Tesis sobre el tema "Turnover tax"

Presumptive taxes are normally used for taxing the hard-to-tax informal taxpayers, i.e. those who have not registered and remain outside the normal tax net. These taxes are also used by tax authorities in an attempt to reduce the compliance cost. The importance of small business and the stimulus to create jobs form a focal point for government. The South African Revenue Service introduced a turnover tax system available to micro-businesses in South Africa. For this study, data was collected by distributing an internet-based questionnaire to registered micro-businesses to determine both the effect of the turnover tax system on compliance cost and the general view of the new tax system held by micro-business owners. The compliance costs associated with the turnover tax have been identified and discussed. Micro-business owners indicated a positive attitude to the turnover system despite the negative reaction by tax practitioners in the market place. The introduction of the turnover tax system has had an impact on the compliance cost of micro-businesses, resulting in the owners beginning to move away from the costly services of tax practitioners to actively submitting their returns and taking control of their own tax affairs. The turnover tax system is aimed at reducing the cost of compliance.
Afrikaans: Veronderstellingsbelasting word gewoonlik aangewend om die moeilik belasbare informele belastingpligtige, met ander woorde diegene wat nie geregistreer het nie en buite die normale belastingvangnet val, te belas. Dié belasting word ook deur belastingowerhede aangewend in „n poging om die nakomingskoste te verminder. Die belangrikheid van kleinsake-ondernemings en die stimulus om werk te verskaf vorm „n sentrale fokuspunt vir die regering. Die Suid Afrikaanse Inkomstediens het „n omsetbelastingstelsel vir mikro-besighede in Suid-Afrika ingestel. Vir die doel van hierdie studie, is data versamel deur „n internetgebaseerde vraelys aan geregistreerde mikrobesighede te versprei om die effek van omsetbelasting op nakomingskoste asook die algemene beskouing van die eienaars van mikro-besighede ten opsigte van die nuwe belastingstelsel te bepaal. Die nakomingskoste wat met omsetbelasting gepaard gaan, is geïdentifiseer en bespreek. Die eienaars van mikro-besighede het „n positiewe houding jeens die omsetbelastingstelsel geopenbaar ten spyte van negatiewe reaksie van belastingpraktisyns in die mark. Die instelling van die omsetbelastingstelsel het „n impak op nakomingskoste van mikrobesighede, wat daartoe lei dat die eienaars begin weg beweeg van die duur dienste van belastingpraktisyns om hul belastingopgawes in te dien. Hulle neem self beheer oor hul belastingsake. Die omsetbelastingstelsel is daarop gemik om die nakomingskoste te verminder.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
Unrestricted

The thesis is driven by the increasing number of the Directorate General of Taxes (DGT) employees who voluntarily left the organisation following the first phase of its organisational reforms that ended in 2008. Some changes were made to the reforms, including improving the employee compensation scheme, developing a more conducive working environment, setting up standard operating procedures to clarify job ambiguity, and implementing a job rotation system. The expectation following these changes was that employees would perform better and continue their employment in the DGT. During the second phase of reform between 2009 and 2014, 280 DGT employees decided to quit their jobs. The DGT claimed it had lost many tax specialists, tax auditors and managers, who play a crucial role in enabling the DGT to perform its function of collecting tax revenues This thesis seeks to understand the underlying causes of employee turnover in Indonesia’s DGT. It employs Price and Mueller’s model of employee turnover as the analytical framework to systematically examine the research problem. The research is based on two case studies in Jakarta’s regional tax offices, and it includes former and current DGT employees, as well as officials who are responsible in implementing the human resource regulations. Data for the research were collected through questionnaires and interviews. Price and Mueller’s comprehensive approach to the turnover problem was expected to be a useful tool to raise awareness for further examination of employee turnover problems. The thesis reveals that the model is substantially useful to explain job satisfaction among DGT employees (stayers), however, it is not fully effective in capturing employee turnover problems in Indonesia’s DGT. The model assumed organisational stability, while organisational change is more prevalent not only in the private sector, but also in the public sector. This research concludes that employees’ intentions/decisions in staying or leaving the DGT were rooted in organisational change and changes in its HR practices. The uncertainty tied into the reforms was found to be an important factor in influencing employees’ attitudes and behaviour toward their jobs.

From 1997 to 1999 and 2003 to the present, Major League Baseball has had a luxury tax on high payroll teams. This paper analyzes the impact of the tax as a budget constraint on teams’ ability to reward and retain high performing players. In contrast to other papers, we use wins above replacement (WAR), a popular sabermetrics statistic, to measure performance. Using this metric, we quantify the number of top performers, how this performance is rewarded with salary, and how salary impacts players’ mobility decisions. We conclude that when using WAR, the distribution of performance is not heavy tailed and rather follows an exponential distribution. Our results suggest that there are fewer top performers in periods with a luxury tax/budget constraint. We use efficiency wage theory to understand this decrease in top performers as the result of a decrease in motivators. We understand two different mechanisms of motivating performance: (1) under a stochastic budget constraint, managers did not choose to extend the contracts of top players; and (2) under a fixed budget constraint, managers decreased the monetary reward for an increase in performance. Both these mechanisms decrease the motivation for top talent to perform highly.

The master thesis discusses application of value added tax in municipality, after the amendment of act in 2009. The theoretical part is focus of attention municipality and law of value added tax, concepts definition of public services and economic activities and calculation of turnover. Theoretical conclusions are applying to financial reports of the city Sezimovo Ústí. Its revenues are classified into taxable and non-taxable payments and the turnover is predicted. The goal of this paper work is the universal algorithm of taxes formulation including optimization techniques of most frequent activities of municipalities.

Background and problem: The capital gain tax was introduced in Sweden as late as 1991. Previous studies has shown that capital gain tax can explain differences in investors behaviour that can lead to trading changes and a lock-in effect on the stock market, which directly affects the liquidity of stocks. The problematic is that an illiquid stockmarket, among other things, could lead to that capitals stays in already mature companies and hamper IPOs. Purpose: The study ́s purpose is to study the relationship between capital gains tax and liquidity with control of others factors that might explain differences in liquidity on the stock market. Method: The study is conducted with a quantitative method and it ́s based on data collected from 1992-2000 for companies listed on Stockholm Stock Exchange. The method generated 939 observations for each variable and the study yielded a total of 5643 observations with a final loss of 34,6 % of the study ́s sample. We formed a hypothesis to answer the research question and achieve the purpose of the study. Conclusions: The study ́s results do not reject the study hypothesis of a negative relationship between capital gains tax and liquidity, which means that liquidity falls when capital gain tax rate increase in accordance with the existing theory. A negative correlation between capital gain tax and liquidity, might hamper IPOs of new companies, because the capital stays in the already mature companies and investors are discouraged from more productive investments.
Bakgrund och problem: Kapitalskatten infördes i Sverige så sent som 1991. Tidigarestudier har visat att kapitalskatt kan förklara skillnader i investerares beteende som kange upphov till tradingförändringar och en inlåsningseffekt på aktiemarknaden vilketdirekt påverkar aktiers likviditet. Med bakgrund av denna problematik skulle en illikvidaktiemarknad bland annat kunna leda till att kapital stannar i redan mogna bolag ochförsvårar börsintroduktioner. Syfte: Studiens syfte är att studera sambandet mellan kapitalskatt och likviditet medkontroll för andra faktorer som kan tänkas förklara skillnader i likviditet påaktiemarknaden. Metod: Studien genomförs med en kvantitativ undersökningsmetod och baseras på datainsamlad från åren 1992-2000 för företag noterade på Stockholmsbörsen. Denna metodgenererade 939 observationer för studiens respektive variabel vilket gav totalt 5643observationer med ett slutgiltigt bortfall på 34,6% av studiens mätpunkter. Vi utformadeen hypotes för att besvara studiens frågeställning och uppnå syftet med studien. Slutsatser: Studiens resultat förkastar inte studiens hypotes om ett negativt sambandmellan kapitalskatt och likviditet, vilket innebär att likviditeten sjunker närkapitalskattesatsen ökar i enlighet med befintlig teori. Eftersom ett negativt sambandföreligger mellan kapitalskatt och likviditet, finns risken att en hög kapitalskattförsvårar börsintroduktion av nya bolag, att kapital stannar i redan mogna bolag samt attinvesterare avskräcks från mer produktiva investeringar.

Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams. Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą. Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą]
Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]

A utilização de traçadores como os isótopos estáveis de carbono e nitrogênio, é crescente e complementa as técnicas convencionais nos estudos referentes à dieta em animais silvestres. Isso é possível pois o valor isotópico dos itens utilizados na alimentação é refletido nos tecidos. A diferença isotópica resultante chamada de fator de discriminação ou fracionamento, está associada aos processos metabólicos necessários para que ocorra a incorporação de nutrientes. O estudo teve como objetivo medir o tempo de incorporação dos isótopos no plasma e nas células sanguíneas, componentes de \"tecido\" não mortal reamostrável, e determinar o fator de discriminação em cinco espécies de quelônios de água doce: Podocnemis expansa (tartaruga-da-Amazônia), Podocnemis unifilis (tracajá), Phrynops geofroanus (cágado-de-barbicha), Trachemys scripta (tartaruga-de-orelha-vermelha) e Trachemys dorbigni (tigre-d\'água). Os animais foram mantidos em cativeiro e as diferenças isotópicas dos 10 indivíduos adultos de cada espécie, foram medidas a partir da troca de dietas com valores isotópicos distintos. Com a mudança da dieta, o turnover do carbono e nitrogênio foram estimados entre 7 e 185 dias por meio de regressão exponencial não linear, quando os novos fatores de fracionamento foram estimados. O tempo de turnover para as espécies de quelônios variou de 72 a 337 dias para o carbono, e de 29 a 270 dias para o nitrogênio no plasma. Nas células sanguíneas o turnover variou de 3 a 373 dias para o carbono, e de 51 a 216 dias para o nitrogênio. Os fatores de discriminação que eram em média próximos a zero para o carbono, e entre 3-4‰ para o nitrogênio, variaram de 1,01 a 3,28‰ para o 13C e -0,76 a 0,49‰ para o 15N no plasma, e de 1,49 a 3,98‰ para o 13C e 0,99‰ a 4,69 para o 15N nas células sanguíneas, com a diminuição de 3,7‰ e aumento de 6,2‰, respectivamente para carbono e nitrogênio, na nova dieta. A diferença encontrada entre os fatores de discriminação calculados anteriormente a troca da dieta e após a troca, mostraram que provavelmente a incorporação dos isótopos estáveis se dá de forma heterogênea nos tecidos. De acordo com a literatura foi possível analisar que fatores como a memória isotópica, as rotas metabólicas e elementos característicos dos répteis possivelmente estão ligados ao turnover mais lento, diferente dos animais endotérmicos em que esse processo é mais rápido.
The use of tracers such as stable carbon and nitrogen isotopes is crescent and complements the conventional techniques used in the studies referring to the diet in wild animals. This is possible because the isotopic value of the items used in the diet reflects their isotopic values on the tissues. The resulting isotopic difference called the discrimination factor or fractionation is associated with the metabolic processes required for nutrient incorporation to occur. The object of the study was to measure the incorporation time of isotopes into plasma and blood cells, components of re-portable non-lethal \"tissue\", and to determine the discriminant factor of five species of freshwater chelonians: Podocnemis expansa (Amazonia tortoise), Podocnemis unifilis (tracajá), Phrynops geofroanus (geoffroy´s side necked turtle), Trachemys scripta (red-eared slider turtle) and Trachemys dorbigni (d\'orbigny\'s slider). The isotopic differences of 10 adult individuals of each species kept in captivity were measured through shifting diets with different isotopic values. With the diet variation, carbon and nitrogen turnover was estimated between 7 and 185 days by non-linear exponential regression, when the new fractionation factors were estimated. The turnover time for the chelonians species varied from 72 to 337 days for carbon, and from 29 to 270 days for the plasma nitrogen. In blood cells, the turnover ranged from 3 to 373 days for carbon, and from 51 to 216 days for nitrogen. Discrimination factors that were, in average, close to zero for carbon and between 3 and 4‰ for nitrogen ranged from 1.01 to 3.28‰ for 13C and -0.76 to 0.49‰ for 15N in plasma, and from 1.49 to 3.98‰ for 13C and 0.99 to 4.69 for 15N in blood cells, with a decrease of 3.7‰ and an increase of 6.2‰, respectively for carbon and nitrogen in the new diet. The difference found between the discrimination factors calculated before and after the diet shift, showed that stable isotopes incorporation probably occurs in a heterogenous way in tissues. According to the literature it was possible to analyze that factors such as isotopic memory, metabolic routes and reptiles characteristic elements are possibly linked to slower turnover, different from endothermic animals in which this process is faster.

O lagarto teiú Salvator merianae pertence à família TEIIDAE, são animais forrageadores ativos e alimentam-se principalmente de insetos quando filhotes, e onívoros quando jovens e adultos. Na região sudeste do Brasil S. merianae apresenta um ciclo anual de atividade durante o verão e inatividade durante o inverno, assim, estudar esse modelo de animal é de extrema importância, pois, se trata de uma espécie que obedece a um ciclo de ajustes fisiológicos distintos que podem influenciar a taxa de turnover e o fator de discriminação isotópico. Foram coletados dados de 26 indivíduos juvenis e 11 adultos. A delta13C das células vermelhas inicial não apresentou diferença entre juvenis e adultos, no entanto para o plasma foram distintos. Essa diferença pode ter ocorrido porque a dieta ao longo de suas vidas não era homogênea. A delta15N das células vermelhas e do plasma foram distintos entre os juvenis e adultos. A diferença encontrada pode ser atribuída a modelos de balanço nitrogenado distintos. Foi apontado a comparação entre os períodos de pré-dormência e despertar da dormência sazonal, a fim de verificar se a utilização das reservas endógenas poderia influenciar os dados iniciais. A delta13C das células vermelhas dos juvenis e dos adultos não foram diferentes entre os períodos. Entretanto, a delta15N dos juvenis foi distinto e similar para os adultos. O plasma se comportou de forma similar as células vermelhas para a delta13C nos juvenis e adultos. Todavia o nitrogênio do plasma se anotou distintos, sendo o período de despertar enriquecido tanto para os juvenis como adultos. Desta forma, a espécie utilizou um misto da reserva lipídica e aminoácidos endógenos na produção de energia diante de uma taxa metabólica muito baixa. As taxas de turnover das células vermelhas para 13C e 15N dos juvenis e dos adultos foram 79,57 e 34,88 dias e 66,84 e 43,38 dias respectivamente, porém o plasma foi mais rápido sendo, 41,64 e 20,83 dias e 38,77 e 22,78 dias respectivamente. Os valores de Delta13C das células vermelhas dos juvenis e dos adultos 1,43? e 1,25 ?, e Delta13C do plasma apresentaram os valores de 2,10? e 1,87? na ordem. O do Delta15N das células vermelhas dos juvenis e dos adultos foram 3,05? e 3,44?, seguido dos valores de Delta15N do plasma 3,93? e 4,34?. Todos os valores não apontaram um padrão entre os táxons da literatura devido influências peculiares que podem ser intrínsecos entre as espécies. Houve uma correlação entre o índice de massa corpórea com o Delta13C do plasma dos juvenis e com os Delta13C das células vermelhas e plasma e Delta15N das células vermelhas dos adultos. Essa correlação parece estar relacionada com uma possível intolerância aos carboidratos provenientes da dieta. No entanto o Delta15N do plasma parece estra relacionado com a entrada de reserva endógena e o controle do catabolismo. Juvenis e adultos, machos e fêmeas mostraram semelhança em todas as comparações. Esse resultado era esperado porque no final do experimento os indivíduos juvenis se enquadravam em sub-adultos e a alocação para reprodução ter sua maior contribuição da fonte endógena.
The tegu lizard Salvator merianae belongs to the TEIIDAE family. They are active foraging animals that feed mainly on insects when cubs, becoming omnivores when they reach youth and adulthood. In the Southeastern of Brazil, S. merianae presents an annual cycle of activity during the summer and inactivity during the winter. Thereupon, studying this animal is extremely important, since it\'s a species that obeys a cycle of physiological adjustments which may influence the turnover rate and the isotopic discrimination factor. Data were collected from 26 juveniles and 11 adults. The delta13C of the red cells didn\'t present difference between juveniles and adults; however these values were different for plasma. This difference may have occurred because the diet throughout their lives was not homogeneous. The delta15N of red cells and plasma were distinct between juveniles and adults. The difference found can be attributed to different nitrogen balance models. It was pointed out the comparison between the periods of pre-dormancy and awakening of the seasonal dormancy, in order to verify if the use of the endogenous reserves could influence the initial data. The delta13C of the red cells of juveniles and adults was not different between periods. However, the delta15N of juveniles was distinct and similar for adults. Plasma behaved similarly to red cells for delta13C in juveniles and adults. Meanwhile, the nitrogen of plasma was distinct and the arousal period was enriched for both juveniles and adults. The species used a mixture of its own lipid reserves and endogenous amino acids for the energy production before a very low metabolic rate. Red cell turnover rates for 13C and 15N of juveniles and adults were 79.57 and 34.88 days and 66.84 and 43.38 days, respectively. Nonetheless, the plasma rate was faster as the values found were 41.64 and 20.83 days and 38.77 and 22.78 days. The Delta13C values of red cells for juveniles and adults were 1.43? and 1.25?, and the Delta13C values of plasma were 2.10? and 1.87? respectively. The Delta15N values of red cells for juveniles and adults were 3.05? and 3.44 ?, followed by Delta15N values of 3.93? and 4.34? for plasma. All values didn\'t indicate a pattern among the taxa due to peculiar influences that may be intrinsic among the species. There was a correlation between body mass index and Delta13C values for juvenile plasma and Delta13C of red cells and plasma, as well as Delta15N values for red cells in adults. This correlation seems to be related to a possible intolerance to dietary carbohydrates. However, the Delta15N of plasma appears to be related to endogenous reserve inflow and catabolism control. Juveniles and adults, males and females showed similarity in all comparisons. This result was expected because at the end of the experiment juveniles could be classified as sub-adults and the allocation for reproduction had its greatest contribution from the endogenous source

