Physical Development Essay - 1519 Words

By the time a child enters school, aged 5, they are able to execute numerous fine motor skills that allow them to perform many activates to learn and succeed at school. When most people think of their child’s growth and development they can remember the ages at which their child first rolled, crawled, or walked. How many can recall the age at which they picked up small items between their thumb and index finger, or transferred objects from one hand to another? This is the beginning of motor development. Fine motor skills are the collected skills and activities involved using the hands and fingers . Fine motor skills are those skills that require the small muscles of the hand to work together to form precise and refined movements. . It’s†¦show more content†¦Noise, especially loud load noises can impede children’s physical development. According to researchers at Cornell University â€Å"Studies on children living near airports or in noisy urban environments showed delayed development of co ordination and motor skills..... Excessive noise can create a state of distress that hinders children’s developmental progress† (Environmental Influences on Physical Child Development/eHow.com) Good nutrition starts at birth and should be maintained for life. Schools offer improved menus in school canteens to promote healthy eating which aids in the development of fine and gross motor skills. Curriculum now includes educating children from a young age about good nutrition. â€Å"Nutrition affects all aspects of physical well being, including their energy levels, growth, and ability to concentrate.† McDevitt and Ormrod (2010) Children need physical activities to grow. Teachers should program regular exercise breaks and games that encourage physical activity. These exercises should be enjoyable and challenging to the child. They should allow the child to improve at their level rather than competitive at this stage. Improving at their level increases self esteem. Students should participate in daily physical activities that promote development of fundamental movement as children who are unable to do simple gross motor movement often have problems performing fine motor skills (teacher observation). TheseShow MoreRelatedPhysical Development Essay850 Words   |  4 Pageshe site is located in Derby, and situated within the clear boundary created by St Alkmund’s Way, River Derwent Exeter Street, it is an area of high interest given the proximity to the city centre making it an attractive opportunity for development. A variety of well integrated connections are an essential key to the success of the area making it a viable space to live, work and commute to/from. First of all we need to establish what connections are.â€Å"What is meant by the Connections? Towns existRead MorePhysical and Motor Development Essay1413 Words   |  6 PagesPhysical and motor development are two similar but different areas that describe child development. Physical development encompasses all of the various changes a childs body goes through. Those changes include height, weight, and brain development. Motor development is the development of control over the body. This control would involve developing reflexes such as blinking, large motor skills like walking, and fine motor skills like manipulating their fingers to pick up small objects like CheeriosRead More Physical Child Development Essay1583 Words   |  7 PagesChild Development Babies grow and develop at a very rapid rate during the first year of life. They grow physically, mentally, emotionally, and socially. In this paper I will discuss the physical growth and development patterns of an infant all the way through adulthood. Development is the babys increased skill in using various body parts. When dealing with a development of a child there are three basic development rules. First development rule: This rule says that babies develop in theRead MoreChildhood Physical Development Essay1870 Words   |  8 PagesPhysical activity enhances children’s quantitative development within middle childhood, supporting growth toward healthy strong people, physically and psychology. Middle childhood is documented as being between the ages of six to ten years old. A lack of physical activity affects children across all areas of development; it is not restricted within the domain of physical development. Discussed within are the expectations of motor development within middle childhood, the benefits of physical activityRead MorePhysical Development in Middle Childhood Essay1649 Words   |  7 PagesThe physical, cognitive and socio-emotional domains of human development are influenced by diverse factors. Phases of development extend from the beginnings of human life and continue throughout the lifespan. These developmental phases are characterised by a range of features including brain development, language development and social development amongst others. Gross motor skills include activities such as running, skipping and jumping. They involve the use of the body’s larger muscle groupsRead MorePhysical and Motor Development in Preschool Children Essay1042 Words   |  5 Pagesshould be observed when in a preschool environment because For one, we can learn how to teach them according to their interests and preferences. Most physical disabilities become more apparent during this time, so observing children for common characteristics is important. We can also observe them and find their levels of cognitive and social development. By knowing these levels we are able to develop daily schedules that can work on the weak points in each individuals life. If a child really needsRead More Physical Development of Children in Middle