paramount importance. This paper identifies a subset of construction management (CM) relevant knowledge for different design conditions of building components through a critical, comprehensive review of synthesized literature and other information gathering and knowledge acquisition techniques. It then explores how such domain knowledge can be formalized as ontologies and, subsequently, a query vocabulary in order to equip BIM users with the capacity to query digital models of a building for the retrieval of useful and relevant domain-specific information. The formalized construction knowledge is validated through interviews with domain experts in relation to four case study projects. Additionally, retrospective analyses of several design conditions are used to demonstrate the soundness (realism), completeness, and appeal of the knowledge base and query-based reasoning approach in relation to the state-of-the-art tools, Solibri Model Checker and Navisworks. The knowledge engineering process and the methods applied in this research for information representation and retrieval could provide useful mechanisms to leverage BIM in support of a number of knowledge intensive CM/FM tasks and functions.

Prosopis, an Alien among the Sacred Trees of South India

The problematic of invasive species in an alien environment has aroused the attention of scientists all over the world for quite some time. One of the exotic tree species that has provoked special attention in the tropical drylands is Prosopis juliflora. Originating in South America, prosopis (hereafter referred to as prosopis) has been introduced in the hot and semi-arid zones of the world particularly to provide fuelwood, to stabilize sand dunes and to combat desertification. The tree has become an essential source for fuelwood and a provider of several other products and services in areas where it has become established. However, despite the numerous benefits the tree provides to rural people, in several regions prosopis has become a noxious weed with a negative impact on the environment and to the economy of farmers and landowners. In India, prosopis was introduced in Andhra Pradesh in 1877. The tree was then proclaimed as the precious child of the plant world by scientists and local people alike. The purpose of this study was to investigate the overall impact of prosopis on local rural livelihoods in the drylands of South India. Of particular interest was the examination of the different usages of the tree, especially as fuelwood, and people s perceptions of it. Furthermore, the study examined the negative impacts of the uncontrolled invasion of prosopis on croplands, and its occupation of the banks of irrigation canals and other water sources. As another central theme, this study analysed the Hindu classification system for nature and for trees in particular. In India, several tree species are regarded as sacred. This study examined the position of the exotic prosopis among sacred trees, such as the bodhi, banyan and neem trees. The principle method for collecting the field data was by using individual and thematic group interviews. These interviews were semi-structured with open ended questions. Moreover, unstructured interviews as well as general observations provided complementary information. The data were gathered during two fieldwork periods in the states of Andhra Pradesh and Tamil Nadu, in South India. The results confirmed that prosopis both provides benefits and causes hazards to different stakeholders. Farmers and agriculturalists suffer economic losses in areas where prosopis has invaded crop fields and competes with other plants for water and nutrients. On the other hand, for a significant number of poor rural people, prosopis has become an important source of livelihood benefits. This tree, which grows on government wastelands, is commonly a free resource for all and has thus become a major local source of fuelwood. It also provides several other goods and services and cash income that contributes to improve livelihoods in rural communities. Prosopis ranked lowest in the tree classificatioin system of the Hindus of South India. Although it is appreciated for many benefits it provides for poor people, it has remained an outsider compared with the indigenous tree species. On the other hand, the most sacred trees, such as the bodhi or the banyan, are completely excluded from extraction and it is seen as a sacrilege to even cut branches from any of these trees. An unexpected finding was that, in a few cases, prosopis had also been elevated to the status of a sacred tree. Goods and services from prosopis are not utilized in the most beneficial way. Silvicultural management practices are suggested that would provide additional income and employment opportunities. Interventions are recommended to control further invasion of the tree that might cause serious negative effects in the future. For Hindus, the sacred always ranks highest, even above economic gain. The conservation of sacred groves and sacred trees is a tradition that has its roots in ancient history. These socio-religious practices need to be respected and continued. Successful management of tree and forest resources depends on the willingness of the local people to manage their natural resources, and this willingness exists and has always existed in South India. Keywords: South India, drylands, livelihood, fuelwood, invasive, resource, silviculture.

