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1
Frias, Anguiano Judith Alejandra. "Unions, taxes, and the changing Mexican labor market, 1990-2007." Diss., Restricted to subscribing institutions, 2008. http://proquest.umi.com/pqdweb?did=1692785511&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.
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Veen, Anthonius Peter van. "Studies in wage bargaining the influence of taxes and social security contributions on wages /." Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1997. http://arno.unimaas.nl/show.cgi?fid=5916.
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3
Duffy, Shawn P. "Social Security : a present value analysis of Old Age Survivors Insurance (OASI) taxes and benefits /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA306111.
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Thesis (M.S. in Management) Naval Postgraduate School, December 1995.Thesis advisor(,):David R. Henderson, Katsuaki L. Terasawa. "December 1995." Includes bibliographical references. Also available online.
4
Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.
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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.
5
Beach, Robert R. "Essays in social security: net of benefits tax rates, labor supply, savings and welfare." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54489.
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In the standard case in which the interest rate is assumed to be greater than the rate of population growth, implementation of a social security program leads to a reduction in capital formation and a loss of welfare of the representative individual. This dissertation asks whether the parameters of a stylized social security program can be manipulated to reduce this welfare loss. By attaching weights to the earnings used in computing the average monthly earnings, an instrument is created which the social security administrator can use to manipulate the net marginal tax rates and the relative cost of leisure between years. If, as a result, aggregate savings increase, then steady-state welfare may also increase.
The effect of changing the weights in the benefit formula is considered first in a simple three-period partial equilibrium model. Individuals work for two periods and are retired in the third. It is shown, under assumptions of separability, that first-period labor supply must go up and second-period labor supply must go down in response to an increase in the earnings weight attached to the first period. Furthermore, although there is an element of ambiguity, a strong case can be made that aggregate savings must increase. It is also shown that, contrary to intuition, a zero net tax is not neutral and in fact must lead to a reduction in capital formation and welfare.
These same issues are then considered in a many-period model in which interest rates and wage rates are allowed to respond to changes in aggregate savings. It is found that alternatives to the current program that provide more weight to earnings of younger workers can reduce the welfare loss by a small amount. Because of the intractability of the many-periods case a computer simulation is used to perform the analysis.
In addition, the adjustment costs of a public savings program are considered. (Feldstein, among others, has suggested that social security be used as a vehicle for a public savings program to increase private investment in the economy.) It is shown that while such a program would adversely affect that welfare of a number of generations, these welfare losses are quite small: less than 0.05% for all the cases considered.Ph. D.
6
Shin, Raymond K. "The effect of age on workers' social security plans." Connect to Electronic Thesis (CONTENTdm), 2009. http://worldcat.org/oclc/449174092/viewonline.
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Barbosa, Daniel Marchionatti. "Não-cumulatividade da Cofins e do PIS." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/31324.
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Esta monografia tem por objetivo delimitar natureza jurídica, eficácia e conteúdo da não-cumulatividade da Cofins e do PIS, prevista no art. 195, §12, da Constituição, bem como avaliar a legislação em vigor quanto a sua compatibilidade com a Constituição. Para tanto, inicia-se com histórico acerca da introdução da não-cumulatividade das contribuições. Após, avalia-se a aplicabilidade do art. 195, §12, definindo-se-lhe como norma de competência, limitadora ao poder de tributar, servindo como parâmetro de controle de constitucionalidade, inclusive em relação à legislação anterior a sua promulgação. É analisado o conteúdo do art. 195, §12. Verifica-se a quais contribuições a norma se aplica, bem como o que deve ser entendido por “setores da atividade econômica” e por “não-cumulativas”. Então, é avaliada a natureza jurídica da norma que prevê a não-cumulatividade das contribuições, verificando-se tratar de regra, contendo o conceito jurídico indeterminado não-cumulatividade. São analisados critérios para concretização do conceito não-cumulatividade. Após, são verificados outros critérios de delimitação do espaço de decisão do legislador na configuração das contribuições que não decorrem diretamente do conceito jurídico indeterminado não-cumulatividade, mas de sua articulação com a estrutura das contribuições em questão, ou com o princípio da igualdade. Na segunda parte do trabalho, é verificada a compatibilidade da legislação em vigor com a Constituição. Avalia-se a constitucionalidade das escolhas do legislador quanto ao método de cálculo, tipo e modalidade de tributo e alíquota de apuração de créditos.This work aims to define the legal nature, content and effectiveness of the non-accumulation clause, provided in art. 195, § 12 of the Constitution, for the social security taxes Cofins and PIS, levied on incomes, and to evaluate the current legislation regarding its compatibility with the Constitution. To do so, it starts with a brief history of the non-cumulative contributions. Afterwards, evaluates the applicability of art. 195, § 12, defining it as a standard of competence, limiting the taxation power, serving as a control parameter of judicial review. After that, it analyzes the content of art. 195, § 12. Inquires to which taxes it applies, as well as what is meant by "economic sectors" and "non-cumulative." Then, it evaluates the legal nature of the constitutional statute in which the non-cumulative contributions are state. The non-accumulation clause is defined as a rule that contains the indeterminate legal standard non-accumulation. Afterwards, it analyzes the criteria for establishing the area of decision of the legislature in filling the standard. Following, are checked other criteria to define the scope of the legislature's decision. The second part of the work verifies the compatibility of existing legislation with the Constitution. It evaluates the constitutionality of the legislature's choices regarding the method of calculation, type and form of tax rate and calculation of credits.
