scholarly journals Examining the Taxation Profession in Australia – A Framework

2021 ◽  
Vol 15 (3) ◽  
pp. 3-22
Author(s):  
Michael Curran ◽  
Prem W.S. Yapa
Keyword(s):  
Financial Services ◽  
Professional Associations ◽  
The State ◽  
Secondary Sources ◽  
Tax Practitioners ◽  
Statutory Body ◽  
The Subject ◽  
Degree Of Control ◽  
Tax Practice ◽  
Organizing Principles

This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two key areas of professional development during the last three decades, namely: tax law and tax administration. The paper finds interesting issues relating to professionalization of taxation in Australia. With the involvement of the state, market and the society over the last three decades, there is a requirement to recognise taxation practice as a profession in Australia. The paper suggests that the establishment of the Tax Practitioners Board[1], a statutory body to regulate the taxation profession in Australia, in conjunction with approved professional associations, may have enhanced the effective maintenance of the tax profession which has contributed to social, political and economic development in Australia. [1] The Minister for Revenue and Financial Services appoint the Board, so there is some degree of control by the state.

scholarly journals The use of the dative with Latin compounds

2011 ◽  
Vol 64 (2) ◽  
Author(s):  
Harm Pinkster
Keyword(s):  
The State ◽  
Semantic Feature ◽  
Dative Case ◽  
The Subject ◽  
Degree Of Control ◽  
Compound Verbs ◽  
State Of Affairs

AbstractThis article is about compound verbs in Latin that govern a dative case for their second or third argument, although the simple verbs they are related to do not govern a dative themselves. With most compounds the use of the dative can be explained by referring to one or more (classes of) verbs with a similar meaning, or – especially in creative texts – by assuming a more complicated bridge, which is none the less semantic. One semantic feature that seems to be important is the degree of control of the subject over the state of affairs.

Professions, organizations and the state: Applying the sociology of the professions to the case of management consultancy

2011 ◽  
Vol 59 (6) ◽  
pp. 805-824 ◽  
Author(s):  
Daniel Muzio ◽  
Ian Kirkpatrick ◽  
Matthias Kipping
Keyword(s):  
Recent Literature ◽  
Historical Context ◽  
Professional Associations ◽  
The State ◽  
Secondary Sources ◽  
Management Consultants ◽  
Knowledge Based ◽  
Management Consultancy ◽  
Inclusive Approach ◽  
The Uk

In the recent literature on knowledge-based occupations it is frequently noted that some groups, such as management consultants, have been far less successful than others in developing a system of professional regulation and organization. This is generally attributed to the functional characteristics of their knowledge base, which is too elusive, fuzzy and perishable to sustain traditional professionalization projects. It is also suggested that these groups have little interest in becoming professions and have relied instead on alternative occupational strategies. In this article, drawing on a range of secondary sources, the authors highlight certain limitations of this account and offer an alternative. Focusing on the historical development of professional associations in the context of management consulting in the UK, the authors illustrate the role played by the state and large firms in undermining efforts to professionalize. A key contribution of the article is to highlight the need for a more inclusive approach to understanding why new knowledge-based occupations have failed to professionalize, one that gives more weight to the historical context and the role played by other key actors in shaping change.

scholarly journals Tourism in Kashmir Valley: Problems and Prospects

2018 ◽  
Vol 7 (3) ◽  
pp. 103-107
Author(s):  
Altaf Ahmad Kumar
Keyword(s):  
The State ◽  
Kashmir Valley ◽  
Huge Number ◽  
Scenic Beauty ◽  
Secondary Sources ◽  
Statistical Measures ◽  
Tourism Sector ◽  
Increasing Trend ◽  
The Subject ◽  
Expenditure Pattern

