Tesis sobre el tema "Tag question"
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Levillain, Pauline. "Marqueurs et polyphonie en anglais contemporain : étude de cas". Phd thesis, Université Rennes 2, 2013. http://tel.archives-ouvertes.fr/tel-00919899.
Texto completoDuarte, Laura Cardoso. "Tag questions in english and portuguese". reponame:Repositório Institucional da UFSC, 2013. https://repositorio.ufsc.br/handle/123456789/106240.
Texto completoMade available in DSpace on 2013-12-05T19:49:39Z (GMT). No. of bitstreams: 1 321698.pdf: 3060924 bytes, checksum: 5a66c4e6f492b4dbeb9c2c479b4caa48 (MD5)
Takahashi, Mariko. "A Comparative Study of Tag Questions and Invariant Tags in Asian Englishes: A Corpus-Based Analysis". Kyoto University, 2016. http://hdl.handle.net/2433/215623.
Texto completo0048
新制・課程博士
博士(人間・環境学)
甲第19797号
人博第768号
新制||人||185(附属図書館)
27||人博||768(吉田南総合図書館)
32833
京都大学大学院人間・環境学研究科共生人間学専攻
(主査)教授 齋藤 治之, 教授 壇辻 正剛, 准教授 谷口 一美
学位規則第4条第1項該当
Guillaume, Bénédicte. "Approche énonciative des "question tags" en anglais contemporain /". Paris : Ophrys, 2006. http://catalogue.bnf.fr/ark:/12148/cb409573117.
Texto completoAsher, Nicholas y Brian Reese. "Intonation and discourse : biased questions". Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1939/.
Texto completoKeisanen, T. (Tiina). "Patterns of stance taking:negative yes/no interrogatives and tag questions in American English conversation". Doctoral thesis, University of Oulu, 2006. http://urn.fi/urn:isbn:9514280393.
Texto completoKempton, P. A. "The control of tax evasion : Questions for practising accountants". Thesis, University of Bath, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379159.
Texto completoGuillaume, Bénédicte. "Approche énonciative des question tags en anglais contemporain : étude d'un corpus écrit et oral". Nice, 2003. http://www.theses.fr/2003NICE2030.
Texto completoCommendatore, Pasquale, Christoph Hammer, Ingrid Kubin y Carmelo Petraglia. "Policy Issues in NEG Models: Established Results and Open Questions". Springer International Publishing AG, 2017. http://dx.doi.org/10.1007/978-3-319-65627-4_2.
Texto completoBoström, Eriksson Linda. "Gender Specific Features of Language : Their Representation in a Popular TV Show". Thesis, Mid Sweden University, Mid Sweden University, Mid Sweden University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-8557.
Texto completoThe aim of this study was to find out how features that have been found to be typical of women’s language, such as hedges, tag questions and a high level of talkativeness etc., are represented in a popular TV series. Five cross-sex conversations from one episode of the sitcom The New Adventures of Old Christine were analyzed, and the results show that many of the features of interest, as for instance tag questions, minimal responses and indirect style, are unexpectedly used more frequently by men in this small investigation. In fact, the only feature that was used more frequently by the female main character was hedges. Several factors affect the results of the study, as for instance the fact that the conversations are fictional. The special characteristics of the speakers also affect the results, as well as the tone and the topic of the chosen conversations. Many of the features of interest were used to a very small extent, which is probably a result of the fact that the language in a sitcom is to be entertaining and rather quick, which leaves little or no room for the features studied.
Gustavsson, Caroline. "Existentiella konfigurationer : Om hur förståelsen av livet tar gestalt i ett socialt sammanhang". Doctoral thesis, Stockholms universitet, Institutionen för pedagogik och didaktik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-91199.
Texto completoOuro-Bodi, Ouro-Gnaou. "Les Etats et la protection internationale de l'environnement : la question du changement climatique". Thesis, Bordeaux, 2014. http://www.theses.fr/2014BORD0228/document.
