Expert Opinion: Serious Concerns regarding Western Australian Planning Commission (WAPC) Draft Policy 3.7 ���Planning for Bushfire Risk Management��� and associated Guidelines (May 2014)

10 page document containing expert assessment of shortcomings of Western Australian State Planning Policy SPP3.7- Planning for Bushfire Risk Management. Document produced on behalf of QUT and submitted to and published by the WAPC as part of their public consultation process for their draft policy.

Why a movie tax will make even more of us pirates

In a nation of rampant illegal downloaders, a tax on movies and television downloads is the last thing we need. Australian consumers and content producers are among those likely to be worse off should Joe Hockey succeed in his efforts to extend GST to online video-on-demand services like Netflix. It is easy to see why Mr Hockey and his state treasurer counterparts have reportedly agreed to this move. That doesn���t mean it���s a good idea.

The State of Queensland Charities: An examination of the first Annual Information Statements of charities operating in Queensland

The advent of the Australian Charities and Not-for-profits Commission (ACNC) in 2012 and submission of Annual Information Statements (AIS) in 2013 by those charities which registered with them, have allowed new measures to be taken of charities and their activities. This report examines the filed AIS data for Queensland charities and compares it with the overall Australian population of charities.

Irish Folklore Commission 1935-1970 : history, ideology, methodology

Between 1935 and 1970 the state-funded Irish Folklore Commission (Coimisi��n B��aloideasa ��ireann) assembled one of the great folklore collections of the world under the direction of S��amus �� Duilearga (James Hamilton Delargy). The aim of this study is to recount and assess the work and achievement of this commission. The cultural, linguistic, political and ideological factors that had a bearing on the establishment and making permanent of the Commission and that impinged on many aspects of its work are here elucidated. The genesis of the Commission is traced and the vision and mission of S��amus �� Duilearga are outlined. The negotiations that preceded the setting up of the Commission in 1935 as well as protracted efforts from 1940 to 1970 to place it on a permanent foundation are recounted and examined at length. All the various collecting programmes and other activities of the Commission are described in detail and many aspects of its work are assessed. This study also deals with the working methods and conditions of employment of the Commission s field and Head Office staff as well as with S��amus �� Duilearga s direction of the Commission. In executing this work extensive use has been made of primary sources in archives and libraries in Ireland, Sweden, Finland, Estonia, and North America. This is the first major study of this world-famous institute, which has been praised in passing in numerous publications, but here for the first time its work and achievement are detailed comprehensively and subjected to scholarly scrutiny. This study should be of interest not only to students of Irish oral tradition but to folklorists everywhere. The history of the Irish Folklore Commission is a part of a wider history, that of the history of folkloristics in Europe and North America in particular. Moreover, this work has relevance for many areas of the developing world today, where conditions are not dissimilar to those that pertained in Ireland in the 1930's when this great salvage operation was funded by the young, independent Irish state. It is also hoped that this work will be of practical assistance to scholars and the general public when utilising these collections, and that furthermore it will stimulate research into the assembling of other national collections of folklore as well as into the history of folkloristics in other countries, subjects which in recent years are beginning to attract more and more scholarly attention.

Viem��rin p����ss�� Kotkan kaupunki : Vesiensuojelun kehitys Kymijoen it��isen p����haaran suulla 1945-1970

The focus of this thesis is the marine environmental history of the eastern part and the estuary of the Kymi river from 1945 to 1970. There is no previous research on this area from an environmentally historical perspective, nor have many of the sources here discussed been previously used. Therefore the thesis expands academic understanding of local environmental processes and protection in and around the city of Kotka and the Kymi river. The thesis falls within the methodological field of socio-political history, as the research focus is centered on the local process of establishing the nature of environmental problems and solving them. The principal assumption has been that the city of Kotka, due to its ongoing expansion, was slow to respond to environmental hazards. The Kymi river was among the most degraded bodies of water during this period. Kotka on the other hand was a major center of wood processing industry and one of Finlands major industrial ports. In the past the river and its estuary had provided ample resources for fishers. It is this contradictory use of the environment that allows one to discuss the local struggle for the correct use of the environment. Primary sources include local and city archives, environmental studies, and legal documents linked with the above. The archives of the city of Kotka and of various private associations form the core sources. Environmental studies from the research period have been dealt with as sources to the local political power struggle. Alongside with current environmental research they also provide insight into the state of the environment. Another goals has been to accumulate environmental research for a future multidisciplinary study in this area. As a final conclusion it can be said that environmental degradation was widely understood as a problem only in the 1960s. The influential role of the city of Kotka however determined the pace with which these problems were then solved.