Kashmir valley has continued to be an internationally commended tourist destination. Every year a huge number of tourists from all parts of the world visit the tourist spots of J&K. Tourism sector contributes about 6.98% to the state gross domestic product. The main objectives of the present Study are to examine the trend of tourist inflow in Kashmir valley from 1975-2015 and highlight some multifarious problems, which are to be taken into consideration as soon as possible in order to boost tourist arrival in the Kashmir valley. In consideration with these objectives, this paper involved mainly the data from secondary sources available on the subject. Various descriptive statistical measures have been used to find the averages and median positions of tourist expenditure pattern during their stay in the valley. This study found that both foreign and domestic tourist arrival showed a continuously declining trend from 1990 till 1997 for Kashmir witnessed worst years of its history due to internal disturbances. However, post-1997, tourist arrival to Kashmir Valley showed an increasing trend up to 2013 due to frequent political developments but the tourist arrival suddenly decreased once again due to uncertainty and disturbances. It is revealed from the findings that the Kashmir valley, despite its attractive scenic beauty, is lagging behind in terms of annual foreign tourist arrivals to the state itself and the country as a whole when compared with Ladakh.

scholarly journals Sustainability and Social Interest Housing

2021 ◽  
Vol 17 (6) ◽  
Author(s):  
Flávia Costa Grzegowski ◽  
Luciana Nemer Diniz
Keyword(s):  
Social Interest ◽  
The State ◽  
Target Audience ◽  
Sustainable Practices ◽  
Secondary Sources ◽  
Historical View ◽  
Housing Programs ◽  
The Subject

The article describes the concepts of sustainability in a historical view of the subject. The text assesses the evolution of the Minha Casa Minha Vida program (MCMV) and its relevant production for Social Interest Housing (HIS) in Brazil in this century. The research also lists the impacts of sustainable practices applied to that program. In the methodology, consultations in secondary sources (books, articles and theses) and the research of documents from the state, municipal and federal spheres stand out. This analysis of these documents is responsible for a more precise investigation on the subject. The conclusions highlight how the concept of sustainability applied to housing programs can generate increasingly higher standards of housing, suitable for the target audience.

ИЗМЕНЕНИЕ ПАРАДИГМЫ МЕТОДОЛОГИИ ЮРИСПРУДЕНЦИИ

2019 ◽  
Vol 13 ◽  
pp. 32-40
Author(s):  
Ю. М. Оборотов
Keyword(s):  
Legal Theory ◽  
Research Strategy ◽  
The State ◽  
New Paradigm ◽  
Methodological Question ◽  
Modern Development ◽  
Decisive Importance ◽  
The Subject ◽  
Methodological Approaches ◽  
The Law

В современной методологии юриспруденции происходит переход от изучения состо­яний ее объекта, которыми выступают право и государство, к постижению этого объек­та в его изменениях и превращениях. Две подсистемы методологии юриспруденции, подсистема обращенная к состоянию права и государства; и подсистема обращенная к изменениям права и государства, — получают свое отображение в концептуальной форме, методологических подходах, методах, специфических понятиях. Показательны перемены в содержании методологии юриспруденции, где определяю­щее значение имеют методологические подходы, определяющие стратегию исследова­тельских поисков во взаимосвязи юриспруденции с правом и государством. Среди наи­более характерных подходов антропологический, аксиологический, цивилизационный, синергетический и герменевтический — определяют плюралистичность современной методологии и свидетельствуют о становлении новой парадигмы методологии юриспру­денции.   In modern methodology of jurisprudence there is a transition from the study the states of its object to its comprehension in changes and transformations. Hence the two subsystems of methodology of jurisprudence: subsystem facing the states of the law and the state as well as their components and aspects; and subsystem facing the changes of the law and the state in general and their constituents. These subsystems of methodology of jurisprudence receive its reflection in conceptual form, methodological approaches, methods, specific concepts. Methodology of jurisprudence should not be restricted to the methodology of legal theory. In this regard, it is an important methodological question about subject of jurisprudence. It is proposed to consider the subject of jurisprudence as complex, covering both the law and the state in their specificity, interaction and integrity. Indicative changes in the content methodology of jurisprudence are the usage of decisive importance methodological approaches that govern research strategy searches in conjunction with the law and the state. Among the most characteristic of modern development approaches: anthropological, axiological, civilization, synergistic and hermeneutic. Modern methodology of jurisprudence is pluralistic in nature alleging various approaches to the law and the state. Marked approaches allow the formation of a new paradigm methodology of jurisprudence.

