990 resultados para Intergovernmental tax relations
Resumo:
The relationship between employers and employees has been one of the most hotly debated issues in Australia in recent times. Recent legislation such as the Workplace Relations Amendment (Work Choices) Act 2005 and the subsequent Fair Work Act 2009 provides stark evidence of this. The impact of these significant developments is explored and analysed in detail in the new edition of this popular text, complete with a balanced coverage of the often contrasting viewpoints of all stakeholders - from governments, unions and employer associations, through to individual employers and employees. The text outlines different approaches to understanding the nature of the employment relationship, with a contextual background as to how this relationship has changed and developed throughout our nation's history.
Resumo:
This paper argues that the increasing visibility of Indigenous families in the mainstream Australian media over the past ten years has produced new opportunities for addressing national injustices of the Stolen Generations. It shows how, as certain celebrities like Ernie Dingo, Nova Peris and Cathy Freeman, have become popular household names, a concurrent public interest in their family backgrounds has grown. Descriptive accounts of relationships and shared histories – propelled by the expansion of the lifestyle television genre in this context – has enabled some stories of the ‘Stolen Generations’ to be seen as ‘ordinary’, and part of a broader sense of everyday Australian life for the first time. With the aid of recent sexual citizenship research, the article illustrates that such middle-class representations give voice to new embodiments of citizenship in the post-apology era, making Indigenous justice more subjectively interconnected with life in the white Australian public sphere.
Resumo:
In 1999 I convened Industrial Relations, the annual ADSA Conference hosted by QUT in Brisbane. This event was promoted as ‘a conference exploring the links between theatre scholarship and professional theatre practice’. As well as academics, there was to be substantial representation by ‘industry professionals’, although interest from the latter category turned out to be modest. One day of the conference was designated a special ‘Links with Industry’ day, during which the Association launched its now defunct ADSAIL (ADSA Industry Links) initiative. Keynote speaker Wesley Enoch commented on ‘the very strong resistance in “the industry” to acknowledging any role of academics’. ‘What is the practical role of having them?’ he asked the ‘them’ gathered before him. In a letter declining our invitation to speak (he later changed his mind), David Williamson remarked that he always felt ‘uneasy at such conferences’: My view of my work is that I’ve successfully filled theatres for 30 years now, something dramatists are supposed to do. I suppose there’s part of me that hopes this will be celebrated. It often is, but rarely in academic drama departments …. Perhaps in fifty years time someone in academe will realise that I wasn’t just reinforcing the attitudes of the Anglo Celtic ruling class. Several years on it seems timely to revisit Industrial Relations; to look again at the extent to which problems of intercultural communication between industry and academy are being addressed. And what are the implications of this for the ADSA History project, which seeks to investigate ADSA’s contribution to the development of theatre / performance studies in Australasia? What are the ‘external’ impacts of ADSA’s ongoing conference enterprise, and how might these be measured? Reflections from delegates on these and other questions will be warmly encouraged.
Resumo:
These papers were presented at “Industrial Relations”, the Australasian Drama Studies Association conference hosted by Theatre & Teaching Studies in the Academy of the Arts, Queensland University of Technology, from the 5th to the 9th of July, 1999. Conference delegates included scholars and artists from across the tertiary education and professional theatre sectors, including, of course, many individuals who work across and between both those worlds. More than a hundred delegates from Australia, New Zealand, England, Belgium and Canada attended the week’s events, which included: • Over sixty conference papers covering a variety of topics from project reports to academy/industry partnerships, theatre history, audience reception studies, health & safety, cultural policy, performance theory, theatre technology and more; • Performances ranging from drama to dance, music and cabaret; • Workshops, panel discussions, forums and interviews; • Keynote addresses from Wesley Enoch, Josette Feral and Keith Johnstone; and • A special “Links with Industry” day, which included the launch of ADSA’s “Links with Industry” brochure, an interview between Mark Radvan and David Williamson, and a panel session featuring Jules Holledge, Zane Trow, Katharine Brisbane, John Kotzas, Gay McAuley and David Watt.
Resumo:
This paper extends Appadurai’s notion of “scapes” to delineate what we see as “iScapes”. We contend that iScapes captures the way online technologies shape interactions that invariably filter into offline contexts, giving shape and meaning to human actions and motivations. By drawing on research on high school students’ online activities we examine the flow of iScapes they inhabit in the process of constructing identities and forming social relations.
Resumo:
This paper analyses the impact of direct democracy on tax morale in Switzerland, a country where participation rights strongly vary across different cantons, using survey data from the International Social Survey Programme (ISSP) 1998. The findings suggest that direct democratic rights have a significantly positive effect on tax morale.