The Role of Electronic Word of Mouth in Shaping Consumer Attitudes

The purpose of this research was to investigate the role of electronic word of mouth (eWOM) in shaping consumer attitudes towards various products and services with concentration on the consumer attitude change. eWOM has long been proven to play an important role in influencing consumer attitudes and has been researched from a variety of perspectives. This study attempts to look deeper into the process of consumer attitude change by applying as the central theory of the study the Elaboration Likelihood Model of Persuasion by Petty and Cacioppo. In the processes of examining the background academic and empirical research the Internet and Web 2.0 are closely depicted in order to understand how throughout the past centuries technology allowed the rise of various mediums where consumers can not only share their opinions online about products and services but also communicate with other consumers. Manuel Castel’s Internet Galaxy, Gildin’s, Carl and Noland’s, Hennig-Thurau, Gwinner, Walsh and Gremler’s researches on eWOM are the central works that helped to shape both the theoretical and empirical parts of this study. The mixed method approach was chosen as a research method for this study. An online survey was conducted via the Surveymonkey.com platform and eight qualitative in-depth interviews were conducted. The results of the study show that central route queues as text quality and text argumentativeness are more prominent among the research subjects and the peripheral route queues: source credibility and source expertise did not show considerable significance. Also more experience and participation consumers have with user-rating websites and applications more inclined they are to elaborate on the central route cues and are more likely to search for opinions that they consider rational and credible. Also these respondents are less inclined to search for ratings that confirm their existing beliefs about products or services. Less experience/participation they have about eWOM more likely they are to search for reviews confirmatory to their own.

Fuzzy Clustering Based Ad Recommendation for TV Programs

Advertisements(Ads) are the main revenue earner for Television (TV) broadcasters. As TV reaches a large audience, it acts as the best media for advertisements of products and services. With the emergence of digital TV, it is important for the broadcasters to provide an intelligent service according to the various dimensions like program features, ad features, viewers’ interest and sponsors’ preference. We present an automatic ad recommendation algorithm that selects a set of ads by considering these dimensions and semantically match them with programs. Features of the ad video are captured interms of annotations and they are grouped into number of predefined semantic categories by using a categorization technique. Fuzzy categorical data clustering technique is applied on categorized data for selecting better suited ads for a particular program. Since the same ad can be recommended for more than one program depending upon multiple parameters, fuzzy clustering acts as the best suited method for ad recommendation. The relative fuzzy score called “degree of membership” calculated for each ad indicates the membership of a particular ad to different program clusters. Subjective evaluation of the algorithm is done by 10 different people and rated with a high success score.

A disseminação seletiva da informação e a tecnologia RSS nas bibliotecas de tribunais em Brasília

Verifica a utilização do serviço de disseminação seletiva da informação (DSI) e a tecnologia RSS em bibliotecas de tribunais em Brasília. Propõe identificar como os serviços de referência de tais bibliotecas vêem a validade do serviço de disseminação seletiva e mais especificamente a tecnologia RSS como instrumentos para o desenvolvimento de novos produtos e serviços de informação com o foco nas necessidades do usuário. Os resultados obtidos demonstraram que os profissionais ainda veem utilidade do serviço de DSI, apesar de apenas duas das bibliotecas visitadas o utilizarem. Também foi possível verificar que os profissionais vislumbram a utilização da tecnologia RSS nos serviços de referência, apesar de nenhuma biblioteca visitada já ter pensado na utilização da tecnologia e os sites dessas bibliotecas ainda possuírem uma baixa disponibilização de serviços e utilização.

