Dissertations / Theses on the topic 'Colorado. Department of Revenue'

<p> Drug addiction and abuse in the United States has reached epidemic levels, and marijuana is the most used and abused illegal drug. With the legalization of marijuana for recreational use in Colorado, marijuana use has increased even further. Even though the legalization of medical marijuana occurred in November, 2000, and legalization of recreational marijuana use has occurred even more recently, November 2012, the full effect of the implementation of recreational marijuana on police agencies in Colorado remains unknown. Although Colorado law enforcement organizations will soon face the challenge of hiring officers with a history of past marijuana use, many Colorado departments have not modified recruitment and hiring policies. Coleman and Goodman&rsquo;s snowballing sampling technique resulted in a sample of 20 Colorado police officers who discussed department policies that allow for the hiring of officers with a history of prior marijuana use. This discussion included their attitudes toward coworkers hired under such policy and factors that may influence those feelings. Data were collected through direct interaction by in-depth, one-on-one, informal and unstructured interviews. Participant interviews were transcribed, uploaded to NVivo 11, and coded. Results of data analysis showed participants did not have adverse thoughts or feelings about the departmental policies that allowed for the hiring of an individual with a history of marijuana use, as long as those individuals met departmental standards and recreational marijuana policy. However, some factors may influence their perception of the police officer, such as how long the police officer used marijuana, how long the police officer had gone without using marijuana, and the nature in which the police officer used marijuana (experimental, recreational/social, or chronic). Knowledge of these perceptions may help departments create new hiring policies or modify those that already exist.</p><p>

The aims of this thesis are (i) to identify problems in the area of information management that affect the Malaysian Inland Revenue Department (MIRD), and (ii) to propose a way forward for dealing with them.The problem-identification part of the project triangulates data obtained from documentary analysis, observation in the MIRD, and interviews with three groups of stakeholders: management, employees and the public. The MIRD's activities are found to be characterised by conflicting views over government bureaucratic, management-cultural and legal issues, and by coercion in the form of racism. In addition, a substantial - section of the Muslim population disagrees with the whole concept of the secular concept of tax-paying, preferring to pay a religious levy. These problems are adversely affecting public perception of the MIRD, resulting in loss of cooperation. However, hope for improvement is provided by senior management's commitment to change, an ongoing project to upgrade information management, and the existence of mechanisms for communication which can be developed.As a result of the analysis of problems, the researcher has devised a new Information Management Model, the Participative Information Management Model (PIM) which, it is argued, could help improve the situation. The model draws heavily on Ackoff's methodology of Interactive Planning, but the approach is modified by the inclusion of measures for addressing, prior to enactment, the problems of coercion which would frustrate participation. By improving communication and participation within the MIRD, and between the MIPD and the public and the Federal government, it is hoped that a situation can be created in which most of the issues currently confronting the MIRD will be capable of solution by the stakeholders themselves.

This thesis examines the use of tax incentives to promote foreign direct investment (FDI) in Thailand and the issues arising out of the way in which the Thai revenue system has chosen to implement these incentives. Thailand experiences sporadic political unrest, and has been affected by regional and global economic crises. Since FDI appears to increase economic growth and help the host country to achieve sustainable development, the Thai government has a clear policy to encourage FDI. Tax incentives have become a significant weapon in the Thai government’s arsenal for encouraging this aim. This thesis presents a detailed analysis of the tax incentives and the mechanisms used for their implantation. Analysis reveals that, unfortunately, the Thai government has also chosen to deliver the administration of tax incentives in to the hands of two separate bodies ─ the Revenue Department and the Board of Investment (BOI). This strategy is problematic because it creates unnecessary difficulties and uncertainty in the administration of incentives and promotes confusion among foreign investors. The jurisdictional problems inherent in the system of the dual allocation of tax incentive powers are highlighted in the landmark Minebea case, which involved conflicting interpretations by the Revenue Department and the BOI. In addressing these jurisdictional problems, this thesis examines norm conflict resolution principles in general and the lex specialis in particular, and argues that the Investment Promotion Act of 2001 (IPA 2001), being a special law, and so overrides the more general provisions of the Revenue Code. Two solutions are suggested in order to tackle the current problem: 1) to amend the IPA 2001 to specify methods of tax calculation and clearly define problematic terms and 2) to incorporate the tax incentive provisions provided for BOI-promoted companies into the Revenue Code. This is based on the premise that all tax matters, including tax incentives provisions, should be administered only by the revenue authority, i.e. the Revenue Department.