Childhood Essay1765 Words   |  8 Pagestopic considers what the physical development of children in ‘middle childhood (6-10)’ is, and how their physical needs in the learning environment can be accommodated. The key elements taken into consideration would be the development of motor skills for the selected age group and the influences of the specified group. The benefits of physical activity and the consequences of prolonged inactivity, how a student’s development can be facilitated or restricted through development in other areas with theRead MoreDevelopment Of The Cognitive, Physical And Social Emotional Domains Within Middle Childhood980 Words   |  4 PagesThis essay aims to analysis the development of the cognitive, physical and social-emotional domains within middle childhood. This essay will discuss how the development of these domains can be seen throughout the movie ‘Boyhood’. Cognitive development is defined as â€Å"the process of growth and change in intellectual/mental abilities such as thinking, reasoning and understanding and includes the acquisition and consolidation of knowledge† ( ). Physical development can be defined as â€Å"changes in bodyRead MoreNotes Of A Native Son1335 Words   |  6 PagesThe events in life are ways of growth and development in a person’s life, family or a society. Over time, humans will know the mental, physical and spiritual changes as a result of experiences. These changes can make some broad similarities in life or make a difference to develop independence and make a lifestyle. In these essays: Notes of a Native Son by James Baldwin and Three Spheres by Lauren Slater are essays that give examples of events that are similar and different in characteristicsRead MoreThe Role Of Self Identity For Adolescents939 Words   |  4 Pageslifespan. Adolescence is often classified as one of the most challenging and significant stage during life transition. In this phrase, the individuals not only developing physical and sexual maturation but also experiencing the development of identity and transitions into social and economic independence (WHO, 2014). This essay will di scuss the different concept of self-identity for adolescents, the important predictable and unpredictable elements during the transition, as well as the nurses’ role

Descriptive Essay Apples And Oranges - 1748 Words

I’d like to start off with how I came to choose the topic for this paper. I thought about choosing a simple topic to make it easier to write. When you think about comparing and contrasting, the phrase â€Å"apples and oranges† might come to mind. I thought about using apples and oranges, but in the end I chose to stick with what I know. I chose the age old sibling rivalry of the military, or more specifically, the Army and the Airforce. Being a part of an organization in the military is always going to cause you to be biased against the others. You believe that your branch is best, due to the pride that you feel from being a member of it. There has been many an argument, even the occasional bar fight, to try and discern where the superiority lies. I can say from experience though, that this has certainly lessened in recent years. The current situation in certain parts of the world has caused the different branches to work together much more closely. This has re sulted in bonding between the services and a sense of united brotherhood. Regardless of the aligned goals of different branches, there are still clearly defined roles and differences between them. My last duty station was on a joint base controlled by the Air Force. I always had an idea of how the Air Force operated, but working in conjunction with them has given me a better understanding of how they do business on a daily basis. I chose the word business because, based on my new knowledge, that is how theyShow MoreRelatedDescriptive Essay : My Old House1161 Words   |  5 PagesKenneth Lee Ms. Fenenbock Eng105 8/29/13 Descriptive Essay: Final Draft My Old House My old house has some of my greatest memories and experiences as a child. My mom, dad, uncle and grandma were the caretakers of me, my older brother, and two older sisters. As you can tell, we had a huge family. They immigrated to America 20 years ago to start a family. I remembered we had a huge back yard with a lot of nature around. My parents who were farmers really knew how to take care of plants and animalsRead MoreEssay Writing Topics7045 Words   |  29 Pagesexamination will be paid. Please also note that the call letter does not constitute an offer of employment by the Central Recruitment and Promotion Department. Phase I : Written Examination : The written examination will consist of objective and descriptive type of tests. (1) OBJECTIVE TEST Sr. No. 1. 2. 3. 4. Name of the Test Reasoning (High Level) Data Analysis and Interpretation General Awareness, Marketing and Computers English Language (Grammar, Vocabulary, Comprehension etc.) No. of QuestionsRead MoreAn Introducti on to the Law and Economics of Intellectual Property12472 Words   |  50 Pagesof the profession s resources have been devoted to these issues and that, of those resources that have been employed, too few have been devoted to empirical analyses. 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You could yell, but that is unlikely to help; you havent seen any other hikers since theRead MorePepsi-Performance Appraisal12521 Words   |  51 Pagesspecific incidents where employees did something really well or that needs improving during their performance period. 