Schoolman family papers, undated, 1889-1994

The Schoolman Papers reflect Dr. Albert P. and Mrs. Bertha Schoolmans' staunch dedication to Jewish education, Jewish causes, and Israel. Bertha Schoolman, a lifelong member of Hadassah, assisted thousands of Israeli youth as chairman of the Youth Aliyah Committee. Her diaries, photos, scrapbooks, and correspondence record her numerous visits to Israel on which she helped set up schools, met with Israeli dignitaries, and participated in Zionist Conferences and events. The collection includes a 1936 letter from Hadassah founder, Henrietta Szold, praising Mrs. Schoolman's work as well as a letter from the father of Anne Frank, thanking Mrs. Schoolman for naming a Youth Aliyah center the "Anne Frank Haven" after his later daughter.

From Francovich to K��bler and beyond : The evolution of a State liability regime for the EC

The aim of this paper is to present the evolution of the Francovich doctrine within the European legal order. The first part deals with the gradual development of the ECJ's case law on State liability in damages for breach of EC law. Starting from the seminal Francovich and Brasserie du P��cheur, the clarification of the criteria set by the Court is attempted with reference to subsequent case law, whereas issues concerning the extent and form of the compensation owned are also mentioned. The second part concerns one of the more recent developments in the field, namely State liability for breaches of Community law attributed to national judiciary. The Court's ruling in K��bler is examined in connection with two other recent judgments, namely Commission v. Italy of 2003 and K��hne & Heitz, as an attempt of the ECJ to reframe its relationships with national supreme courts and appropriate for itself the position of the Supreme Court in the European legal order. The implications on State liability claims by the ruling in Commission v. France of 1997 constitute the theme of the third part, where it is submitted that Member States can also be held liable for disregard of Community law by private individuals within their respected territories. To this extent, Schmidberger is viewed as a manifestation of this opinion, with fundamental rights acquiring a new dimension, being invoked by the States, contra the individuals as a shield to liability claims. Finally, the third part examines the relationship between the Francovich doctrine and the principle of legal certainty and concludes that the solutions employed by the ECJ have been both predictable and acceptable by the national legal orders. Keywords: State liability, damages, Francovich, K��bler, Schmidberger

Suomi ja Euroopan kirkollinen j��lleenrakentaminen 1945-1948

The international aid that the Evangelical Lutheran Church of Finland received between 1945 and 1948 is the topic of this historical study, in which the process of reconstruction of the Evangelical Lutheran Church of Finland is examined in a European context. The key questions are related not only to the achievements of the reconstruction programs but also to the purposes and objectives of the donating churches. The study pays particular attention to the changes in the ecclesiastical, political and economic fields after the Second World War and asks how the tense political atmosphere of a divided world affected the reconstruction programs of the churches. It is possible to distinguish three periods within the European church reconstruction process. To begin with, the year 1945 was, in general, the year of organization. Many churches had started planning reconstruction work already during the war, but only after the conflict in Europe had ceased did they have a chance to renew contacts, assess the damage and begin operations. The years 1946 and 1947 were the main years of the work. Large reconstruction organizations from American churches donated money, food, clothes and vitamins worth millions of dollars to the European churches. The work started to diminish as early as 1948, partly because Marshall Plan aid and the rising standard of living had reduced the need for material assistance in many countries and partly because other problems overshadowed the reconstruction work of the World Council of Churches: for example, most WCC resources at this time were directed to refugee programs and to Third World churhces. The most important donors from the Evangelical Lutheran Church of Finland's point of view were the American Section of the Lutheran World Federation, the World Council of Churches and the Churches of Denmark, Sweden and England. The amount of money and value of goods received by the Evangelical Lutheran Church of Finland totaled approximately 2.5 million dollars, from which about 60 per cent came from the Lutheran churches of America. The importance of the Lutheran World Federation was even greater because of the productive financial arrangements that increased the American Lutheran funds. In addition the Evangelical Lutheran Church of Finland imported hundreds of tons of tax-free coffee and sold this to Finns. The money gained was used mostly to rebuild destroyed church buildings and to support the work of different ecclesiastical organizations. Smaller amounts were used for scholarship programs, youth work, and supporting sick and disabled church workers.

Tax transparency can work for companies if they do it right

The Tax Transparency Package released by the European Commission last week comes amid global moves by the G20 and others to make it more difficult for companies to avoid paying their fair share of tax. But as serious information sharing plans are hammered out between nations around the world, the Australian government is considering protecting the privacy of some of Australia���s richest people, diluting transparency measures aimed at private companies.

Tax principles and tax harmonization under imperfect competition: A cautionary example

This paper shows that under imperfect competition, the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country better off, and may be Pareto-improving, when taxes are levied under the destination principle (which currently applies in the European Union), harmonization of origin-based taxes (as recently proposed by the European Commission) is certain to be Pareto-worsening when the preferences in the two countries are identical, and is likely to be so even when they differ.

Second-best tax policy in a growing economy with externalities

This paper investigates the exploitation of environmental resources in a growing economy within a second-best scal policy framework. Agents derive utility from two types of consumption goods one which relies on an environmental input and one which does not as well as from leisure and from environmental amenity values. Property rights for the environmental resource are potentially incomplete. We connect second best policy to essential components of utility by considering the elasticity of substitution among each of the four utility arguments. The results illustrate potentially important relationships between environmental amentity values and leisure. When amenity values are complementary with leisure, for instance when environmental amenities are used for recreation, taxes on extractive goods generally increase over time. On the other hand, optimal taxes on extractive goods generally decrease over time when leisure and environmental amenity values are substitutes. Unders some parameterizations, complex dynamics leading to nonmonotonic time paths for the state variables can emerge.