The financial situation and financial economy could be controlled by a whole range of indicators in the time progress and context so that the evaluation of the situation may reflect the whole economic state of the company and enable to point out causes of the actual situation. If the company shall be economically succesful, the financial planning and analysis has to be a part of the complex of the company´s financial management, because it provides a feedback between the expected effect of managing decisions and present. This diploma work is focused on detection of weak and strong characteristics of the company. All datas used in analysis are taken from the public sources and internal company documentation. The point of my diploma thesis was to present a financial analysis containing my theoretical experience, which I gained during my study at the VUT.Brno.

Dissertação de Mestrado Integrado em Medicina Veterinária
A análise do refugo pode ajudar a identificar problemas de maneio, sanitários e de gestão, numa exploração. Em Portugal, a investigação sobre este assunto, até à data, é inexistente. Os resultados reunidos neste estudo têm como objectivo a avaliação dos padrões de refugo nalgumas explorações leiteiras do Sul de Portugal. Os dados foram recolhidos retrospectivamente em 20 explorações comerciais situadas no sul de Portugal com 90 a 1100 vacas em lactação, referentes aos animais refugados (n=2476) no ano de 2011. As variáveis analisadas foram: dias em lactação (DEL), idade, número de Lactações (#Lact), idade ao primeiro parto, data de refugo, motivo de refugo e destino. A idade média, DEL e #Lact, no momento do refugo, foram 5 anos, 242 dias e 2,97, respectivamente. Vinte e seis por cento das vacas morreram na exploração, 68% foram vendidas para matadouro e 6% foram vendidas para fins produtivos. Mastites e outros problemas do úbere (30%), problemas reprodutivos (24%) e patologia podal (11%) foram as três principais razões de refugo. Cinquenta por cento das mortes ocorreram nos primeiros 39 dias pós-parto e 26,7% de todas as vacas refugadas saíram da exploração nos primeiros 60 DEL. Analisando o refugo depois dos cinco meses em lactação, através de uma curva de Kaplan-Meyer, verificou-se que as primíparas permanecem mais tempo na exploração quando comparadas com as multíparas, e que após a sobrevivência aos primeiros 5 meses de lactação, a média dos DEL das primíparas e multíparas refugadas foi de 413 dias e 342 dias, respectivamente. Apenas em 12 explorações foi possível calcular a taxa de renovação e a taxa mortalidade, sendo as respectivas médias de 36% (mínimo: 28%; máximo: 47%) e 9% (mínimo: 2%; máximo: 25%). Concluímos que um elevado número de vacas leiteiras são refugadas muito cedo após o parto e em idade jovem. No entanto, as primíparas são mantidas mais tempo na exploração quando comparadas com as multíparas, provavelmente revelando um maior esforço para manter estes animais na exploração, e também ao facto de estes possuírem uma maior persistência de lactação. O alto nível da taxa de mortalidade, especialmente nos 60 DEL indica que é necessário melhorar o período de transição e o maneio do peri parto. A amostra é constituída apenas por explorações que possuíam dados organizados e fiáveis, portanto apenas representa uma pequena proporção da realidade Portuguesa, no entanto pode ser um primeiro passo para futuros estudos. Uma análise mais detalhada é necessária para entender a enorme variação entre explorações e estabelecer as melhores estratégias de maneio bem como de refugo nas explorações Portuguesas.
ABSTRACT - Analysis of culling patterns in southern Portuguese dairy farms - Culling analysis may help to identify management and husbandry problems in a farm. Investigation on rates and reasons for culling dairy cows has never been done in Portugal. The data gathered in this study intended to evaluate culling patterns in Southern Portuguese dairy farms. Data was collected from twenty commercial dairy farms in the south of Portugal milking between 90 and 1100 cows. Data referring to the total of animals culled (n=2476) in 2011 was retrospectively collected from the farms’ records. The variables assessed were: Days in Milking (DEL), age, number of lactation (#Lact), age at first calving, date of culling, reason for culling and destination. The mean age, DEL and #Lact at the time of culling were 5 years, 242 days and 2,97 lactations, respectively. The distribution of the destinations after culling was: 26% died on the farm, 68% were sold for slaughter and 6% were sold to other farms as dairy sale. Mastitis and udder problems (30%), reproductive problems (24%) and lameness (11%) were the most prevalent reasons for culling. Fifty percent of the deaths occurred in the first 39 days post-calving and 26.7% of the culling occurred in the first 60 DEL. When analyzing culling after 5 months in lactation it was shown by a Kaplan-Meier curve that the primiparous stayed longer in the farm when compared to multiparous; after surviving the first 5 months of lactation the average DEL for primiparous culled was 413 compared to 341 for multiparous. The herd turnover and death rates, were assessed in 12 farms, with a mean of 36% (ranging from 28% to 47%) and 9% (ranging from 2% to 25%), respectively. A high number of dairy cows are being culled very soon after calving and at a relatively young age. However, primiparous cows are kept for longer compared to older animals. This might suggest a bigger effort to save these animals conjugated with their higher persistency of the lactating curve. The high levels of death rate, especially in the 60 DEL, shows that a lot of improvement is needed during the transition period and the peri-partum. This sample represents a small part of the Portuguese reality, and is relatively biased by the selection of farms that were required to have organized and reliable data. Nevertheless, it may be considered the first step for further investigation. A more detailed and comprehensive analysis is needed to understand the huge variation between different farms and establish the best management and culling strategies for Portuguese dairy farms.

L'impact des changements globaux sur les écosystèmes marins est sans précédent. Dans un souci de préservation des écosystèmes, les métriques trophiques servent d'indicateurs de leur fonctionnement. Les interactions trophiques sont aisément déduites des isotopes stables par méthode d'inférence. Cependant, les inférences isotopiques reposent sur l'hypothèse d'équilibre isotopique. Ce travail de thèse vise à mettre en évidence la nécessité de s'affranchir de cette hypothèse en rendant les modèles isotopiques dynamiques, grâce au taux de renouvellement isotopique. La démarche développée estde construire un cadre de travail mécaniste via un modèle dynamique, pour créer une expérience virtuelle qui nous permette de tester les inférences. Tout d'abord, l'élaboration d'un modèle de mélange dynamique a permis d'améliorer les estimations du régime alimentaire à l'échelle individuelle, qui sont biaisées de 50 % avec une approche statique instantanée. Ce biais diminue à 15 % à partir du moment où λ est pris en compte, avec une approche statique intégratrice des valeurs isotopiques. Pour une estimation non biaisée et dynamique, l'application du modèle de mélange dynamique est requise, avec une estimation précise et dynamique de λ. Puis, l'implémentation de la dynamiqueisotopique aux modèles écosystémiques a permis de confirmer à l'échelle de la communauté, que l'azote reflète bien la structure moyenne du réseau trophique dans un cas de prédation opportuniste. Toutefois, la différence d'un niveau trophique a été observée pour certains top-prédateurs, entre les estimations par les matrices de régime alimentaire et celles par l'azote. L'intégration des mécanismes de la dynamique isotopique dans les inférences est une avancée majeure, puisqu'elle modifie notre vision des interactions trophiques dans les écosystèmes marins
The impact of global change on marine ecosystems is unprecedented. In order to preserve ecosystems, trophic metrics are used as indicators of their functioning. Trophic interactions are easily deduced from stable isotopes by inference. However, isotopic inferences are based on the assumption of isotopic equilibrium. This PhD thesis work aims to highlight the need to overcome this assumption by developing dynamic isotope models, thanks to the isotope turnover rate. The approach developed is to build a mechanistic framework via a dynamic model, to create a virtual experiment that allows us to assess the inferences. First, the development of a dynamic mixing model improved the individualdiet estimates, which are biased by 50 % with a static snapshot approach. This bias in diet estimates decreases to 15 % once λ is taken into account, with a static approach integrating isotopic values. For an unbiased and dynamic estimation, the application of the dynamic mixing model is required with an accurate and dynamic estimation of λ. Secondly, the implementation of isotope dynamics to ecosystem models allowed to confirm at the community level, that nitrogen does reflect the average food web structure in a case of opportunistic predation. However, the difference of one trophic level was observed for some top predators, between the estimates by diet matrices and those by nitrogen.The integration of isotope dynamics mechanisms into inferences is a major advance, since it modifies our insight into of trophic interactions in marine ecosystems