PLANEJAMENTO FAMILIAR COMO ASSUNTO DE MULHER!? PERFIL DE GÊNERO NA PRODUÇÃO CIENTÍFICA NO BRASIL

2019 ◽  
Vol 8 (1) ◽  
pp. 221-235 ◽  
Author(s):  
Daniella De Paula Chiesa ◽  
Mário Antônio Sanches ◽  
Daiane Priscila Simão-Silva
Keyword(s):  
Family Planning ◽  
Scientific Literature ◽  
State Of The Art ◽  
Health Sciences ◽  
Scientific Production ◽  
The State ◽  
Review Of The Literature ◽  
The Subject

O estudo do Planejamento familiar, no contexto da bioética, abre-se para diversas perspectivas, entre elas a valorização dos seus diferentes atores. Situado neste contexto o artigo tem como objetivo identificar o perfil de gênero na produção científica sobre Planejamento Familiar no Brasil, entre 2000 e 2014, assim como a área de formação e especialização dos autores. Foram utilizadas metodologias que permitiram mapear o estado da arte do tema estudado, a partir de uma revisão da literatura. O resultado da pesquisa identifica que a produção científica sobre Planejamento Familiar no Brasil se compõe de perfil destacadamente feminino (71,76%). Dos 73 artigos analisados, 42 (57,53%) o foco do tema está direcionado à mulher assim como evidencia-se a área de ciências da saúde com maior concentração das publicações do tema.  Este aspecto da pesquisa abre para uma realidade complexa onde se buscam criticamente as razões para a pesquisa em Planejamento Familiar ter ênfase na mulher e ser um tema de relevância nas ciências da saúde.Palavras-chave: Produção científica, Planejamento Familiar, Gênero.  ABSTRACT: The study of Family Planning, in the context of bioethics, opens to diverse perspectives, among them the appreciation of their different agents. Situated in this context the article aims to identify the profile of gender in scientific literature on Family Planning in Brazil, between 2000 and 2014, as well as the area of training and specialization of the authors. Methodologies were used which allowed to map the State of the art of the subject studied, from a review of the literature. The results found identify that the scientific production on Family Planning in Brazil is formed with a outstandingly female profile (71,76%). Of the 73 articles examined, 42 (57.53%) the focus of the topic is directed to women as well as showing the health sciences area with highest concentration of publications. This aspect of the research opens to a complex reality where we seek critically the reasons for Research in Family Planning have emphasis on woman and be a topic of relevance in health sciences.Keywords: Scientific Production, Family Planning, Gender.

Islamic Banking in Nigeria: Issues and Prospects

2016 ◽  
Vol 4 (2) ◽  
pp. 34 ◽  
Author(s):  
Nuruddeen Abba Abdullahi
Keyword(s):  
Public Awareness ◽  
Banking System ◽  
Islamic Banking ◽  
Secondary Sources ◽  
Banking And Finance ◽  
Adequate Knowledge ◽  
Islamic Religion ◽  
Developmental Opportunities ◽  
The Subject ◽  
Nigerian Banking

The Nigerian banking reform precipitated the adoption of Islamic banking and finance in 2009 as additional door to banking mechanism in the country. However, the implementation of the Islamic banking or non-interest banking has generated a lot of debate, specifically because its foundations are based on Islamic religion. This paper briefly reviews the concept, the challenges and prospects of Islamic banking in Nigeria. The paper relies on the secondary sources by reviewing and analysing various works on the subject. A reflection on the size of its population and the developmental opportunities indicates that Nigeria has the prospect of becoming the hub centre of Islamic finance in Africa. Yet there are numerous challenges to the development of the Islamic banking system in the country, including misrepresentation of the system, lack of linkages and investment institutions, lack of adequate knowledge, as well as shroud business ethos and corruption, which is endemic in the country. The paper recommends the need for greater public awareness about Islamic banking and creation of enabling environment (i.e. the legal, accounting and taxation systems) for the working of Islamic financial system.   

