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Dissertations / Theses on the topic 'Fiscal operations'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Kozar, Mark Joseph. "An analysis of obligation patterns for the Department of Defense operations and maintenance appropriations." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1993. http://handle.dtic.mil/100.2/ADA276430.

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Thesis (M.S. in Financial Management) Naval Postgraduate School, December 1993.<br>Thesis advisor(s): San Miguel, Joseph ; Seiden, Neil. "December 1993." Includes bibliographical references (p. 143-144). Also available online.

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2

GARNIER, ROMAIN. "De la difficulte de transmettre une entreprise en france : inadequation du systeme fiscal et optimisation des operations de transmission." Amiens, 2000. http://www.theses.fr/2000AMIE0052.

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Transmettre une entreprise en france reste une operation fiscalement perilleuse. Pourtant, il apparait necessaire d'assurer la perennite des entreprises en evitant que la fiscalite liee aux mutations, a titre gratuit comme a titre onereux, ne constitue une entrave a leur survie. Face a ces enjeux, le systeme fiscal francais se revele inadequat. Les methodes d'evaluation financiere evoluent et l'element << immateriel >> prend une place preponderante dans la valeur d'une entreprise. Devant ce phenomene, l'administration fiscale continue dans son controle a recourir a des methodes trop patrimonia

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Pinto, Paulo Alberto Macedo. "A evolução do modelo tributação ICMS, fator de estímulo a guerra fiscal : uma abordagem descritiva e empírica." Universidade Federal de Alagoas, 2012. http://repositorio.ufal.br/handle/riufal/787.

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The ICMS is the tax the largest revenue in Brazil, besides being the main source of revenue for states. For these reasons, it gets from Constitution 1988 more extensive treatment. The constitutional powers for the States legislate operations movement of goods allowed them to have greater degree of legislative and financial autonomy, however, has led to economic and institutional distortions due to the national vocation of a tax imposed by the state. The first objective is to analyze the formation of the ICMS tax model, constructed through a historical institutional distortion process accumulat

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4

Silva, Mariana Bergmann da. "Otimização de redes de distribuição física considerando incentivo fiscal baseado no crédito presumido de ICMS." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/3/3148/tde-08012008-164701/.

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Este trabalho estuda a influência de determinados incentivos fiscais relacionados ao Imposto sobre Circulação de Mercadorias e Serviços na estruturação de projetos de rede de distribuição física. O objetivo consiste em desenvolver um modelo matemático que determine uma logística de menor custo considerando incentivos fiscais com base no crédito presumido, em que a característica do cálculo do incentivo é um crédito proporcional ao valor da base de cálculo das notas fiscais com saídas para venda. Para tanto, estruturou-se um modelo de Programação Linear Inteira Mista. A função objetivo do model

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5

Katzke, August Charles Rudolf. "Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/11911.

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Includes abstract.<br>Includes bibliographical references (leaves 70-73).<br>The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations. Taxpayers who carry on processes of manufacture may also expect favourable fiscal treatment, albeit to a lesser extent. The most relevant concessions applicable to the aforementioned distinct classes of taxpayers are discussed, and where applicable, reference is made to judicial commentaries and the literature as regards potential interpretational difficulties. Accordi

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6

Gaume, Bernard. "La Gestion des fonds communs de placement." Lille 3 : ANRT, 1987. http://catalogue.bnf.fr/ark:/12148/cb376053201.

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7

Hadhri, Moncef. "Inter-jurisdictional fiscal competition and fiscal co-operation under imperfect capital mobility and asymetric preferences." Doctoral thesis, Universite Libre de Bruxelles, 1996. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/212272.

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8

Miller, David Elston. "The fiscal blank check policy and its impact on Operation Iraqi Freedom." Thesis, Monterey, Calif. : Naval Postgraduate School, 2006. http://bosun.nps.edu/uhtbin/hyperion.exe/06Dec%5FMiller%5FDavid.pdf.

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9

MASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente." Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.

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This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States

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10

Delechat, Aude Simonne Emilie. "Une concurrence fiscale loyale (un compte de fée?) /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83950.