Texto completoClimate change has become the scourge environmental concern and mobilizes more theinternational community. The outcome of this mobilization remains probably the implementation ofinternational climate change regime for which the Climate Convention and the Kyoto Protocol are the legalbases. This system is innovative in that it sets quantified emission reduction commitments for greenhouse gasemissions (GHG) for polluters States, but also in that it establishes mechanisms known as of “flexibility”whose implementation is accompanied by a control based on a Committee known as of “compliance”. Butdespite all this normative production, it is regrettable that today the international climate regime is a realfailure. Indeed, if the mobilization of states is no doubt, however, the same states that have voluntarily agreedto engage deliberately refuse to honour their commitments for essentially political, economic and strategicreasons. This work therefore aims to shed light on the causes of this failure by developing a mixed record ofthe first Kyoto commitment ended period in 2012, and offers prospects for a legal regime of the post-Kyotoclimate and efficient, able to be up to the challenges
Castro, Danilo Monteiro de. "Conflito de competência em matéria tributária: a questão posta como um ruído comunicacional". Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6310.
Texto completoThis study aims at the conflict of jurisdiction as to tax matters, observed in the light of Communication Law (the issue is brought up as a communicational noise). Thus, upon a hermeneutic-analytic investigation, the legal system of positive right in law will be analyzed and, therefore, interpreted, so that reflections on the theme are possible according to the communicational perspective in law, and a language with scientific claims. The perspective in question favors the asserting that jurisdiction conflicts are observed (jurisdiction view in law), facilitate the identification of communication noise motivating the phenomenon being studied, enhance the ability to minimize the manifestation of conflicts by inserting infra-constitutional prescriptive statements (jurisdiction rules), and also lead to the analysis on how the conflict should be solved (derivation process), and whom by
O presente estudo tem por objeto o conflito de competência em matéria tributária, observado pelo prisma do Direito Comunicacional (a questão posta como um ruído comunicacional). Assim, mediante uma investigação hermenêutico-analítica, o sistema jurídico de direito positivo será analisado e, por conseguinte, interpretado para que reflexões sobre o tema sejam possíveis pela perspectiva comunicacional do direito, em linguagem com pretensões científicas. A perspectiva em questão propicia a afirmação de que conflitos de competência existem (visão competencial do direito), facilita a identificação do ruído comunicacional motivador do fenômeno em estudo, enaltece a possibilidade de minimizar a ocorrência de conflitos via inserção de enunciados prescritivos infraconstitucionais (regras de competência) e, ainda, conduz a análise à indicação de como deve dar-se a solução do conflito (processo de derivação), e por quem
Estling, Hellberg Sanna. "Translating pragmatic markers : or whatever you want to call them". Thesis, Linnéuniversitetet, Institutionen för språk (SPR), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-26149.
Texto completoHenrique, Marco Antonio. "Gestão pública e a questão tributária : um estudo sobre o ISS e o IPTU nos municípios de São José dos Campos e Taubaté". Universidade de Taubaté, 2011. http://www.bdtd.unitau.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=524.
Texto completoThe changes that occurred in the political, economic and Brazilian tax, especially after the 1988 Constitution made the government pass to be seen and treated as "public management", where actions are measured by practical results. With respect to the tax system, the Federal Constitution of 1988 brought the decentralization of power and taxes, both at the state and municipal levels. This paper shows through a literature search and document the use of tax policies and tax incentives by the municipalities of Sao Jose dos Campos Taubaté and as a factor for promoting regional economic system. Also addresses: the Vale do Paraíba Paulista as one of the most developed country, has a history of economics and tax developments in Brazil; aspects and concepts of Public Management and Fiscal Responsibility, the State Reform, Governance as a goal to be achieved. With regard to taxes, even though he described in an introductory way federal and state taxes, the survey focuses particularly on the ISS - Tax on services and property tax - Tax on Urban Land Property, both by the municipalities. By comparison, research shows the current status of municipalities of São José dos Campos Taubaté and, his situation and specific aspects of public management in driving local economic growth by focusing on the development in the medium and long term. With respect to ISS, the result was that the tax difference between the cities studied were not relevant to influence investments located. Moreover, tax incentives offered through the donation of land and exemption from property tax if well managed by the public administration can a significant difference in the process of fostering economic growth.