State grants are perceived to mitigate the fiscal disparities among local governments in providing services. However, cutbacks in state grants as a result of changes in state grant policy in different states affect local expenditures dedicated to maintaining service provisions to citizens. This dissertation constructs a theoretical model to explain the extent to which and the ways in which types of state grants, revenue diversity, and form of local government impact local spending and the provision of public programs when local governments experience cuts in state grants. The dissertation also argues that when facing state grant cuts, local governments with a council-manager form of government and with higher revenue diversity will experience reduced change in local expenditures and that decreases in state categorical grants will lead to more cuts in distributive program expenditures. Given the diversity of state and local arrangements, this dissertation conducts a comparative and panel data study to test the hypotheses in 351 and 271 municipalities in Massachusetts and Colorado, respectively, in 2000 through 2008. The empirical results indicate that the form of government and the degree of revenue diversification have a greater impact on the local spending behaviors in Colorado than in Massachusetts. Meanwhile, decreases in state categorical grants lead to more cuts in distributive program expenditures in both Massachusetts and Colorado. This dissertation concludes that the theoretical model explains the effects of state grant reductions on local spending better in Colorado than it does in Massachusetts.

Thesis (MPA)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: Corruption is a global cause for concern due to its negative impact on development. The complex issues surrounding corruption have motivated many researchers, strategists and planners to explore strategies to combat all activities relating to its causes and effects, both in the public and private sector. These efforts have produced a great deal of information, ideas and definitions related to this subject. However, there are still some gaps in understanding, and scope for further exploration. This thesis looks at the anti-corruption strategies of the Zimbabwe Revenue Authority (ZIMRA), Customs Division, at Beitbridge Border Post, with specific reference to the following issues: causes of corruption, consequences, and gaps in the ZIMRA’s anti-corruption initiatives. The thesis also makes some suggestions of remedies and recommendations for implementation. This study establishes that poor and skewed remuneration within the ZIMRA has contributed to the officers soliciting bribes from travellers and traders. Low salaries, not only in the ZIMRA Customs Department but the whole public sector, have forced revenue officers to seek rent from travellers and traders who are also keen to avoid paying onerous customs duties and long queues at border posts. These long queues at the Beitbridge Border Post coupled with poor sanitation facilities contribute to travellers and traders offering bribes to customs officers so as to get quick clearances. The study also observes that there are weak customs clearance systems and facilities within the Zimbabwe customs at Beitbridge Border. For instance, technology, which could play a fundamental role in combating corruption as it increases transparency and accountability, especially through e-governance facilities, is not fully utilised. Despite the introduction of the Automated System for Customs Data (ASYCUDA) software it was established that customs officers colluded with travellers and traders to manipulate the system, which is normally monitored from elsewhere. Although data is not readily accessible