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Tax competition between tax sovereignties is a fact. We focus here on the international tax competition. Taxation is one of the tools of governance that States use to direct their policies. Tax authorities try to diminish the burden of their taxpayers to improve the national economic and social welfare. To aim this objective, Governments intensify the competitiveness of the domestic trade and/or attract foreign investments. Because every States share the same goal, Governments compete with each other on the tax field. This tax competition is qualified as beneficial on the one hand, and

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11

Glass, Christine J. "A Multilevel Analysis of Institutional Fiscal Autonomy and its Effect on Affordability, Operating Efficiency, and Minority Access at Public Colleges and Universities." Scholar Commons, 2012. http://scholarcommons.usf.edu/etd/4051.

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In recent years, an unstable funding environment for state higher education systems has led to a trend of increasing institutional fiscal autonomy in exchange for reductions in appropriations. With the growing concern that reducing state oversight will result in increased tuition and spending levels, this study was designed to provide a clearer understanding of how fiscal autonomy at public institutions impacts measures important to the state public policy goals of affordability, operating efficiency, and access. To accommodate the diversity and hierarchical structure of public institutions,

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12

Coppini, Giovanni <1974&gt. "Development of operational oceanography applications: environmental indicators and decision support systems." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2010. http://amsdottorato.unibo.it/2996/1/Coppini_Giovanni_tesi.pdf.

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Coppini, Giovanni <1974&gt. "Development of operational oceanography applications: environmental indicators and decision support systems." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2010. http://amsdottorato.unibo.it/2996/.

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14

CALZAFERRI, SIMONE. "Study of the operation and trigger performance of GEM detectors in the CMS experiment." Doctoral thesis, Università degli studi di Pavia, 2022. http://hdl.handle.net/11571/1452086.

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At the end of 2018, the CERN Large Hadron Collider (LHC) accelerator started, in concert with its experiments, an upgrade campaign to reach the goal of the High-Luminosity LHC project: proton-proton collisions at a center-of-mass energy √s = 14TeV with an instantaneous luminosity around 5 − 7 · 10^34 cm−2s−1, aiming to deliver a 3000 fb−1 integrated luminosity. To cope with these new experimental conditions, the CMS experiment started, among others, an upgrading campaign of its muon system, programming the installation of three new stations using the Gas Electron Multiplier (GEM) technology: G

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15

Radacal, François. "L'usage de zones à fiscalité privilégiée, un mode d'optimisation fiscale et de sauvegarde économique." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090030.

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Le terme de paradis fiscal est souvent employé dès lors qu’on aborde le thème des montages financiers utilisant une ou des sociétés offshore. Les spécialistes lui préfèrent celui de pays ou zone à fiscalité avantageuse ou privilégiée. Certaines personnes différencient deux catégories de territoires fiscalement favorables. L’expression « zone à fiscalité privilégiée » est souvent employée comme un euphémisme qui renvoie à des pays tels que la Belgique, l'Irlande, le Luxembourg, les Pays Bas, le Portugal, la Suisse, la Tunisie, Hong-Kong, la Malaisie, Singapour, notamment, alors que sont considé

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Obossou, Kwami. "Essais sur le secteur bancaire et la mobilisation des recettes fiscales dans les pays en développement." Electronic Thesis or Diss., Université Clermont Auvergne (2021-...), 2024. http://www.theses.fr/2024UCFA0060.

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Face à la baisse de l'aide publique au développement et aux enjeux du financement des objectifs de développement durable à l'horizon 2030, la mobilisation des ressources internes reste la seule alternative crédible devant garantir des sources stables pour le budget national. Toutefois, les pays en développement sont confrontés à un faible niveau de mobilisation des recettes fiscales qui demeure en-dessous de 20% du PIB contre 33% au moins dans les pays développés.Parmi les secteurs devant contribuer à l'élargissement de l'assiette fiscale figure le secteur financier qui, de par son importance

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17

FIORINA, DAVIDE. "R&D on Triple-GEM detectors for the optimal and safe operation in the CMS experiment." Doctoral thesis, Università degli studi di Pavia, 2022. http://hdl.handle.net/11571/1447822.

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In the framework of the High-Luminosity Large Hadron Collider project (HL-LHC), the LHC experiments will require upgrades of their detectors to cope with the new accelerator performance. The upgrade of the CMS Muon Spectrometer foresees the installation of three new muon stations based on the Gas Electron Multiplier (GEM) technology, referred to as GE1/1, GE2/1 and ME0. While the installation and commissioning of the GE1/1 detectors is currently underway, the GE2/1 and ME0 detectors are expected to be installed between 2023 and 2026. This thesis work took place in such framework. The main goal

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Clissa, Luca <1992&gt. "Supporting Scientific Research Through Machine and Deep Learning: Fluorescence Microscopy and Operational Intelligence Use Cases." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2022. http://amsdottorato.unibo.it/10016/1/thesis_CLISSA_DSC.pdf.