Resumo:
The experience of emotional expression in the context of social relations is not well understood for people diagnosed with schizophrenia. Early phenomenological research on the experience of people diagnosed with schizophrenia traditionally focussed on self experience in isolation from others, with later research explicating isolated aspects of self experience in relation to others. The current research aimed to focus on the progressive experience of emotional expression of people diagnosed with schizophrenia in relation to others over 12 months, in order to gain a broad spectrum of experience. This study involved unstructured interviews with 7 participants, an average of 4 times each, over a period of 12 months. Due to the unstructured nature of the interviews, a great breadth of experience was explicated. From the interviews there emerged 6 themes grouped together as a transition into, and 5 themes grouped together as a recovery from, symptoms associated with a diagnosis of schizophrenia. Special significance was given to the theme of relational confusion as an experience that provides an understanding of the relationship between social stressors and personal characteristics with responses that are associated with a diagnosis of schizophrenia. It was suggested that participants experienced themselves, including their distancing and isolating responses, as a part of a social system. The breadth of experiences that emerged afforded a framework of experiences within which prior phenomenological research findings on static moments of experience have been located. A more meaningful understanding of the transitioning into and recovery from the experiences associated with a diagnosis of schizophrenia will afford advances in mental health practice.
Resumo:
Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2006 to 30 June 2007. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2006-07. The 2006-07 report is the latest report that has been made publicly available. It represents information in tax returns for the 2006-07 year processed by the ATO as at 31 October 2008. This study uses information based on published ATO material and represents only the extent of tax-deductible donations made and claimed by Australian taxpayers to DGRs at Item D9 Gifts or Donations in their individual income tax returns for the 2006-07 income year. The data does not include corporate taxpayers. Expenses such as raffles, sponsorships, fundraising purchases (e.g., sweets, tea towels, special events) or volunteering are generally not deductible as „gifts‟. The Giving Australia Report used a more liberal definition of gift to arrive at an estimated total of giving at $11 billion for 2005 (excluding Tsunami giving of $300 million). The $11 billion total comprised $5.7 billion from adult Australians, $2 billion from charity gambling or special events and $3.3 billion from business sources.
Cross culture comparison of tax morale and tax compliance : evidence from Costa Rica and Switzerland
Resumo:
This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.
Resumo:
This paper studies the evolution of tax morale in Spain in the post-France era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. Te analysis uses suevey data from two sources; the World Values Survey and the European Values Survey, allowing us to observe tax morale in Spain for the years 1981,1990, 1995 and 1999/2000. The sutudy of evolution of tax morale in Spain over nearly a 20-year span is particularly interesting because the political and fiscal system evolved very rapidly during this period.
Resumo:
Our working hypotheses is that cross-cultural differences in tax compliance behaviour have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioural issue. Its investigation requires use of a variety of methods and data sources. Results from artefactual field experiments conducted in countries with substantially different political histories and records of governance quality demondtrate that observed differences in tax compliance levels persist over alternative levels of enforcement. The experimental results are shown to be robust by replicating them for the same countries using survey response measures of tax compliance.
Resumo:
Academic public relations in Australia appears to be entering a new phase in its relatively short history. The early model, in which tertiary courses were confined to teaching – focused institutions and conducted largely by teacher-practitioners, is being supplanted by one in which the discipline is now offered in most Australian universities, is increasingly embracing research, and is being taught by staff following more traditional academic career paths. Despite the formal association with the communication discipline through Australian and New Zealand Communication Association, public relations academics have increasingly asserted the independence of their discipline and in reality have very little dialogue with the other strands of the communication discipline. These developments call into question the most appropriate knowledge base for public relations as an academic discipline in Australia and its proper relation to the profession (and the Public Relations Institute of Australia as the professional body). One danger associated with the assertion of disciplinary independence lies in the risk of excessive reliance on a relatively narrow body of work emanating from the more established United States public relations academy, in the process ignoring much richer work in surrounding disciplines such as social theory, rhetoric, organisation communication, and business and society. The emphasis on disciplinary demarcation also seems curious during a time of growing ‘interdisciplinarity’ in the humanities and the social sciences. This paper critically reviews the construction of public relations as an academic discipline in Australia, drawing on some of the literature on academic disciplinarity to propose a repositioning of the discipline, one that is less focused on asserting difference than on finding connections with other bodies of knowledge while maintaining close links with professional practice.
Resumo:
Non-Western practitioners across the globe instinctively attempt to implement Western-based public relations models and theories, often unsuccessfully, regardless of their surrounding environment. This paper reviews business practices and reveals that in Europe, company interests are a main priority, while in Asia, the line between business and personal relationships is extremely blurred. Cultural dimensions and topois were even more varied between the three regions. Implications for the adoption of Western models of public relations practice are discussed.