8
Ležáková, Kamila. "Komparace příspěvků na sociální zabezpečení u vybraného podniku v České republice a ve Velké Británii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444227.
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The theoretical part of the thesis defined taxes and social policy generally. Next, the thesis is focused on social insurance, social security, and social services in the Czech Republic and Great Britain. The company KOVO BUDISOV, s.r.o. is analysed in the practical part. Social security contributions are calculated according to Czech and British legislation and they are compared subsequently.
9
Onaran, Özlem, and Valerie Bösch. "The effect of globalization on the distribution of taxes and social expenditures in Europe: Do welfare state regimes matter?" WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/2795/1/workingpaper40_oezlem_boesch_online.pdf.
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This paper estimates the effect of globalization on the implicit tax rates (ITR) on capital income, labor income and consumption, and the share of social protection expenditures in total public expenditures in Western and Eastern Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure as well as the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social
expenditures; however these expenditures are to an increasing extent financed by taxes on labor income. There is no effect of the ITR on capital income, whereas the ITR on consumption decreases. There are important differences
between the welfare states. In the conservative regimes, social expenditures increase due to globalization, but they are financed to an increasing extent by taxes on labor. In the social democratic regimes, not only social expenditures,
but also the ITRs on capital income and consumption decrease as a result of globalization, whereas the ITR on labor income increases. In the liberal regimes, the ITR on labor income is rising, while social expenditures and the
ITR on consumption is declining. In the southern regimes, the ITRs on both capital income and consumption are decreasing. In the CEE NMS, on average, there seems to be no statistically significant effect of globalization on social expenditures nor on the ITR on capital and labor income. Globalization affects only the ITR on consumption, leading to a decline. However, different welfare regimes react differently: there is a negative effect of globalization on social spending in the Baltic countries, and a negative effect on the ITR on capital income in the post-communist European regimes. (author's abstract)Series: Discussion Papers SFB International Tax Coordination
10
劉穎. "中國城鎮開徵社會保障稅的必要性和可行性研究." Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1636897.
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Kolihová, Radka. "Změny v odvodovém zatížení podnikatele v zemědělské výrobě." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-73200.
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The objective of the diploma thesis "Changes in Agricultural Enterpriser's Levy Charge" is to describe main legislative changes, which influence levy burden of a real farmer. Every chapter in its first part describes main changes that were made in tax acts. The other part of each chapter analyzes how the levy charge of the farmer is influenced by these changes and if there are some other impacts that affect his levy charge.
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Langefors, Sara. "The EU’s agricultural policy and its effect on food security and small-scale farming : A comparative study on the impacts of the CAP in Africa and Latin America." Thesis, Södertörns högskola, Institutionen för naturvetenskap, miljö och teknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-38254.
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This study examines and problematises how the European Union's agricultural policy impact small-scale farming and food security in developing countries. The focus of the study is on the Common Agricultural Policy (CAP) and how this EU policy affects small-scale farming and food security with Argentina, Brazil, Mozambique and Uganda as case examples. The CAP has affected the agricultural sectors in developing countries negatively since its launch, with particularly damaging effects on small-scale farmers. This problem is theoretically framed within a political ecology approach, backed up by environmental justice and a food sovereignty approach. The results are found using a qualitative comparative literature study, and critical reading is used to analyse previous research and EU reports. Based on the previous research and the theoretical framework the study concludes that Argentina, Brazil, Mozambique and Uganda have all experienced some extent of negative impacts of the EU’s agricultural policy. The tariffs and subsidies from the EU policy have affected the countries in different ways, resulting in mostly negative impacts on small-scale farming and food security.