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Although the debate of what data science is has a long history and has not reached a complete consensus yet, Data Science can be summarized as the process of learning from data. Guided by the above vision, this thesis presents two independent data science projects developed in the scope of multidisciplinary applied research. The first part analyzes fluorescence microscopy images typically produced in life science experiments, where the objective is to count how many marked neuronal cells are present in each image. Aiming to automate the task for supporting research in the area, we propose

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COSENTINO, SARA. "Innovative Modelling Approaches for the Design, Operation and Control of Complex Energy Systems with Application to Underground Infrastructures." Doctoral thesis, Politecnico di Torino, 2017. http://hdl.handle.net/11583/2676713.

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The ventilations systems play a key role in underground infrastructures for health and safety of occupants during normal operation as well as during accidents. Their performances are affected by selection of the optimal design, operation and control that is investigated by predicting air flow. The calculation of ventilation flows and their interaction with fires can be done with different modelling approaches that differ in the accuracy and in the required resources. The 3D computational fluid dynamics (CFD) tools approximate the flow behaviour with a great accuracy but they require high com

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20

ROMELLI, ERIK. "Simulation analysis: from Planck calibration towards an end-to-end simulator for instrument operations applied to the Euclid mission." Doctoral thesis, Università degli Studi di Trieste, 2017. http://hdl.handle.net/11368/2908105.

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The Ph.D. project described in this work is based on two main activities. The first one is the analysis of Jupiter flux time-lines aimed at the intercalibration between the Planck and WMAP mission, to properly calibrate the beam pattern and to study Jupiter atmosphere. The second is the implementation of a prototype end-to-end simulator, using the Euclid mission as a test case, designed to assess mission performance and support instrument operations. The spectral energy distribution (SED) at millimetric wavelengths of planets is an important benchmark to inter-calibrate different CMB experime

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21

KRIK, Soufiane. "Low-operating temperature chemiresistive gas sensors: Fabrication and DFT calculations." Doctoral thesis, Università degli studi di Ferrara, 2021. http://hdl.handle.net/11392/2488099.

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Despite advantages highlighted by Metal OXides (MOX) based gas sensors, these devices still present drawbacks in their performances (e.g. selectivity, stability and high operating temperature), so further investigations are necessary. Researchers tried to address these problems in several ways, which includes new synthesis methods for innovative materials based on MOX, such as solid solutions, addition of catalysts and doping of MOX by using external atoms or oxygen vacancies. Concerning this last issue, literature presents a lack of studies on how the arrangement and number of oxygen vacancie

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22

Viricel, Séverin. "Neutralité fiscale et déplacement du patrimoine des "entreprises" soumises à l'impôt sur les sociétés." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30027.

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Dans l’évolution d’une entreprise, la nécessité d’opérer des « déplacements de son patrimoine » est directement liée à sa vie voir même à sa survie. Cette réalité complexe des déplacements du patrimoine procède de ce que l’on désigne communément par le terme « restructuration ». Ces opérations comportent des enjeux économiques, sociaux, financiers, juridiques, patrimoniaux et fiscaux pour les entrepreneurs et dirigeants. L’influence de la fiscalité en ces domaines est une réalité, souvent perçue comme une pression, traduite en contrainte par les dirigeants toujours à la recherche de solutions

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23

Cardoso, Rafael Felipe Silva. "Incentivo fiscal e alavancagem operacional: um estudo de caso sobre a desoneração da folha de pagamento em uma empresa start-up." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-02082016-153102/.

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Os incentivos fiscais concedidos pelos entes públicos às empresas nacionais suscitam cada vez mais o interesse de estudos aprofundados em relação a seu impacto dentro das organizações. Esta pesquisa tem como objetivo analisar os efeitos dos incentivos fiscais, especificamente, da desoneração da folha de pagamento instituída pelo Plano Brasil Maior do Governo Federal em 2011, no grau de alavancagem operacional de uma empresa start-up brasileira. A pesquisa foi realizada através de um estudo de caso em uma empresa start-up atuante no Brasil no setor de tecnologia desde 2011. As análises do estud

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24

Granátová, Hana. "Investiční dotace obcím." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199075.

