978 resultados para Tax planning
Resumo:
The paper considers how planning as a political activity is underpinned by concepts of justice and how professional practitioners are consistently faced with making ethical choices in the public interest. The key objective is therefore to identify the centrality of ethics in praxis. In this context, political liberal theory is empirically useful in exploring both the role of participants and the processes employed in strategic planning. A case study analysis generates key issues which are relevant to planning in the wider arena and an extensive series of interviews provides interesting insights into the dynamic between those involved and the effectiveness of procedures followed.
An exploration of the beliefs of women with diabetes in relation to pregnancy and pregnancy planning
Resumo:
Research on the development of planning is reviewed in the context of a framework that considers the role of three types of cognitive flexibility in planning development: event-independent temporal representation, executive function, and self-projection. It is argued that the emergence of planning abilities in the preschool period is dependent upon the development of event-independent temporal representation. Research on the development of executive function suggests that its sub-components, in particular inhibitory control, may be linked to developmental improvements on planning tasks. Recently, new paradigms have established that self-projection to the future appears to develop over the preschool period. We consider how these different forms of cognitive flexibility may themselves be related in development. (C) 2011 Elsevier Inc. All rights reserved.
Resumo:
The skills to manage sustainable and cohesive communities have placed a particular emphasis on collaborative and consensual methods of working. This paper suggests that in ethnically divided places, the notion of collaboration is largely conceptual and that more agonistic strategies provide a sounder basis for marginal communities to advance their claims and rights. Specifically, it draws on research conducted in Northern Ireland to suggest that situated approaches to territorial competition can place learning, the sharing of knowledge, and the transformation of conflict at the heart of the skills debate.
Resumo:
This paper considers a moral basis for planning theory and endeavours to establish principles of justice which might be relevant to the regulation of development. Whilst the investigation recognises that there is a need for a deeper understanding of the dynamics of governance, it suggests that many of the inefficiencies, inequities and public disquiet concerns relating to planning centre on a drift from a perception that the system is both fair and just, and that practice needs to be anchored on founding values concerned with redistribution and equality. In this context, John Rawls’ theory of justice is employed as a vehicle to capture moral ideas of equality and liberty within a constitutional democracy and as a basis for scrutinising emerging justice based issues which impact upon planning. Using National Policy Statements as a case study, the paper concludes that, whilst there are serious concerns over current policymaking practices, the principles of justice offer a foundation for practical critique which can help overcome problems of mistrust.
Resumo:
The main thrust of the article is to consider the role of ethics, legitimacy, power and evidence-based policy in planning practice. The laboratory for the investigation is provided by developments in policymaking and implementation in the jurisdiction of Northern Ireland. In this context, each of the key themes is developed to establish a conceptual framework and the emerging issues are subsequently explored in an empirical investigation which deals with policy formulation and implementation, enabling lessons to be learnt about the motivations, tactics and strategies of the various participants in the process.
Resumo:
Drawing upon interviews with procedural actants from Public Inquiry and Examination in Public fora, I draw upon relevant theoretical frameworks to evaluate modes of discourse in inquisitorial planning practice. In the investigation, which is based primarily upon an empirical study, I focus upon the role of evidence, the selection and handling of multiple knowledges, the behaviour of participants, and the methodology underpinning the process. It is established that such arenas can be effective mechanisms for testing complex evidence; and suggestions are made for improved practice, procedure, and future research. I conclude by raising serious ethical questions concerning participant behaviour, particularly on the part of advocates and especially chartered town planners.
Resumo:
Motivated by criticism of the new infrastructure planning process, the paper considers the role of the Infrastructure Planning Commission and National Policy Statements. Drawing upon lessons learnt from other jurisdictions where similar legislation, structures and procedures have been operational for some time, emerging issues regarding policy, practice and the role of participants are considered through an empirical investigation, in the context of professional ethics, legitimacy and evidence-based decision making. Remedies are suggested to potential operational problems and issues of structural concern are identified which have ramifications for wider planning practice.
Resumo:
This paper investigates the limitations of postcolonial planning practices that aimed to modernise Cairo’s urban spaces during Gamal Abdel Nasser rule (1952–70). Following the Free Officers revolution of 1952, ambition to display urban order through forceful change in the city’s built environment was in action. Nasser’s visions of modernity were explicit in a series of attempts to reshape several prime locations in central Cairo, which included the old traditional waterfront quarter, in Bulaq Abul Ela. An analysis of the Bulaq planning scheme drafted in 1966 reveals insights into how notions of order were spatialised to integrate with Cairo’s complex urban fabric. The official plans to regularise Bulaq also strongly demonstrates how this was a top-down, centralised process in terms of governance, with full utilisation of state resources, namely the military and the media. From a wider perspective, planning practices under Nasser demonstrated an evident break with the past to eliminate memories of colonisation and disorder. Drawing on original resources, archival material, meeting minutes and maps of this historical but dilapidated quarter of Cairo, this paper gives an insight into how Nasser’s government attempted to convey a sense of order in a revolutionary country without, however, having an understanding of order as a coherent, multilayered and sequential process of change.