Arias, Badia Blanca. "Television dialogue and subtitling: a corpus-driven study of police procedurals". Doctoral thesis, Universitat Pompeu Fabra, 2017. http://hdl.handle.net/10803/404733.
Texto completoLa bibliografía especializada ha sugerido la posición del diálogo televisivo y del subtitulado como géneros intermedios en el continuo oralidad-escritura (p. ej. Díaz-Cintas 2003, Quaglio 2009; Forchini 2012). Esta tesis adopta la metodología corpus-driven (‘dirigida por el corpus’) para abordar esta cuestión desde un punto de vista descriptivo y contrastivo, a partir del análisis del Corpus of Police Procedurals (CoPP), un corpus compilado para los propósitos de esta investigación que contiene, alineados, el diálogo (EN) y el subtitulado para DVD (ES) de quince capítulos de tres series de ficción policíaca procesal contemporáneas: Dexter (Showtime, 2006), El mentalista (Warner Bros, 2008) y Castle (ABC, 2009). Una selección de rasgos sintácticos y léxicos prototípicamente atribuidos a ambos polos del continuo han sido examinados tanto cuantitativa como cualitativamente. La base estadística de los análisis cuantitativos llevados a cabo revela patrones de comportamiento (normas) en los creadores del diálogo ficcional y en sus traductores. El análisis cualitativo del léxico adapta la metodología lexicográfica de análisis de patrones de corpus (CPA) propuesta por Hanks (esp. 2004, 2013a) para el estudio de la explotación léxica (creatividad) en este tipo de textos.
Li, Cai-Lun y 李采倫. "Tag Questions in Mandarin Chinese". Thesis, 1998. http://ndltd.ncl.edu.tw/handle/78108123160557156578.
Texto completo國立政治大學
語言學研究所
86
Tag questions have never been a hot issue among linguists studying questions in Mandarin Chinese. According to previous analyses, since tag questions are merely instances of A-not-A or yes-no questions with sentential subjects or topics, there is no need to recognize a separate category for Mandarin tag questions. In this thesis, it is shown that the underlying form and pragmatic functions of Mandarin tag questions are not so simple and should not be ignored in that way. Based on our syntactic analysis, the underlying structure of Mandarin tag questions is divided into two subparts, and each performs various syntactic behavior. One is the structure of simple A-not-A or yes-no questions with sentential subjects or topics and the other is the construction of coordination. The former can serve as the subject or direct object of a verb while the latter cannot. To interpret the complicated relationship between form and function of the Mandarin tag question, a pragmatic analysis is moreover proposed. Based on various illocutionary intents and speaer's psychological states, tag questions are divided into two major kinds to perform different illocutionary acts:'Question'and'Request'(including request for confirmation and for action). After relating our syntactic approach to pragmatic analysis, it is manifest that the interaction between underlying form and pragmatic functions results in the surface structure of Mandarin tag questions.
Chen, Ying-Ju y 陳盈如. "Question Answering in Tax Regulations". Thesis, 2004. http://ndltd.ncl.edu.tw/handle/59efx8.
Texto completo銘傳大學
資訊管理學系碩士班
92
Question answering (QA) is a challenge to both commercial application and academic research. This paper describes a QA system based on natural language to answer the users’ questions on tax regulations and this system could help users for verbal querying of tax regulations. The document set of the presentation is from the Frequently Asked Question offered on the web of National Tax Administration. After segmenting, the terms of the questions and answers in the document set will have weights due to Vector Space Model. When the natural language questions are asked, the sentences are segmented at first and compared with the document set then. On the other hand, the terms are mapped to the topics in Cilin. At the same time, the weight of topics in the document set would be given and compared with the topics corresponded by the terms of query. Through combination of the previous two weights, the document that has the most sum of weight would be selected as the answers.
