984 resultados para Use tax


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Stormwater quality modelling results is subject to uncertainty. The variability of input parameters is an important source of overall model error. An in-depth understanding of the variability associated with input parameters can provide knowledge on the uncertainty associated with these parameters and consequently assist in uncertainty analysis of stormwater quality models and the decision making based on modelling outcomes. This paper discusses the outcomes of a research study undertaken to analyse the variability related to pollutant build-up parameters in stormwater quality modelling. The study was based on the analysis of pollutant build-up samples collected from 12 road surfaces in residential, commercial and industrial land uses. It was found that build-up characteristics vary appreciably even within the same land use. Therefore, using land use as a lumped parameter would contribute significant uncertainties in stormwater quality modelling. Additionally, it was also found that the variability in pollutant build-up can also be significant depending on the pollutant type. This underlines the importance of taking into account specific land use characteristics and targeted pollutant species when undertaking uncertainty analysis of stormwater quality models or in interpreting the modelling outcomes.

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Critical incidents offer a focus for exploratory research about human experiences, including information use and information literacy learning. This paper describes how critical incidents underpinned research about international students’ use of online information resources at two Australian universities. It outlines the development and application of an expanded critical incident approach (ECIA), explaining how ECIA built upon critical incident technique (CIT) and incorporated information literacy theory. It discusses points of expansion (differences) between CIT and ECIA. While CIT initially proved useful in structuring the research, the pilot study revealed methodological limitations. ECIA allowed more nuanced data analysis and the integration of reflection. The study produced a multifaceted word picture of international students’ experience of using online information resources to learn, and a set of critical findings about their information literacy learning needs. ECIA offers a fresh approach for researching information use, information experience, evidence-based practice, information literacy and informed learning.

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Purpose – Rehearsing practical site operations is without doubt one of the most effective methods for minimising planning mistakes, because of the learning that takes place during the rehearsal activity. However, real rehearsal is not a practical solution for on-site construction activities, as it not only involves a considerable amount of cost but can also have adverse environmental implications. One approach to overcoming this is by the use of virtual rehearsals. The purpose of this paper is to investigate an approach to simulation of the motion of cranes in order to test the feasibility of associated construction sequencing and generate construction schedules for review and visualisation. Design/methodology/approach – The paper describes a system involving two technologies, virtual prototyping (VP) and four-dimensional (4D) simulation, to assist construction planners in testing the sequence of construction activities when mobile cranes are involved. The system consists of five modules, comprising input, database, equipment, process and output, and is capable of detecting potential collisions. A real-world trial is described in which the system was tested and validated. Findings – Feedback from the planners involved in the trial indicated that they found the system to be useful in its present form and that they would welcome its further development into a fully automated platform for validating construction sequencing decisions. Research limitations/implications – The tool has the potential to provide a cost-effective means of improving construction planning. However, it is limited at present to the specific case of crane movement under special consideration. Originality/value – This paper presents a large-scale, real life case of applying VP technology in planning construction processes and activities.

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This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.

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Problem, research strategy, and findings: The privatization of airports in Australia included airport property development rights, regulated only by federal, not local, land use control. Airports then developed commercial and retail centers outside local community plans, resulting in a history of poor coordination of planning and reflecting strong differences between public and private values in the role of the airport. Private owners embraced the concept of an Airport City, envisioning the airport as a portal of global infrastructure, whereas public planning agencies are struggling with infrastructure coordination and the development of real estate outside of the local planning regulations. Stakeholder workshops were conducted in each of the cases where key stakeholders from airports, regulating agencies, state and local governments participated in identifying key issues impacting the planning in and around airports. This research demonstrates that if modes of infrastructure provision change significantly (such as through privatization of public services), that transformation would best be accompanied by comprehensive changes in planning regimes to accommodate metropolitan and airport interdependencies. Privatization has exacerbated the poor coordination of planning in the past, and a focus on coordination between public and private infrastructure planning is needed to overcome differences in values and interests. Takeaway for practice: Governance styles differ considerably between public agencies and private corporations. Planners should understand the drivers and value differences to better coordinate infrastructure delivery and effective planning. Research support: The Airport Metropolis Research Project under the Australian Research Council's Linkage Projects funding scheme (LP0775225).