Este estudo teve como objetivo estimar a produção secundária e a taxa de renovação (P/B) do gastrópode Hastula cinerea, do isópode Excirolana armata e dos decápodes Austinixa patogoniensis e Callichirus major na zona entremarés da praia do Una, situada na Estação Ecológica Juréia-Itatins, litoral sul do estado de São Paulo. Para essa finalidade, coletas mensais foram realizadas durante o período de dezembro/03 a novembro/05 em duas áreas, A (24°28,67’S e 47°07,36’W) e B (24°27,53’S e 47°05,86’W), no segmento norte da praia que apresenta estado morfodinâmico dissipativo. H. cinerea apresentou distribuição diferencial de acordo com o tamanho dos organismos entre as áreas, com predominância de indivíduos menores na área A, o que conduziu à maior abundância, produção (ca 0,18 g PSLC m-2 ano-1) e razão P/B nessa área. Baixas razões P/B dessa espécie (entre 0,8 e 1,3 ano-1) foram decorrentes de crescimento lento, ausência de indíviduos recém-recrutados na zona entremarés e falha no recrutamento no segundo ano de estudo. Essas baixas razões foram corroboradas pela alta expectativa de vida estimada para essa espécie (4,8 anos). As estimativas de produções de E. armata, restritas à área B, foram semelhantes entre machos e fêmeas, assim como entre os anos (ca 0,25 g PSLC m-2 ano-1). As P/B dos machos (entre 3,2 e 4,3 ano-1) foram superiores às das fêmeas (ca 3,1 ano-1), decorrentes dos menores comprimentos alcançados pelos machos. Altos valores de P/B de E. armata na praia do Una foram decorrentes de crescimento rápido que se refletiram em altas taxas de mortalidade (Z) e baixas expectativas de vida. Verificou-se uma correlação significativa e inversa entre a P/B e a expectativa de vida ao utilizar estimativas dos cirolanídeos E. armata e E. braziliensis obtidas em estudos de praias arenosas brasileiras. O caranguejo A. patagoniensis apresentou densidade média anual de 1 indivíduo.galeria-1 do talassinídeo C. major e de cerca de 6 indivíduos.m-2. Essas baixas densidades conduziram à reduzida biomassa e, conseqüentemente, a uma pequena produção, apesar das consideráveis taxas de renovação estimadas para esse braquiúro (ca 2,5 ano-1). C. major apresentou a maior produção (2,33 g PSLC m-2 ano-1) dentre as espécies estudadas. Ao considerar a ampla distribuição dessa espécie ao longo da face praial na área B (mais de 50 metros), na qual foi obtida a sua produção, a estimativa em faixa de metro linear (ca 130 g PSLC m-1 ano-1) foi a mais adequada para demonstrar a importância dessa espécie. A baixa razão P/B de C. major, 0,9 ano-1, indica reduzida capacidade de compensar sobrexploração, fato esse crítico para uma espécie freqüentemente extraída em praias brasileiras para utilização como isca. Ao analisar os métodos de produção da taxa de crescimento específica em peso (TCEP) e da freqüência de comprimento (FC), a partir de algumas estimativas de estudos de praias arenosas brasileiras e do presente estudo, verificou-se que esses tenderam a gerar estimativas similares. Os métodos empíricos analisados, entretanto, tenderam a sobreou subestimar acentuadamente as estimativas de produções, não fornecendo estimativas confiáveis. Com relação às interações tróficas, as razões isotópicas estáveis de carbono e nitrogênio dos consumidores na praia do Una evidenciaram que os hábitos alimentares das espécies/gêneros estão de acordo com os referidos na literatura, no geral, e que o ecossistema da praia do Una depende basicamente do material particulado em suspensão, apesar de indícios de que o microfitobentos também possa ter papel relevante na trama trófica dessa praia. As plantas das dunas, entretanto, aparentemente não contribuem como produtores primários nesse ecossistema.
This study has as objective to estimate the secondary production and turnover rate (P/B) of the gastropod Hastula cinerea, the isopod Excirolana armata and the decapods Austinixa patogoniensis e Callichirus major in the intertidal zone of Una beach, situated in Estação Ecológica Juréia-Itatins, on the southern coast of the state of São Paulo. For that purpose, monthly samplings were carried out during the period going from December/03 to November/05 in two areas, A (24°28,67’S and 47°07,36’W) and B (24°27,53’S and 47°05,86’W), in the northern segment of the beach, which presents dissipative morphodynamic state. H. cinerea presented differential distribution according to the individual sizes between the areas, with predominance of smaller individuals in area A, which led to the higher abundance, production (ca 0.18 g PSLC m-2 ano-1) and P/B ratio in this area. Low P/B ratios of this species (between 0.8 e 1.3 ano-1) were caused by slow growth, lack of newly recruited individuals in the intertidal zone and flaws in the recruitment in the second year of study. These low ratios were corroborated by the high life span estimated for this species (4.8 years). The production estimates for E. armata, limited to area B, were similar between males and females, as well as between the years (ca 0.25 g PSLC m-2 year-1). Male P/B (between 3.2 and 4.3 year-1) were superior to the female ones (ca 3.1 year-1), resulting from the smaller lengths reached by males. High P/B values for E. armata in Una beach resulted from its fast growth, which were shown in high mortality rates (Z) and low lifespans. A significant and inverse correlation between P/B and life span was verified as estimates obtained in studies of Brazilian sandy beaches for the cirolanidae E. armata and E. braziliensis were used. The crab A. patagoniensis presented an average annual density of 1 individual.burrow-1 for the talassinidae C. major and of approximately 6 individuals.m-2. These low densities led to the limited biomass and, consequently, to a small production, in spite of the considerable turnover rates estimated for this brachyurous (ca 2.5 year-1). C. major presented the highest production (2.33 g PSLC m- 2 year-1) among the studied species. When considering the vast distribution of this species along the beach face in area B (more than 50 meters), in which its production was obtained, the estimate in linear meter strip (ca 130 g PSLC m-1 year-1) was more appropriate to demonstrate the importance of this species. The low P/B ratio of C. major, 0.9 year-1, indicates limited capacity to compensate over exploration, which is critical for a species frequently extracted in Brazilian beaches to be used as bait. While analyzing the methods of production of specific growth rate in weight (SGRW) and of length frequency (LF), from some estimates in studies of Brazilian sandy beaches and in the present study as well, it was verified that the mentioned methods tended to generate similar estimates. The empirical methods that were analyzed, however, tended to strongly super or underestimate the production estimates, thus not providing reliable estimates. With relation to trophic relations, the stable isotopic ratios of carbon and nitrogen of consumers in Una beach made it evident that the feeding habits of the species/genders are in accordance with the ones referred to in literature, generally speaking, and that the Una beach ecosystem depends basically on the suspended particulate material, in spite of indications that microphytobenthos may also play a relevant role in the trophic web in this beach. The plants in the dunes, nevertheless, apparently do not contribute as primary producers in this ecosystem.

South Africa implemented a simplified Turnover Tax system with effect from the commencement of years of assessment 1 March 2009 in order to help improve the culture of tax compliance. To date the number of applicants has not been significant and a potential reason for this is that it is not fair. Fairness and equality within a tax system is important in order to discourage evasion. The purpose of this research is to explore the perceived fairness of the current Turnover Tax system. Using the principles of a fair tax system as advanced by Adam Smith (1776) a correspondence survey was issued to identify whether the Turnover Tax principles enhance or undermine fairness. The criticisms and provisions of the Sixth Schedule to the Income Tax Act No. 58 of 1962 were investigated to determine whether Adam Smith’s (1776) maxims are promoted or undermined and in turn whether they are perceived as being fair or not. Based on the responses and analysis of the survey, it was deduced that the Turnover Tax system is not being perceived as completely fair. As a result changes need to be implemented to in order to improve the overall compliance and effectiveness of the tax.

