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INCREaSE 2019 by Janio Monteiro,António João Silva,António Mortal,Jaime Aníbal,Manuela Moreira da Silva,Miguel Oliveira,Nelson Sousa Pdf
This book contains the proceedings of the INternational CongRess on Engineering and Sustainability in the XXI cEntury – INCREaSE 2019, which was held in Faro, Portugal, from October 09 to 11, 2019. The book promotes a multidisciplinary approach to sustainable development, exploring a number of transversal challenges. Among other topics it discusses Climate Changes and Environmental Protection; Renewable Energy; Energy Efficiency in Buildings; Green Governance and Mobility; Water for Ecosystem and Society; Healthy Food; Sustainable Construction; and Sustainable Tourism, offering perspectives from civil, electronics, mechanical, and food engineering.
The Basics of Public Budgeting and Financial Management by Charles E. Menifield Pdf
The Basics of Public Budgeting and Financial Management brings budgetary theory and practice together, filling the void between the two that has existed in the field of budgeting and public finance. This book bridges the gap by providing students with applications and exercises that reinforce budgetary theory. These exercises are the key to ensuring that students leave the classroom with knowledge and marketable skills. Specifically, students will be exposed to basic budget and finance concepts, but more importantly they will complete assignments where they apply the information in various settings. For example: creating tax structures, conducting a financial management plan, risk assessments, cost benefit analysis, and so on. This handbook also shows students how to best utilize tools that allow them to visually display budgets and other budgetary data. Students will gain the solid foundation needed to begin work in a budget office. While the original purpose of the book is the same, the third edition of the book provides a few new thematic sections as well as homework questions and classroom assignments that reinforce the topical areas. The ancillary materials make the process very easy for an instructor to organize their lectures around thematic areas. The book is a must read for instructor’s who are considering a course that introduces students to budgeting and finance and those who want student’s to learn the basic components of budgeting and financial management.
What Is the Evidence on the Role of the Arts in Improving Health and Well-Being by Daisy Fancourt,Saoirse Finn Pdf
Over the past two decades, there has been a major increase in research into the effects of the arts on health and well-being, alongside developments in practice and policy activities in different countries across the WHO European Region and further afield. This report synthesizes the global evidence on the role of the arts in improving health and well-being, with a specific focus on the WHO European Region. Results from over 3000 studies identified a major role for the arts in the prevention of ill health, promotion of health, and management and treatment of illness across the lifespan. The reviewed evidence included study designs such as uncontrolled pilot studies, case studies, small-scale cross-sectional surveys, nationally representative longitudinal cohort studies, community-wide ethnographies and randomized controlled trials from diverse disciplines. The beneficial impact of the arts could be furthered through acknowledging and acting on the growing evidence base; promoting arts engagement at the individual, local and national levels; and supporting cross-sectoral collaboration.
Tourist Tax for Destination Sustainability. Influencing Factors of Tourists' Willingness to Pay by Zeyna Elschnig Pdf
Bachelor Thesis from the year 2019 in the subject Tourism - Miscellaneous, grade: 1,3, University of Applied Sciences Bremerhaven, language: English, abstract: This paper aims to explore different types of tourist taxes and the motives for implementing them, as well as the impacts they induce on different stakeholders. Further, the topic of sustainability in tourism is elucidated. The research then deals with the willingness of German tourists to pay those taxes under different circumstances. As the literature review revealed a few qualitative studies on this topic, a quantitative approach was chosen, in order to test the results of these studies and the resulting hypotheses. It was expected, that tourists are likely to change their travel behavior due to the implementation of taxes, it was rather expected that they would not be willing to pay them. However, the study showed, that most participants are willing to pay a tourist tax, if the allocated funds are used to ensure the environmental sustainability of a destination. The factor which mostly influences the willingness to pay, is the respondents’ attitude towards sustainability. Secondly, it was discovered that confidence in the implemented action seems to be of big importance. Participants who trust that allocated funds are used for the mentioned purposes, show a higher willingness to pay. Concludingly, local governments of tourist destination should increase their trustworthiness, by being more transparent, not only in collecting taxes, but also in finding appropriate purposes for spending the money on. Tourists are more likely to pay, if it is for the ‘right’ cause. As the overtourism problem increases around the world, many popular tourist destinations are resorting to measures, which are supposed to solve the problem totally, or to at least find ways to compensate the adverse effects created by tourism. One of these measures is the implementation of tourist taxes, which has become increasingly popular amongst several tourism destinations. Depending on how the funds created by these taxes are used, they could for example ensure the sustainability of a destination.