2. Weighted checklist method In this style, performance appraisal is made under a method where the jobs being evaluated based on descriptive statements about effective and ineffective behavior on jobs. 3. Paired comparison analysis This form of performance appraisal is a good way to make full use of the methods of options. There will be a list of relevant options. Each optionRead MoreW1 Active Adj14109 Words   |  57 Pagesauthor These frequency markers added to the headwords in the dictionary give users access to a wealth of information that can help the selection of the appropriate word or phrase in a variety of situations. 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Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesDeviance: Bucking the Hierarchy? 506 Case Incident 2 Siemens’ Simple Structure—Not 506 4 16 The Organization System Organizational Culture 511 What Is Organizational Culture? 512 A Definition of Organizational Culture 512 †¢ Culture Is a Descriptive Term 514 †¢ Do Organizations Have Uniform Cultures? 514 †¢ Strong versus Weak Cultures 514 †¢ Culture versus Formalization 515 What Do Cultures Do? 516 Culture’s Functions 516 †¢ Culture Creates Climate 516 †¢ Culture as a Liability 517 Creating andRead MoreProject Mgmt296381 Words   |  1186 PagesTABLE 1.1 Comparison of Routine Work with Projects Routine, Repetitive Work Taking class notes Daily entering sales receipts into the accounting ledger Responding to a supply-chain request Practicing scales on the piano Routine manufacture of an Apple iPod Projects Writing a term paper Setting up a sales kiosk for a professional accounting meeting Developing a supply-chain information system Writing a new piano piece Designing an iPod that is approximately 2 3 4 inches, interfaces with PC, and storesRead MoreHuman Resources Management150900 Words   |  604 Pagesthe jobs. During the interview the individuals are also asked about their thoughts and feelings during each of the described events. 4. Using the behavioral events, the facilitator develops detailed descriptions of each of the competencies. This descriptive phase provides clarity and specifics so that employees, supervisors, managers, and others in the organization have a clearer understanding of the competencies associated with jobs . 5. The competencies are rated and levels needed to meet them are

Reforms Required To Australian Tax System -Myassignmenthelp.Com

Question: Discuss About The Reforms Required To Australian Tax System? Answer: Introduction In order to keep up with the changing trends and customer demands and expectations the companies or business entities have to continuously look for ways to improve the quality of their product and the method of production. In pursuance of achievement of this objective they indulge themselves in lot of research and development activities. Research and development activities enable the companies to stay ahead of its competitors by maintaining a competitive edge over them. The product or method of production developed by the company through its research activities not only helps the company but the entire society at large. For e.g. if a notebook company develops a way of whitening its paper without the use of harmful chemicals like chlorine, it will not only help the company in improving its method of production but also the society at large by reducing the chemical pollution (Braithwaite 2017). However, these activities often involve huge costs including significant capital expenditure s. In order to promote research and development activities by the companies the statute has provided many tax incentives in respect of expenditure incurred on this behalf. This document deals with the various taxation-law incentives given by the statute and the conditions that are required to be fulfilled in order to avail them. Definition of RD: The activities undertaken within the ambit of research and development are very much of investigative nature. It is an effort to improve the quality of the existing products of the company or to develop some new products in order to provide the customer with better experience. The company through its research activities tries its level best to utilise its present capacity of production to deliver the best product possible (Smith et al. 2016). Tax Incentives Provided: In respect of the allowed research and development expenditure incurred by the company before 1st July is to the extent of 125 %. There are certain cases in which the tax incentives can be received to an extent of 175%. The statute has provided various tax incentives in respect of research and development in order to motivate the companies to undertake increased amount of research and development activities (O'Connell and Young 2017). The RD concessions have about two constituents: For the companies having a turnover of less than $20 million a refundable tax offset of 43.5% is allowed if the company is eligible for RD incentive. For all the eligible entities a non-refundable tax offset of 38.5% is allowed. The RD tax offset earlier offered has been reduced by the statute to 30%, applicable from 1st July 2004 till 1st July 2024. Tax implication of the incentives: Better operating efficiency of the business: While engaging itself in research and development activities the companies generally find for themselves a new product or method of production that proves to be significantly better than the former. For e.g. if the company develops and implements an automatic inventory management systems that is run by robots running on predefined paths, it will not have to bear the brunt of theft losses or damages due to human error or invest time managing the inventory rather than producing the product. These kinds of innovative research and development activities improve the operating efficiency of the company (Richardson et al. 2014). Improved Business Performance: In addition to improving