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Background: This longitudinal analysis examines how patterns of contraceptive use changed over 11 years among Australian women born between 1973 and 1978. Study Design: The analysis included 6708 women sampled from the Australian universal health insurance database who completed four self-report postal surveys between 1996 and 2006. Change over time in use of any method of contraception and the common single methods of the oral contraceptive pill and condom was examined using a longitudinal logistic regression model. Results: The oral contraceptive pill was the most commonly used single method at each survey (27-44%) but decreased over time. Over time, contraceptive users were increasingly more likely to be single or in a de facto relationship or to have had two or more births. Conclusions: Women's contraceptive use and the factors associated with contraceptive use change over time as women move into relationships, try to conceive, have babies and complete their families.

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The first effective life extension technologies might well become available within the next few years. Experts from the University of Queensland, Australia, explore the possible public reaction to these therapies and the ethical and social concerns they raise, drawing on the experience of assisted reproduction technologies

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Background: It is imperative to understand how to engage young women in research about issues that are important to them. There is limited reliable data on how young women access contraception in Australia especially in rural areas where services may be less available. Objective: This paper identifies the challenges involved in engaging young Australian women aged 18-23 years to participate in a web-based survey on contraception and pregnancy and ensure their ongoing commitment to follow-up web-based surveys. Methods: A group of young women, aged 18-23 years and living in urban and rural New South Wales, Australia, were recruited to participate in face-to-face discussions using several methods of recruitment: direct contact (face-to-face, telephone or email)and snowball sampling by potential participants inviting their friends. All discussions were transcribed verbatim and analyzed using thematic analysis. Results: Twenty young women participated (urban, n=10: mean age 21.6 years; rural, n=10: 20.0 years) and all used computers or smart phones to access the internet on a daily basis. All participants were concerned about the cost of internet access and utilized free access to social media on their mobile phones. Their willingness to participate in a web-based survey was dependent on incentives with a preference for small financial rewards. Most participants were concerned about their personal details and survey responses remaining confidential and secure. The most appropriate survey would take up to 15 minutes to complete, be a mix of short and long questions and eye-catching with bright colours. Questions on the sensitive topics of sexual activity, contraception and pregnancy were acceptable if they could respond with “I prefer not to answer”. Conclusions: There are demographic, participation and survey design challenges in engaging young women in a web-based survey. Based on our findings, future research efforts are needed to understand the full extent of the role social media and incentives play in the decision of young women to participate in web-based research.

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STUDY QUESTION: What is the self-reported use of in vitro fertilization (IVF) and ovulation induction (OI) in comparison with insurance claims by Australian women aged 28–36 years? SUMMARY ANSWER: The self-reported use of IVF is quite likely to be valid; however, the use of OI is less well reported. WHAT IS KNOWN AND WHAT THIS PAPER ADDS: Population-based research often relies on the self-reported use of IVF and OI because access to medical records can be difficult and the data need to include sufficient personal identifying information for linkage to other data sources. There have been few attempts to explore the reliability of the self-reported use of IVF and OI using the linkage to medical insurance claims for either treatment. STUDY DESIGN: This prospective, population-based, longitudinal study included the cohort of women born during 1973–1978 and participating in the Australian Longitudinal Study on Women's Health (ALSWH) (n = 14247). From 1996 to 2009, participants were surveyed up to five times. PARTICIPANTS AND SETTING: Participants self-reported their use of IVF or OI in two mailed surveys when aged 28–33 and 31–36 years (n = 7280), respectively. This study links self-report survey responses and claims for treatment or medication from the universal national health insurance scheme (i.e. Medicare Australia). MAIN RESULTS AND THE ROLE OF CHANCE: Comparisons between self-reports and claims data were undertaken for all women consenting to the linkage (n = 3375). The self-reported use of IVF was compared with claims for OI for IVF (Kappa, K = 0.83), oocyte collection (K = 0.82), sperm preparation (K = 0.83), intracytoplasmic sperm injection (K = 0.40), fresh embryo transfers (K = 0.82), frozen embryo transfers (K = 0.64) and OI for IVF medication (K = 0.17). The self-reported use of OI was compared with ovulation monitoring (K = 0.52) and OI medication (K = 0.71). BIAS, CONFOUNDING AND OTHER REASONS FOR CAUTION: There is a possibility of selection bias due to the inclusion criteria for participants in this study: (1) completion of the last two surveys in a series of five and (2) consent to the linkage of their responses with Medicare data. GENERALIZABILITY TO OTHER POPULATIONS: The results are relevant to questionnaire-based research studies with infertile women in developed countries. STUDY FUNDING/COMPETING INTEREST(S): ALSWH is funded by the Australian Government Department of Health and Ageing. This research is funded by a National Health and Medical Research Council Centre of Research Excellence grant.