A a����o pol��tica dos intelectuais no Brasil (1930-1945)

Get��lio Vargas governou o Brasil por duas vezes: de 1930 a 1945, e de 1951 a 1954, ano de sua morte. Norteada por uma concep����o centralizadora, a Era Vargas caracterizou-se pelo desenvolvimento econ��mico, o nacionalismo, o controle sobre os trabalhadores e sobre os sindicatos, o planejamento estatal, a legisla����o social, os investimentos p��blicos e, sobretudo, pelo papel atribu��do ao Estado como agente econ��mico. Do ponto de vista pol��tico, foi marcada pela precariedade das liberdades p��blicas, pela fraqueza da participa����o, por entraves �� organiza����o e �� institucionaliza����o pol��tica. Apropriando-se, �� sua maneira, de interven����es pol��ticas que se operavam no plano internacional, a Era Vargas imprimiu ao Brasil conota����es autorit��rias, populistas e populares, e produziu um modelo econ��mico e institucional cuja durabilidade foi surpreendente. Neste trabalho procuramos tratar a trajet��ria da rela����o entre a a����o pol��tica e o pensamento intelectual, utilizando-se do elemento hist��rico para alertar sobre a fraqueza da hip��tese que sup��e uma bipolariza����o entre o intelectual isolado e aquele integrado ao contexto pol��tico. Destacamos que a ���simbiose necess��ria��� entre pol��ticos e intelectuais �� resultado da demanda de certo momento hist��rico no qual os ��ltimos assumem seu papel pol��tico e se transformam nos ���int��rpretes dos anseios da sociedade���.

Cartas enviadas por A. Nathan Womack a Justo Garate entre 1945 y 1956

2 cartas (mecanografiadas) ; 200x267mm

The political econmoy of state government debt : an analysis of constitutional limitations (1961-1990)

<p>Over the past decade, scholarly interest concerning the use of limitations to constrain government spending and taxing has noticeably increased. The call for constitutional restrictions can be credited, in part, to Washington's apparent inability to legislate any significant reductions in government expenditures or in the size of the national debt. At the present time, the federal government is far from instituting any constitutional limitations on spending or borrowing; however, the states have incorporated many controls on revenues and expenditures, the oldest being strictures on full faith and credit borrowing. This dissertations examines the efficacy of these restrictions on borrowing across the states (excluding Alaska) for the period dating from 1961 to 1990 and also studies the limitations on taxing and spending synonymous with the Tax Revolt.</p> <p>We include socio-economic information in our calculations to control for factors other than the institutional variables that affect state borrowing levels. Our results show that certain constitutional restrictions (in particular, the referendum requirement and the dollar debt limit) are more effective than others. The apparent ineffectiveness of other limitations, such as the flexible debt limit, seem related to the bindingness of the limitations in at least half of the cases. Other variables, such as crime rates, number of schoolage children, and state personal income do affect the levels of full faith and credit debt, but not as strongly as the limitations. While some degree of circumvention can be detected (the amount of full faith and credit debt does inversely affect the levels of nonguaranteed debt), it is so small when compared to the effectiveness of the constitutional restrictions that it is almost negligible. The examination of the tax revolt era limitations yielded quite similar conclusions, with the additional fact that constitutional restrictions appear more binding than statutory ones. Our research demonstrates that constitutional limitations on borrowing can be applied effectively to constrain excessive borrowing, but caution must be used. The efficacy of these restrictions decrease dramatically as the number of loopholes increase.</p>

Sob o s��mbolo da cruz: quest��o social, fam��lia e educa����o nas rela����es entre Estado e Igreja no Brasil (1930-1945)

Considerando a influ��ncia significativa do pensamento cat��lico no cen��rio educacional e pol��tico brasileiro, esta pesquisa tem como objetivo desenvolver uma reflex��o sobre as rela����es entre Igreja e Estado, situadas sob o primeiro governo Vargas (1930-1945) e, em particular, sob o Estado Novo, no que concerne ��s quest��es educacionais e sociais, e �� aten����o dispensada �� fam��lia, compreendida como institui����o imprescind��vel no processo de conforma����o da na����o. Sob essa perspectiva, esse estudo se prop��e a analisar as concep����es cat��licas identificando os pontos de aproxima����o entre os interesses da Igreja e do Estado, que possam sugerir o estabelecimento de uma rela����o de alian��a entre ambos, em prol de um projeto de reconstru����o da na����o, com base em princ��pios da doutrina crist��. Este estudo teve como base fundamental as representa����es cat��licas disseminadas a partir da revista A Ordem e a Revista Brasileira de Pedagogia, peri��dicos de expressiva relev��ncia no ��mbito cat��lico.