the operating efficiency of the company the research and development activities also leave their mark on the financial performance of the company. A company that uses the latest and innovative ideas in conducting its business operation is able to deliver a better quality product than its competitors and accordingly maintains a competitive advantage over them. This increases the revenue of the company thereby creating wealth for the shareholders in the long run. Furthermore by application of improved method of production the company is able to reduce its cost of production significantly thereby creating a catapulting effect for its profits (Gambiza and Pinto 2016). Proper maintenance of books and records: The tax incentives incidentally have improved the accountability of the companies by making it a necessary to maintain proper records in order to avail the tax incentives. In order to comply and establish the compliance of all the conditions given out in the statute the companies have to maintain proper books and records. This has strengthened the faith of the shareholders on the financial statements of the company (Evans et al. 2015). Increment in the research activities: The incentives have significantly reduced the cost of research and development activities undertaken by the entities. Due to this reduction in the costs the companies are encouraged to invest in research related activities in order to improve the quality of their product or the method of production (Webster and Agustinos 2014). Following are the provisions laid down by the tax laws: Only the companies that ensure compliance with all the conditions laid down by the statute in tax laws will be able to enjoy the benefits of tax laws. Many conditions are needed to be fulfilled by the companies in order to get the tax incentives. The cost reduction and other benefits provided by the tax incentives have made the companies aware about the importance of compliance with the provisions of ITAA 1936. Non-compliance with any of the condition will make the company susceptible to losing the tax incentives. The companies in the recent times have started to follow the provisions in letter and spirit (Snape and De Souza 2016). Relevant rules of taxation: There are several conditions laid down in the INCOME TAX ASSESSMENT ACT 1936 which have to be followed in order to avail the tax incentives. It also clearly specifies the nature of expenditures in respect of which the company can claim the tax incentives. TR 92/2 is the specific ruling that deals with the conditions or provisions for tax incentive that can be availed by the companies in respect of research and development activities. This ruling specifies the exact expenditures that the companies are allowed to deduct from their total income to arrive at the taxable income for the year under section 73A of Income Tax Assessment Act 1936 (Tran-Nam 2016). The sub section 1 of the section 73A lays down a general ruling that the expenditures that have been allowed as deduction under other sections will not be allowed as deduction under this section. Furthermore, the section adds that the expenditures incurred by the companies must enable them to increase their revenues failing which the same will not be allowed as deduction. In other words, only business related expenditures will be allowed as deduction. The expenditures that have been made allowable as deduction by the ruling are as follows: Any amount that has been paid to an approved research institute for carrying out research activities on the behalf of the company. Contribution has been made by the company to an approved research institute to carry out research activity in the field to which the business activities of the company belong to (Burns et al. 2016). However there are no conditions regarding the place where the research activities have to be undertaken. They may take place in the premises of the approved research institute to which the contribution has been made or in the premises of the company. It should be noted that both kind of expenditures relate to the amounts contributed by the companies to an approved research institute for carrying out research activities on their behalf (Taylor et al. 2015). The companies which fulfil certain criteria also get incentive in respect of the capital expenditure incurred by them. The companies will get exemption for the capital expenditures incurred by them only if the expenditures are not incurred for the following purposes: Expenditures incurred for purchase of plant and machinery for the purpose of conducting research activities within the organisation. Expenditure incurred to acquire land and building or, Changes such as addition, extension or alteration have been made to the existing land and building of the company. Hence, it is made clear that the companies must incur the capital expenditures for the above mentioned purposes in order to be eligible for the tax incentives. The types of expenditure incurred by the companies with respect to research and development have been divided into four categories (Peiros and Smyth 2017). These categories make it simple to understand the nature of the expenditure in order to gauge the implication of the ruling on them and whether they will qualify for the exemptions or not. The categories are as follow: Contributions made to an approved research institute to carry out research activities on behalf of the company. Companies undertaking capital expenditures to undertake research activities by itself. Expenditure incurred by the company for the purpose of purchasing plant and machinery to carry out research activities by itself. Expenditure incurred by the company for purchasing land and building