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The use of symbols and abbreviations adds uniqueness and complexity to the mathematical language register. In this article, the reader’s attention is drawn to the multitude of symbols and abbreviations which are used in mathematics. The conventions which underpin the use of the symbols and abbreviations and the linguistic difficulties which learners of mathematics may encounter due to the inclusion of the symbolic language are discussed. 2010 NAPLAN numeracy tests are used to illustrate examples of the complexities of the symbolic language of mathematics.

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Tourist use of mopeds in Queensland is encouraged by licensing regulations permitting moped riding for car licence holders, who may lack prior knowledge or experience of moped or motorcycle use. Using official crash and registration data, this research examines moped use by tourists, identified as crash-involved riders holding an interstate or overseas licence. Tourists were more likely to be younger, female, in single vehicle crashes, and deemed at fault than Queensland licence holders. Potential safety issues include poor riding skills, inexperience, inattention and lack of protective clothing. Moped rental companies play an important role in managing client crash and injury risks. These risks could also be reduced through introduction of more stringent licensing requirements, though this may be detrimental to moped rental companies as well as to tourist mobility and enjoyment. The discussion considers the relevance of adventure tourism perspectives and theory to the use of mopeds by tourists.

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Urban sustainability and sustainable urban development concepts have been identified as the ultimate goal of many contemporary planning endeavours and have become central concepts on which the urban development policies are formulated. In the confinement of these concepts, land use and transport integration has been highlighted as one of the most important policy objectives considering the interrelationship between them and available intervention means of planning. While its interpretation varies, in Australia, it has been embraced as integration of land use and transport planning/policies and been an integral part of regional and local plans. Accordingly, a number of principles have been defined to guide its implementation, to name a few, planning for compact and connected urban development, encouraging active transport modes, creation of mixed-use activity centres and public transport precincts, provision of high quality public transport services, and enhancing character and amenity of urban areas. However, there is lack of an evaluation framework to measure the extent of achievement of implementation of these principles. In pursuit of filling this gap, this study aims to devise an evaluation framework to measure the performance of urban settings according to the integration principles in South East Queensland, Australia context and to demarcate problematic areas which can be intervened by planning tools...

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Open Educational Resources (OER) are teaching, learning and research materials that have been released under an open licence that permits online access and re-use by others. The 2012 Paris OER Declaration encourages the open licensing of educational materials produced with public funds. Digital data and data sets produced as a result of scientific and non-scientific research are an increasingly important category of educational materials. This paper discusses the legal challenges presented when publicly funded research data is made available as OER, arising from intellectual property rights, confidentiality and information privacy laws, and the lack of a legal duty to ensure data quality. If these legal challenges are not understood, addressed and effectively managed, they may impede and restrict access to and re-use of research data. This paper identifies some of the legal challenges that need to be addressed and describes 10 proposed best practices which are recommended for adoption to so that publicly funded research data can be made available for access and re-use as OER.

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Clinical information systems have become important tools in contemporary clinical patient care. However, there is a question of whether the current clinical information systems are able to effectively support clinicians in decision making processes. We conducted a survey to identify some of the decision making issues related to the use of existing clinical information systems. The survey was conducted among the end users of the cardiac surgery unit, quality and safety unit, intensive care unit and clinical costing unit at The Prince Charles Hospital (TPCH). Based on the survey results and reviewed literature, it was identified that support from the current information systems for decision-making is limited. Also, survey results showed that the majority of respondents considered lack in data integration to be one of the major issues followed by other issues such as limited access to various databases, lack of time and lack in efficient reporting and analysis tools. Furthermore, respondents pointed out that data quality is an issue and the three major data quality issues being faced are lack of data completeness, lack in consistency and lack in data accuracy. Conclusion: Current clinical information systems support for the decision-making processes in Cardiac Surgery in this institution is limited and this could be addressed by integrating isolated clinical information systems.