碩士
銘傳大學
資訊工程學系碩士班
101
Two kinds of the business tax in Taiwan are Value-Added and Non-Value-Added. The Value-Added business tax can use uniform invoice as proof because of the Input Tax. To declare output tax deductible or tax declaration make that criminals evaded taxes by fictitious company, and fictitious company group used the innovation way that they evaded examination by taking advantage of Multi-Cyclic-Transaction and Normal business people. The main modus operandi is Cyclic-Transactions, but examination is based on human in the past. The way of the Cycle-Transaction could check the data and realize the vestige of upstream and downstream transactions by taking advantage of Company Tax ID of single business. This way is non-efficient. A research propose a new algorithm to improve the efficiency of the production cycle transactions, it have limit of length of Cyclic-Transactions by memory. This research proposes a new algorithm to reduce candidate of mining Cyclic-Transactions in order to reduce the number of combinations and memory space, thereby increasing length and speed of generation cycle patterns.

碩士
銘傳大學
資訊工程學系碩士班
100
Two kinds of the business tax in Taiwan are Value-Added and Non-Value-Added. The Value-Added business tax can use uniform invoice as proof because of the Input Tax.To declare output tax deductible or tax declaration make that criminals evaded taxes by fictitious company,and fictitious company group used the innovation way that they evaded examination by taking advantage of Multi-Cyclic-Transaction and Normalbusiness people. The main modus operandi is Cyclic-Transactions, but examination is based on human in the past.The way of the Cycle-Transaction could check the data and realize the vestige of upstream and downstream transactions by taking advantage of Company Tax ID of single business. This way is non-efficient.However,a method of work of Internal Revenue Service is based on program to produce list of transactions. They couldn''t check because of too much data that made huge revenue losses. Afterward they researched a new algorithm. They can check without a single unified number and this way is faster than before, but the results are too many redundant cycle.This research proposes a new algorithm to avoid producing nonessential repetition and improve efficiency.

This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax system for each case study. The findings for year one revealed that the small business corporation tax system was the most beneficial tax system for fifteen of the thirty cases and turnover tax for the other fifteen cases. Over an average of five years, fourteen cases benefited from the small business corporation tax system and sixteen from turnover tax. There were a number of significant reasons why the above mentioned tax systems were appropriate for each of the thirty cases, one of which being, the type of business or industry where the case is located. The information obtained from this study could inform small and micro businesses about the most appropriate and beneficial tax system for their businesses. In addition the information emanating from this study could be used by tax practitioners to advise their clients on the most appropriate tax system for their businesses. Lastly, the results of this study could contribute to the debate around legislation for small and micro businesses.
Taxation
M. Com. (Accounting)

碩士
國立政治大學
會計學系
107
Since 2012, reforming business tax to adopt VAT has piloted in the Shanghai transportation industry and some modern service industries. By 2017, the business tax has officially withdrawn from the historical stage. This study explores the impact of the VAT on the effective tax rate of turnover tax on the financial data of each year before and after the reform of the listed companies in the transportation, construction and financial sectors in mainland China. The results of this study show that: 1) After business tax reformed to VAT, the effective tax rate for the turnover tax of the transportation industry decreased from 2.7% to 2.52%; the effective tax rate for the construction industry was reduced from 2.73% to 2.37%, which was changed to VAT. It can indeed alleviate the tax burden of the transportation industry and the construction industry; the effective tax rate of the financial industry turnover tax has risen from 6.55% to 7.98%. The effective tax rate of the turnover tax on the financial industry after the increase in the reform of the business has not only reduced the tax effect but also increased the tax. 2) There is no evidence of significant impact of state-owned enterprises on the effective tax rate of turnover tax after business tax reformed to VAT. 3) After business tax reformed to VAT, the regression coefficients of the western and central regions are all converted into positive and negative signs, which has a tendency to narrow the regional turnover tax.

碩士
國立政治大學
會計學系
107
This study examines the relationship between corporate tax avoidance and top management turnover. I use the public company data dated 2010 to 2016 in Taiwan and measure the degree of tax avoidance by effective tax rates, cash effective tax rates, and book-tax difference. I established Logit model to investigate the relationship between corporate tax avoidance and chairman or CEO turnover. I also established t-test and MWW to investigate the change of corporate tax avoidance after the chairman or CEO turnover. The results show that chairman of the board is more likely to turnover when firm engage in higher tax avoidance, which indicate the board are more concern about non-tax cost such as reputation and potential price drop, and other complications such as earnings manipulation, loss in internal control, and management rent diversion. Also, degree of tax avoidance will turnover after the change of the top management, which indicate that successor of the top management will follow the request of the board and change the corporate tax strategy.

archives@tulane.edu
The dissertation includes three chapters analyzing the effects of divided tax policy changes in China. Specifically, this study discusses how firms responded to dividend policy changes, answers the question of whether such policy changes helped the government achieve its goal of lowering stocks’ turnover rates/trading volumes to increase financial market stability and explores the relationship between dividend taxation and firms’ value. The data shows that firms reacted quickly after the 2005 dividend tax cut. The total cash values of dividend distributions, distribution activities, and the number of firms that initiated/increased dividend payouts all increased after the announcement of this policy change. The paper finds that firms’ behaviors, in this case, were tax-driven. By conducting difference-in-differences method and propensity score matching with a variety of matching algorithms, I find that, after the 2005 policy change, lowering the dividend tax decreased the turnover rate and the number of trading volumes by over 18% and 68 million shares, respectively. However, when I extend this analysis to the 2012 dividend tax policy change, I find that the differentiated dividend tax has nearly opposite effects. Moreover, by using a logit model and price variation model, I find that firms’ value went up after the 2005 policy change. There is no evidence showing that the 2012 policy change had such effects.
1
Ziqi Xie

Abstracts in English, Afrikaans and Tswana
This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants believe that the TTS is not functioning as a fully simplified tax system, as not all the tax canons and structural functionalism principles of an effective tax system are being met. The concept of the TTS is perceived as good, although the administration thereof and the South African Revenue Service officials’ knowledge on the TTS are seen to be inadequate. Various recommendations are provided to improve the TTS.
Hierdie studie het ten doel om te bepaal of die omsetbelastingstelsel (“TTS”) sy beoogde funksie vervul – naamlik dié van ʼn vereenvoudigde belastingstelsel, deur die gebruik van primêre en sekondêre data. Strukturele funksionalisme en die belastingbeginsels vorm die teoretiese grondbeginsels vir hierdie studie en word gebruik om die vraelysontwerp, data-insamelingsproses, identifisering van die oorkoepelende temas en die data-ontleding te lei. Halfgestruktureerde onderhoude word gebruik om die uitgesoekte deelnemers om inligting te vra met behulp van gerieflikheid- en sneeubalselekteringstegnieke. Die deelnemers glo dat die omsetbelastingstelsel nie as ʼn ten volle vereenvoudigde belastingstelsel funksioneer nie, aangesien nie al die belastingbeginsels en strukturelefunksionalismebeginsels van ʼn doeltreffende belastingstelsel gevolg word nie. Die konsep van die omsetbelastingstelsel word as goed beskou, hoewel die administrering daarvan, sowel as die kennis wat die Suid-Afrikaanse Inkomstediens se amptenare ten opsigte van die omsetbelastingstelsel het, as ontoereikend beskou word. Verskeie aanbevelings word gedoen om die omsetbelastingstelsel te verbeter.
Thuto ye e lebeledišiša ge e le gore poelo ya tshepedišo ya lekgetho (TTS) e kgotsofatša mohola wo e nepetšwego wona e lego wa go ba tshepedišo ya lekgetho yeo e nolofaditšwego ka go šomiša tshedimošo ya motheo le ya tlaleletšo. Tšhomišego ya sebopego le melao ya motšhelo go hlama metheo ya dikgopolo ya thuto ye le go e šomiša go hlahla tlhamo ya letlakalapotšišo, tshepedišo ya go kgoboketša tshedimošo, tlhaolo ya merero ya go tlaleletša le tekolo ya tshedimošo. Dipoledišano tša go hlamega gannyane di šomišwa go hwetša tshedimošo go batšeakarolo bao ba kgethilwego, go šomišwa kgonagalo le mekgwatiro ya go kgetha ka go ya godimo. Batšeakarolo ba dumela go re TTS ga e šome bjalo ka tshepedišo ya go tlala ya lekgetho, ka ge e se metheo ka moka ya melao ya lekgetho yeo e fihlelelwago. Lereo la TTS le lemogwa bjalo ka le kaone, le ge tshepedišo ya lona le tsebo ya bašomi ba Ditirelo tša Lekgetho tša Afrika Borwa ya TTS e bonala e sa lekana. Ditigelo tše mmalwa di tšweleditšwe go kaonafatša TTS.
College of Accounting Sciences
M, Phil. (Accounting Sciences)