A Countries' Level of Tax Avoidance. Empirical Investigation of Exemplary Drivers by Simon Falcke Pdf
Bachelor Thesis from the year 2019 in the subject Business economics - Review of Business Studies, grade: 1,3, Otto Beisheim School of Management Vallendar, language: English, abstract: This thesis contributes to the large literature of drivers of tax avoidance, for example tax system characteristics or the degree of tax incidence, by investigating which kind of firms drive the discovered difference in tax avoidance between countries. Thereby, it tries to answer the question which kind of firms benefit the most from common tax mechanisms and thus use them the most. By doing so, this thesis focus on firm characteristics that are not part of the tax system itself, but rather are common characteristics associated with a difference in tax avoidance. Moreover, the research is complemented by investigating some tax related country characteristics to answer the question whether the observed firm-tax avoidance correlations differ depending on certain country-specific factors. The thesis therewith further completes the explanation for the difference between the degree of tax avoidance in different countries. On January 22, 2019, the German political party Bündnis 90/Die Grünen published a study about the extent of tax avoidance in the European Union, revealing a gap between the effective tax rate paid by companies and the statutory tax rate in their home country. This gap between statutory tax rate and effective tax rate is one way of considering tax avoidance. There are other definitions as well, but overall tax avoidance can be seen as not paying the share of pre-tax income as taxes as intended by the government. In other words, tax avoidance is the attempt to legally reduce the tax burden paid to the government as much as possible.
Author : John Edwards Publisher : Random House Australia Page : 178 pages File Size : 55,5 Mb Release : 2021-03-30 Category : Australia ISBN : 9781761042775
Reconstruction: Australia after COVID by John Edwards Pdf
What kind of future do Australians have? Until the coronavirus pandemic, nearly two-thirds of Australians had never experienced an economic slump in their working lives. Indeed, nearly half were not yet born when the Australian economy last tipped into recession. Creating a path for Australia through these difficult times requires a careful assessment of where we have come from, where we are, and where we are going. This book, by one of Australia's leading economic voices, examines the fractured state of the global economy and financial system, the ailing US economy and its epic contest with China, the global economic order, and what it all means for us.
Public Health Nursing - Revised Reprint by Marcia Stanhope,Jeanette Lancaster Pdf
This Revised Reprint of our 8th edition, the "gold standard" in community health nursing, Public Health Nursing: Population-Centered Health Care in the Community, has been updated with a new Quality and Safety Education in Nursing (QSEN) appendix that features examples of incorporating knowledge, skills, and attitudes to improve quality and safety in community/public health nursing practice. As with the previous version, this text provides comprehensive and up-to-date content to keep you at the forefront of the ever-changing community health climate and prepare you for an effective nursing career. In addition to concepts and interventions for individuals, families, and communities, this text also incorporates real-life applications of the public nurse's role, Healthy People 2020 initiatives, new chapters on forensics and genomics, plus timely coverage of disaster management and important client populations such as pregnant teens, the homeless, immigrants, and more. Evidence-Based Practice boxes illustrate how the latest research findings apply to public/community health nursing.Separate chapters on disease outbreak investigation and disaster management describe the nurse's role in surveilling public health and managing these types of threats to public health.Separate unit on the public/community health nurse's role describes the different functions of the public/community health nurse within the community.Levels of Prevention boxes show how community/public health nurses deliver health care interventions at the primary, secondary, and tertiary levels of prevention.What Do You Think?, Did You Know?, and How To? boxes use practical examples and critical thinking exercises to illustrate chapter content.The Cutting Edge highlights significant issues and new approaches to community-oriented nursing practice.Practice Application provides case studies with critical thinking questions.Separate chapters on community health initiatives thoroughly describe different approaches to promoting health among populations.Appendixes offer additional resources and key information, such as screening and assessment tools and clinical practice guidelines. NEW! Quality and Safety Education in Nursing (QSEN) appendix features examples of incorporating knowledge, skills, and attitudes to improve quality and safety in community/public health nursing practice.NEW! Linking Content to Practice boxes provide real-life applications for chapter content.NEW! Healthy People 2020 feature boxes highlight the goals and objectives for promoting health and wellness over the next decade.NEW! Forensic Nursing in the Community chapter focuses on the unique role of forensic nurses in public health and safety, interpersonal violence, mass violence, and disasters. NEW! Genomics in Public Health Nursing chapter includes a history of genetics and genomics and their impact on public/community health nursing care.