Assessing tourist demand for traditional coastal dependent businesses on the South Carolina coast

Tourism driven development and coastal gentrification have resulted in a notable decline in traditional coastaldependent businesses on the South Carolina (SC) coast. We examined the sustainability of these businesses by assessing tourists’ demand for local, traditional, and marine related products and services. The research integrated focus groups and an intercept-based mail survey. This paper reports selected survey results and discusses how the findings will be incorporated into small-business training materials. (PDF contains 4 pages)

Para uma teoria do direito internacional do consumidor: a proteção do consumidor no livre comércio internacional

O consumidor é o agente vulnerável na relação de consumo internacional. O processo de globalização se apresenta, para o consumidor, como uma globalização do consumo. A globalização do consumo se caracteriza pelo comércio e fornecimento internacional de produtos e serviços por empresários/fornecedores transnacionais/globais, utilizando marcas de renome mundial, acessíveis a todos os consumidores do planeta, e agrava a vulnerabilidade do consumidor no mercado. A proteção jurídica do consumidor internacional é uma necessidade que os sistemas jurídicos nacionais não se mostram aptos a prover adequadamente, assim como o Direito Internacional também não. A presente tese demonstra a deficiência da Ciência do Direito na proteção do consumidor no contexto da globalização; demonstra como o próprio comércio internacional é prejudicado ao não priorizar de maneira absoluta e efetiva a proteção do consumidor na OMC, bem como ao mostrar-se apático diante dos diferentes níveis de proteção proporcionada aos consumidores em cada diferente sistema jurídico nacional; demonstra, também, como a proteção do consumidor de maneira uniforme e global por um direito comum aos Estados é possível e será capaz de tornar mais eficiente economicamente o processo de globalização do consumo, ao encorajar a participação mais intensa do consumidor no mercado internacional; e propõe a construção de um novo ramo do Direito dedicado ao problema, o Direito Internacional do Consumidor (DIC), por meio da elaboração de uma Teoria do Direito Internacional do Consumidor. O Direito Internacional do Consumidor pretende ser um direito comum e universal de proteção ao consumidor, fundado em métodos, conceitos, institutos, normas e princípios jurídicos universais. O DIC dialogará com outros ramos do Direito Público e Privado, especialmente o Direito Internacional Econômico, o Direito Internacional do Comércio, o Direito Internacional Privado, o Direito Processual Civil Internacional, e o Direito do Consumidor. Pretende-se com isto atender ao ideal de promover o livre comércio internacional com respeito aos Direitos Humanos.

Reinventando los museos

Cap. 1. Museos en la posmodernidad : restos y desafíos. Iñaki Arrieta Urtizberea. Cap. 2. Never let a crisis go to waste. John Coppola. Cap. 3. Logique du don et biens communs : réinventer le musée. François Mairesse. Cap. 4. Procesos de hibridación: la evolución de las infraestructuras museísticas, gestión independiente y autogestión como reinvención del sistema del arte. Nekane Aramburu. Cap. 5. Patrimoine et musées du XXIe. Lieux de vie fédérateurs d’actions sociales. Lieux de vie créateurs d’innovation. Annette Viel. Cap. 6. El museo etnográfico: su prolongada adaptación a la crisis. Experiencias en Galicia. Xosé C. Sierra Rodríguez. Cap. 7. Reflexiones en torno a una “refundación”: El nuevo Museu Marítim de Barcelona. Olga López Miguel. Cap. 8. “El museu de todos, el museo para todos”: la accesibilidad como política. Carme Comas Camacho. Cap. 9. Pedagogía pública en participación a través de la construcción de un retrato transmedia de un territorio: caso de estudio en el Barco Museo Mater. Margarita León Guereño, Izaskun Suberbiola Garbizu, Lierni Gartzia Telleria, Josu Aramberri Miranda, José Miguel Correa Gorospe. Cap. 10. ¿Hacia una gestión de museos en red (MGMenRED)?: postcrisis, benchmarking y Euskal Hiria. Karmele Barandiaran e Igor Calzada.

