The objective of the study was to determine how visitors perceive park management method alternatives to preserve scenic beauty in Mounds State Park, and how other factors, such asvisitor characteristics and primary purpose for visiting the state park affected their preferences. Additionally, this study has presented a comparison of preferences for park management approaches between park managers and visitors, and a relationship between visitors' perceptions of scenic beauty and other factors. Furthermore, this study explored the contribution of a qualitative analysis. The result showed that visitor preferences for some park management approaches were influenced by sociodemographic characteristics, while visitor preferences for other park management approaches were influenced by the current state of scenic conditions in the park. Differences were observed between park manager's perceptions and visitors' perceptions. Visitors' perceptions of scenic beauty were related to whether or not they had visited the park in the past. Finally, it was clear that qualitative analysis was worthwhile for obtaining information that quantitative data could not provide. / Department of Natural Resources and Environmental Management

Over the last decade there has been an increasing trend by governments in Australia and throughout the world to use the skills and expertise of the private sector in developing and implementing infrastructure projects. The agreement for these projects must allocate responsibility for dealing with the risks which may arise to either the government directly, or on behalf of consumers, or to the private sponsor. / This thesis investigates risk allocation in the private provision of infrastructure, particularly in build-own-operate (BOO) and build-own-operate-transfer (BOOT) projects. Its primary objective is to identify a framework for efficient risk allocation so that decision makers can assess the efficiency of the risk allocation in past projects and can attempt to increase the efficiency of the risk allocation in future projects. / This thesis defines an efficient situation as one where the risk allocation cannot be varied without the total risk premium for the entire project being increased, and approach based on Pareto optimality. As it is almost impossible to determine the true risk premium charged by parties for risk bearing, risks should be allocated to the party best able to control and manage them. This is explained to mean the party which is best able to control or manage the likelihood of the risk occurring or the size of its consequences if it does occur. It also means the party with the best access to reasonable mitigation techniques and the party which is least risk averse. Those exogenous risks which are not easily allocated in this way should be shared so that both parties, the sponsor and the government, have an incentive to manage them. Some of the options for sharing these risks are examined. / The application of the theory of efficient risk allocation is simplified by using a categorical risk framework. This approach is then tested on seven case studies of recent Australian projects spanning several industry sectors. Finally, the theoretical hypotheses and assumptions are tested in a survey of key participants in the Australian private infrastructure industry. This survey not only confirms that the basic theory for efficient risk allocation is valid but also identifies the key areas of concern to the private sector when it considers project risk allocation. Risks of concern are identified and possible options for risk sharing are investigated. / This thesis concludes that it is possible to achieve efficient risk allocations in practice, and that by achieving this outcome transaction costs can be reduced, allowing cheaper infrastructure services to be supplied to the community. However, several hurdles to achieving this outcome are identified. These include the peculiar characteristics of banks and their position in projects funded using non-recourse project finance, and the fact that most private firms fail to value potential upside risks as highly as they fear potential losses due to downside risks. / More work is needed to understand and overcome these hurdles if efficient risk allocation is to be achieved in the real world. It is only then that governments can be sure that they are providing private sector infrastructure services to the community at the lowest overall cost.

Over the last decade there has been an increasing trend by governments in Australia and throughout the world to use the skills and expertise of the private sector in developing and implementing infrastructure projects. The agreement for these projects must allocate responsibility for dealing with the risks which may arise to either the government directly, or on behalf of consumers, or to the private sponsor. / This thesis investigates risk allocation in the private provision of infrastructure, particularly in build-own-operate (BOO) and build-own-operate-transfer (BOOT) projects. Its primary objective is to identify a framework for efficient risk allocation so that decision makers can assess the efficiency of the risk allocation in past projects and can attempt to increase the efficiency of the risk allocation in future projects. / This thesis defines an efficient situation as one where the risk allocation cannot be varied without the total risk premium for the entire project being increased, and approach based on Pareto optimality. As it is almost impossible to determine the true risk premium charged by parties for risk bearing, risks should be allocated to the party best able to control and manage them. This is explained to mean the party which is best able to control or manage the likelihood of the risk occurring or the size of its consequences if it does occur. It also means the party with the best access to reasonable mitigation techniques and the party which is least risk averse. Those exogenous risks which are not easily allocated in this way should be shared so that both parties, the sponsor and the government, have an incentive to manage them. Some of the options for sharing these risks are examined. / The application of the theory of efficient risk allocation is simplified by using a categorical risk framework. This approach is then tested on seven case studies of recent Australian projects spanning several industry sectors. Finally, the theoretical hypotheses and assumptions are tested in a survey of key participants in the Australian private infrastructure industry. This survey not only confirms that the basic theory for efficient risk allocation is valid but also identifies the key areas of concern to the private sector when it considers project risk allocation. Risks of concern are identified and possible options for risk sharing are investigated. / This thesis concludes that it is possible to achieve efficient risk allocations in practice, and that by achieving this outcome transaction costs can be reduced, allowing cheaper infrastructure services to be supplied to the community. However, several hurdles to achieving this outcome are identified. These include the peculiar characteristics of banks and their position in projects funded using non-recourse project finance, and the fact that most private firms fail to value potential upside risks as highly as they fear potential losses due to downside risks. / More work is needed to understand and overcome these hurdles if efficient risk allocation is to be achieved in the real world. It is only then that governments can be sure that they are providing private sector infrastructure services to the community at the lowest overall cost.

Thesis (M. Hous. M.)--University of Hong Kong, 1997. / Includes bibliographical references.

Thesis (M.P.A.)--University of Hong Kong, 1998. / Includes bibliographical references (leaf 116-118).