Chingchi, Hu. "Question Tags in Taiwan Mandarin: Discourse Functions and Grammaticalization". 2001. http://www.cetd.com.tw/ec/thesisdetail.aspx?etdun=U0021-2603200719114146.
Texto completoHu, Chingchi y 胡菁琦. "Question Tags in Taiwan Mandarin: Discourse Functions and Grammaticalization". Thesis, 2002. http://ndltd.ncl.edu.tw/handle/61375123379347302770.
Texto completo國立臺灣師範大學
英語研究所
90
This study aims to investigate question tags in Taiwan Mandarin from a discourse-pragmatic perspective. It is pointed out that question tags in general are discourse markers that serve the meta-linguistic function of creating speaker-addressee involvement during speech. They are distinguished from tag questions in English, which serve the syntactic function of requiring the addressee to respond according to the polarity of the verb phrase in the head clause. The very different nature of the ‘tag questions’ in the two languages thus can account for the common errors committed by Chinese learners of English when they are called upon to respond to English tag questions containing a negative head clause. Chinese learners are often tempted to reply with “yes” instead of what is meant to be “no,” thus causing misunderstanding. The forms and functions of Mandarin question tags are explored. Two forms of question tags are identified in Mandarin, i.e. particle tags and A-not-A tags. Particle tags and A-not-A tags occur with strikingly great difference in frequency, the former occupying 7.76% and the latter occupying 87.89% of all the 322 tags in the data. The functions of the particle tags all show close dependency on the propositional content of the head utterance. In other words, their functions are generally proposition-oriented. However, the functions of the four frequently occurring A-not-A tags, namely, hao-bu-hao好不好, dui-bu-dui對不對, you-mei-you有沒有and shi-bu-shi是不是, all evolve textual and epistemic functions from their propositional usages, exhibiting their higher degrees of grammaticalization toward subjectivity than particle tags. That is, A-not-A tags develop to mainly serve to make the interaction more vividly bi-directional. The different general functions of particle tags and A-not-A tags are also reflected in their difference in distribution. Particle tags invariably occur at head-final positions whereas A-not-A tags occur at head-final, head-medial and even head-initial positions. Frequency is proposed to be the factor that accounts for the different degrees of grammaticalization for particle tags and A-not-A tags. Being unmarked members of question tags, A-not-A tags occur with high frequency, which encourages their grammaticalization. They thus show such frequency effects (Bybee 1999) as functional change, phonological change and morphosyntactic change.
Chatterjee, Anindita active 21st century. "Gender and contestation in Bengali adda". Thesis, 2014. http://hdl.handle.net/2152/28101.
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Han, Jae-Dong. "Inflation tax on multiple currencies in postwar China". 1991. http://catalog.hathitrust.org/api/volumes/oclc/31238681.html.
Texto completoMoussalli, Souheila. "Using Audio and Audio-Visual Feedback to Enhance Learners’ Perception and Production of Tag Questions". Thesis, 2013. http://spectrum.library.concordia.ca/977087/1/Moussalli_MA_S2013.pdf.
Texto completoMaratová, Magdalena. "Tázací dovětky "right" a "isn't it": socio-lingvistická studie". Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-373717.
Texto completoChang, Shu-Yuan y 莊淑媛. "Searle\'s Speech Act Theory and Its Application to the Analysis of Tag Questions in English and Chinese". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/p722jk.