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Suaiden, Chede Domingos. "A decadência das contribuições previdenciárias no âmbito das execuções instauradas pela Justiça do Trabalho." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/8958.
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Previous issue date: 2010-05-17Many discussions are held about the statute of limitations on the collection of social security contributions when it is executed in the sphere of the Labor Courts. Often, based on the argument that the Social Protection System itself should be safeguarded, the juridical safety is relegated to second place. As this paper will show, said issue creates more unsafety to all citizens to the extent that the end is overestimated to the detriment of the means created with mechanisms of checks and balances to allow previous knowledge of the rules that will govern the social relations. Especially within the context of the Tax Law, the guidelines laid down by the Constituent Power must be carefully followed otherwise we may turn our legal system into a make-believe legal system. The purpose of this study lies in identifying the rules in the Constitution and in the ordinary law that govern the principle of the statute of limitations and further, if such rules change where such contributions are executed in the context of labor claims. To this end, an in-depth analysis is required. We intend to understand the constitutional limitation of the State itself when confronted with the limitations imposed by the Constituent Power. The pertinent legislation will be searched for the proper juridical vehicles able to introduce rules for the statute of limitations on the social security contributions, and any affront to said instructions by the lawmaker, should any unconstitutional law have been created on the pretext of protecting the collection of such contributions to finance the Social Security. At the end, the conclusion will demonstrate how the statute of limitations on social security contributions should be applied even where they are executed by the Labor Courts and indicate if the Brazilian lawmaker is alert to said fact
São grandes os debates em torno da aplicação da decadência tributária sobre as contribuições previdenciárias quando executadas no âmbito da Justiça do Trabalho. Muitas vezes, com base no argumento de resguardar o próprio Sistema de Proteção Social, a segurança jurídica é posta em segundo plano. Como se poderá observar neste trabalho, o referido problema acaba por criar mais insegurança a todos os cidadãos, à medida que os fins são superestimados em detrimento dos meios criados com mecanismos de freios e contrapesos, no sentido de permitir o conhecimento prévio das regras que irão reger as relações sociais. Especialmente no âmbito do Direito Tributário, deve-se maior respeito às diretrizes estabelecidas pelo Poder Constituinte, sob pena de transformarmos nosso ordenamento jurídico em mero sistema jurídico de fachada. Neste estudo, objetiva-se identificar quais são os princípios e as regras constitucionais e infraconstitucionais que regulam o instituto da decadência das contribuições previdenciárias, verificando, ainda, se há alterações das regras quando da execução das referidas contribuições no bojo de ação trabalhista. E, para tanto, será necessária uma análise minuciosa de diversas normas jurídicas. Busca-se compreender as limitações constitucionais do próprio Estado quando confrontado com as limitações impostas pelo Poder Constituinte. Pesquisar-se-á na legislação pertinente quais são os veículos jurídicos que têm a capacidade de introduzir normas relativas à decadência das contribuições previdenciárias, bem como se houve por parte do legislador infraconstitucional a afronta de tais orientações por meio da criação de leis inconstitucionais, a pretexto da proteção da arrecadação destinada ao Custeio da Previdência Social. No final, será apresentada a conclusão do estudo, demonstrando como deve ser realizada a aplicação da decadência das contribuições previdenciárias, mesmo quando executadas pela Justiça do Trabalho, e se o legislador brasileiro está atento a tal fato
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Sahin, Sule. "Transformation Of The Turkish Welfare Regime: The Role Of The Individual Pension System And Its Effect On Women'." Master's thesis, METU, 2008. http://etd.lib.metu.edu.tr/upload/3/12610210/index.pdf.
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The aim of the thesis is to analyze the transformation of the Turkish welfare regime in the framework of the social security reforms and the effect of the individual pension system on both this transformation and women&rsquos welfare considering the gender gap in retirement. While there is a growing literature on Turkey&rsquo
s social security reform, there are only few studies on the gender dimension of social security and the gender effects of the reform. This study aims to contribute to this literature by examining the gender gap in recently introduced individual pension system (2003) in Turkey from a sociological perspective. The literature review focuses mainly on Esping-Andersen&rsquo
s welfare regime typology and its critics to categorize the current welfare regime of Turkey. The Southern European welfare regimes are examined particularly to construct a theoretical framework for the Turkish welfare regime and its transformation. Furthermore, the literature on gender inequality and social security is examined to discuss the gender gap in private pension systems. This thesis based upon some statistical and actuarial analyses to explore the gender gap. By using &lsquo
actual data&rsquo
the effects of some sociodemographic and socio-economic factors on the participation and the contribution rate to the individual pension system are examined. Besides, gender gap in benefits that arise from the defined contribution schemes in a serious of projection using a stochastic actuarial model is analyzed. The study is supported by the interviews made with three experts and decision makers about these issues.