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2015
Small, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is actively promoting SMMEs. The SMMEs increase the average employment rate in SA by pulling into production unemployed low skilled labour, whose skills level is not sufficient to qualify for employment in larger firms. How do the South African tax compliance burden and tax incentives for SMMEs measure up in comparison to the tax compliance burden and tax incentives for SMMEs in the United Kingdom (UK) and the United States of America (USA)? The research reviews the tax compliance burden and tax incentives of SMMEs in SA in comparison to the tax compliance burden and tax incentives of the UK and the USA. The research was conducted through an extensive review of the literature. The literature review has indicated that tax compliance is one of the main burdens acting as a deterrent to the formalization of SMMEs for tax purposes. The review of the literature also indicated that National Treasury is trying very hard to ease the burden of tax compliance on SMMEs. Key words: Income tax, SMMEs, tax compliance costs, tax incentives, turnover tax, value-added tax, venture capital.

碩士
國立彰化師範大學
財務金融技術學系
105
Using data of Taiwan listed and Gre-Tai construction firms within the period of 2009-2016, the empirical results first show that the house-land tax reform and management turnover have negative effects on firm performances. By using the difference-in-difference analysis, this paper further shows evidences that firms with lower management turnover have better performance than firms with higher management turnover before the tax reform. On the other hand, high management turnover leads to a better firm performance after the tax reform.

碩士
國立臺灣大學
國家發展研究所
101
This study explored the spatial distribution of the employee turnover of affiliated offices of National Tax Bureau in Taiwan and attempted to find what factors affect employee turnover by using the OLS regression and spatial analysis models. 81 offices of National Tax Administration in Taiwan were used for its unit of analysis. According to previous literature and research, possible factors that affect employee turnover are categorized as follows: needs for achievement, salary benefit factors, job pressure factors, opportunities to get other jobs, and the degree of urbanization. The existing research outcomes based on these five categories have indicated possible variables that have significant effects on employee turnover. Depending on the results of regression analysis, variables such as job pressure factors had the strongest impact on the employee turnover of National Tax Administration. It can not only explain the reason of employee turnover, but also why the spatial distribution of employee turnover displayed spatial cluster. In addition, opportunities to get other jobs had great influence on the employee turnover as well. Nevertheless, needs for achievement, salary benefit factors and the degree of urbanization were found not related to the employee turnover. This study finally incorporated variables of spatial factors into the OLS regression model. The spatial cluster of the employee turnover of National Tax Administration was not influenced by the neighborhood effect. It implied that the employee turnover of an institute was not influenced by that of other institutes.

碩士
國立高雄科技大學
財富與稅務管理系
107
Frequent and complex amendments to tax laws, With the reform of annuity and other factors, the turnover rate of tax practitioners in the National Taxation Bureau Administration has risen sharply (including retirement, illness and leave without pay). If the turnover rate can not be effectively reduced, it may be due to the change of contractors at any time, and the unfamiliarity with the business will cause inconvenience to taxpayers, and the implementation of national policies will not be smooth. The main purpose of this study is to explore the correlation between job stress and job burnout and turnover intention of tax practitioners in the State Revenue Administration. Through the Work Stress Inventory (OSI), we can find out the sources of employee stress. The data sources are questionnaires. From the beginning of May to the end of May, 400 questionnaires were issued during the period of individual comprehensive income tax declaration. 392 questionnaires were collected, and the number of valid questionnaires was 392. In 355 samples, SPSS software was used to do statistical analysis to test the correlation between the relevant variables. Various demographic variables were used to analyze the difference between job stress, job burnout and turnover intention. Regression analysis was used to verify that there was a significant positive correlation between job stress and job burnout, and job burnout and turnover intention were also significantly correlated. The main purpose of this study is to explore the correlation between job stress and job burnout and turnover intention of tax practitioners in the National Taxation Bureau. Through the Work Stress Inventory (OSI), we can find out the sources of employee stress. The data sources are questionnaires. From the beginning of May to the end of May, 400 questionnaires were issued during the period of individual comprehensive income tax declaration. 392 questionnaires were collected, and the number of valid questionnaires was 392. In 355 samples, SPSS software was used to do statistical analysis to test the correlation between the relevant variables. Various demographic variables were used to analyze the difference between job stress, job burnout and turnover intention. Regression analysis was used to verify that there was a significant positive correlation between job stress and job burnout, and job burnout and turnover intention were also significantly correlated.

碩士
國立中興大學
國家政策與公共事務研究所
101
The aim of this study attempts to discuss the correlation between organizational culture and turnover intention of Local Tax Bureau of Taichung City Government after the merger of Taichung City and Taichung County. First of all, the literatures related to organizational culture and turnover intention were collected, organized and analyzed so that to ascertain the question and answer to the theory foundation and assumpation, then to verify by the questionnaire inquisition. Secondly, the research framework was proposed, followed by the questionnaire development and pre-test. Based on the test results, an official questionnaire was developed. This study was focused on the questionnaires collected from the tax officials of Local Tax Bureau of Taichung City Government and analyzed by SPSS 19.0. This study was analyzed from two dimensions: one is organizational culture, the other is turnover intention. Regarding the organizational culture, the study included three variables as following: bureaucratic culture, innovative culture and supportive culture. With respect to the turnover intention, the study included three variables as following: job satisfaction, organizational commitment and job search intention. This study collected 220 valid questionnaires analyzing by means of descriptive statistics, one-way ANOVA, T-test, Pearson product-moment correlation coefficient and Multiple Regression Analysis. The result shows that: 1. The organizational culture of Local Tax Bureau of Taichung City Government and its eight branches tends to be bureaucratic culture and supportive culture and lacks of innovative culture. 2. The turnover intention of the tax officials of Local Tax Bureau of Taichung City Government for the job satisfaction, organizational commitment were above middle level, but had lower job search intention. 3. Different background variables in the organizational culture in different service department have significant differences. 4. Different background variables in the turnover intention in different service department have significant differences. 5. The organizational culture and turnover intention had a positive correlation with job satisfaction and organizational culture and has a negative correlation with job search intention. 6. The organizational culture could predict the turnover intention, especially for the Job Satisfaction, Organizational Commitment According to the research findings, this study would provide the concrete suggestions for practitioners and researchers for further investigation in the future.

碩士
龍華科技大學
企業管理系碩士班
104
For years, while fulfilling their duty at work, tax officials have been a target for taxpayers to complain and emotionally criticize. The harder they work, the more serious accusations they will receive, which results in tax officials’ role conflict of identity, job stress, and their high turnover rate. For years, while fulfilling their duty at work, tax officials have been a target for taxpayers to complain and emotionally criticize. The harder they work, the more serious accusations they will receive, which results in tax officials’ role conflict of identity, working pressure, and their high turnover rate. To seek solutions, this present study aims to investigate the influence of tax officials’ role conflict of identity and job stress on their turnover intention. Targeting tax officials from eight northern Internal Revenue Service (IRS) bureaus, this study collected 370 copies of the questionnaire, and 334 were valid. Several findings are addressed as follows. First, personal background brings to different influences on role conflicts. Next, years of service, job position, marriage status, and age have a significant influence on turnover intention. Last, analyzed by Structural Equation Models, role conflict has a positive influence on job stress, whereas job stress also has a positive influence on turnover intention. Theoretical implications and suggestions are proposed for further studies and the related fields.

