974 resultados para TAX REFORM


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The Turkish Republic of North Cyprus (TRNC) aspires to take its place in Europe and the global ‘knowledge economy’. In order to do so, it needs not only to be politically recognised as legitimate and to develop the kinds of economic and governance structures that signify a functional state, but also to produce a cultural imaginary of itself as a nation. In this paper, we mobilise Appadurai’s theorisation of deterritorialisation, flows and context generation in order to examine the ways in which the implementation of educational reforms inTRNC might contribute to this ambition.We show that the ethnoscape and financescape combine to make education reform difficult, with specific challenges arising from the mixed commitment of the workforce, the capacity of the education bureaucracy to align support with policy mandates, and the ‘fit’ between the policy and local needs. We conclude by suggesting that TRNC faces the dilemma of working with cultural heterogeneity: Appadurai identifies this as a key ideoscape challenge for all nation/states.

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Reports on primary mental health care reform in Australia 1991-2001 and the involvement of general practioners as the key providers. Investigates the degree to which the vision of policy makers and key stakeholders for a more integrated and effective system had been achieved. Findings suggested there is a considerable mismatch between the policy vision and the implementation reality and that the current system falls short of providing the support and systemic changes necessary for GPs to provide effective mental health care.

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This thesis examines how Chinese physical education teachers are experiencing curriculum reform within the context of broad social change. Using a qualitative framework the research findings reveal how structural, personal and cultural factors converge to limit the extent to which teachers are able to embrace and implement the new curriculum.

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Analyses the most common structures of Liechtenstein. The Anstalt, Stiftung, Trust, Business Trust and Company are described and the taxation consequences for an Australian investor considered. The analysis covers the CFC, FIF, transferor trust, deemed entitlement and anti-avoidance rules in Australian income tax law.

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The thesis explores the characterisation of foreign legal entities from the perspective of Australia's taxation regime. It also examines entity characterisation methodologies in the US, the UK and Germany. It proposes how juristic existence conferred on foreign forms of association should be dealt with in an Australian tax context.

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Examines the taxation of branches of international banks under the OECD Model Tax Treaty. Argues that globalisation has made the current international tax system obsolete and suggests that a multilateral tax treaty system is a twenty-first century solution.

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Recognising physical education curriculum reform to be a complex and challenging process, the thesis provides new insights into such an undertaking in Singapore by providing an 'insider' perspective from the author as the designer and implementer of the new curriculum supported by the 'local voices of the teachers'

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Examines the theoretical and practical aspects of the treatment of financial instruments under a realisation-based income tax. Argues that, within such a context, a system of expected-return taxation in preferable. The argument is developed through a review of the academic literature and selected legislative regimes.

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This thesis critically examines the implications of normative models of science, gender and feminism for environmental education. It examines issues relating to unequal power relations between the masculine and the feminine ways of knowing, the power relations between women - in particular between feminist educators. Pivotal to the analysis is an exploration of self empowerment and the identification of the author's own subjectivity.

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The Australian responses to corporate collapses in the modern commercial world have been
implemented at both judicial and legislative levels over a period of decades. South Africa has lagged behind the reform process, only recently reviewing its company laws with a view to legislatively incorporating, inter alia, its directors’ duties. The consequence of such review of the duty of care is found in subsection 76(3)(c) of the Companies Act 71 of 2008. This article critically evaluates the existing South African common law and the new legislative directors’ duty of care in light of the equivalent duties in Australia and the United States. The analysis ultimately aims at determining whether the approach taken in any of these jurisdictions provides useful guidance in regard to reform options for the duty of care. While the Companies Act contains features that are preferable to the Australian Corporations Act 2001, the impact of the Companies Act on crucial features, such as the objectivity of the duty of care, is unclear and will have to await judicial review. It is concluded that while the South African measures at times echo Australian law in a positive manner, the Australian legislative regime is not without legitimate criticism as it can be unnecessarily complicated. Ultimately it is the United States and Australian common law duty of care that provides the best model for legislative reform.

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This paper looks at interactions between foreign development aid, economic reform, and public sector fiscal behavior. It proposes a model of the public sector fiscal response to aid inflows, which allows for changes in structural relationships due to an exogenously imposed program of economic reform. This model is applied to 1960–99 time series data for the Philippines, which embarked on an IMF- and World Bank-funded structural adjustment program in 1980. Estimates of structural and reduced-form equations paint a dismal picture of the effectiveness of foreign aid to, and the structural adjustment program in, the Philippines so far as fiscal impacts are concerned. Both bilateral and multilateral aid inflows, and the presence of an economic reform program, are associated with decreases in public fixed capital expenditure, decreases in taxation and other recurrent revenue, and decreases in public sector saving. Multilateral aid also appears to be highly fungible.

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Among the many changes occurring across Chinese society in the early phase of Y2K is the construction and implementation of a new physical education (PE) curriculum. Not unlike recent changes in Australia, New Zealand and the UK, this process has seen a heightening of the emphasis on health. Presented within a wider framework for making the school curriculum more relevant, PE is more closely aligned with China’s emerging population health concerns around lifestyle practices of its youth. Foremost here are burgeoning social anxieties about decreased levels of physical activity, poor dietary practices, risk-taking tendencies, and a general shift in focus from ideology to skills.

This paper reports on a study undertaken to explore the perceptions of Chinese PE teachers and their engagement with the new PE & Health curriculum. The data reveals a number of structural, personal and cultural factors that work against PE teachers taking up the opportunities presented in the new curriculum. Prominent here are; low professional status, lack of resources, lack of training and the grip of deeply rooted cultural values.

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Armed separatist movements in Papua, East Timor and Aceh have been a serious problem for Indonesia's central government. This book examines the policies of successive Indonesian governments to contain secessionist forces, focusing in particular on Jakarta's response towards the armed separatist movement in Aceh. Unlike other studies of separatism in Indonesia, this book concentrates on the responses of the central government rather than looking only at the separatist forces. It shows how successive governments have tried a wide range of approaches, including military repression, offers of autonomy, peace talks and a combination of these. It discusses the lessons that have been learned from these different approaches and analyzes the impact of the tsunami, including the successful accommodation of former rebels within an Indonesian devolved state structure and the expanding implementation of Islamic law.