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Santos, Elisandra dos. "ANÁLISE DAS INTER-RELAÇÕES EMPÍRICAS ENTRE VARIÁVEIS MACROECONÔMICAS E TAXAS OCUPACIONAIS COM INDICADORES PREVIDENCIÁRIOS." Universidade Federal de Santa Maria, 2011. http://repositorio.ufsm.br/handle/1/8226.
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The Brazilian social protection has accentuated its importance among the lower
classes of society. These individuals see the INSS with only source of income during
old age or in case of an accident during your life. An analysis of macroeconomic
indicators and rates of occupational factors that are linked to social security and tax
collection, issue and balance are important in building a policy that helps in decision
making. This study estimates the relationship between macroeconomic variables and
financial indicators with the Occupational Social Security, said revenues, and balance
pension issue. The data used represent monthly rates available on government
websites, for the period March 2002 to December 2009. For this purpose, we use unit
root tests and Johansen cointegration, Granger causality analysis, estimation and
analysis of the model vector error correction (VEC), estimation of impulse response
function and the decomposition of the variance of errors prediction. The results
indicate that changes in long-term indicators and the collection of social security
issue is related to the same variables and coefficients of adjustment to imbalances in
the short term are low, that is, slowly tend to balance in the long run. Regarding the
pension balance different variables that were found to show long-term relationship
with this variable, but also the long-term equilibrium occurs slowly at times. After the
construction of error correction models found for the variables under study, one can
say that the results showed important inter-relationships between variables and that
are consistent with the literature. These results show the behavior of financial
indicators of the Brazilian social security system in relation to other variablesA proteção social no Brasil tem sua importância acentuada entre as classes menos favorecidas da sociedade. Os indivíduos pertencentes a elas vêem no Instituto Nacional do Seguro Social a única fonte de renda durante a velhice ou em caso de algum acidente durante sua vida. Uma análise dos indicadores macroeconômicos e das taxas ocupacionais que estejam interligados aos fatores previdenciários como arrecadação, emissão e saldo são relevantes na construção de uma política que ajude na tomada de decisões dos gestores. Esta pesquisa tem por objetivo estimar relações empíricas existentes entre as variáveis macroeconômicas e ocupacionais com os indicadores financeiros da Previdência Social, ditos arrecadação, emissão e saldo previdenciário. Os dados empregados correspondem a índices mensais disponíveis nos sites oficiais para o período de março de 2002 a dezembro de 2009. Para tal, utilizaram-se as métricas e análises de testes hipóteses de raiz unitária e de cointegração de Johansen, além do teste de análise da causalidade de Granger, a estimação e análise do modelo vetorial de correção de erro (VEC), a estimação da função impulso-resposta, além da decomposição da variância dos erros de previsão. Os resultados indicam que as variações de longo prazo para os indicadores da arrecadação e da emissão previdenciária são relacionadas às mesmas variáveis, e os coeficientes de ajuste a desequilíbrios de curto prazo são baixos, isto é, tendem lentamente ao equilíbrio no longo prazo. Em relação ao saldo previdenciário, foram encontradas variáveis diferentes que se mostram relacionadas, em longo prazo, com essa variável, mas o equilíbrio, também de longo prazo, se dá de forma lenta nos períodos. Após a construção dos modelos de correção de erros encontrados para as variáveis em estudo, pode-se dizer que os resultados mostraram importantes interrelações entre as variáveis estudadas, concordando com a literatura em questão.
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Mrázová, Petra. "Komparace daňového zatížení individuálního podnikatele a společníka společnosti s ručením omezeným." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193638.
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Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Anwar, Sarosh. "The Effect of the European External Action Service on the Coherence of the Common Foreign and Security Policy on the Vertical Dimension: A Comparative Analysis of the 2003 Iraq War and the 2011 Military Intervention in Libya." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-22932.