Texto completo國立清華大學
臺灣研究教師在職進修碩士學位班
107
Tag question is a structure with complex pragmatic functions, which is syntactically short questions, but in the actual communicative context, tag question can not only express the function of single inquiry, in Searle’s felicity conditions, but also be used to express other speech act underneath some restrictions. Such as “request”, “suggestion” and etc. In this paper, I adopted Austin’s and Searle’s Speech Act Theory to demonstrate how speech acts manipulate the tag question of the imperative sentence. How the imperative sentences without the subject and functional verbs derive the following tag questions, such as” will you?” or “shall we?” Although Chinese and English tag questions are very different in form, the speech acts to be expressed in function are the same. At the same time, from the perspective of cross-language, we compare the differences among the composition, intonation meaning, syntactic position and pragmatic function of Chinese and English tag questions. In a sense, although the two languages are different in the sentence patterns of tag questions, they are all the same in pragmatic functions. The speech act determines the form of the following tag questions. Both Chinese and English have variants or general tag questions. For example, the variant question such as “OK?” OK often appears in the daily conversation between the two languages. This paper proposes the distributions of OK tag questions under the four English major sentences. And by the five major classifications of Searle's illocutionary force, we analyze which kind of speech act is suitable for the OK tag question, and illustrate its pragmatic restrictions. In addition, the tag questions are combined with the speech act theory applied to the actual classroom teaching scene, and the teaching questioning strategy is provided.
Huang, Yi-Yu y 黃怡鈺. "The Study on the Questions of Levying Real Estate Integration Income Tax". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/zmmfy9.
Texto completo東吳大學
法律學系
105
The immovable tax system in our country had already deviated for a long time. It resulted in many loopholes and therefore the gap between rich and poor is huge. Particularly, the real estate income tax system is most strongly denounced by our people. Under the old real-estate transaction tax system, house and land are separated by from levying house income tax and land value increment tax, targeting land price increases which are not a result of labor capital increase are subject to tax levy. However, actual transaction prices exceeding the announced current land value gain are not subject to income tax burden. Land transactions occurring in the same year are not subject to land value increment tax rendering, as the announced current land value has not yet been adjusted. In order to eliminate the public dissatisfaction with highly house prices, to solve the real estate speculation behavior, the implementation of living justice, the Taiwanese government successively implemented the Specifically Selected Goods and Services Tax Act on June 1, 2011 and implemented the Application for Registration of Real Information for Real Estate Transactions on August 1, 2012 and real estate integration income tax system in January 2016 and other policies. The purpose was to achieve taxation fairness and rectify the housing market. This article first discusses the sunrise clause from the principle of non-retroactivity of law and the principle of legitimate expectation. The design of the sunrise clause does not violate the principle of non-retroactivity of law, the protection of the people is the most comprehensive, but it may have a significant impact on the effectiveness of tax reform. And then discuss the land of the levy of the income tax system in the collection of practice may face problems. Respectively, from the tax subject, according to the law issued by the construction of the license of land recognition, to obtain the cost of identification, and land value-added tax system integration problems, tax rate structure and other manipulation to reduce tax burden behavior. Finally, discuss the buyers and sellers the follow-up problems after the termination of the contract, including whether the tax paid-up should be refunded, the date of acquisition of the immovable property, the determination of the holding period, and so on.
LIN, YI-JYUN y 林怡君. "Acquisition of English Tag Questions of Taiwanese EFL learners: With Respect To Syntactic Structures, Pragmatic Functions and Intonation Types". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/h7666q.
Texto completo國立高雄師範大學
英語學系
104
This research aimed to study how Taiwanese EFL learners performed in English tag questions in the framework of grammatical competence and pragmatic competence. Grammatical competence focuses on syntactic structures and semantic meanings, while pragmatic competence centers on pragmatic functions and intonation of the tags. A total of 67 college students in sophomore and junior years majoring in English were participated in this study. Additionally, a total of 40 native English speakers were utilized as an exemplar group. A questionnaire was used as the instrument including four tests: syntactic structures, bi-clause tag questions, pragmatic functions and intonation types. The major findings were summarized and illustrated as follows. First, the EFL learners performed well on forming most types of tags; however, they had difficulty changing an expletive subject to its pronoun, managing polarity-conversion for anchors containing a subject or adverb with polarity of negativity and recognizing types of imperatives. Secondly, the EFL learners did not mechanically generate all the bi-clause tags from the main or embedded clauses. Also, they performed differently from the native speakers on forming the tags. Generally, the EFL learners preferred to choose the embedded tags whereas the native speakers inclined to select the matrix tags. Thirdly, the EFL learners did recognize types of pragmatic functions the same way as the native speakers did; however, the former did not perform as well as the latter. Among the given functions, the Taiwanese EFL learners showed a similar level of ability dealing with them. Fourthly, the EFL learners inclined to apply rising intonation to all kinds of tags whether in inquiring or affective functions. Fifthly, the EFL learners exhibited the difficulty levels of acquiring various aspects of English tag questions with the following sequence: intonation types > pragmatic functions > syntactic structures.
