912 resultados para International Tax Regime


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This paper empirically examines the effect of current tax policy on home ownership, specifically looking at how developer contributions impact house prices. Developer contributions are a commonly used mechanism for local governments to pay for new urban infrastructure. This research applies a hedonic house price model to 4,699 new and 25,053 existing house sales in Brisbane from 2005 to 2011. The findings of is research are consistent with international studies that support the proposition that developer contributions are over passed. This study has provided evidence that suggest developer contributions are over passed to both new and existing homes in the order of around 400%. These findings suggest that developer contributions are thus a significant contributor to increasing house prices, reduced housing supply and are thus an inefficient and inequitable tax. By testing this effect on both new and existing homes, this research provides evidence in support of the proposition that not only are developer contributions over passed to new home buyers but also to buyers of existing homes. Thus the price inflationary effect of these developer contributions are being felt by all home buyers across the community, resulting in increased mortgage repayments of close to $1,000 per month in Australia. This is the first study to empirically examine the impact of developer contributions on house prices in Australia. These results are important as they inform governments on the outcomes of current tax policy on home ownership, providing the first evidence of its kind in Australia. This is an important contribution to the tax reform agenda in Australia.

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Turbulent mixed convection flow and heat transfer in a shallow enclosure with and without partitions and with a series of block-like heat generating components is studied numerically for a range of Reynolds and Grashof numbers with a time-dependent formulation. The flow and temperature distributions are taken to be two-dimensional. Regions with the same velocity and temperature distributions can be identified assuming repeated placement of the blocks and fluid entry and exit openings at regular distances, neglecting the end wall effects. One half of such module is chosen as the computational domain taking into account the symmetry about the vertical centreline. The mixed convection inlet velocity is treated as the sum of forced and natural convection components, with the individual components delineated based on pressure drop across the enclosure. The Reynolds number is based on forced convection velocity. Turbulence computations are performed using the standard k– model and the Launder–Sharma low-Reynolds number k– model. The results show that higher Reynolds numbers tend to create a recirculation region of increasing strength in the core region and that the effect of buoyancy becomes insignificant beyond a Reynolds number of typically 5×105. The Euler number in turbulent flows is higher by about 30 per cent than that in the laminar regime. The dimensionless inlet velocity in pure natural convection varies as Gr1/3. Results are also presented for a number of quantities of interest such as the flow and temperature distributions, Nusselt number, pressure drop and the maximum dimensionless temperature in the block, along with correlations.

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Crisis management in the banking sector is a topical issue in Australia. This is not because financial institutions are facing a financial crisis. Indeed, in 2012, the International Monetary Fund (IMF) noted that ‘Australia has a history of few bank failures, even fewer financial crises, and its banking sector emerged from the global financial crisis relatively well.’ Rather, crisis management of banks is topical because there has been the first full review of Australia’s banking and financial system in nearly 20 years, which has examined and raised issues about the resilience and capacity of the Australian regime in this post GFC world. At the time of writing, the Report’s recommendations, including for Australian banks to meet capital standards in line with emerging international practice, are the subject of industry debate in advance of the Australian government’s decision.

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This paper presents some results from preliminary analyses of the data of an international online survey of bicycle riders, who reported riding at least once a month. On 4 July 2015, data from 7528 participants from 17 countries was available in the survey, and were subsequently cleaned and checked for consistency. The median distance ridden ranged from 30 km/week in Israel to 150 km/week in Greece (overall median 54 km/week). City/hybrid bicycles were the most common type of bicycle ridden (44%), followed by mountain (20%) and road bikes (15%). Almost half (47%) of the respondents rode “nearly daily”. About a quarter rode daily to work or study (27%). Overall, 40% of respondents reported wearing a helmet ‘always’, varying from 2% in the Netherlands to 80% in Norway, while 25% reported ‘never’ wearing a helmet. Thus, individuals appeared to consistently either use or not use helmets. Helmet wearing rates were generally higher when riding for health/fitness than other purposes and appeared to be little affected by the type of riding location, but some divergences in these patterns were found among countries. Almost 29% of respondents reported being involved in at least one bicycle crash in the last year (ranging from 12% in Israel to 53% in Turkey). Among the most severe crashes for each respondent, about half of the crashes involved falling off a bicycle. Just under 10% of the most severe crashes for each respondent were reported to police. Among the bicycle-motor vehicle crashes, only a third were reported to police. Further analyses will address questions regarding the influence of factors such as demographic characteristics, type of bicycle ridden, and attitudes on both bi-cycle use and helmet wearing rates.