The state of democracy in the European Union in scenarios: federation, empire and Europe à la carte

2016 ◽  
pp. 90-108
Author(s):  
Marta Witkowska
Keyword(s):  
European Union ◽  
Reference Point ◽  
The State ◽  
The European Union ◽  
Scenario Development ◽  
Normative Approach ◽  
Norms And Values ◽  
The Subject ◽  
The Eu ◽  
A La Carte

The aim of the article is to present possible scenarios on maintaining democracy in the EU, while assuming different hypothetical directions in which it could develop as a federation, empire and Europe à la carte. Selected mechanisms, norms and values of the EU system that are crucial for the functioning of democracy in the European Union are the subject of this research. The abovementioned objective of scenario development is achieved through distinguishing the notions of policy, politics and polity in the research. In the analysis of the state of democracy in the European Union both the process (politics) and the normative approach (policy) have been adopted. The characterised norms, structures, values and democratic procedures in force in the EU will become a reference point for the projected scenarios. The projection refers to a situation when the existing polity transforms into a federation, empire or Europe à la carte. The article is to serve as a projection and is a part of a wider discussion on the future of the basis on which the European Union is build.

STATE REGULATION OF THE FINANCIAL SERVICES MARKET IN UKRAINE

2018 ◽  
Vol 1 (11) ◽  
pp. 30-47
Author(s):  
Lyudmila Nikolayevna Akimova ◽  
Alla Vasilievna Lysachok
Keyword(s):  
Life Insurance ◽  
Financial Services ◽  
Credit Unions ◽  
State Regulation ◽  
The State ◽  
Existing Problems ◽  
Insurance Contracts ◽  
State Pension

The essence of such concepts is “financial service”, “financial ser- vices market”, and “participants of the financial services market”; determined the purpose of state regulation of the financial services market; forms of state regu- lation of the financial services market; financial services that are present in the financial services market; the structure of state regulation bodies of the financial services market in Ukraine is given; The role of state bodies in the regulation of the financial services market was studied; to characterize the regulatory le- gal regulation of the financial services market in Ukraine; the main problems of functioning of the domestic market of financial services are revealed; ways to solve existing problems. It is grounded that the state regulation of financial ser- vices markets consists in the state’s implementation of a set of measures aimed at regulating and overseeing financial services markets to protect the interests of financial services consumers and preventing crisis phenomena. It is concluded that the financial services market is an important element of the development of the economy as a whole, in particular, it concerns not only the state but also society. We must understand that when this market is settled, that is, all bodies that carry out state regulation are competent in their powers, only then will we make informed, effective decisions about the normal and effective functioning of the RFP. It is important that the data of the subjects of control do not overlap, their activities should be fixed at the legislative level. It is also worth bearing in mind that appropriate conditions must be created to create compensatory mecha- nisms in the financial services markets by developing a system for guarante- eing deposits and providing for payments under long-term life insurance contracts, non-state pension provisions, deposits with deposit accounts to credit unions, etс.

Studies of Islam, Economics, and Governance

1994 ◽  
Vol 11 (1) ◽  
pp. 38-70
Author(s):  
Florence Eid
Keyword(s):  
United States ◽  
Ford Foundation ◽  
The United States ◽  
The State ◽  
Edward Said ◽  
The Subject ◽  
State Of Research ◽  
Traditional Approaches ◽  
Islamic Values

IntroductionThis paper is a report on the state of research in two areas of Islamicstudies: Islam and economics and Islam and governance. I researched andwrote it as part of my internship at the Ford Foundation during the summerof 1992. On Discourse. The study of Islam in the United States has moved far beyondthe traditional historical and philological methods. This is perhapsbest explained by the development of analytically rigorous social sciencemethods that have contributed to a better balance between the humanisticconcerns of the more traditional approaches and efforts at systematizingthe study of Islam and classifying it across boundaries of communities,religions, even epochs. This is said to have s t a d with the developmentof irenic attitudes towards Islam, which changed the direction of westemorientalist writings from indifference (at best) and often open hostility toand contempt of Islamic values (however they were understood) to phenomenologicalworks by scholars who saw the study of Islam as somethingto be taken seriously and for its own sake, which is best exemplifiedby Clifford Geertz's Islam Observed.The work of Edward Said contested this evolution, and the publicationof his Orientalism has been described as "a stick of dynamite"' that,despite its impact in mobilizing a reevaluation of the field, was unwarrantedin its pessimism. In any case, the field has continued to evolve,with the most powerful force moving it being the subject itself. Thephenomenological/orientalist approach, if we can point to one today, ...

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