due to the sensitive nature of this research, and the politicisation and classification of such data, such cases of corruption led to high revenue leakages. The study also discovered that illegal and banned substances have been smuggled and found their way into the country due to the inefficiency of customs officials, which is mainly caused by corruption. Nevertheless, there are also indications that the ZIMRA considers corruption to be a problem that needs to be stopped. As the country has been experiencing serious internal economic problems, customs duties have proved to be a good source of revenue especially because of the huge Zimbabwean diaspora and the severe shortages of basic commodities within the country. However, this study observes that there is still a lack of synchronisation of anticorruption initiatives by the ZIMRA and other anti-corruption agencies such as the police. Anti-corruption strategies and remedies that may be implemented to curb increasing corruption cases at the border are also addressed in the study. Firstly, the existing ASYCUDA software, which is a significant goods clearance and corruption busting tool, should be properly leveraged to detect all the cases of false declaration of goods and the use of fake codes. This software should ideally be operated by highly motivated, correctly trained officials, who should also be monitored by other anti-corruption agencies. Additional monitoring could be done through surveillance cameras and increased lighting. In addition, these could be complemented by highway patrols of ZIMRA customs officials and police to detect and impound any smuggled or undeclared goods. Furthermore, more awareness campaigns should be conducted throughout the country to educate people about the evils of border-related corruption. The study also recommends that all these initiatives be accompanied by improved conditions of service and remuneration for customs officials. Anti-corruption agencies should be capacitated and optimally remunerated. Intermediate managers should be given performance frameworks based on best standards. However, having noted all these possible remedies, the study argues that, as long as the broader political environment remains weak, these initiatives will not generate their own internal logic and strength to work successfully, as is indeed the case currently. A key argument that this thesis makes is that the mere existence of institutions, mechanisms and instruments does not translate into an effective operation as long as the broader context is weak and not conducive.<br>AFRIKAANSE OPSOMMING: Korrupsie is wêreldwyd ’n rede vir kommer vanweë die negatiewe impak wat dit op ontwikkeling het. Die komplekse kwessies daaromheen het vele navorsers, strategiste en beplanners gemotiveer om strategieë te ondersoek om alle aktiwiteite rakende die oorsake en gevolge daarvan in beide die openbare en die private sektor te beveg. Hierdie pogings het ’n groot hoeveelheid inligting, idees en definisies in verband met hierdie onderwerp na vore gebring. Daar bly egter gapings in die verstaan daarvan, dus is daar is ruimte vir verdere ondersoek. Hierdie tesis beskou die antikorrupsiestrategieë van die Zimbabwiese Inkomsteowerheid (Zimbabwe Revenue Authority (ZIMRA)) se Doeane-afdeling by die Beitbruggrenspos, met spesifieke verwysing na die volgende: oorsake van korrupsie, nagevolge, en gapings in die antikorrupsie inisatiewe van die ZIMRA. Die tesis bied ook voorstelle met betrekkig tot regstelling en doen aanbevelings vir implementering. Hierdie studie het vasgestel dat swak en oneweredige vergoeding in die ZIMRA daartoe bydra dat beamptes omkoopgeld van reisigers en handelaars vra. Lae salarisse, nie net in die ZIMRA doeane-afdeling nie, maar