Mídia e Consumo: a afirmação do consumo de cursos MBA nas páginas do Boa Chance

O campo de estudos da Comunicação é conhecido pela sua interdisciplinaridade, o que permite analisar objetos relacionados a outras áreas do conhecimento por meio da perspectiva em que os diferentes tipos de mídia lhes apresentam. Utilizando palavras, imagens e sons os meios de comunicação colaboram para a produção dos significados de uso e apropriação de diferentes produtos e serviços disponíveis para o consumo. Por meio de um intercâmbio com o campo de estudos de consumo e tratando de um produto oriundo do campo da Educação, os cursos de MBA, este trabalho analisa as mensagens produzidas pelo Boa Chance, suplemento publicado pelo jornal O Globo. Para compor o referencial foram considerados teóricos do campo da Comunicação, Consumo, Educação e Representação Social. Além de oferecerem subsídios para refletir sobre o consumo desse tipo de produto, as idéias e conceitos apresentados também colaboram para compor as categorias elaboradas para a análise das matérias publicadas. Para aprofundar um pouco mais sobre os cursos de MBA foi traçado um histórico desse tipo de ensino, desde o seu surgimento nos Estados Unidos, passando pela sua ascensão a partir da década de 1940 até a sua chegada ao Brasil. A forma como os cursos adentraram a pauta dos cadernos de emprego, em especial, do Boa Chance, também é abordada. Entrevistas com repórteres e editores que trabalharam ou que ainda estão no caderno permitiram identificar o contexto em que as pautas relacionadas a esse tema se tornaram mais frequentes. A partir disso, foi possível compreender que o assunto começou a ganhar mais espaço na mesma medida que cresce a oferta de vagas pelas instituições, no começo dos anos 2000. Para entender de que maneira os meios de comunicação abordam para esse tipo de consumo e também quais são as representações que ele produz sobre os MBAs, foram analisadas 26 edições do caderno recolhidas entre 2009 e 2010.

Caracterização e manejo de resíduos gerados nos laboratórios do Instituto de Biologia da Universidade do Estado do Rio de Janeiro, IBRAG, UERJ.

O crescimento da população mundial, aumento da industrialização e consumo de bens e serviços, tem aumentado significativamente a geração de resíduos que vem causando impactos negativos na saúde humana e ambiental. Neste contexto, se destaca a geração de produtos perigosos, tais como, os resíduos de serviços de saúde- RSS. Por apresentarem riscos à saúde da população e do meio ambiente, recomendações, normas e legislações surgiram para orientar a melhor maneira o manejo e disposição final destes resíduos. No Brasil, as resoluções NBR 306/04 e CONAMA 358/05 dão diretrizes para a elaboração de um Plano de Gerenciamento de Resíduos de Serviços de Saúde-PGRSS. Os laboratórios de pesquisa e ensino, como geradores de RSS, precisam se adequar à legislação, porém existem poucos estudos e a legislação não aborda especificamente os resíduos destes laboratórios. Os laboratórios e unidades da UERJ, geradores de RSS, não possuem PGRSS. Na UERJ, somente dois estudos levantaram os resíduos gerados em laboratórios, entretanto os dados levantados para o Instituto de Biologia são incompletos. Este estudo buscou avaliar o manejo dos resíduos biológico, químico, radioativo e perfurocortante nos laboratórios do Instituto de Biologia. Os dados foram coletados pelas informações dadas pelos professores, funcionários ou alunos dos laboratórios e por observação direta. Os dados de manejo foram analisados de acordo com a RDC 306/04 Anvisa, da Resolução CONAMA 358/05 e das fichas de segurança dos produtos químicos. Foram estudados 83% dos laboratórios do Instituto de Biologia. Destes, 43% geram resíduos químicos. Dos laboratórios caracterizados, 19 laboratórios geram somente resíduo químico. No pavilhão Américo Piquet estão localizados 63% dos laboratórios geradores de resíduos biológicos, químicos, perfurocortantes ou radioativos. Do total de resíduos gerados nos laboratórios, cerca de 80% foi de resíduo biológico, 15% de resíduo químico e 5% de resíduo perfurocortante. O manejo dos resíduos nos laboratórios é realizado de maneira confusa, geralmente os erros estão na segregação, identificação e acondicionamento. De maneira geral, as informações sobre o manejo utilizado para os resíduos são incompletas, desconhecidas ou imprecisas. As ações incorretas do manejo de resíduos são características para cada tipo de resíduo; no resíduo biológico, freqüentemente, encontraram-se resíduos comuns. O resíduo químico é geralmente descartado sem tratamento prévio na rede de esgoto. O resíduo radioativo não possui identificação e acompanhamento do decaimento, para posterior descarte. No resíduo perfurocortante encontrou-se, freqüentemente, resíduo biológico e químico misturados. Para o sucesso de um futuro Plano de Gerenciamento de Resíduos, a capacitação dos profissionais é muito importante. A Instituição deve investir na consolidação desse trabalho, considerando que ela não pode se furtar de adotar uma postura pró-ativa com relação aos problemas ambientais, sejam eles dirigentes da instituição, ou profissionais que ali atuam. Espera-se que essa pesquisa possa auxiliar neste sentido.

