978 resultados para Tax Planning
Resumo:
Rapidly changing economic, social, and environmental conditions have created a need for urban and regional planning practitioners who are resilient, innovative, and able to cope with the increasingly complex and cosmopolitan nature of major metropolitan areas. This need should be reflected in planning education that allows students to experience a diverse range of approaches to problems and challenges, and that exposes students to the diverse array of perspectives on planning issues. This paper investigates the outcomes of a collaborative regional planning exercise organised jointly by planning academics from both Queensland University of Technology and the International Islamic University of Malaysia, and involving planning students from both universities. The regional planning exercise consisted of a regional appraisal and report topics of the area under investigation, Klang Valley – Kuala Lumpur, Malaysia. It culminated with the presentation of regional development strategies for the area, with a field trip to Malaysia being the cornerstone of the project. The collaborative exercise involved a series of workshops and seminars organised locally, in which both Australian and Malaysian planning students participated, as well as meetings with local and federal planning officials, and also a forum for Young Planners of Australian and Malaysian Planning Institutes. The experience attempted to bridge the teaching of theoretical concepts of regional planning and development and the regional, more professional knowledge of planning practice, as it relates to specific political, institutional and cultural contexts. A survey of participating students, from both Queensland University of Technology and the International Islamic University of Malaysia, highlights the benefits of such project in terms of leaning experience and exposure to different cultural contexts.
Resumo:
Mobile robots are widely used in many industrial fields. Research on path planning for mobile robots is one of the most important aspects in mobile robots research. Path planning for a mobile robot is to find a collision-free route, through the robot’s environment with obstacles, from a specified start location to a desired goal destination while satisfying certain optimization criteria. Most of the existing path planning methods, such as the visibility graph, the cell decomposition, and the potential field are designed with the focus on static environments, in which there are only stationary obstacles. However, in practical systems such as Marine Science Research, Robots in Mining Industry, and RoboCup games, robots usually face dynamic environments, in which both moving and stationary obstacles exist. Because of the complexity of the dynamic environments, research on path planning in the environments with dynamic obstacles is limited. Limited numbers of papers have been published in this area in comparison with hundreds of reports on path planning in stationary environments in the open literature. Recently, a genetic algorithm based approach has been introduced to plan the optimal path for a mobile robot in a dynamic environment with moving obstacles. However, with the increase of the number of the obstacles in the environment, and the changes of the moving speed and direction of the robot and obstacles, the size of the problem to be solved increases sharply. Consequently, the performance of the genetic algorithm based approach deteriorates significantly. This motivates the research of this work. This research develops and implements a simulated annealing algorithm based approach to find the optimal path for a mobile robot in a dynamic environment with moving obstacles. The simulated annealing algorithm is an optimization algorithm similar to the genetic algorithm in principle. However, our investigation and simulations have indicated that the simulated annealing algorithm based approach is simpler and easier to implement. Its performance is also shown to be superior to that of the genetic algorithm based approach in both online and offline processing times as well as in obtaining the optimal solution for path planning of the robot in the dynamic environment. The first step of many path planning methods is to search an initial feasible path for the robot. A commonly used method for searching the initial path is to randomly pick up some vertices of the obstacles in the search space. This is time consuming in both static and dynamic path planning, and has an important impact on the efficiency of the dynamic path planning. This research proposes a heuristic method to search the feasible initial path efficiently. Then, the heuristic method is incorporated into the proposed simulated annealing algorithm based approach for dynamic robot path planning. Simulation experiments have shown that with the incorporation of the heuristic method, the developed simulated annealing algorithm based approach requires much shorter processing time to get the optimal solutions in the dynamic path planning problem. Furthermore, the quality of the solution, as characterized by the length of the planned path, is also improved with the incorporated heuristic method in the simulated annealing based approach for both online and offline path planning.
Resumo:
Purpose: The purpose of this article is to investigate the engineering of creative urban regions through knowledge-based urban development. In recent years city administrators realised the importance of engineering and orchestrating knowledge city formation through visioning and planning for economic, socio-cultural and physical development. For that purpose a new development paradigm of ‘‘knowledge-based urban development’’ is formed, and quickly finds implementation ground in many parts of the globe.----- Design/methodology/approach: The paper reviews the literature and examines global best practice experiences in order to determine how cities are engineering their creative urban regions so as to establish a base for knowledge city formation.----- Findings: The paper sheds light on the different development approaches for creative urban regions, and concludes with recommendations for urban administrations planning for knowledge-based development of creative urban regions.----- Originality/value: The paper provides invaluable insights and discussion on the vital role of planning for knowledge-based urban development of creative urban regions.
Resumo:
Research undertaken in 2006 – 2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of owner managers were examined. The study found that a majority of small business taxpayers recognised that tax compliance activities led to better record keeping and to an improved knowledge of their financial affairs. However, there seemed to be a general reluctance by respondents to accept the idea that benefits could be derived as a result of complying with tax. The findings of this study are important as it is the first research that systematically investigated managerial benefits and their perception by small business taxpayers in Australia.