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How has the EEAS affected, if in any way, the coherence of the CFSP on the vertical dimension in security and defence matters? In this thesis I answer this research question in order to draw a conclusion on the affect of the EEAS on the cooperation and coordination of the MS with and within the CFSP in security and defence matters. Coherence within the EU’s foreign policy is an issue that its leaders have emphasized on developing for more than four decades. The introduction of the EEAS through the Lisbon Treaty in 2009 is perceived to enhance the cooperation and coordination of the MS with and within the CFSP, as well as coordinate the actions of the MS outside the boundaries of the EU. By conducting a multiple case study, in this thesis I compare how the most powerful MS: the UK, France, and Germany, interacted with and within the CFSP in the 2003 Iraq War, and the 2011 military intervention in Libya. Relatedly, a qualitative content analysis approach is applied in order to uncover all relevant information from the primary and secondary literature concerning the two cases. In contrast to most of the previous studies conducted on this topic, I combine and apply the theoretical perspectives of liberal institutionalism and social constructivism in order to explain and explore the phenomenon under investigation. Conclusively, this thesis suggests that the coherence of the CFSP on the vertical dimension in security and defence matters has not been affected in any way after the EEAS has been implemented in the CFSP. This is due to the inherent characteristic of the MS of always prioritizing their national interests, determined by their value-based normative ideas gained through social interaction, before a collective, effective, and coherent CFSP in defence and security terms.
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Toselli, Luis Henrique Marotti. "A CPRB (Contribuição Previdenciária sobre a Receita Bruta) à luz do Sistema Constitucional Tributário." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6741.
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Previous issue date: 2015-03-10The employer contribution to the cost of the social security system in Brazil, according to article 195, I, "a", of the Federal Constitution of 1988, must levied on the total remuneration arising from services rendered by individuals. However, the Government has created a replacement contribution, mandatory for taxpayers listed in the law, which is imposed on the gross revenue of the companies. The purpose study is to investigate this collection (called "CPRB") in light of the Brazilian constitutional tax system
A contribuição patronal destinada ao financiamento do regime previdenciário no Brasil, de acordo com o artigo 195, I, a , da Constituição Federal de 1988, deve incidir sobre a totalidade das remunerações pagas pelas empresas por serviços prestados por pessoas físicas. Ocorre que o Governo criou uma contribuição substitutiva, obrigatória para os contribuintes listados na lei, que passou a incidir sobre a receita bruta das empresas. Nosso estudo consiste em verificar essa exação (denominada CPRB ) à luz do sistema constitucional tributário
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Brunelin, Stéphanie. "Essays on food security in sub-Saharan Africa : The role of food prices and climate shocks." Phd thesis, Université d'Auvergne - Clermont-Ferrand I, 2014. http://tel.archives-ouvertes.fr/tel-01011786.
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La crise alimentaire de 2008 a suscité un regain d'intérêt pour les questions agricoles et de sécurité alimentaire dans les pays en développement. Partant du constat que près de 27% de la population d'Afrique Sub-saharienne souffre de malnutrition, cette thèse a pour objectif de contribuer à une meilleure compréhension des causes complexes de l'insécurité alimentaire. Le premier chapitre étudie les mécanismes de transmission des variations du prix mondial du riz aux prix domestiques dans trois pays ouest-africain: le Sénégal, le Tchad et le Mali. Les résultats indiquent que le prix du riz importé à Dakar et le prix du riz local à Bamako répondent de façon asymétrique aux variations du prix mondial. Le chapitre 2 teste la présence d'obstacles aux échanges agricoles entre pays d'Afrique de l'Ouest et du Centre. Il ressort de l'analyse que le passage des frontières est coûteux. Toutefois, le coût associé au passage de la frontière est plus faible entre pays membre d'une même union économique et monétaire. Le chapitre 3 a pour objectif le renforcement des systèmes d'alertes précoces des crises alimentaires existants au Sahel. Il montre qu'il est possible d'anticiper les crises de prix avec six mois d'avance en analysant les mouvements passés des prix des céréales. Enfin, le chapitre 4 s'intéresse à la vulnérabilité des ménages face aux chocs pluviométriques. Il révèle que les ménages ruraux au Burkina Faso n'ont pas la capacité d'assurer ou d'absorber ces chocs climatiques.
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Klein, Pauline. "L'opération de prévoyance." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020041.