Wu, Ting-shan y 吳丁山. "Research our country trust tax system question ---Take individual taxes and levies as discussion center". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/75014522264658167803.
Texto completo國立中正大學
法律所
97
The trust law provided formerly does not have one property management way, might cause the general family, the introduction specialized administrative personnel, came generation of own for its management property, reached the property to rise in value, not to avoid waste, the attendance family and the children the necessity, really also the permeable will way has completed the trustee to want attendance functions before death and so on object of, every its all sorts all had involves to the trust benefit obtained production with the assignment, assessment of sign with formerly each kind of tax law stipulation with behavior, incompletely same, because but the trust tax system picked the disperser legislation, also the trust was one kind in our country new to manage finances the way, rightThe identical trust contract, person of the different work place, often can have respectively the different opinion, sends when the dispute, is by, this article studies the goal, except the discussion trust tax system and the trust legal system the joint, and discusses the trust behavior to involve each item of tax item to draft accepts tax affairs of legal system question with the stipulation.。
Chen, Liang Kuang y 陳亮光. "Making information of Taiwan non-profit organizations public and calling into question their reporting for tax-exemption". Thesis, 2008. http://ndltd.ncl.edu.tw/handle/06485449968411019700.
Texto completo國立政治大學
行政管理碩士學程
97
Management theorist Peter Drucker once said, “The 21st century is the century for non-profit organizations, of which the United States leads worldwide.” It is thus clear that in the rising development of non-profit organizations, the national community plays an important role. Taiwan’s lively non-profit organizations fill the gap left by the government and business enterprises, meeting the numerous needs of the community. Except for a very small number, most Taiwan non-profit organizations are quite small, but they give evidence to the vitality of Taiwan’s community. However, information on Taiwan’s non-profit organizations remains to be completely private. Laws pertaining to the management of Taiwan non-profit organizations still possess several flaws. Large organizations, owing to their fame, acquire resources with more ease compared to small organizations, even though this is still difficult for them. If, however, these resources could be easily acquired, then it would be likely that the organization would change its tune and squander. Laws and control mechanisms to keep information of Taiwan’s non-profit organizations open to the public are severely lacking. The United States, however, implements the principle of free information to all as the most important aspect of managing non-profit organizations. United States law decrees that everyone has the right to request from non-profit organizations their tax exemption documents and their last three years of tax return applications; the tax return form used by tax-exempt organizations is called Form 990. Keeping the information of non-profit organizations public is one way that passes the responsibility of supervision from the government to the public. Exposure is the best form of policing, just as sunlight makes the best preservative. Exposure prevents decay, as well as increases the competitiveness of non-profit organizations. American non-profit organizations use a Form 990 to make their information public. The text takes this example and suggests it to be a well working method to put Taiwan non-profit organizations in check. Therefore the text and its sources probe into the definition, management and accountability of non-profit organizations, as well as taking the method used by the United States to keep such in check. Related Taiwan laws to this are also probed into, and research is carried out and viewpoints are given regarding the self-regulation of Taiwan’s public welfare groups and alliances. The text also carries out research regarding Form 990 that United States non-profit organizations must use for reporting, as well as probes into the reporting method used by Taiwan non-profit organizations. The latter’s reporting and exposure, all coming from interviews and documents, will also be analyzed. The integration of the above research will bring the text to a conclusion. Suggestions for Taiwan non-profit organizations are listed as follows: 1、Make public the actions and reasons for tax-exemption for all non-profit organizations, using United States tax law for non-profit organizations as a basis, namely the use of Form 990 to allow the masses the right to know everything, including the qualifications and laws that would grant such exemption. There is a need to require reporting to make such information public. 