for the purpose of carrying out research activities by itself. But, it must be noted that though, all the categories have been mentioned in TR 92/2 it lays down provisions for only top 2 categories i.e. contribution made to an approved research institute and capital expenditures incurred by the company for the purpose of carrying out research activities (Wrigley and Crawford 2017). The various tax incentives with respect to the expenditures mentioned above are given to the companies to motivate them and instil in them the habit of maintenance of product quality and also improving it overtime. It is done so that the company makes sure that while conducting their business operations the company maintains the highest standards of product quality (Jallow 2016). While claiming deductions the company must keep in mind that deduction will be available for the expenditures to the extent they are incurred for the purpose of increasing the revenue generating capacity of the entity. The expenditures must be marketing by keeping in mind that they will generate value for the entity in the long run. This stipulation was put in place to ensure that the companies are serious about the kind of expenditure they make and the results they get from them (Harrison and Keating 2014). The purpose of the tax incentives was to promote the culture of scientific innovation and development of the society at large adoption of methods that would help the entities to earn more profits but, at the same time will protect the environment and create value for the society. If the entities are only focussed on incurring the expenditure for the sole motive of availing the tax incentives it will violate the purpose of tax incentives. The various implications of the tax incent ive ensure that the companies become more efficient and accountable at the same time while creating value for themselves and the shareholders of the company (James et al. 2015). Conclusion: In making this report a detailed study of the various provisions of the section 73 A of the Income Tax Assessment Act 1936 along with the ruling TR 92/2 has been undertaken. A complete analysis of the implications is made. Some of the important impacts that it has made on the operations of the business are proper maintenance of the books and records by the company, increase in the operating efficiency of the company, improvement in the financial performance of the company and also reduction in its total taxable income by virtue of deductions allowed in respect of the expenditure in assessing the total income of the company. Based on the implications that it has on the functioning of the companies and its financial performance it can be rightly said that the tax incentives have affected the business entities significantly and positively at the same time. The only matter that the company must ensure is that they incur the expenditures with a motive of creating value for the business in the long run. They must be focussed towards enhancing the quality of their existing products or bringing new and improved products to the market to provide the customer with maximum satisfaction. There motive for incurring the expenditures should not be to avail the tax incentives otherwise it will violate the very purpose for which it is given to them. The companies also need to abide by all the conditions laid down by the statue to avail the tax incentives. Reference Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Burns, L., Le Leuch, H. and Sunley, E.M., 2016. 7 Taxing gains on transfer of interest.International Taxation and the Nursing Industries: Resources Without Borders,132, p.160. Evans, C., Minas, J. and Lim, Y., 2015. Taxing personal capital gains in Australia: an alternative way forward. Gambiza, T.M. and Pinto, D., 2016. Sharing the rides but are we sharing the profits?.Tax Specialist,19(5), p.187. Harrison, J. and Keating, M., 2014. The deductibility of Sarbanes-Oxley costs incurred by Australasian companies.Accounting Research Journal,27(1), pp.52-70. Jallow, A., 2016. Demystifying the Ontology of Taxation Rulings in the Gambia: Issues and Challenges. James, S., Sawyer, A., Wallschutzky, I. (2015). Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom.eJournal of Tax Research,13(1), 280. O'Connell, G. and Young, A., 2017. Alternative assets insights: The future of stapled structures.Taxation in Australia,51(11), p.635. Peiros, K. and Smyth, C., 2017. Successful succession: Tax treatment of executor's commission.Taxation in Australia,51(7), p.394. Richardson, G., Taylor, G. and Wright, C.S., 2014. Corporate profiling of tax-malfeasance: A theoretical and empirical assessment of tax-audited Australian firms.eJournal of Tax Research,12(2), p.359. Smith, F., Smillie, K., Fitzsimons, J., Lindsay, B., Wells, G., Marles, V., Hutchinson, J., OHara, B., Perrigo, T. and Atkinson, I., 2016. Reforms required to the Australian tax system to improve biodiversity conservation on private land.Environmental and planning law journal,33(5), pp.443-450. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Taylor, G., Richardson, G. and Taplin, R., 2015. Determinants of tax haven utilization: evidence from Australian firms. Accounting Finance,55(2), pp.545-574. Tran-Nam, B., 2016. Tax Reform and Tax Simplification: Conceptual and Measurement Issues and Australian Experiences. InThe Complexity of Tax Simplification(pp. 11-44). Palgrave Macmillan UK. Webster, K. and Agustinos, N., 2014. Tackling base erosion and profit shifting through enhanced information exchange.J. Austl. Tax'n,16, p.108. Wrigley, K. and Crawford, R.H., 2017. Identifying policy solutions for improving the energy efficiency of rental properties.Energy Policy,108, pp.369-378.