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Les régimes de protection sociale complémentaire constituent des outils à la disposition des employeurs afin de fidéliser leurs salariés. S’inspirant directement des principes encadrant le fonctionnement des régimes de base de la sécurité sociale, l’opération de prévoyance se caractérise, en partie, par une forte dimension collective. La création et la mise en oeuvre des couvertures de prévoyance et de frais de santé s’accompagnent de la poursuite d’idéaux d’égalité, de solidarité et de mutualisation. L’adoption des textes fondateurs en la matière,les lois Evin et Veil, a conduit à l’institution de mécanismes propres à l’opération de prévoyance reflétant cette dimension collective. L’influence du droit des assurances est certaine et sa maîtrise indispensable pour assurer la pérennité des mécanismes de protection sociale d’entreprise. Terrain d’application de droits divers, l’opération de prévoyance se caractérise par la complexité des relations entre ses intervenants et des règles régissant son support, le contrat de d’assurance de groupe. L’optimisation de son coût pour l’employeur est au prix d’un effort de conciliation de ces différents instrumentsSupplementary social protection schemes are tools which employers can decide to utilize inorder to retain their employees. Corporate social protection systems are directly based on the principles which rule the functioning of the basic social security scheme. Understandably, they are characterized by a strong collective dimension. Design and implementation of corporate social protection are therefore associated with the pursuit of ideals of equality,solidarity and risks or resources pooling. The enactment of the founding legislation in this area – i.e. the Evin and Veil Acts* – led to the setting up of mechanisms peculiar to corporate social protection systems and whose very existence is revealing of this collective dimension.The influence of insurance law is indisputable and having full command of it is naturally instrumental in ensuring the viability of corporate social protection. Corporate social protection systems indeed find themselves at the crossroad of several legal domains. They are therefore distinguished by the complexity of the relations between their actors as well as that of the rules governing the collective insurance contract through which they are implemented. Optimizing its cost is a performance employers can only achieve through a careful conciliation of these instruments
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Marrufo, Grecia M. "The incidence of social security regulation : evidence from the reform in Mexico /." 2001. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3019949.
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HUNG, TZU-LING, and 洪梓菱. "The Effect of Implementing International Arms Trade Taxes on Social Welfare." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/7j7vx6.
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碩士逢甲大學
財稅學系
106
The volume of international arms trade has gradually increased, as Asian countries have arouse an arms race. As a result, we began to think about how to limit the trade with the arms taxes, so that some country can reduce the tension. In this paper, the model proposed by Brander and Spencer (1985) who assumes that the market of arms is divided into three countries, one importer and two exporters, moreover, the products sold by the exporter are highly homogeneous. Through computing the welfare change in three countries, estimate whether the tax is possible to conduct and analyze the variety of welfare in three countries after levying the arms tax. This study observed that the social welfare of the importing country changed as our expectation, with a trend of increasing first and then decreasing. This result correspond to the conclusion that Brander and Spencer (1984) suggested, the importing country can use the import tariff to obtain the export country’s earned in the country. In contrast, the changes in social welfare of the two exporters are only rising with the increase in the tax rate, and when the importer only taxes the largest exporter, the two exports has the maximum value of social welfare, but this will not happen if the second largest exporter country is only taxed. Although the results of this study show that the feasibility of arms transaction tax levy is low, it is constrained by the arms trading hypothesis that there are only three countries in the market. The current weapons export leaders—the United States and Russia—have lower weapons manufacturing costs and are a major addition to the country’s social welfare. If the exporting countries aggregate global transactions, their social welfare values may be far beyond the results of the research. Therefore, the issues concerning the arms tax transaction tax are still to be studied in depth.
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Vargas, Andrés. "The labor market impacts of social security contributions: lessons from Colombia." Thesis, 2006. http://hdl.handle.net/2152/3411.
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LIU, TING-YUN, and 劉庭昀. "The Effect of Trade Liberalization on Social Welfare Under Emission Taxes and Emission Standards." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/7s7238.
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碩士逢甲大學
財稅學系
107
This paper explores that whether the welfare effect of trade liberalization differs between pollution tax and pollution standards. This paper finds that: (1) in the case of non-cooperation between the two countries, the welfare standard using pollution standards is greater than pollution tax; (2) pollution under the environmental tools of tax and pollution standards, the impact of trade liberalization on welfare depends on the interaction between marginal pollution damage and the degree of transboundary pollution. The welfare effects of trade liberalization will have different effects under different environmental tools.
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De, Nardi Mariacristina. "Two essays on life-cycle economics /." 1999. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:9943059.
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Ho, Chung-Han, and 何宗翰. "The Effect of Environmental Security Event on Environmental Information Disclosure of Corporation Social Responsibility." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/9gywy9.
