scholarly journals Presenting a Conceptual Model of Tax Capacity on Electronic Commerce and Internet Sales Tax in Recognition, Measurement, and Prevention of Tax Avoidance: A Case Study of Tax Affairs General Directorates in the City and Province of Tehran

2021 ◽  
Vol 29 (50) ◽  
pp. 87-114
Author(s):  
Farshad Rezaeenejad ◽  
Mehdi Salehi ◽  
Mahmoud Hemmatfar ◽  
Mohammad Hassan Janani
Keyword(s):  
Electronic Commerce ◽  
Conceptual Model ◽  
Tax Avoidance ◽  
Sales Tax ◽  
Internet Sales ◽  
The City ◽  
Tax Capacity

Developing a Conceptual Framework for Knowledge-Based Urban Development in Isfahan, Iran

2019 ◽  
pp. 490-508
Author(s):  
Marjaneh Farhangi
Keyword(s):  
Literature Review ◽  
Urban Development ◽  
Conceptual Framework ◽  
Conceptual Model ◽  
Knowledge Economy ◽  
Environmental Changes ◽  
Effective Factors ◽  
Knowledge Based ◽  
The City

We have witnessed vast economic, social, technological, and environmental changes that have influenced patterns of urbanization. Through all these years urban planning has also experienced major reforms. During last two decades, with emergence of knowledge economy, it is claimed that the nature of urban development has changed; this new notion of development is called knowledge-based urban development. As there is not clear methodology for directing cities development process, this chapter aims to formulate a conceptual model for cities leadership towards knowledge-based urban development. This chapter considers the city of Isfahan, Iran as a case study. Finally, a model is proposed according to literature review and using ANP method for analyzing the data gathered from the context. This conceptual model has also prioritized effective factors for KBUD.

Developing a Conceptual Framework for Knowledge-Based Urban Development in Isfahan, Iran

2018 ◽  
pp. 102-121 ◽  
Author(s):  
Marjaneh Farhangi
Keyword(s):  
Literature Review ◽  
Urban Development ◽  
Conceptual Framework ◽  
Conceptual Model ◽  
Knowledge Economy ◽  
Environmental Changes ◽  
Effective Factors ◽  
Knowledge Based ◽  
The City

We have witnessed vast economic, social, technological, and environmental changes that have influenced patterns of urbanization. Through all these years urban planning has also experienced major reforms. During last two decades, with emergence of knowledge economy, it is claimed that the nature of urban development has changed; this new notion of development is called knowledge-based urban development. As there is not clear methodology for directing cities development process, this chapter aims to formulate a conceptual model for cities leadership towards knowledge-based urban development. This chapter considers the city of Isfahan, Iran as a case study. Finally, a model is proposed according to literature review and using ANP method for analyzing the data gathered from the context. This conceptual model has also prioritized effective factors for KBUD.

Study of Interior Materials as Passive Fire Protection in Karaoke Building (Case Study: Masterpiece Signature Family KTV Medan)

2020 ◽  
Vol 4 (1) ◽  
pp. 30-43
Author(s):  
Saras Ayu Faradita ◽  
Vinky Rahman
Keyword(s):  
Fire Protection ◽  
Analytical Hierarchy Process ◽  
Passive Protection ◽  
Fire Incident ◽  
Fire Disaster ◽  
Passive Fire Protection ◽  
Protection Systems ◽  
Hierarchy Process ◽  
The City

The fire incident in karaoke buildings in Indonesia which claimed many lives has occurred several times. According to the National Academy of Science US, the smoke toxins that come out of the fire disaster cause 50-80% of deaths. Refers to the data, it is necessary to check further about the building material response to fire during a fire incident. Masterpiece Signature Karaoke is a karaoke building that classified as large and magnificent in the city of Medan which has various material so that it is necessary to study the interior material as passive fire protection. The purpose is to find out how to assess the reliability of fire passive protection regard to the interior materials and recommendations or descriptions of right interior material planning using the Analytical Hierarchy Process (AHP). This method is efficacious to solve the problem of reliability in using interior materials as passive fire protection in Masterpiece Signature Family KTV Medan building with the results of an Adequate Level of reliability. Then, design recommendations were given for the use of interior materials in karaoke building to improve the reliability results to be better.The results are useful as information for other researchers and karaoke buildings regarding passive fire protection systems at the Masterpiece Signature Family KTV Medan.