Planning Is the Best Way to Improve the Quality of the Environment free essay sample

There is no agreed definition of ‘environmental planning’; most studies have had an arduous job in trying to meet a description for it as the environment covers a wide range of issues. In one sense, all Town and Country Planning is concerned with the environment. (Cullingworth Nadin, 1997, p163) But as the issue of environmental concerns have risen up the political agenda a number of non-planning organisations have had an increasing role to play. It must be noted that the role planning in the environment is not a new instrument in its protection; The Clean Air Acts of 1956 and 1968 prohibited the emission of dark smoke, in an effort to improve environmental quality. This essay intends to discuss the main instruments use in the contemporary planning system in the UK, which are handed the task of protecting and improving the environment. It begins by briefly outlining the reasons why planning is used for environmental protection and its new role in promoting sustainability. We will write a custom essay sample on Planning Is the Best Way to Improve the Quality of the Environment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page These objectives are highlighted in recent government papers and are explored in the objectives outlined in LA21. The next section reveals how the planning system might be seen as failing these objectives and its shortcomings by a brief comparison with other nations, thus providing conclusions for the suitability of planning as the best way of improving environmental quality. The United Kingdom’s Town and Country Planning system is the framework within which the development and use of land is determined. It provides a structure within which economic, social and environmental considerations can be weighed to help secure sustainable development. (DETR, 1996) Planning has been illustrated as the main advocate in achieving sustainable development; it is placed with the task to guide suitable development within a sustainable context via its development control methods. This seems an obvious choice as the framework within the UK planning system is already in place to successfully implement policy on sustainable development, throughout all levels of government. Traditionally the Town and Country Planning system in the UK has had a pro-development bias, it is argued that in order to improve and maintain the environment, planners have to alter this ethos to accept greener issues. What has always been apparent within the realms of environmental planning is the major role that politics plays. Indeed Britain’s reluctance in environmental concerns was partly due to the conservative regimes of promoting a market-led economy, free of state intervention, it was not until the 1980s that the ‘environment’ rose up the political agenda with the potential of being a major vote winner. Before which, it was argued by Thatcher that environmental planning had be taking place for some years via the planner’s use of material considerations. The Conservative government took a dramatic u-turn and its views on state free from intervention were quashed as it accepted the terms outlined in 1992 Earth Summit. The conference held in Rio de Janeiro, Brazil, hosted talks for one hundred and fifty nations, it was at this conference where sustainability found a structure, in Agenda 21. The following section discusses the issue of sustainable development and its implementation through Agenda 21, outlining the responsibility of the UK planning regime to enhance and protect the environment. Sustainable Development Agenda 21 It is argued that the UK Sustainable Development Strategy should be viewed as providing the guiding principles for environmental planning in the UK. Sustainability is seen as one of the main advocates for providing planning policies that protect and provide quality environments throughout the UK. It is certainly true that the issue of sustainability is a concept that surrounds environmental policy. However its large adoption since the resurrection of green issues in the 1960s has lead to is its overuse and ambiguity. The term has become a symbol of environmentalism in contemporary politics. Governments, academics and environmental groups have tried to attain an answer as they continue to commit to sustainable policy. It is hardly surprising that the idea of sustainability has encompassed a number of differing views, one of the most famous ideas is included in the 1987 Brundtland Report: Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs. ’ (as cited in Cullingworth Nadin, 1997, p164) However the issue of sustainable development became a reality in the creation of Agenda 21, in Rio, 1992. This marked a comprehensive world programme for sustainable development in the twenty-first century, and the adoption of a wide degree of public participation. In the UK this is organised at central and local government levels. The former resulted in the Sustainable Development Strategy of 1994. At the local level, Local Agenda 21 (LA21) calls for each local authority to prepare and adopt a local sustainable development strategy. LA21 provides an opportunity to promote and maintain environmental