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碩士中原大學
會計研究所
104
In recent years, the issue of Corporation Social Responsibility has been gradually emphasized by investors, and becomes one measurement index of information disclosure. Corporation will disclosure its information on the social and environmental commitment and practice of the important issues, so that corporation will generate a link with the positive social values and norms status and get legitimacy. Therefore, our research will by environmental safety events occurred in 2013, to explore the effect of environmental security event for the semiconductor industry on environmental Information disclosure of corporation social responsibility. Finding of research, after the incident, the semiconductor of IC design and the foundry industry''s environment corporate social responsibility information was positively correlation means the environmental safety events occurred in 2013 is a big impact for corporation, corporation want to redeem investment''s confidence, It will disclosure more Environmental Information of Corporation Social Responsibility, and in semiconductor of the foundry industry, the effect is no significant correlation.
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Bark, Sun Il. "The effect of net social security wealth on the accumulation and distribution of nonhuman wealth." 1985. http://catalog.hathitrust.org/api/volumes/oclc/13750246.html.
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Thesis (Ph. D.)--University of Wisconsin--Madison, 1985.Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 199-204).
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Wang, Jie Ying, and 王潔瑩. "An exploratory study of the antecedents of social commerce and the effect of information security awareness." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/5nqd23.
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碩士國立中正大學
資訊管理學系暨研究所
102
Social commerce has been a popular issue to firm and customer in recent year. Previous studies have discussed the effect of trust or loyalty to social commerce purchase intention and social network sites continuous use intention in the field of social commerce. Less study focuses on the effect of security and the customer awareness of protecting personal information in the social commerce. However, customer’s information security awareness is one of the important factors to influence the customer purchase. In this regard, this study focuses on finding the antecedents of social commerce and the effect of information security awareness. This study identifies four characteristics of social commerce based on the I-model(Wang & Zhang, 2012) which include electronic-word of mouth (people dimension), social presence (technology dimension), recommendation reliability (information dimension), social influence(organization and society dimension). The study collects samples from the customers who have purchase experience on the social network sites. The results of an empirical analysis based on a sample of 355 social commerce users shows that electronic-word of mouth, recommendation reliability, social influence has positive influence to social commerce purchase intention. Positive information security awareness was found to reinforce the relationship between electronic-word of mouth and social commerce purchase intention; positive information security awareness was found to weaken the relationship between social influence and social commerce purchase intention. In addition, customer income significantly influences the social commerce purchase intention.
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Lin, Yan-Chang, and 林巖菖. "The Calculate of Social Enterprise Value that Emphasizes Employment Security Effect- Considering The Multiple Employment Program Economic-Type Orgnization." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/a6732z.
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碩士國立中正大學
勞工關係研究所
104
To measure the social value with a Taiwanese feature, comparing to the original social return on interest (SROI) analysis that including economic, social, cultural and environmental aspects, this thesis add the labor aspect under the employment security effect consideration as fifth aspect. Through monetizing the output and the result of labor aspect in the interview, this thesis aim at getting the total value of labor aspect and emphasizing the social value of employment security effect. According to the calculation result, T organization’s total output under the employment security effect consideration is NTD6,553,317.06 and within this amount, the labor aspect accounts for 37.50%. In terms of profit, the labor aspect takes 30.84% amount of the total profit. It shows labor aspect under the employment security effect consideration does count a certain amount in total output, but it is often ignored in normal Return on Interest or even in SROI method. Therefore the influence and social value of the organization is often underestimated. Because of Taiwanese social enterprise development process, the labor aspect under the employment security effect consideration has a great influence in multiple employment program and even the output of social enterprise. However, it was usually ignored in the past measuring methods. It is exactly why besides the four aspects in the SROT method, this thesis wants to add it as a fifth aspect. It can make the measurement of social value more complete and help the calculation of social value influence can be much more thorough, and moreover, it can provide a new measuring method that is much more precise and can be applied in other related papers.
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Livermore, Gina Ann. "The effect of pre-disability poor health on the earnings and relative economic well-being of men with disabilities an evaluation of the Social Security Disability Insurance benefit structure /." 1995. http://catalog.hathitrust.org/api/volumes/oclc/32674700.html.
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Thesis (Ph. D.)--University of Wisconsin--Madison, 1995.Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaf 207).
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Shih, Pei-Chia, and 施沛佳. "The Effect of the Online Word-of-Mouth, Community Identity and Network Security for the Mobile Commerce Purchase Intention－ An Example of the Mobile Communications Social Software LINE APP." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/qrkb4n.
