2,352 research outputs found

    Insights on the spatial configuration of collective spaces within forming dynamics: the relation between infrastructure and urban transformation in Plaça de les Glòries Catalanes

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    The research seeks to produce insights on the spatial configuration of collective spaces where large scale infrastructure propels urban transformation. Focusing on the meaning, character and programmatic qualities of urban spaces in transformation as outcomes of fluctuating processes, it deals with complex spatial forming dynamics of urban streetscapes: the non-traditional conjugations of spaces, boundaries and territories. These spaces foster unexpected notions of proximity, territoriality, permeability and critical boundaries, investigated by means of specific parameters manifesting and interacting in time. This can help upgrade the design of architecture and urban projects to innovative techno-cultural practices and improve their integration in the urban fabric; urgent matter within the hyper-complex conditions of contemporary urban realities. The case of Plaça de les Glòries Catalanes in Barcelona, where a car-oriented open-space based on a variety of spatial manifestations turns into a formalized urban centrality, is used to unveil the complex convergence of streetscapes and urban infrastructures in contemporary urban transformations

    A survey of tax compliance costs of Flemish SMEs: magnitude and determinants

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    This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs exceeding over 7% of gross added value are relatively high. Value-added tax, labor taxes, and corporate taxes are the main components of tax compliance costs. In addition, our evidence confirms the regressivity hypothesis, according to which smaller companies face relatively higher compliance costs. Furthermore, industry, age, and the proportion of blue-collar workers prove to be determining factors of relative compliance costs. Our study concludes by formulating a number of policy recommendations that might contribute to lower compliance costs

    The Explorative Strategy of Engagement: Atelier Bow-Wow’s Rebière Street Project in Paris

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    The project of Rebière Street in Paris is the first housing project of Atelier Bow-Wow outside Japan. In the framework of the Porte Pouchet renovation project, a portion of the street along the cemetery was declassified to reduce its width and to build 180 apartments in the resulting free strip. The different plots were assigned to several local and foreign architecture offices. This project is symptomatic of an emerging practice in architecture that sees offices with discourses based on local anchorage taking advantage of globalisation to propose cutting-edge spatial quality in remote locations. The close reading of the project with tools provided by the sociology of engagement allows valuable insights in the production of form in remote practice. If human primary relation to the environment coincides with a regime of engagement based on familiarity, in remote practice the relation to the environment and the local anchorage are de facto mediated. This mediation implies a systemisation of the design process. The legitimacy of this systematisation is by nature questionable and can be a source of doubt or anxiety. Addressing the design process in relation to the ideas of scale of confidence, seizure, adherence and the explorative regime of engagement this article examines how the attempts of Atelier Bow-Wow to deal with the remoteness of the site influence the production of form

    Three-dimensional confocal µ-XANES on mineral inclusions in natural diamonds

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