Thesis (M.P.A.)--University of Hong Kong, 1998. / Includes bibliographical references (leaves 116-118). Also available in print.

Thesis (M.Hous.M.)--University of Hong Kong, 1997. / Includes bibliographical references. Also available in print.

Thesis (M.Soc.Sc.)--University of Hong Kong, 1983. / Also available in print.

Nous relatons comment nous avons bousculé les habitudes décisionnelles de 3 organisations en leur proposant d’intégrer une procédure souvent peu ou pas formalisée : le débat. Les organisations focalisent la majorité de leurs ressources sur la construction ou l’utilisation d’outils rationnels (Cabantous et Gond 2010, 2012; Cabantous, Gond, et Johnson-Cramer 2010; Subramony 2006), qui hiérarchisent un certain nombre d’options, mais qui sont insuffisants en termes de diversification des arguments disponibles (Hollard et Vion 2006).La théorie du sensemaking (Weick 1995, 1979, 2012, 1988; Weick, Sutcliffe, et Obstfeld 2005), notre cadre analytique, insiste au contraire sur l’importance de mettre en débat les croyances des acteurs dans le processus organisant (organizing).Nous avons mobilisé l’outil « cartes cognitives » (Allard-Poesi 1996; Cossette 1994, 2004; Eden 1992; Eden, Ackermann, et Cropper 1992; Axelrod 1976; Verstraete 1997a, 1998) dans 3 collectivités territoriales pour créer du débat. Or, l’utilisation des outils n’est pas neutre, et les théories sous-jacentes à ceux-ci sont performées par leur usage (Cabantous et Gond 2010, 2012; Cabantous, Gond, et Johnson-Cramer 2010).À quelles conditions pouvons-nous performer la théorie du sensemaking grâce aux cartes cognitives ? La réponse apportée par notre étude à cette question est que les procédures organisationnelles freinent la performation de la théorie du sensemaking dans les organisations, mais que l’utilisation des cartes cognitives des croyances peut provoquer chez les acteurs un écart cognitif favorable à l’adoption d’un modèle de décision énactionnel, améliorant ainsi la prise en compte des informations. / In this study, we narrate how we shaked decisionnal habits in three organizations by proposing them to integrate a new procedure, often not formalized, into the decision process : debate. Organizations indeed focus most of their resources on the building or the use of rational tools (Cabantous et Gond 2010, 2012; Cabantous, Gond, et Johnson-Cramer 2010; Subramony 2006), wich rank a certain number of options but are not sufficient to diversify the available arguments (Hollard et Vion 2006).The theory of sensemaking (Weick 1995, 1979, 2012, 1988; Weick, Sutcliffe, et Obstfeld 2005) insists on the contrary on the importance to debate about beliefs into organizing.In order to implement organizationnal debate, we used cognitive mapping (Allard-Poesi 1996; Cossette 1994, 2004; Eden 1992; Eden, Ackermann, et Cropper 1992; Axelrod 1976; Verstraete 1997a, 1998) in three municipalities. The use of tools is not neutral, and theories are performed through them (Cabantous et Gond 2010, 2012; Cabantous, Gond, et Johnson-Cramer 2010).At which conditions is it possible to perform the theory of sensemaking thanks to cognitive cards ? The answer we brought through our study is that organizational procedures slow down performation of the sensemaking theory, but that the use of cognitive cards may create a cognitive gap propitious for the adoption of an enactionnal model of decision, which improves the consideration of diverse informations. In consequence, our studies allowed us to discuss the sensemaking theory, which neglects the constraining aspect of procedures above cognitive processes such as performation and decision.

Cette thèse est une contribution à la littérature consacrée aux réformes fiscales. Le prétexte a été la réforme du code général des impôts du Sénégal, intervenue en 2012. La démarche s’appuie sur l’étude de trois thématiques (impact de l’environnement des affaires, impact de la réduction de l’impôt sur le revenu et évaluation de la capacité financière de l’administration fiscale) qui couvrent les principales préoccupations de la nouvelle législation fiscale. Au préalable, une approche expérimentale permet d’avoir un aperçu des difficultés du nouveau code.Les résultats montrent que des difficultés persistent dans l’exécution effective de certaines dispositions du code.Par ailleurs, les vérifications empiriques permettent de confirmer le caractère prioritaire de l’amélioration de l’environnement des affaires. En outre, les pertes de recettes fiscales auraient pu être atténuées en procédant à une baisse progressive de l’impôt sur le revenu combinée avec un relèvement progressif du taux de l’impôt sur les sociétés.Enfin, la thèse propose une approche alternative de fixation des objectifs de recettes fiscales plus rigoureuse se basant sur la capacité financière de l’administration fiscale plutôt que sur le niveau de dépenses à exécuter. Une telle démarche améliore sensiblement la programmation budgétaire. / This thesis contributes to the literature dedicated to tax reforms. The recent changes initiated in the Senegalese tax system motivated this research. Three main measures of this new tax legislation were investigated. Those decisions include changes introduced to improve business environment, the income tax reduction and corporate tax increase. An experimental survey completes this analysis providing an overview of difficulties faced in implementing the new system. As a matter of fact, results show that some of the decisions made as part of the reform suffer from delays in their effective entry into force.Furthermore, empirical investigations confirm business environment improvement as being a top priority issue to be addressed by the reform. Regarding the income tax reduction, findings suggest that a progressive approach is preferred both in lowering the income tax and increasing the corporate tax.To finish, an innovative approach is proposed to set tax revenue targets. The method rather focuses on the tax administration ability to collect funds than spending needs. Such approach significantly improves budget programming.