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English is currently ascendant as the language of globalisation, evident in its mediation of interactions and transactions worldwide. For many international students, completion of a degree in English means significant credentialing and increased job prospects. Australian universities are the third largest English-speaking destination for overseas students behind the United States and the United Kingdom. International students comprise one-fifth of the total Australian university population, with 80% coming from Asian countries (ABS, 2010). In this competitive higher education market, English has been identified as a valued ‘good’. Indeed, universities have been critiqued for relentlessly reproducing the “hegemony and homogeneity of English” (Marginson, 2006, p. 37) in order to sustain their advantage in the education market. For international students, English is the gatekeeper to enrolment, the medium of instruction and the mediator of academic success. For these reasons, English is not benign, yet it remains largely taken-for-granted in the mainstream university context. This paper problematises the naturalness of English and reports on a study of an Australian Master of Education course in which English was a focus. The study investigated representations of English as they were articulated across a chain of texts including the university strategic plan, course assessment criteria, student assignments, lecturer feedback, and interviews. Critical Discourse Analysis (CDA) and Foucault’s work on discourse enabled understandings of how a particular English is formed through an apparatus of specifications, exclusionary thresholds, strategies for maintenance (and disruption), and privileged concepts and speaking positions. The findings indicate that English has hegemonic status within the Australian university, with material consequences for students whose proficiency falls outside the thresholds of accepted English practice. Central to the constitution of what counts as English is the relationship of equivalence between standard written English and successful academic writing. International students’ representations of English indicate a discourse that impacts on identities and practices and preoccupies them considerably as they negotiate language and task demands. For the lecturer, there is strategic manoeuvring within the institutional regulative regime to support students’ English language needs using adapted assessment practices, explicit teaching of academic genres and scaffolded classroom interaction. The paper concludes with the implications for university teaching and learning.

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This is the fourth TAProViz workshop being run at the 13th International Conference on Business Process Management (BPM). The intention this year is to consolidate on the results of the previous successful workshops by further developing this important topic, identifying the key research topics of interest to the BPM visualization community. Towards this goal, the workshop topics were extended to human computer interaction and related domains. Submitted papers were evaluated by at least three program committee members, in a double blind manner, on the basis of significance, originality, technical quality and exposition. Three full and one position papers were accepted for presentation at the workshop. In addition, we invited a keynote speaker, Jakob Pinggera, a postdoctoral researcher at the Business Process Management Research Cluster at the University of Innsbruck, Austria.

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Micropolar fluid flow over a semi-infinite flat plate has been described by using the parabolic co-ordinates and the method of series truncation in order to study the flow for low to large Reynolds numbers. These co-ordinates permit to study the flow regime at the leading edge. Numerical results have been presented for different Reynolds numbers. Results show a reduction in skin friction.

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This dissertation explores the role of the German minister to Helsinki, Wipert von Blücher (1883-1963), within the German-Finnish relations of the late 1930s and the Second World War. Blücher was a key figure – and certainly one of the constants – within German Finland policy and the complex international diplomacy surrounding Finland. Despite representing Hitler’s Germany, he was not a National Socialist in the narrower sense of the term, but a conservative civil servant in the Wilhelmine tradition of the German foreign service. Along with a significant number of career diplomats, Blücher attempted to restrict National Socialist influence on the exercise of German foreign policy, whilst successfully negotiating a modus vivendi with the new regime. The study of his political biography in the Third Reich hence provides a highly representative example of how the traditional élites of Germany were caught in an cycle of conformity and, albeit tacit, opposition. Above all, however, the biographical study of Blücher and his behaviour offers an hitherto unexplored approach to the history of the German-Finnish relations. His unusually long tenure in Helsinki covered the period leading up to the so-called Winter War, which left Blücher severely distraught by Berlin’s effectively pro-Soviet neutrality and brought him close to resigning his post. It further extended to the German-Finnish rapprochement of 1940/41 and the military cooperation of both countries from mid-1941 to 1944. Throughout, Blücher developed a diverse and ambitious set of policy schemes, largely rooted in the tradition of Wilhelmine foreign policy. In their moderation and commonsensical realism, his designs – indeed his entire conception of foreign policy – clashed with the foreign political and ideological premises of the National Socialist regime. In its theoretical grounding, the analysis of Blücher’s political schemes is built on the concept of alternative policy and indebted to A.J.P. Taylor’s definition of dissent in foreign policy. It furthermore rests upon the assumption, introduced by Wolfgang Michalka, that National Socialist foreign policy was dominated by a plurality of rival conceptions, players, and institutions competing for Hitler’s favour (‘Konzeptionen-Pluralismus’). Although primarily a study in the history of international relations, my research has substantially benefited from more recent developments within cultural history, particularly research on nobility and élites, and the renewed focus on autobiography and conceptions of the self. On an abstract level, the thesis touches upon some of the basic components of German politics, political culture, and foreign policy in the first half of the 20th century: national belonging and conflicting loyalties, self-perception and representation, élites and their management of power, the modern history of German conservatism, the nature and practice of diplomacy, and, finally, the intricate relationship between the ethics of the professional civil service and absolute moral principles. Against this backdrop, the examination of Blücher’s role both within Finnish politics and the foreign policy of the Third Reich highlights the biographical dimension of the German-Finnish relationships, while fathoming the determinants of individual human agency in the process.

