978 resultados para Tax planning
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According to the Millennium Ecosystem Assessment’s chapter “Coastal Systems” (Agardy and Alder 2005), 40% of the world population falls within 100 km of the coast. Agardy and Alder report that population densities in coastal regions are three times those of inland regions and demographic forecasts suggest a continued rise in coastal populations. These high population levels can be partially traced to the abundance of ecosystem services provided in the coastal zone. While populations benefit from an abundance of services, population pressure also degrades existing services and leads to increased susceptibility of property and human life to natural hazards. In the face of these challenges, environmental administrators on the coast must pursue agendas which reflect the difficult balance between private and public interests. These decisions include maintaining economic prosperity and personal freedoms, protecting or enhancing the existing flow of ecosystem services to society, and mitigating potential losses from natural hazards. (PDF contains 5 pages)
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In recent years coastal resource management has begun to stand as its own discipline. Its multidisciplinary nature gives it access to theory situated in each of the diverse fields which it may encompass, yet management practices often revert to the primary field of the manager. There is a lack of a common set of “coastal” theory from which managers can draw. Seven resource-related issues with which coastal area managers must contend include: coastal habitat conservation, traditional maritime communities and economies, strong development and use pressures, adaptation to sea level rise and climate change, landscape sustainability and resilience, coastal hazards, and emerging energy technologies. The complexity and range of human and environmental interactions at the coast suggest a strong need for a common body of coastal management theory which managers would do well to understand generally. Planning theory, which itself is a synthesis of concepts from multiple fields, contains ideas generally valuable to coastal management. Planning theory can not only provide an example of how to develop a multi- or transdisciplinary set of theory, but may also provide actual theoretical foundation for a coastal theory. In particular we discuss five concepts in the planning theory discourse and present their utility for coastal resource managers. These include “wicked” problems, ecological planning, the epistemology of knowledge communities, the role of the planner/ manager, and collaborative planning. While these theories are known and familiar to some professionals working at the coast, we argue that there is a need for broader understanding amongst the various specialists working in the increasingly identifiable field of coastal resource management. (PDF contains 4 pages)
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In Washington State, the Department of Natural Resources (WA DNR) is responsible for managing state-owned aquatic lands. Aquatic reserves are one of many Marine Protected Area (MPA) designations in WA State that aim to protect sensitive aquatic and ecological habitat. We analyzed the designation and early planning processes of WA State aquatic reserves, identified gaps in the processes, and recommend action to improve the WA State aquatic reserve early planning approach. (PDF contains 4 pages)
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Competing uses, sensitive and valuable marine resources, and overlapping jurisdictions complicate management decision making in the marine environment. States are developing marine spatial planning capacity to help make better decisions, particularly as demand for ocean space and resources is growing because of emerging human uses (renewable energy, aquaculture) and traditional human uses (commercial fishing, commerce). This paper offers perspectives on marine spatial planning efforts being carried out in four states across the US, and demonstrates similarities and differences between them. The approach to marine spatial planning in each state is discussed with specific attention given to issues such as what is driving the effort, data availability, maturity of the effort, and level of resources devoted to it. Highlighting the similarities and differences illustrates state and region specific challenges and the approaches being used to meet them. (PDF contains 4 pages)
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Efficient and effective coastal management decisions rely on knowledge of the impact of human activities on ecosystem integrity, vulnerable species, and valued ecosystem services—collectively, human impact on environmental quality (EQ). Ecosystem-based management (EBM) is an emerging approach to address the dynamics and complexities of coupled social-ecological systems. EBM “is intended to directly address the long-term sustainable delivery of ecosystem services and the resilience of marine ecosystems to perturbations” (Rosenberg and Sandifer, 2009). The lack of a tool that integrates human choices with the ecological connections between contributing watersheds and nearshore areas, and that incorporates valuation of ecosystem services, is a critical missing piece needed for effective and efficient coastal management. To address the need for an integrative tool for evaluation of human impacts on ecosystems and their services, Battelle developed the EcoVal™ Environmental Quality Evaluation System. The EcoVal system is an updated (2009) version of the EQ Evaluation System for Water Resources developed by Battelle for the U.S. Bureau of Reclamation (Dee et al., 1972). The Battelle EQ evaluation system has a thirty-year history of providing a standard approach to evaluate watershed EQ. This paper describes the conceptual approach and methodology of the updated EcoVal system and its potential application to coastal ecosystems. (PDF contains 4 pages)
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4 p.