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This diploma thesis deals with investment subsidies, which municipalities obtain as a contribution to the budget, and the fact whether the amount of the subsidies is affected by the political affiliation of the mayor. The introduction of the thesis brings the description of public administration of the Czech Republic, and the characteristics of the region and the village. The following part focuses on fiscal federalism, district budget as well as particular revenues of municipalities. Additionally, this part provides the explanation of the term 'subsidy', and lists different kinds of sources w

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25

Armaroli, Giovanni. "Experimental investigation and modelling of mid-infrared quantum cascade detectors operating at high temperature." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amslaurea.unibo.it/19293/.

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The present thesis work concerns quantum cascade detectors (QCDs) for the mid-infrared spectral region. These devices are based on a multi-quantum well structure, where the infrared light detection occurs due to photo-stimulated electronic transitions between confined electronic states. In particular, the object of this thesis is an 8.6 µm QCD in a “patch antenna” architecture, where the active region of the device is embedded in a double-metal cavity. This geometry generates an antenna effect, increasing the photon collection area and thus improving the detector's responsivity and noise perfo

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26

Zschoche, Miriam [Verfasser], and Jan Hendrik [Akademischer Betreuer] Fisch. "Restructuring international production networks: determinants and performance effects based on operational flexibility / Miriam Zschoche. Betreuer: Jan Hendrik Fisch." Augsburg : Universität Augsburg, 2012. http://d-nb.info/1077701128/34.

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27

GIOVANNINI, LUIGI. "Design and operation of transparent adaptive façades from a visual comfort and energy use perspective." Doctoral thesis, Politecnico di Torino, 2019. http://hdl.handle.net/11583/2745355.

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28

Hermansson, Agnes, and Elena Skaf. "Återintegrering efter obstetrisk fisteloperation : En integrerad litteraturöversikt." Thesis, Luleå tekniska universitet, Omvårdnad och medicinsk teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-78836.

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Obstetrisk fistel beskrivs som en abnormal gång mellan vaginan och urinblåsan och/eller rektum, där urin och/eller avföring läcker ut okontrollerat. Den vanligaste orsaken till utvecklandet av obstetrisk fistel är en dystoki. Att drabbas av obstetrisk fistel innebär en stor risk att bli stigmatiserad samt att det är ett tillstånd som är förödande för kvinnors välbefinnande, mentala hälsa och liv. För att en kvinna ska kunna återgå till det liv hon levde innan utvecklandet av obstetrisk fistel så krävs en återintegrering. Syftet med studien var att beskriva faktorer som påverkar kvinnors återin

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Coss, Stefano. "Advanced methods for sustainable energy systems in operation and design of district heating networks." Doctoral thesis, Politecnico di Torino, 2018. http://hdl.handle.net/11583/2713812.

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District heating networks (DHN) are an efficient way of providing thermal energy to consumers. Current state of the art shows that DHNs are developing towards smart thermal networks in integrated energy systems while their design is based upon the principles of sustainability. Based on that, this thesis covers two main research areas: Operation and design of district heating systems. In part A of this thesis, advanced methods for DHN operation are developed with the help of exergetic and thermoeconomic analysis. This includes the formulation of exergetic cost balances for graph-based network

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Roversi, Giacomo. "Commercial Microwave Links as opportunistic sensors for precipitation in northern Italy: building and validating an operational monitoring network." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2022. http://amslaurea.unibo.it/25673/.

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There is a growing interest in emerging opportunistic sensors for precipitation, motivated by the need to improve its quantitative estimates at the ground. The scopes of this work are to discuss the effort of building a CML-based opportunistic sensing framework from scratch and to present preliminary assessment of the accuracy of CMLs retrieved rainfall rates in Northern Italy. The CML product, obtained by the open-source RAINLINK software package, is evaluated on different scales against the precipitation products operationally used at the Regional Weather Service of Emilia-Romagna (Italy). T

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Ezeta, Carpio Sergio. "Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?" Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117319.

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The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.In that regard, the article makes a description of the VAT and its elements, concluding that adjustment regulations correspond to the measurable element, but to define if the operation is taxable, is necessary to analyze the regulations about taxable operations (article1 of VAT Law).<br>En el presente artículo, se analiza si en el supuesto

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Garsaa, Aziza. "Les effets des exonérations de cotisations sociales sur les performances des entreprises en France." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010026.