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Welcome to the latest collection of papers selected from the International Society for Applied Ethology's (ISAE's) annual congress. The ISAE is a multi-faceted scientific society that supports applied research on animals under the influence of humankind. Every year, we aim to invite congress participants who have submitted papers, plenary talks, run workshops, or presented the memorial lecture on theoretical, review or discussion papers of topical interest to contribute to the Special Issue. These papers are peer-reviewed before being published here in Applied Animal Behaviour Science. International Society for Applied Ethology (ISAE) Special Issue 2004.

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Welcome to the latest collection of papers selected from the International Society for Applied Ethology's (ISAE's) annual congress. The ISAE is a multi-faceted scientific society that supports applied research on animals that are managed by humans. Every year, we aim to invite congress participants who have submitted papers, plenary talks, run workshops, or presented the memorial lecture on theoretical, review or discussion papers of topical interest to contribute to the Special Issue. These papers are peer-reviewed before being published here in Applied Animal Behaviour Science. This year, we have a variety of papers to bring to your attention. The David Wood-Gush Memorial lecture, the keynote address of the congress, was given by Shigeru Watanabe on animal cognition and welfare. His paper highlights how animal's sensory capabilities relate to their welfare. On the topic of human–animal bonds, Stine Christiansen and Björn Forkman explore how animal welfare is assessed in a veterinary context, and how those assessments might be improved by ethologists. Yoshie Kakuma and co-authors report on the discussions from a workshop on the welfare of working and companion dogs in five different countries. Based on their plenary lectures, Michael Cockram discusses the factors that affect farmed animals during road transport and how these might contribute in making decisions to restrict journey times, while Clive Phillips and co-author Danica Peck examine how personality influences the behaviour and interactions between zoo-housed tigers and their keepers. We hope you enjoy these papers. Our sincere thanks go to both the authors and referees, without whom these special issues would not be possible. A selection of papers from the 39th International Congress of the International Society for Applied Ethology (ISAE), Tokyo, Japan, August 2005.

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BACKGROUND: Field studies of diuron and its metabolites 3-(3,4-dichlorophenyl)-1-methylurea (DCPMU), 3,4-dichlorophenylurea (DCPU) and 3,4-dichloroaniline (DCA) were conducted in a farm soil and in stream sediments in coastal Queensland, Australia. RESULTS: During a 38 week period after a 1.6 kg ha^-1 diuron application, 70-100% of detected compounds were within 0-15 cm of the farm soil, and 3-10% reached the 30-45 cm depth. First-order t1/2 degradation averaged 49 ± 0.9 days for the 0-15, 0-30 and 0-45 cm soil depths. Farm runoff was collected in the first 13-50 min of episodes lasting 55-90 min. Average concentrations of diuron, DCPU and DCPMU in runoff were 93, 30 and 83-825 µg L^-1 respectively. Their total loading in all runoff was >0.6% of applied diuron. Diuron and DCPMU concentrations in stream sediments were between 3-22 and 4-31 µg kg^-1 soil respectively. The DCPMU/diuron sediment ratio was >1. CONCLUSION: Retention of diuron and its metabolites in farm topsoil indicated their negligible potential for groundwater contamination. Minimal amounts of diuron and DCMPU escaped in farm runoff. This may entail a significant loading into the wider environment at annual amounts of application. The concentrations and ratio of diuron and DCPMU in stream sediments indicated that they had prolonged residence times and potential for accumulation in sediments. The higher ecotoxicity of DCPMU compared with diuron and the combined presence of both compounds in stream sediments suggest that together they would have a greater impact on sensitive aquatic species than as currently apportioned by assessments that are based upon diuron alone.