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36 p.
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XXXII Cursos de Verano de la UPV/EHU
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XXXIII Cursos de Verano de la UPV/EHU
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Com o crescimento desordenado das cidades, surgiu a necessidade de um planejamento urbano adequado, que garantisse a dignidade da pessoa humana e o respeito aos direitos fundamentais. Em um sistema tributário inchado, com reformas desastrosas e o colapso financeiro de Municípios, alternativas de solução para o problema do crescimento das cidades são essenciais. A contribuição de melhoria, tributo pioneiramente previsto na Constituição Federal de 1934, é uma dessas alternativas, na medida em que pode representar importante e justo meio de obtenção de recursos públicos que financiem políticas urbanas. Ademais, o tributo em questão atende aos princípios jurídicos, como o da capacidade contributiva e aquele que veda o enriquecimento sem causa. A contribuição de melhoria, inspirada particularmente no special assessment do direito norte-americano e na betterment tax inglesa, também é uma expressiva forma de consagração da função social da propriedade. A depender de vontade política e de iniciativas administrativas, a contribuição de melhoria pode gerar resultados inusitados para a ordenação do crescimento das cidades no Brasil, para o atendimento da função social da propriedade e para o respeito aos direitos fundamentais, daí dever-se reconhecer seu caráter de relevante instrumento de política urbana.
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[ES]Esta obra recoge las comunicaciones seleccionadas para el 6º Congreso Europeo sobre Eficiencia Energética y Sostenibilidad en Arquitectura, organizado por el grupo de investigación Calidad de Vida en Arquitectura de la Universidad del País Vasco/Euskal Herriko Unibertsitatea. El congreso, que se celebra en el marco de los XXXIV Cursos de Verano de la UPV/EHU, aborda en esta cuarta edición el tema “Ciudades en riesgo: resiliencia y redundancia”. Alrededor de este tema general se desarrollan cinco ponencias magistrales, a cargo de Margaretha Breil (Centro Euro-Mediterráneo para el Cambio Climático), Cristina Garzillo Leemhuis (ICLEI), Ignasi Fontanals (OptiCits), Juan Carlos Barrios Montenegro (Global Action Plan) y Manuel Valdés López (Ajuntament de Barcelona). Además, 24 comunicaciones seleccionadas por el comité científico presentarán trabajos de investigaciones actuales en las sesiones orales y póster. Es objetivo paralelo del congreso es fortalecer las líneas de investigación en eficiencia energética y sostenibilidad de los grupos de investigación y formación de la UPV/ EHU comprometidos con esta propuesta, con objeto de colaborar en el reforzamiento de la I D i en su ámbito de conocimiento y apoyar la apuesta específica de los Gobiernos Central y Vasco, así como de otras instituciones nacionales e internacionales respecto a las actividades de I D i en las materias relacionadas con el cambio climático, la eficiencia energética y la sostenibilidad ambiental [ENG] This work contains the selected abstracts of the 6th European Conference on Energy Efficiency and Sustainability in Architecture and Planning, organized by the research group Quality of life in Architecture of the University of the Basque Country. The conference is part of the XXXIV Summer Courses of the UPV/EHU and deals, in its fourth edition, with the topic “Cities at risk: resilience and redundancy”. Around this general theme there are five invited speakers: Margaretha Breil (Euro-Mediterranean Centre for Climate Change), Cristina Garzillo Leemhuis (ICLEI), Ignasi Fontanals (OptiCits), Juan Carlos Barrios Montenegro (Global Action Plan) y Manuel Valdés López (Barcelona City Council). 24 abstracts additional have been selected by the scientific committee that offer actual research works in presentations and posters. The purpose of the conferences is to strengthen the investigation lines in energy efficiency and sustainability of the research and education groups of the University of the Basque Country (UPV/EHU) involved, with the purpose of collaborating in the reinforcement of the I D i in its field of knowledge, and support the specific projects of the Central and Basque Governments, as well as other national and international institutions related to the I Di activities in similar fields of climate change, energy efficiency and environmental sustainability.
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From a special issue: A Brief History of the Charles Darwin Foundation for the Galapagos Islands 1959-1988