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碩士國立臺中科技大學
企業管理系碩士班
103
With the growth of Internet and mobile communications technology, people through the Internet and mobile devices, into a new smart life science and technology .According to the Institute for Information Industry survey in 2014, the ratio of the people of Taiwan to hold up to 70% of mobile devices, using the mobile devices is rapidly growing to the popular. That the top five applications from the survey report are &;quot;mobile network communication&;quot;, &;quot;wisdom transportation charge&;quot;, &;quot;digital transactions&;quot;, &;quot;digital video&;quot; and &;quot;social networking&;quot;.When digital mobile commerce transactions come across the social network, what the factors influencing purchase intention. In this study, Davis’s Technology Acceptance Model(TAM) as the main theoretical foundation was to explore the effect of LINE user for online word of mouth in online, community identity and network security for mobile commerce purchase intentions. The research was based on surveys of domestic LINE communications software user for the study, collecting information through questionnaires, a total of 269 questionnaires were recovered, of which 250 valid questionnaires, the effective sample rate of 92.94%. The study used of descriptive statistics, reliability and validity analysis, regression analysis methods for hypothesis validation. The results showed that, (1) Online word of mouth messages has a positive impact on confidence of the mobile communications social software LINE APP .(2) Community indentity has a positive impact on confidence of the mobile communications social software LINE APP. (3) Network security has a positive impact on confidence of the mobile communications social software LINE APP. (4) The trust has a positive impact on the attitude in using the mobile communications social software LINE APP. (5) Perceived usefulness has a positive effect on the attitude in using the mobile communications social software LINE APP.(6) Perceived ease of use have a positive impact on confidence of the mobile communications social software LINE APP .(7) The user’s attitude for the mobile commerce social software LINE APP has significant influence on purchase intent.
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Daitai, Ella. "The effect of school feeding programmes in addressing food insecurity in the Mutale Municipality of Vhembe District, Limpopo Province in South Africa." Diss., 2017. http://hdl.handle.net/11602/707.
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MA (Sociology)Department of Sociology
This study focused on the effects of the school feeding programmes in addressing food insecurity in Mutale Municipality of Vhembe District, Limpopo Province. The study placed school feeding programmes within the wider context of social assistance and a component for securing food for the wellbeing of Mutale rural inhabitants. The major problem identified in this study was the inadequacy of governmental interventions, specifically the social assistance component, to eliminate food insecurity in rural areas. This failure motivated the researcher to venture into an investigation of the school feeding programme and its impact, as a social intervention, in addressing food insecurity among rural citizenry. The study openly delineated various factors contributing to the ruthless chronic food insecurity which has ravaged many families in rural areas. On the theoretical framework, the research incorporated the Capability Theory and the Entitlement approach as the foundational basis of the study. The qualitative approach was used to ensure an in-depth understanding of the contribution of school feeding programmes as a right based in-kind social safety net implemented by the government in addressing the discourse of food insecurity on a rural setting. Respondents of the study included the supervisor at circuit level, the school principal, educators, food handlers, smallholder farmers, learners and their parents. The researcher utilised Quota sampling in the selection of respondents. The researcher gathered data through the use of interviews, non-participant observation and document analysis. The findings of this study were analysed by organizing the data and presenting it in a descriptive manner. Literature revealed that the provision of feeding schemes at schools have the capability to stimulate an enabling environment which can empower rural families with adequate resources essential for eliminating food insecurity. However, this study found out that the feeding scheme marginally created employment, reduced poverty and hunger and increased health and nutrition education among the community members. The programme achieved minimal results as it confronted implementation constraints which ruined its capacity to exterminate rural food insecurity.
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Mbuli, Bhekizizwe Ntuthuko. "Poverty reduction strategies in South Africa." Diss., 2008. http://hdl.handle.net/10500/2293.
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Between 45-57% of South Africans are estimated to be engulfed by poverty. In an attempt to identify policy instruments that could help change this status quo, the various strategies that have been implemented in countries (e.g. China, Vietnam and Uganda) that are known to have been relatively successful in reducing poverty are reviewed. In the process, this dissertation discusses the literature regarding poverty, with a particular emphasis on the definition, measurement and determinants thereof. Furthermore, South Africa's anti-poverty strategies are discussed. It turns out that these have met limited success. This is largely due to insufficient pro-poor economic growth, weak implementation/administration at the municipal level, slow asset redistribution, high income/wealth inequality, low job generation rate by SMME's, high HIV/AIDS infection rate, public corruption and inadequate monitoring of poverty. Therefore, if meaningful progress towards poverty reduction is to be achieved, the government needs to deal with the foregoing constraints accordingly.Economics
M.Comm. (Economics)