Resumo:
This book is a thorough investigation of the relationship between land use planning and the railways in Britain, through review of the factors affecting the two sectors and their integration during the period of public ownership. The rationale behind the book is explained as a timely analysis of the dynamic correlation involving town planning and management of the railway in a period when growing congestion on the road network is forcing people to look for alternative modes and capacity is badly needed to accommodate this increased demand for travel. The book calls for a modal shift from road to rail for passenger and freight traffic.
Resumo:
Unmanned Aerial Vehicles (UAVs) are emerging as an ideal platform for a wide range of civil applications such as disaster monitoring, atmospheric observation and outback delivery. However, the operation of UAVs is currently restricted to specially segregated regions of airspace outside of the National Airspace System (NAS). Mission Flight Planning (MFP) is an integral part of UAV operation that addresses some of the requirements (such as safety and the rules of the air) of integrating UAVs in the NAS. Automated MFP is a key enabler for a number of UAV operating scenarios as it aids in increasing the level of onboard autonomy. For example, onboard MFP is required to ensure continued conformance with the NAS integration requirements when there is an outage in the communications link. MFP is a motion planning task concerned with finding a path between a designated start waypoint and goal waypoint. This path is described with a sequence of 4 Dimensional (4D) waypoints (three spatial and one time dimension) or equivalently with a sequence of trajectory segments (or tracks). It is necessary to consider the time dimension as the UAV operates in a dynamic environment. Existing methods for generic motion planning, UAV motion planning and general vehicle motion planning cannot adequately address the requirements of MFP. The flight plan needs to optimise for multiple decision objectives including mission safety objectives, the rules of the air and mission efficiency objectives. Online (in-flight) replanning capability is needed as the UAV operates in a large, dynamic and uncertain outdoor environment. This thesis derives a multi-objective 4D search algorithm entitled Multi- Step A* (MSA*) based on the seminal A* search algorithm. MSA* is proven to find the optimal (least cost) path given a variable successor operator (which enables arbitrary track angle and track velocity resolution). Furthermore, it is shown to be of comparable complexity to multi-objective, vector neighbourhood based A* (Vector A*, an extension of A*). A variable successor operator enables the imposition of a multi-resolution lattice structure on the search space (which results in fewer search nodes). Unlike cell decomposition based methods, soundness is guaranteed with multi-resolution MSA*. MSA* is demonstrated through Monte Carlo simulations to be computationally efficient. It is shown that multi-resolution, lattice based MSA* finds paths of equivalent cost (less than 0.5% difference) to Vector A* (the benchmark) in a third of the computation time (on average). This is the first contribution of the research. The second contribution is the discovery of the additive consistency property for planning with multiple decision objectives. Additive consistency ensures that the planner is not biased (which results in a suboptimal path) by ensuring that the cost of traversing a track using one step equals that of traversing the same track using multiple steps. MSA* mitigates uncertainty through online replanning, Multi-Criteria Decision Making (MCDM) and tolerance. Each trajectory segment is modeled with a cell sequence that completely encloses the trajectory segment. The tolerance, measured as the minimum distance between the track and cell boundaries, is the third major contribution. Even though MSA* is demonstrated for UAV MFP, it is extensible to other 4D vehicle motion planning applications. Finally, the research proposes a self-scheduling replanning architecture for MFP. This architecture replicates the decision strategies of human experts to meet the time constraints of online replanning. Based on a feedback loop, the proposed architecture switches between fast, near-optimal planning and optimal planning to minimise the need for hold manoeuvres. The derived MFP framework is original and shown, through extensive verification and validation, to satisfy the requirements of UAV MFP. As MFP is an enabling factor for operation of UAVs in the NAS, the presented work is both original and significant.
Resumo:
The planning of airports has long been contentious because of their localisation of negative impacts. The globalisation, commercialisation and deregulation of the aviation industry has unleashed powerful new economic forces both on and offairport. Over the last two decades, many airports have evolved into airport cities located at the heart of the wider aerotropolis region. This shifts the appropriate scale of planning analysis towards broader regional concerns. However,governments have been slow to respond and airport planning usually remains poorly integrated with local, city and regional planning imperatives. The Australian experience exemplifies the divide. The privatization of major Australian airports from 1996 has seen billions of dollars spent on new airside and landside infrastructure but with little oversight from local and state authorities because the ultimate authority for on-airport development is the Federal Minister for Transport. Consequently, there have been growing tensions in many major airport regions between the private airport lessee and the broader community, exacerbated by both the building of highly conspicuous non-aeronautical developments and growing airport area congestion. This paper examines the urban planning content of Australia’s national aviation policy review (2008-09) with reference to current and potential opportunities for all-of-region collaboration in the planning process.