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives.
Taxation
M. Phil. (Accounting Sciences)

碩士
臺北市立大學
歷史與地理學系社會科教學碩士學位班
104
This study aims at exploring the current conditions relating to job stress, job satisfaction and turnover intention of the elementary school teachers in remote districts in Taoyuan City. Meanwhile, it also intends to make comparisons among elementary school teachers with different backgrounds in their job stress, job satisfaction and turnover intention so as to find out differences. After that, this study is also designed to analyze how elementary school teachers’ job stress and job satisfaction are associated with their turnover intention and how these conditions can be predicted. In this study, a questionnaire survey was adopted. The elementary school teachers working in remote districts in Taoyuan in 2015 were invited as the subjects for this study. Research tools include “Questionnaire Survey on Job Stress of Elementary School Teachers in Remote Districts”, “Questionnaire Survey on Job Satisfaction of Elementary School Teachers in Remote Districts” and “Questionnaire Survey on Turnover Intention”. The data collected from the above mentioned questionnaire surveys will be analyzed via several statistical methods including descriptive statistics, independent-sample T test, One Way ANOVA, Pearson Product-Moment Correlation as well as Multiple Stepwise Regression. The preliminary results of the study are described as follows: I. The overall job satisfaction reflected by the elementary school teachers in the remote districts in Taoyuan City is at an upper medium level. The levels of overall job stress and turnover intention are low. II. In terms of job stress: 1. stress in females is greater than males; 2. stress in the single is greater than the married; 3. stress in those without household registration in Taoyuan City is greater than those with; 4. full-time teachers and specialized teachers had less stress while teachers concurrently as a section leader had greater stress; and 5. teachers from Gueishan District had greater stress than those from Xinwu District. As to job satisfaction: 1. males showed greater satisfaction than females; 2. teachers aged 51 and above had greater satisfaction than those aged 31~40; 3. teachers with 21~30 years of service presented the highest level of satisfaction; 4. teachers with household registration in Taoyuan City had better satisfaction than those without; 5. teachers with 6~10 years of service had better satisfaction than those with 1~5 years of service at the author’s school; 6. teachers graduated from normal universities (or universities of education) showed higher level of satisfaction than those taking teacher training programs or teacher education programs; 7. teachers concurrently as a director showed a higher level of satisfaction than class teachers; and 8. teachers from Xinwu District had better satisfaction than those from Dayuan and Gueishan Districts. Regarding turnover intention: 1. teachers aged 41~50 exhibited the lowest level of turnover intention; 2. teachers who were single showed more obvious orientation; 3. teachers with 6~10 years of service showed a higher level of turnover intention than those with 21~30 years of service; 4. teachers without household registration in Taoyuan City experienced a higher level of turnover intention than those with; and 5. teachers from Gueishan District showed a higher level of turnover intention than those from Taxi and Xinwu Districts. III. The job stress of the elementary school teachers in remote districts in Taoyuan City is negatively correlated with job satisfaction while job stress is positively associated with turnover intention. In addition, job satisfaction is negatively correlated with turnover intention. IV. The survey on the elementary school teachers in remote districts in Taoyuan City showed that job stress had a predicable effect on job satisfaction, job stress on turnover intention and job satisfaction on turnover intention.

Les milieux de travail canadiens présentent des visages diversifiés et en pleine mutation. En raison de facteurs tels que les nouvelles technologies, la mondialisation, l’économie du savoir ou encore l’évolution démographique, la transformation des entreprises canadiennes passe par une main-d’œuvre qualifiée, adaptable et de qualité. Notre recherche s’inscrit dans le cadre des études s’intéressant aux comportements des entreprises en matière d’investissement en capital humain au Canada. Nous avons retenu un cadre théorique qui est constitué principalement de la théorie du capital humain, de celle des ressources internes et de l’approche des coûts et des bénéfices. Pour les fins de notre recherche, nous retenons une approche quantitative longitudinale, en utilisant des données secondaires issues du questionnaire des employeurs de l’Enquête sur le milieu de travail et les employés pour les années 1999 à 2005 inclusivement. La nature longitudinale de l’EMTE permet de corriger pour les biais liés à l’hétérogénéité non observée des firmes et à l’endogénéité possible de la variable de formation. Notre étude se divise globalement en trois articles. Dans les deux premiers cas, les dépenses en formation sont considérées comme une variable explicative de la productivité et du taux de roulement des employés. Dans le troisième cas, les dépenses de formation constituent la variable dépendante à l’étude. Le premier article examine l’effet des investissements en formation sur la productivité des entreprises canadiennes. La littérature scientifique traitant de l’impact de la formation sur la performance des entreprises continue de s’accroître dû aux nouvelles techniques d’estimations, à la disponibilité des données, et à l’intérêt grandissant pour le capital humain. Les résultats partiels des études antérieures montrent la possibilité que les retours des investissements réalisés en formation puissent avoir des effets au-delà de l’année courante. Sur le plan théorique, cette hypothèse a du sens, mais au niveau empirique il semble que les liens formels entre la formation et la productivité des entreprises ne sont pas clairement identifiés. Nos résultats montrent que les investissements en formation réalisés avec trois années de retard engendrent des effets positifs et significatifs sur la productivité à court et à moyen termes. L’interaction entre les différents types d’investissements permet de vérifier l’hypothèse à l’effet que les investissements en capital physique et en capital humain soient complémentaires et se supportent mutuellement. Après avoir procédé à l’estimation de l’effet des dépenses en formation structurée sur la productivité des entreprises, nous nous demandons pour quelles raisons les employeurs demeurent réticents quant aux retours des investissements en formation ? Dans le cadre de cette seconde réflexion, nous nous intéressons à deux dimensions de l’estimation du roulement, à savoir le roulement de nature volontaire et une mesure de l’optimum. Les résultats obtenus quant à l’effet des dépenses en formation structurée par employé sur les taux de roulement volontaire et optimal montrent que la relation est positive dans les deux cas. Cet article vise également à vérifier si différents outils organisationnels associés aux relations industrielles peuvent avoir un effet sur la réduction du taux de roulement volontaire des employés. Nos résultats montrent aussi que la présence syndicale et la perception d’un bon climat de travail traduisent dans un sens, un environnement dans lequel l’employeur et les employés ont des intérêts communs pour la poursuite de mêmes objectifs. Dans le cadre du troisième article, nous examinons certains déterminants des investissements en formation structurée au sein des milieux de travail. Nos résultats montrent qu’une entreprise de grande taille, qui investit davantage en capital physique par employé par rapport à la moyenne, au sein de laquelle un grand pourcentage de travailleurs utilisent un ordinateur, où il y a une proportion élevée de nouvelles embauches et pour laquelle l’employeur introduit un système cohérent de pratiques dépense davantage en formation structurée qu’une entreprise qui ne possède pas ces caractéristiques, toutes choses égales par ailleurs. Ces résultats permettent de discuter également de la complémentarité des facteurs faisant partie d’un cercle vertueux de croissance des entreprises pouvant déterminer les investissements en formation.
Canadian workplaces face diversified and new challenges. Globalization, technological change, knowledge-based economy, demographic trends and all levels of government initiatives significantly affect our workplaces. As a result, the transformations of the work environment are based on skilled and flexible labour. Our research summarizes the literature on job-related training and the effects of these investments on different workplaces. Our research also elaborates empirical explanations and policy implications based on the outcome of these existing studies. The proposed theoretical framework is based on the human capital theory, the resource-based theory of the firm, and the cost-benefit approach. The longitudinal panel data used in this research are drawn from the Statistics Canada’s Workplace and Employee Survey (WES) over the years 1999 to 2005 inclusively. The longitudinal nature of the WES allows us to address issues of endogeneity of inputs including human capital and unobserved heterogeneity of establishments as well as omitted variable bias. Our study is divided into three articles. In the first two articles, expenses in training are considered to be an explanatory variable of both productivity and the rate of employee turnover. In the third article, an empirical model is developed using training expenditures within the firm as the dependent variable. Among consulted studies dealing with the possible impact of the training on the productivity, several treat longitudinal character of the data, but few consider the lagged effects of the training. Partial results of the previous studies show that returns of investments in training could have effects beyond the common year. As part of the first article, we examine the impact of training on productivity which is estimated through a Cobb-Douglas production function with a distributed lags on training expenditures and capital investments. We take advantage of the longitudinal data by estimating a model that considers the impact on productivity of both of training expenditures and the investments in physical capital. Because of the interaction between investments in training and physical capital, the assumption that, investments in physical capital and human capital are complementary and support themselves mutually can be tested. Our results show that investments in training have positive effects on productivity which are spread out over a three years period. After completing the above estimates, we wondered why some employers hesitate before investing in training. As part of this reflexion, we analyse the incidence of training expenditures on labour turnover. We are interested in two dimensions, namely: the voluntary turnover and a measure of the optimal level of employee turnover. Our main finding is that training expenditures increase voluntary turnover as well as the gap between observed and estimated optimal level of employee turnover. Our findings also show that the presence of a union and the perception of a good working climate that result into an environment in which both employer and employees achieve common objectives help to reduce turnover. Finally, in the third article, we examine some determinants of the training investments in the Canadian workplaces. We focus on the intensity of on-the-job training where intensity refers to the training expenditures. We find that a larger firm size, who invests more in physical capital by employee than the average, within which a great percentage of workers use a computer, where there is a high proportion of new recruiting and for which the employer introduces a consistent system of practices, invests more in on-the-job training than a firm without the above characteristics, other things being equal. Our findings also suggest the existence of a «virtuous circle». In other words, these factors act as a self-reinforcing mechanism which futher boosts investments in training.