Predictive Policing in Germany. Opportunities and challenges of data-analytical forecasting technology in order to prevent crime by Vanessa Bauer Pdf
Master's Thesis from the year 2019 in the subject Computer Science - Theory, grade: A*, Management Center Innsbruck, language: English, abstract: This Master Thesis introduces theoretical fundamentals of Predictive Policing tools used in German police institutions such as Hot-Spot techniques, Near-Repeat approaches, Risk-terrain Analysis and Concentric-Zone Model. In times of Big Data, police work has also changed and the usage of forecasting technologies in order to prevent crime does not only vary state-wide in definitions but also in its application. Therefore, objectives and appliances are described in general. Additionally, a chronological transformation is established in order to compare lineages in Germany with those in the USA. Since Predictive Policing polarises, the research question deals with potential opportunities and challenges police institutions and the society have to deal with, when it comes to leveraging data-analytical forecasting technologies in order to prevent crime. The motivation for writing the Master Thesis about the present topic stems from the fact that it is highly current and has not yet been thoroughly studied. Preventing crime and thus ensuring a safe environment is an important field of research in our society and should be guaranteed with problem-oriented policing. Since there are varying considerations and application measures of PP according to different country side frameworks, the Thesis provides an overview about technical functioning and practical appliance within Germany. Therefore, content provides on the one hand added value for lecturers and students in the field of Public Security Management and related studies or police officers in the upper grade of the civil service. On the other hand, it serves to educate citizens about how far the technologies have progressed in this area and to what extent this will influence the lives of citizens in the future. Many police departments worldwide test software-based forecasting technologies according to their relevance in practice. Forecasting systems work with data sets about already registered crime activities. Those datasets are then complemented with socio-spatial, calendar and meteorological data. Since the amount of collected and analyzed data increases day by day, the question arises as to what extent Machine Learning and Artificial Intelligence will influence the human advice origin to predict and prevent crime.
Social Institutions and Gender Index SIGI 2019 Regional Report for Eurasia by OECD Pdf
Over the past decade, the Social Institutions and Gender Index (SIGI) has consistently shown that governments need to look at discriminatory laws, social norms and practices to achieve gender equality and promote women’s empowerment. This 2019 regional report provides an overview of the main outcomes of the SIGI in 12 Eurasian countries in relation to women and the family, their physical integrity, access to productive and financial resources and their civic rights, as well as the economic cost they represent.
Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies by OECD,World Health Organization Pdf
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Managerial Accounting by Charles E. Davis,Elizabeth Davis Pdf
Managerial Accounting, 4th edition presents a modern and practical approach to managerial accounting through a combination of unique and flexible learning units, real-world concepts, and integrated practice, all within the business context. Praised for its decision-making framework, C&C Sports Continuing Case Story, and Data Analytics Cases, this new edition helps students develop a thorough understanding of how businesses make informed decisions and builds the skills required to be successful in tomorrow’s workplace.