dwarsdeur die openbare sektor, het beamptes daartoe gedryf om huur te vra van reisigers en handelaars wat ook gretig is om die betaling van gewigtige doeaneregte en lang toue by grensposte te ontduik. Hierdie lang toue by die Beitbrug-grenspos, tesame met swak sanitasiegeriewe, dra ook daartoe by dat reisigers en handelaars omkoopgeld aan doeanebeamptes bied om daardeur vinniger klaring te verkry. Die studie noem ook die swak uitklaringstelsels en fasiliteite by die Zimbabwe doeane by die Beitbrug-grenspos. Tegnologie wat ’n grondliggende rol in die bestryding van korrupsie kan speel omdat dit deursigtigheid en aanspreeklikheid bevorder, veral deur middel van estaatsbestuur fasiliteite, en word byvoorbeeld nie ten volle benut nie. Ten spyte van die aanskaf van sagteware wat doeanedata outomatiseer (Automated System for Customs Data (ASYCUDA)) is vasgestel dat doeanebeamptes met reisigers en handelaars saamspan om die stelsel, wat normaalweg van elders gemoniteer word, te manipuleer. Alhoewel data vanweë die sensitiewe aard van hierdie navorsing en die politisering en klassifikasie van sodanige data nie geredelik toeganklik is nie, het sulke gevalle van korrupsie tot grootinkomstelekkasies gelei. Die studie het ook ontdek dat onwettige en verbode middels gesmokkel word en die land binnedring as gevolg van die ondoeltreffendheid/ onbekwaamheid vn die doeanebeamptes, grootliks vanweë korrupsie. Desnieteenstaande is daar ook tekens dat die ZIMRA korrupsie as ’n probleem ervaar wat tot ‘n einde moet kom. Aangesien die land ernstige binnelandse ekonomiese probleme ervaar, word doeaneregte as ‘n goeie bron van inkomste gesien, veral vanweë die grootskaalse Zimbabwiese diaspora en die ernstige tekort aan basiese koopware in die land. Die studie ervaar egter dat daar steeds ‘n gebrek is aan gesinkroniseerde antikorrupsie inisiatiewe deur die ZIMRA en ander antikorrupsie instansies soos die polisie. Antikorrupsie strategieë en regstellings wat geïmplementeer kan word om toenemende gevalle van korrupsie op die grens te bekamp, word ook in die studie aaangespreek. Eerstens behoort die bestaande ASYCUDA-sagteware, wat ‘n beduidende instrument vir goedereklaring en die ontbloting van korrupsie is, behoorlik aangewend word om alle gevalle van valse verklaring van goedere en die gebruik van vals kodes op te spoor. Die ideaal is dat hierdie sagteware deur hoogs gemotiveerde an behoorlik opgeleide beamptes hanteer word en dat hulle ook deur ander antikorrupsie agentskappe gemoniteer word. Bykomende monitering kan met behulp van waarnemingskameras en verbeterde beligting gedoen word. Hierbenewens kan hierdie pogings aangevul word deur snelwegpatrolering deur ZIMRA doeanebeamptes en die polisie om enige gesmokkelde of onverklaarde ware op te spoor en te skut. Verder behoort meer bewusmakingsveldtogte dwarsoor die land aangebied word om mense oor die euwel van grensverwante korrupsie in te lig. Die studie beveel aan dat al hierdie inisiatiewe met verbeterde diensomstandighede en vergoeding vir doeane-amptenare gepaard moet gaan. Antikorrupsie instansies behoort bemagtig en optimaal vergoed te word. Prestasie-raamwerke wat op beste standaarde gebaseer is, behoort aan intermediêre bestuurders voorsien te word. Tesame met al die moontlike oplossings wat genoem is , word daar egter geargumenteer dat hierdie inisiatiewe nie hul eie interne logika en die krag om suksesvol te werk, sal kan genereer nie so lank as wat die breër politieke omgewing swak bly, soos dit tans die geval is. ’n Sleutel-argument wat in die tesis aangevoer word is dat die blote bestaan van instellings, meganismes en instrumente nie in doeltreffende werking omgeskakel kan word nie so lank as die breër konteks swak is en nie daartoe bevorderlik is nie.

