974 resultados para TAX REFORM


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Nurse practitioner (NP) roles have been identified as a key strategy in the development of a sustainable and responsive health workforce. To date, the focus of research related to NP roles has been on implementation and short-term evaluation of aspects of NP care; however, little is known about the sustainability of NP roles. A major challenge for the
healthcare sector is to demonstrate long-term outcomes of NP care and shift the research focus from individual NPs to the effectiveness of healthcare teams that incorporate NPs. This paper draws on a framework of the following domains of sustainability in primary care: political, institutional, financial–economic, workforce and client (or patient) and applies these domains to NP planning in the Victorian context.

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Universities face constant scrutiny about their plagiarism management strategies, policies and procedures. A resounding theme, usually media inspired, is that plagiarism is rife, unstoppable and university processes are ineffectual in its wake. This has been referred to as a 'moral panic' approach (Carroll & Sutherland-Smith, forthcoming; Clegg, 2007) and suggests plagiarism will thwart all efforts to reclaim academic integrity in higher education. However, revisiting the origins of plagiarism and exploring its legal evolution reveals that legal discourse is the foundation for many plagiarism management policies and processes around the world. Interestingly, criminal justice aims are also reflected in university plagiarism management strategies. Although universities strive for deterrence of plagiarism in a variety of ways, the media most often calls for retribution through increasingly tougher penalties. However, a primary aim of the justice system, sustainable reform, is not often reported in the media or visible in university policies or processes. Using critical discourse analysis, this paper examines the disjunction between media calls for increased retribution in the wake of moral panic and institutional responses to plagiarism. I argue that many universities have not yet moved to sustainable reform in plagiarism management.

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This response to the two papers (by Rodriguez and Carlone et al.) on science education reform acknowledges first the coherence of the arguments presented around four reform narratives; that of the process of becoming science-enthusiastic, the nature of beliefs of science reform teachers, the barriers to reform, and the institutional expressions of these barriers. In the commentary I first discuss the reform ‘problem’ in terms of two interacting issues—the purposes of school science and the value placed on it in an elementary school curriculum. The insights produced in these papers are then used to reflect on a range of experiences and current policy debates in Australia. Finally, in this commentary, I point out: (a) the relationship of the papers to the reform issue of opposition to Standards Based Science (SBS) from proponents’ traditional conceptions of science education, discussing how this more specific reform question relates to the two papers; and (b) the singular nature of the I-meanings characterised in the Carlone et al. paper, describing (using Australian examples) how the notions of tempered radicals and I-meanings might also be used to characterise complexities in the processes of school science reform.

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Introduction: Cost-effectiveness analyses are important tools in efforts to prioritise interventions for obesity prevention.
Modelling facilitates evaluation of multiple scenarios with varying assumptions. This study compares the cost-effectiveness of
conservative scenarios for two commonly proposed policy-based interventions: front-of-pack ‘traffic-light’ nutrition labelling
(traffic-light labelling) and a tax on unhealthy foods (‘junk-food’ tax).
Methods: For traffic-light labelling, estimates of changes in energy intake were based on an assumed 10% shift in consumption
towards healthier options in four food categories (breakfast cereals, pastries, sausages and preprepared meals) in 10% of adults. For the ‘junk-food’ tax, price elasticities were used to estimate a change in energy intake in response to a 10% price increase in seven food categories (including soft drinks, confectionery and snack foods). Changes in population weight and body mass index by sex were then estimated based on these changes in population energy intake, along with subsequent impacts on disability-adjusted life years (DALYs). Associated resource use was measured and costed using pathway analysis, based on a health sector perspective (with some industry costs included). Costs and health outcomes were discounted at 3%. The cost-effectiveness of each intervention was modelled for the 2003 Australian adult population.
Results: Both interventions resulted in reduced mean weight (traffic-light labelling: 1.3 kg (95% uncertainty interval (UI): 1.2;
1.4); ‘junk-food’ tax: 1.6 kg (95% UI: 1.5; 1.7)); and DALYs averted (traffic-light labelling: 45 100 (95% UI: 37 700; 60 100);
‘junk-food’ tax: 559 000 (95% UI: 459 500; 676 000)). Cost outlays were AUD81 million (95% UI: 44.7; 108.0) for traffic-light
labelling and AUD18 million (95% UI: 14.4; 21.6) for ‘junk-food’ tax. Cost-effectiveness analysis showed both interventions were
‘dominant’ (effective and cost-saving).
Conclusion: Policy-based population-wide interventions such as traffic-light nutrition labelling and taxes on unhealthy foods are
likely to offer excellent ‘value for money’ as obesity prevention measures.

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The toppling of Saddam in 2003 has seen Iraq shift from only a handful of state organs that served as propaganda machines, to a wealth of over 200 Iraqi-owned newspapers which are being fervently produced and avidly read on the streets of the nation. This paper traces the introduction of the printing press to Iraq by the Ottomans and details both the periods where Iraq’s press was truly free and fostered the emergence of a civil society and democratic reforms and those where the Iraqi media was most restricted and did little else than praise the regime at hand. Following on, this paper reviews the developments since the fall of Saddam Hussein and, despite the extensive interference in Iraq’s media sector from the occupying forces, it concludes by arguing that these papers have been central to the re-emergence of an Iraqi public sphere which has openly debated and discussed the issues surrounding the nation’s shift from despotism to democracy.

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Wonju is the first municipality in the Republic of Korea to fund the Healthy City project through municipal revenues from the local tobacco consumption tax. We investigated the process of the local tobacco consumption tax being approved as the main source of financing for the local Healthy City project. We also examined the sustainability and sufficiency of the funding by looking at the pricing policies instituted for cigarettes, smoking prevalence, cigarette consumption and revenues from local tobacco consumption as well as the budgetary allocations among programs in the city. The strong initiative of the mayor of Wonju was one of the factors that enabled the earmarking of the local tobacco consumption tax for the Healthy City Wonju project. He consulted academic counselors and persuaded the municipal government and the City Council to approve the bill. Despite the increasing price of cigarettes in Korea, adequate funding can be sustained to cover the short-term and mid-term programs in Wonju for at least 5 years of the mayor's term, because the smoking rate is persistently high. Analyzing the effects of strong leadership on the part of local authorities and the balance between revenues from the tobacco tax and the prevalence of smoking in the face of anti-smoking policies would be helpful for other countries and communities interested in developing sustainable Healthy Cities projects.

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In this paper a factor-augmented vector autoregressive (FAVAR) model is estimated to characterize the dynamic effects of shocks in the personal income tax rate in the United States on United States and Canadian economies. The representation and the estimate of the FAVAR model is based on Stock and Watson (2005) and the shocks are recovered applying the identification scheme proposed by Bernanke et al. (2005); this method allows impulse response functions to be generated for all the variables in the dataset and provides a description of the domestic and international transmission mechanisms of United States movements in the personal income tax rate. A distinguishing feature of our model is the disaggregation of traded goods sector where imports and exports are disaggregated into 12 and 13 industries, respectively. This provides extra information on the domestic and international transmission mechanism across the two countries. The results show that the FAVAR approach generates a reasonable characterisation of the effects of United States movements in the US personal income tax rate on the United States economy and its transmission to the Canadian economy.

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This article examines tax avoidance strategies used by Australian taxpayers over the last four decades and analyses the regulatory responses by the government, noting a move away from the ‘command-and-control’ approach of the 1980s towards one of ‘responsive regulation’ and ‘meta risk management’. It is argued that despite inherent complexity issues, this regulatory approach has nevertheless contributed to the fostering of trust and a perception of fairness in the Australian tax system.

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