Emplacing Berlin: Digital Itineraries and Short-term Study Abroad in the City

2018 ◽  
Vol 12 (1) ◽  
pp. 26-36 ◽  
Author(s):  
Richard B. Apgar
Keyword(s):  
Study Abroad ◽  
Urban Landscape ◽  
Physical Space ◽  
Short Term ◽  
Study Abroad Programs ◽  
Term Study ◽  
Digital Maps ◽  
Short Term Study ◽  
The City

As destination of choice for many short-term study abroad programs, Berlin offers students of German language, culture and history a number of sites richly layered with significance. The complexities of these sites and the competing narratives that surround them are difficult for students to grasp in a condensed period of time. Using approaches from the spatial humanities, this article offers a case study for enhancing student learning through the creation of digital maps and itineraries in a campus-based course for subsequent use during a three-week program in Berlin. In particular, the concept of deep mapping is discussed as a means of augmenting understanding of the city and its history from a narrative across time to a narrative across the physical space of the city. As itineraries, these course-based projects were replicated on site. In moving from the digital environment to the urban landscape, this article concludes by noting meanings uncovered and narratives formed as we moved through the physical space of the city.

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

Navigating Ethnic Hierarchies in Community-Academic Partnerships: A Case Study on Koreatown Community Politics

2019 ◽  
Vol 16 (1-2) ◽  
pp. 153-179
Author(s):  
Angie Chung ◽  
Johng Song ◽  
Carolyn Choi
Keyword(s):  
Executive Director ◽  
Urban Redevelopment ◽  
Pacific Rim ◽  
Ethnic Communities ◽  
Power Structures ◽  
The Pacific ◽  
Academic Partnerships ◽  
Communities Of Interest ◽  
The City

Based on the experiences of a Koreatown scholar, the executive director of a Koreatown nonprofit, and a longtime resident student, the article advocates for greater attention to the complex and dynamic power structures of ethnic enclaves in community-academic partnerships. We discuss the changing landscapes of Koreatown as the global nexus of the Pacific Rim economy, the city of Los Angeles’s urban redevelopment plans, and growing diversity and inequality. Programs that aim to engage effectively with ethnic communities must reassess how knowledge is produced and conveyed, how we structure partnerships within stratified communities, and how to grow from issue-based partnerships to broader communities of interest.

EXPLORING EX-ANTE IMPACTS AND SOCIAL AND SPORTIVE CHALLENGES OF HOSTING A FUTURE NEW INTERNATIONAL MAJOR EVENT: A CASE STUDY OF THE WORLD ROLLER GAMES IN BARCELONA

2020 ◽  
Author(s):  
Albert Saló ◽  
Laia López
Keyword(s):  
Social Economic ◽  
Research Question ◽  
City Image ◽  
Local Council ◽  
The World ◽  
Future Consequences ◽  
Mega Event ◽  
The City ◽  
The Postponement

Research Question: This analysis arises from the decision of the current local council of Barcelona regarding the postponement of the sporting mega-event ‘World Roller Games’, due to a lack of a social and sportive implication in this event. This research tries to shed some light on the matter and give evidence to the local council to become the world capital of skating. The research question is to analyse whether non-economic impacts could be relevant enough to organise a mega-event.Research Methods: The methodology is based on the perception and experience of spectators and participants on four main impacts (social, economic, sports city image and sports practice) using a survey from a National Roller Skating Championship in Spain, considering that this profile of respondents have a better knowledge of the current situation of this sport.Results and Findings: There are positive expected future consequences of this mega-event to be held in Barcelona in social and sportive terms. We can also conclude that the local council must still introduce some social and sportive policies in the city in order to improve the chances of success in social, sports practice and sportive brand image development.Implications: It is demonstrated that a mega-event should not be seen purely from a perspective of business generation, especially with minority sports like roller skating. There is a clear opportunity to develop social and sportive practice initiatives that can push social cohesion throughout the city thanks to a mega-event such as this one.

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