The critical role technology plays in hospitality HRM is widely acknowledged but published quantitative empirical research is still modest. This study is set to contribute, albeit in an exploratory fashion, to extant knowledge in this domain by applying a revised version of the Technology Acceptance Model (TAM, Davis, 1989) crossed with Fishbein & Ajzen’s (1975) Theory of Reasoned Action. The full model includes two relevant HRM variables in hospitality: job satisfaction and intention to quit. PLS-SEM analysis with a sample of 61 selected hospitality professionals showed a model with high Tenenhaus goodness of fit (.465) explaining on average 30% variance. Overall TAM variables acted as expected suggesting technology acceptance is critical in increasing job satisfaction and preventing intention to quit amongst these professionals. The model offers a theoretic contribution as a moderator effect of social norm was found calling for further TAM refinement.
O papel crítico que a tecnologia desempenha na GRH em hotelaria é consensualmente reconhecido mas o volume de investigação desenvolvida em torno deste tema é ainda modesto. Este estudo procura contribuir, de forma exploratória, para o conhecimento neste domínio por via da aplicação do Modelo de Aceitação da Tecnologia (TAM) de Davis (1989) revisto com base no modelo da Ação Planeada de Fishbein & Ajzen (1975) num processo que integra a satisfação no trabalho e a intenção de saída em contexto hoteleiro. Com uma amostra de 61 profissionais da hotelaria selecionados testámos um conjunto de hipóteses por via de PLS-SEM que evidenciaram um modelo com bons indicadores de validade, com elevado índice de ajustamento de Tenenhaus (.465) e explicando em média 30% da variância. O TAM funcionou como esperado e evidenciou que a aceitação da tecnologia é um elemento crítico para aumentar a satisfação no trabalho e para reduzir a intenção de saída voluntária destes profissionais. O modelo oferece um contributo teórico dado que foi encontrado um efeito moderador da norma social sugerindo a necessidade de desenvolvimento do TAM.

Notre recherche a pour but d’étudier la relation entre le roulement du personnel et la performance organisationnelle tout en mettant en évidence l’effet modérateur des pratiques de gestion des ressources humaines (GRH). De type empirique, cette étude utilise des données provenant de 241 caisses populaires Desjardins faisant partie de la Fédération des caisses Desjardins de Montréal et de l’Ouest-du-Québec dans le secteur bancaire. Notre étude repose sur les fondements théoriques d’Arthur (1994) et de Guthrie (2001) qui soutiennent qu’un roulement élevé dans les organisations diminue la performance organisationnelle. De plus, ces auteurs soutiennent que la stratégie de gestion des ressources humaines (GRH) adoptée par les organisations intervient dans le lien entre le roulement du personnel et la performance organisationnelle. C’est ainsi que, plus les organisations investissent dans leurs pratiques de GRH, plus les départs d’employés seront coûteux car celles-ci perdront alors les investissements faits et les retours attendus, ce qui affectera encore plus négativement la performance organisationnelle. C’est pourquoi, il apparaît nécessaire et intéressant de prendre en compte la gestion des ressources humaines comme contexte dans l’étude du lien entre le roulement du personnel et la performance organisationnelle. Nos résultats montrent que le roulement du personnel influence la performance organisationnelle. Plus particulièrement, nous constatons que le roulement du personnel diminue la productivité et augmente les coûts. Qui plus est, nos analyses ont décelé un effet modérateur des pratiques GRH. En effet, nous observons que l’impact du roulement du personnel sur la performance organisationnelle est plus nuisible pour les entreprises lorsque celles-ci implantent plus de pratiques de mobilisation. De plus, on observe que l’impact du roulement du personnel sur la performance organisationnelle est atténué lorsque les entreprises implantent plus de pratiques d’implication. Cette étude illustre bien la pertinence de tenir compte de la gestion des ressources humaines implantée dans les organisations afin d’expliquer de l’impact du roulement du personnel sur la performance organisationnelle. Ainsi, cette étude permet aux gestionnaires de mieux saisir l’effet du roulement du personnel sur la performance organisationnelle et de les aider à adopter les stratégies ressources humaines adéquates susceptibles d’influencer l’impact du roulement sur la performance de l’organisation. Mots clés : roulement, taux de roulement, performance organisationnelle, gestion des ressources humaines, productivité, efficience, rentabilité.
The purpose of this study is to examine the relationship between turnover and organizational performance, as well as to highlight the moderating effect of human resources practices on this relationship. This empirical research is based on sample of 241 Desjardins caisses populaires establishments, members of la Fédération des caisses Desjardins of Montréal and West of Québec in credit union sector. This study uses the theoretical framework of Arthur (1994) and Guthrie (2001) which suggests that turnover has a negative effect on organizational performance. Moreover, these authors suggest that human resources strategies will moderate in the relationship between turnover and organizational performance. In fact, the more organizations invest in human resources practices, the more employees’ departures are expensive because organizations lose this investment and the expected benefits related to it, which will, in return, affect organizational performance. Therefore, it would be relevant to consider the human resources strategies in the relationship between turnover and organizational performance. The results of the present study show a negative relationship between turnover and organizational performance. More precisely, we notice that turnover decreases productivity and increases costs. The moderating effect of human resources practices was significant. In fact, the effect between turnover and organizational performance is more negative when “commitment” human resources practices are implemented. Also, the association between turnover and organizational performance is attenuated when “involvement” human resources practices are implemented. This study illustrates the importance to consider human resources strategies in the organization to better qualify the impact of turnover on organizational performance. Therefore, this study might help management to adjust their human resources strategies to influence the impact of turnover on organizational performance. Key words: quit rate, turnover, organizational performance, human resources management, productivity, financial profit.

Analisar o sistema salarial de uma organização torna-se cada vez mais importante, pois a forma como este está concebido reflete-se diretamente na satisfação e motivação dos seus colaboradores. Surge, assim, a pertinência do estudo da dispersão salarial – diferenças entre os níveis de pagamento –, uma vez que a mesma revela ser determinante para as atitudes e comportamentos dos colaboradores. Desta forma, este estudo tem como principal objetivo analisar o impacto da dispersão salarial nas equipas, em contexto desportivo e empresarial. Para levar a cabo esta investigação foi realizada uma revisão sistemática, recorrendo à base de dados ISI Web of Knowledge, de modo a reunir e explorar a literatura existente sobre esta temática nas variáveis de desempenho individual, desempenho de equipa, taxa de rotatividade e outras medidas. Após a análise detalhada dos artigos presentes na revisão, é possível destacar os principais resultados para cada variável. Primeiramente, no desempenho individual, verificou-se um efeito negativo da dispersão salarial nas equipas empresariais, devido ao desenvolvimento de sentimentos de injustiça e iniquidade. Em segundo lugar, no desempenho de equipa, o efeito da dispersão salarial, no contexto desportivo, varia tendo em conta o número de jogadores que compõem a equipa, sendo que quanto maior for o número de membros, menor será o desempenho. Por último, no que conta à taxa de rotatividade nas equipas empresariais, verifica-se que a dispersão salarial conduz à saída de colaboradores. Assim, este estudo permite aplicar as conclusões obtidas às teorias explicativas da dispersão salarial – teoria dos torneios e teoria da equidade.
Analyzing an organization's salary system is becoming increasingly important since the way it is designed directly reflects in the satisfaction and motivation of its employees. According to this, the relevance of a wage dispersion study - differences between salary levels – emerges and it is revealed to be a determinant factor to employees’ attitudes and behaviors. Therefore, this study aims to analyze the impact of salary dispersion in teams, in sports and business context. To carry out this research, a systematic review was carried out using the ISI Web of Knowledge database in order to gather and explore the existing literature on this subject in the following variables: individual performance, team performance, turnover rate and other measures. After a detailed analysis of the articles in this review, it is possible to highlight the main results for each variable. Firstly, on individual performance, it was observed a negative effect of wage dispersion on business teams due to the development of injustice and inequity feelings. In second place, on team performance, the wage dispersion effect in the sports context varies with the number of players on the team, and the higher this number is, the lower is the performance. Finally, regarding the turnover rate in business teams, it appears that salary dispersion leads to employee termination. Thus, this study allows us to apply the conclusions obtained to the explanatory theories of wage dispersion - tournament theory and equity theory.