quality at a level where the public can immediately feel the effects. It is essential that LA21 is a process by which the public can get involved in environmental issues affecting their immediate area, thus educating the population in the concepts of sustainability. LA21 is the process of drawing up and implementing local sustainable development plans, with the local authority working in partnership with citizens, local organisations and businesses to achieve this. (RCEP, 1999, p7) LA21 intentions are not purely environmental; sustainability includes social and economic issues that cover the community as a whole in an effort to build a consensus between people, rather than the traditional, confrontational ways of working. Once goals are sought, progress can be made and evaluated, by measuring progress. However the UK government could be criticised for being a little slow to respond to the issues outlined in Rio, the guidance for local authorities was issued in 1998. It came in the form of the good practice guide on Planning for Sustainable Development, from the DETR. In 1999 Labour introduced a new strategy for sustainable development, entitled A Better Quality of Life, it highlighted four key principles: 1. Social progress which recognises the needs of everyone 2. Protection of the environment 3. Prudent use of natural resources 4. Maintenance of high and stable levels of economic growth and employment (DETR, 1999) However the guidance has been criticised for its lack of strategic vision, as it sets no quantitative targets or timetables. This is highlighted in the notion that it is a very broad document, as there is a need to secure the approval from other Ministries in order to initiate new policy commitments. (UWE, 2000) Problems of the planning system in protecting the Environment Advisory bodies have promoted the need for target-led planning for a number of years. The term objective-led planning is aimed at broader strategic goals, e. g. Improving air quality, whereas target-led planning relates to more specific goals, e. g. Ozone levels not exceeding a certain concentration over a specified time period, as in the case for the inner London Boroughs. However there is still reluctance by government to set concrete targets in some sectors or areas at national level. They prefer to leave it up to the lower tiers of government, which can often cause considerable strain, e. . Meeting housing targets. However target-led planning is slowly becoming the norm for many local authorities as they implement their plans. They usually involve targets for the protection of sites, air quality, waste recycling etc. Central advice is starting to emerge, referring to the advice outlined in the DETR’s Planning for Sustainable Development: Towards Better Practice, 1998; here it noted that guidance on sustainability should contain specific targets, which could be incorporated into RPGs. It is these relationships between national and local objectives which will need to be observed closely in the near future in order to determine how different interests are integrated in the final production of plans. In many areas, there needs to be a greater range of targets, with clear strategies for their implementation. The problem is that plans remain plans unless they are implemented and with only 30% of all local authorities having theirs in place in 1998, sustainable policy will remain unactioned theory. DETR, 1999a, p2) It is vital that the plans are implemented in order to set realistic targets. Environmental planning in the UK is currently in a period of significant change. This is at all levels and across many issues. The number of plans, strategies, begin produced today is far greater than at any previous period. This is partly the result of extensive criticism over many years from the lack of planning in areas; most of it derives from EU or international developments (80% of all UK environmental policy originated in the EU). Plans have been advocated as being the primary source of reference in determining sustainable objectives that improve the quality of the environment. Environmental plans have subsequently grown considerably from local authorities, government agencies and ad hoc groups, which has brought together different issues. The number of plans should not be seen as a problem, the important issue is whether their development is co-ordinated and to what effect decision-makers implement them. As we near 2002, the next Earth Summit will ask questions of LA21, as the UK councils are getting ready to launch their plans. However work has already begun on Community Plans, which outline strategies for the well being of the local area and its people, again all councils are required to produce these. In aim theyre very like LA21, it is not clear how the two will connect together. In some places the LA21 is acting as the first draft of the Community Plan, which has advantages and disadvantages. In other places completely different teams of officers are developing the Community Plan, and theres no guarantee of any connection between the two. It seems obvious that the people who took the trouble to have an input into the LA21 process will want to see some action come about as a result. Another