The GST Compliance Costs Of Nonprofit Organisations

On 2 December 1998, the Federal Government tabled their policy paper entitled Regulation Impact Statement for the Introduction of a Goods and Services Tax (RIS) in the House of Representatives. The Federal Government predicted that total gross GST compliance costs to Australian businesses in the first year of implementation would be approximately $1,912 million (or $1,195 per firm). Furthermore, it is estimated that the recurrent net compliance costs will be much lower at $131 per firm. Whilst the government made brief references to charitable organisations in their analysis, it stated that the compliance costs faced by nonprofits would, in substance, be no different to the compliance costs faced by businesses or government departments. This paper examines the RIS process in relation to nonprofit organisations in the context of recent taxation legislation affecting nonprofit organisations. It argues that the assumption that nonprofit compliance costs are similar to government and business costs is flawed and makes a case for the RIS process to be reformed to include more appropriate assessments of the impact of legislation on nonprofit enterprises.

机器人及机器人学中的控制问题

机器人已成为进一步实现制造业、非制造业、军事活动以至家庭服务自动化的重要工具.机器人学则是更综合地研究如何使机器或系统具有“思想、感知或动作功能的一门交叉性新学科”.机器人的发展是波浪式的,经历了多次的曲折.目前工业机器人中除装配机器人外,其他点焊、弧焊、喷漆及搬运机器人,由于应用范围限制,以及工业生产装备更新速度和投资规模的影响,市场日趋饱和.以美国为例.制造商订单1984年达到高峰6046台.至1986年下降至5713台,不过对机器人未来市场大都持乐观态度.但进一步开拓市场.有待于推出适用于各种环境作业的各式各样的机器人.日本东京大学教授认为机器人当前处于又一次高潮的前夜(Nightmare),正是需要大力加强研究开发的时期.我国正在着手建立工业机器人产业,这一情况值得我们注意.本文着重从研究角度来介绍当前机器人及机器人学中的控制问题的现状及主要问题.