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Berrios-Ayala, Mark. "Brave New World Reloaded: Advocating for Basic Constitutional Search Protections to Apply to Cell Phones from Eavesdropping and Tracking by Government and Corporate Entities." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1547.

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Imagine a world where someone’s personal information is constantly compromised, where federal government entities AKA Big Brother always knows what anyone is Googling, who an individual is texting, and their emoticons on Twitter. Government entities have been doing this for years; they never cared if they were breaking the law or their moral compass of human dignity. Every day the Federal government blatantly siphons data with programs from the original ECHELON to the new series like PRISM and Xkeyscore so they can keep their tabs on issues that are none of their business; namely, the personal

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Chen, Shyh-Chang, and 陳世昌. "A Computer Simulation Study of the Operations Performances of a Military Fiscal Unit." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/61073698201945287489.

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碩士<br>國防管理學院<br>後勤管理研究所<br>93<br>The service industry has developed dramatically with the goal to promote the customer satisfaction. The military fiscal units, working as the service industry, also concentrate on raising the soldier satisfaction to increase the tangible and the intangible armament. We take a military fiscal unit as an example and employ the computer software, eM-Plant, to simulate its budget delivery windows and operating procedure. We input 3 factors -- the rule of assigning the window, the number of delivery window, and the service time, into the model to evaluate 2 outputs

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Coura, Larissa Ariane Paiva Franco e. "Operações de reestruturação empresarial e planejamento fiscal." Master's thesis, 2021. http://hdl.handle.net/10316/97511.

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Dissertação de Mestrado em Direito apresentada à Faculdade de Direito<br>Em um cenário de mercado econômico cada vez mais competitivo, as empresas buscam sempre se reinventar na tomada de decisões, de modo a maximizar a obtenção de lucros e minimizar os seus custos. E, em um contexto econômico geral, as empresas são de suma importância tanto a nível nacional quanto a nível global, não só pela função social que exercem na geração de empregos e circulação de bens, serviços e riquezas, mas também como contribuintes de obrigações tributárias consideráveis, que permitem a entrada de recursos aos co

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Silva, Rui Manuel de Faria Brigham da. "Alguns aspetos fiscais das operações de reestruturação empresarial: o regime especial de neutralidade fiscal em sede de IRC." Master's thesis, 2020. http://hdl.handle.net/10071/21648.

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Uma reorganização empresarial deve ter por base motivos económicos, ser orientada pela obtenção de eficiências ao nível da atividade económica, e não ter em vista essencialmente a obtenção de ganhos fiscais. Atendendo à sua natureza, estas operações geram por vezes fluxos financeiros que podem ser interpretados fiscalmente como a realização de ganhos das empresas que foram objeto de reorganização e serem estas tributadas em sede de IRC, mas sem que se tenha efetivamente realizado esse ganho, o que pode representar um obstáculo à realização destas operações. Para evitar que a fiscalidad

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Marques, Tânia Gregório. "O reporte de prejuízos fiscais : em especial, o reporte na fusão de empresas." Master's thesis, 2018. http://hdl.handle.net/10400.14/26502.

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A presente dissertação tem por escopo a análise do regime de transmissibilidade de prejuízos fiscais no âmbito de operações de fusão. Será então relevante definir, antes de mais, o conceito e a mecânica por detrás do mecanismo de reporte de prejuízos fiscais. Seguidamente, debruçar-nos-emos sobre as operações de reestruturação propriamente ditas, começando por analisar o regime de neutralidade fiscal e os efeitos da sua aplicação. Isto posto, dedicaremos a nossa atenção à análise da própria operação de fusão, bem como aos efeitos e limites da transmissibilidade de prejuízos no decurso da mesma

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Pires, Ana Filipa da Silva. "Impact of fiscal policies in companies’ decision towards operational leases." Master's thesis, 2013. http://hdl.handle.net/10400.14/17475.