Master of Science<br>Department of Statistics<br>John E. Boyer Jr<br>In order to impose fair taxes on properties, it is required that appraisers annually estimate prices of all the properties in each of the counties in Kansas. The Department of Revenue of Kansas oversees the quality of work of appraisers in each county. The Department of Revenue uses ratio data which is appraisal price divided by sale price for those parcels which are sold during the year as a basis for evaluating the work of the appraisers. They know that there are outliers in these ratio data sets and these outliers can impact their evaluations of the county appraisers. The Department of Revenue has been using a simple box plot procedure to identify outliers for the previous 10 years. Staff members have questioned whether there might be a need for improvement in the procedure. They considered the possibility of tuning the procedure to depend on distributions and sample sizes. The methodology as a possible solution was suggested by Iglewicz et al. (2007). In this report, we examine the new methodology and attempt to apply it to ratio data sets provided by the Department of Revenue.

Masters in Public Administration - MPA<br>Red Cross War Memorial Children’s Hospital (RCWMCH), located in Cape Town, South Africa, is the only hospital in sub-Saharan Africa dedicated to children. It renders world–class public health-care services to sick children; 95% of which come from the poor, local and distant communities and require specialised treatment to recover. This case study aims to explore the factors associated with debt management and revenue-enhancing strategies in the Hospital Fees Department (HFD). The primary objective of the study is to examine the way in which the hospital manages outstanding debt and identify different empirical methods to improve revenue collection. In order to ensure the cost recovery of services, members of the public are billed and the expectation is, of course, for the bills to be paid. The hospital has a Hospital Information System (HIS) in place that consists of Clinicom and the Accounts Receivable System (ARS). The business design of Clinicom ensures that patient information is recorded and billed correctly. The ARS, on the other hand, ensures the collection of debt and reconciliation of state funds. The reason for choosing the HFD is that this component influences service delivery and funding. The importance of cost recovery to improve service delivery coincides with the Constitution of the Republic of South Africa and it is for this reason that people have the right to basic services. By making for sure revenues are collected, it ensures that the improved health-care services, to which they are entitled, are delivered to members of the public at the RCWMCH. The primary approach employed to collect information is made using structured questions and interviews with the members of the public and the RCWMCH management. The secondary approach is through the use of books in the field of finance, the HFD annual reports and policies. The study concludes with findings and makes recommendations to the RCWMCH management, the South African government and the academic arena at large. The researched information can be used as a tool to manage outstanding debt and improve revenue collection for the RCWMCH and other hospitals that face similar circumstances.

碩士<br>高雄醫學大學<br>醫務管理學研究所碩士在職專班<br>98<br>Study objective The present study aimed to determine the feasibility of forecasting the emergency department (ED) revenue and patient volumes based on the three aspects of meteorology, organization and socio-economy. Methods In this retrospective study, we attempted to predict the monthly ED revenue and trauma, non-traumatic, pediatric patient volumes in the future intermediate period with the method of Box-Jenkins Auto-Regressive Integrated Moving Average (ARIMA) time-series model. Data for analysis were the counts of monthly revenue and patient volumes at the ED of an acute care regional general hospital from Jan. 2005 to Sep. 2009. Patients were stratified into three divisions: trauma, non-traumatic and pediatric patients. The ARIMA method was separately applied to each of the income and the three separate divisions. Independent variables explored in the model were monthly average of daily maximum and minimum temperature, daily relative humidity and monthly rain fall in meteorological aspect; trauma, pediatric, non-traumatic patient volumes in organizational aspect and variation of stock market index in socio-economic aspect. Results The three aspects had different influences on ED revenue and patients volumes. The ED revenue tended to increase with the maximum temperature, relative humidity, rain fall, non-traumatic and traumatic visits; and decrease with the minimum temperature. Traumatic patient volumes increased with the minimum temperature and the stock market index fluctuation. Non-traumatic visits tended to increase with the maximum temperature, relative humidity and the stock market index fluctuation. The pediatric visits increased with the maximum temperature and relative humidity but decreased with the minimum temperature. The model of intermediate forecasting ED revenue had reasonable to good results. And it is accuracy for traumatic patient volumes is good to excellent; for non- traumatic patient volumes is reasonable to good; but for pediatric patient volumes, it’s not good. Conclusion Meteorological, organizational and socio-economic predictors can make an accurate forecasting model for intermediate ED revenue, traumatic and non-traumatic patient volumes.

碩士<br>國立臺北大學<br>企業管理學系<br>102<br>Enterprise management is a dynamic and continuous investment behavior. Among the issues between investment behavior and financial management, the supply and demand of net working capital is a key factor. Throughout the investigation of the supply, demand and shortage of net working capital, we could diagnose a company’s capital flow and financial operation quality. In this study, two firms, HOLA and the Far Eastern Department Stores, within the Taiwan department store industry are selected. The quarterly data, ranging from 2000 to 2013, of net revenue, the supply, demand and shortage of working capital were collected. Using the SAS X-11 classical time series decomposition model, stable and moving seasonality tests are examined. The X-11 forecasting models are constructed and the forecasting accuracy is checked for all variables using the MAPE index. The conclusions are as follows: 1.The seasonal stability tests show that there are significant differences in some of variables. 2.The seasonal mobility tests show that there are significant differences among these four variables. 3.The MAPE for all research variables are less than 2%, indicating the forecasting model is very accurate and useful.