concern is that Community Planning doesnt have the connection to the global picture that LA21 has built in. As environmental issues have become more complex, ways have been sought to measure the impacts of development. Environmental Impact Assessment (EIA) is a procedure introduced into the British planning system as a result of an EC Directive. EIA provides a powerful tool for aiding planning decisions; it has highlighted questions on the technical understanding of the environment and the availability of relevant information and skills. EIA needs to be able to subjectively demonstrate its understanding of development with their effects on the environment. The education of planners and access to environmental information is essential in making sense of the answers. Recent studies have shown that the UK does not have the extensive requirements for environmental assessment as some of its European counterparts. Sweden and the Netherlands have quite stringent regulations on the environmental assessment of its planning applications, New Zealand in particular requires all planning applications to have an environmental impact assessment statement. (UWE, 2000) This illustrates the differing views on sustainable objectives; countries such as Sweden and the Netherlands have interpreted it in terms of very specific principles, whereas the UK has applied a plethora of general statements, which incorporate the environment, economic and social dimensions of sustainability. However there is an overall general recognition from European countries towards the need for a more comprehensive view of planning. The importance of planning is perhaps best highlighted by looking at those nations which have a relatively weak framework; the USA system adopts a vary degree of influences, to the extent where it is difficult to identify any particular ethos. Major influences arise from the roles of non-governmental organisations and the US courts. It is worth noting that the USA has been one of the nations who have struggled to attain sustainable objectives. Is the UK planning system the best way to improve the environment? The UK needs to gain a greater understanding of sustainability and environmental protection and the implications for the operation of environmental planning. It seems that there are clear holes in national strategic planning, which have left the decisions to the lower tiers of government. Part of the reason could be the UK’s fairly complicated legislative framework, which perhaps needs to be simplified to allow for greater integration of environmental planning. IEEP, 1999, p60) This rigidness is reflected at all levels, but is particularly noticeable in local government where professional officers now have to understand the large scope of environmental policy, whilst adapting from an ethos of development led planning. Another factor is that senior planning officials may lack the environmental expertise needed to review planning applications. A issue accentuated by the fact most environmental data is presented with in-depth scientific knowledge, planners often have to sub-contract these aspects of an application to environmental experts. This is accentuated by the fact that pressure from central government to reduce the time taken to process planning applications may well conflict with environmental assessment, which invariably is a lengthy process. Criticisms of planners originate from the political nature of their profession. The key principle to maintain is the fact that the final decision rest with Politicians, planners have to remain the professional advisor, therefore the power to govern the land environmental will always remain in the hands of a political advocate. In reflection, planning in the UK has had a range of powerful tools that can effectively govern the environmental implemented in recent years. The main stimulus cannot be attributed to the national government, who have largely been apprehensive if not hostile in their approach to environmental policy. The spread of environmental concern is a direct result of public and international pressure; consequently governments have had to respond. The environment’s direct conflict with development has ensured that action has filter down to planning systems, which can effectively govern and control evelopment. The huge task of ensuring sustainable objectives is thus left to the local authority via the guidance from regional and central government, however the vagueness of which, means that LA21 objectives will vary greatly. This uncertainty has ensured that local sustainable development plans have been slow to be implemented. This is accentuated by the government’s reluctance to establish target-led planning, which could provide a valuable insight on how to tackle sustainable objectives head on. Therefore the issue of planning as the best means to improve environmental quality does represent an insincere statement. Planning is certainly a powerful tool in environmental protection, which is perhaps not being utilised to its fullest extent, but it will always have a heavy political influence. The growth of agencies outside the planning regime such as the Environment Agency can help ensure that environmental quality is maintained.