2、Update all related laws regarding non-profit organizations as well as measures for management. There is a need for these laws to gain elasticity and fit in with the times we live in. 3、Reanalyze the reporting methods used by Taiwan tax-exempt organizations to apply for tax returns and conclude whether such can truly expose their information, accountability and important work to the public. 4、Standardize the system of reporting by non-profit organizations and urge self-regulation and a system of checks. 5、Concerning the acceptance of government subsidies or the coming into a sum of money that exceeds the established limit (such as $500,000 or $1,000,000), there is a need for auditing by a certified accountant. Referring to Circular A133 from the United States Office of Management and Budget (OMB), there should be an established method that this auditing must abide by, beneficial to the government in allotting its funds in an efficient manner.
Urešová, Miroslava. "Pragmatika anglických tázacích dovětků v překladu". Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-305739.
Texto completoAlmeida, Ana Rita Ferreira Ribeiro. "Alojamento local : a questão das mais-valias". Master's thesis, 2019. http://hdl.handle.net/10400.14/28638.
Texto completoThe local accommodation does not present a reality as transparent as the taxable persons, who exploit it, would like. It Is a multifaceted reality, which at the tax level presents peculiarities such that it obliges is knowledge before the beginning of the activity. Thus, in advance, the taxable person who explores the local accommodation activity should know the legal contours so that it can conveniently assess which legal framework is defined as more advantageous to them. The local accommodation regime differs to a certain extent from the regime applicable to income from immovable property, but has characteristics that can also approximate it. We Speak of a diversified activity that encompasses a multitude of work places, a network of users that are not comparable to each other, and different forms of exercise, depending on who explore its and understands that it should be explored. The activity that we speak of involves more and more conflicts of coexistence, which is the main reason why we learning about it on our approach. We will be taking care of the three categories of CIRS taxation that are relevant to the topic. The most questionable issue regarding the capital gains generated will be the biggest focus of our text.
Silva, Frederico João Sousa da. "As isenções de IMI e de IMT nos conjuntos de prédios classificados como monumentos nacionais, de interesse público e de interesse municipal : uma questão de (in)coerência". Master's thesis, 2017. http://hdl.handle.net/10400.14/23805.
Texto completoIn order to pursue the public interest the State may use its power of authority to impose on its citizens a particular behaviour or its omission. The protection and enhancement of the Portuguese cultural heritage, which is constituted at the same time by the Portuguese language, Jerónimos Monastery in Lisbon and the viniculture on Ilha do Pico, is a matter of public interest and therefor arises as one of the Portuguese State’s fundamental tasks. In this endeavour, our focus was to identify and to understand what kind of legal instruments did the legislator use to protect and enhance the Portuguese Cultural heritage with private individuals. Public administrative constraints will thus play a prominent role in this work. Though the prior awareness of these public administrative legal measures is merely instrumental it proved to be fundamental to gain a broader and better informed perception about the legality and the constitutionality of the tax treatment that is given to the Portuguese cultural heritage. In this context it was given particular emphasis to the analysis of the scope of tax exemptions in place from the municipal property tax and the municipal property transfer tax on buildings listed as monuments, groups of buildings and sites. Through the establishment of tax relief measures and within the scope of Cultural Heritage Law, Tax Law plays its role on enhancing and protecting cultural heritage. Thus, the ultimate objective of this endeavour is to understand how these tax relief measures are applied and, essentially, assess if they are equally, fairly, and proportionally applied.