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The need for capital financing is an on-going issue affecting individuals, organizations and ultimately the economy of a country. Leasing is considered an asset based financing. It allows the lessee to pay the leasing rentals through the cash flows generated from the use of the asset in the business operations. In this context operational leases can be seen as an alternative for companies to broaden their options regarding assets acquisition. Leaseurope annual report for 2011 depicts significant differences in leasing usage across countries. The reasons for the decision making between le

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Burgers, Irene J. "The allocation of fiscal profits of internationally operating banking enterprises : issues concerning the allocation of fiscal profits to branches situated outside the country of residence: banking versus other types of enterprises /." 1991. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=005951933&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Rodrigues, Ana Carolina Gonçalinho da Silva. "Fusões invertidas : aspetos contabilísticos e fiscais." Master's thesis, 2019. http://hdl.handle.net/10400.14/28775.

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Este estudo versa sobre o tratamento contabilístico e fiscal das fusões inversas. Através da definição dos conceitos, distingue-se a fusão direta da fusão inversa, apresentando as características que motivam a realização desta última. De seguida, expõem-se os procedimentos contabilísticos a aplicar a esta tipologia de fusão, com as problemáticas associadas a esta e as soluções encontradas. Posto isto, em termos fiscais, apresenta-se o Regime Geral aplicado às fusões inversa e também o Regime da Neutralidade Fiscal, juntamente com todas as exigências para a sua aplicação, assim como as áreas

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Gomes, Patrícia Daniela Araújo. "Fusões inversas : aspectos contabilísticos e fiscais." Master's thesis, 2015. http://hdl.handle.net/10400.14/19452.

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Este trabalho visa analisar os aspectos contabilísticos e fiscais das fusões, em especial das fusões inversas. A fusão consiste numa operação em que uma sociedade se une a outra sociedade, sendo que, no final apenas uma existirá. No caso da fusão inversa, existe incorporação de uma sociedade por outra sociedade, mas a sociedade incorporante é a subsidiária da sociedade incorporada, que, por sua vez, é a sociedade “mãe”. Numa primeira fase, a análise centrar-se-á nas fusões ditas “normais”. Numa segunda fase, será analisado o enquadramento específico das fusões inversas. Por fim, em termos f

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Cordeiro, George Henrique de Souza. "Perceções sobre as operações de crédito externo como alternativa de financiamento do Programa Estratégico de Defesa Antiaérea do Exército Brasileiro." Master's thesis, 2019. http://hdl.handle.net/1822/62974.

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Dissertação de mestrado em Negócios Internacionais<br>O Programa Estratégico Defesa Antiaérea é um dos indutores do processo de transformação do Exército Brasileiro, o qual visa obter novas capacidades, para fazer frente aos desafios de um país continental. No entanto, para obter novas capacidades em produtos de defesa há necessidade de um volume alto de recursos, devido, em parte, à complexidade tecnológica dos equipamentos. Esta obtenção se torna ainda mais difícil, quando o país enfrenta uma das maiores crises fiscais da história, em que as despesas orçamentárias estão limitadas, difi

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Cai, Menghan. "Is globalisation operating to reduce inflation : evidence from six OECD countries : a thesis submitted in partial fulfilment of the requirements from the Master of Business Studies (Economics) at Massey University, Albany Campus." 2008. http://hdl.handle.net/10179/917.

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This paper relates openness to the decline in inflation by using panel data for six OECD (the USA, Japan, Canada, Portugal, Finland, and Australia) countries over the period from 1980 to 2006. I obtain industrial level data for twenty industries in each of the six countries in the timeframe and estimate the effects of increases in openness, through its effect on productivity and markups on inflation. The methods used to construct the variables in this paper follow methods introduced in Chen, Imbs and Scott (2004), and the estimations follow Chen, Imbs and Scott (2007). The results suggest open

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Vos, Gerwin. "Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos." Thesis, 2013. http://hdl.handle.net/10394/12220.

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During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through a

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Habermann, Tomáš. "Cesta Československa od podpory sionismu k antisionismu (1947-1957)." Doctoral thesis, 2017. http://www.nusl.cz/ntk/nusl-368446.

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The theme of this thesis is attitude of the Communist Party and Czechoslovak totalitarian regime to Zionism in 1947-1957. The main aim of the archive research was to map gradual change of the communist regime from its position of the supporter of Zionism to that one of convinced anti-Zionism (nearly to anti-Semitism). Support of Zionism was primarily presented by help to the nascent state of Israel in 1947-1949. The evidence is given by the role of Czechoslovakia at meetings of the United Nations General Assembly in 1947 and its role as a member of United Nations Special Committee on Palestine

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