Manufacturing clarity

A framework has been developed for the UK economy that categorizes companies who provides a more defined perspective on the structure of the economy in order to help decision makers, government and industry to achieve sustained economic growth. The Institute for Manufacturing (IfM) has established a broader definition of manufacturing that equates manufacturing to the full cycle of activities from research and development, through design, production, logistics and services, to end of life management, within an economic and social context. This approach recognizes that manufacturing firms turn ideas into products and services and that they are inventors, innovators, global supply chain managers and service providers. It is hoped that this categorization provides policy-makers with a clear frame of reference for discussing measures to adapt interventions to address the needs of the diverse set of companies.

Diversification strategies in emerging industries: A supply network perspective

The sustainable translation of scientific and technical innovation into global products and services is key to capturing value from emerging industries. For industrial practitioners, choosing the appropriate entry mode into these industries will often determine their level of success in sharing in this value capture. © 2011 IEEE.

Exploring the financial consequences of the servitization of manufacturing

Commentators suggest that to survive in developed economies manufacturing firms have to move up the value chain, innovating and creating ever more sophisticated products and services, so they do not have to compete on the basis of cost. While this strategy is proving increasingly popular with policy makers and academics there is limited empirical evidence to explore the extent to which it is being adopted in practice. And if so, what the impact of this servitization of manufacturing might be. This paper seeks to fill a gap in the literature by presenting empirical evidence on the range and extent of servitization. Data are drawn from the OSIRIS database on 10,028 firms incorporated in 25 different countries. The paper presents an analysis of these data which suggests that: [i] manufacturing firms in developed economies are adopting a range of servitization strategies-12 separate approaches to servitization are identified; [ii] these 12 categories can be used to extend the traditional three options for servitization-product oriented Product-Service Systems, use oriented Product-Service Systems and result oriented Product-Service Systems, by adding two new categories "integration oriented Product-Service Systems" and "service oriented Product-Service Systems"; [iii] while the manufacturing firms that have servitized are larger than traditional manufacturing firms in terms of sales revenues, at the aggregate level they also generate lower profits as a % of sales; [iv] these findings are moderated by firm size (measured in terms of numbers of employees). In smaller firms servitization appears to pay off while in larger firms it proves more problematic; and [v] there are some hidden risks associated with servitization-the sample contains a greater proportion of bankrupt servitized firms than would be expected. © Springer Science + Business Media, LLC 2009.

A framework for designing product service systems

In this competitive globalizing scenario, manufacturers are adopting a strategy of bundling products and services into an integrated solution to create sustainable competitive advantage. Servitizing manufacturers are increasingly transforming their processes and practices to build product-service systems (PSS). During this transformation they require substantial support to face stringent challenges. Research in the PSS domain is heading towards the development of a design theory and methodology that facilitates the systematic creation of viable PSS conceptual designs. In this paper, various proposed design methods are reviewed and research gaps are summarized. Primarily, it has been observed that the importance of the capabilities of the stakeholders involved in designing PSS has not been noted in the proposed methods. Regarding this capability view point, a framework for designing PSS has been proposed. This framework highlights the important features required in designing PSS such as co-creation, responsibilities and competences. Every step in the framework has been explained with a case study involving laser systems used for manufacturing cutting operation.