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1
Sjölander, Johansson Jakob Andreas. "Provisional Values". Thesis, Umeå universitet, Institutionen för idé- och samhällsstudier, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184983.
Abstract (sommario):
This paper concerns the issue of ignorance about values, and how to best deal with it.I try to find out what we ought to do when we are ignorant of what it is valuable topromote. The proposed solution is an indirect system of “provisional values”, builtaround three goals that are likely to increase our chances of achieving real value,should such a thing be possible.These three provisional goals the system gives us are as follows: knowledge,optionality, and diversity.Knowledge is the traditional way of trying to relieve our ignorance and has beenthe focus of most philosophizing about value.Optionality means having options, or the power to act differently. This is likelyto become important should we ever discover what it is actually valuable to do.Finally, diversity is simply the idea that, not knowing what truly is valuable, weshould do as much as possible of everything in the hope that some of it may bevaluable.Denna uppsats handlar om problemet med vår brist på kunskap om värde och hur manbäst hanterar det. Jag försöker ta reda på vad vi borde göra i situationer där vi ärokunniga om vilka mål som är värdefulla att uppnå. Den lösning som föreslås är ettindirekt system av ”provisoriskt värde”. Detta system är uppbyggt kring tre mål somsannolikt kommer att öka våra chanser att uppnå direkta eller verkliga värden, om ensådan sak skulle vara möjlig. Dessa tre provisoriska mål som systemet ger oss ärföljande: kunskap, optionalitet och mångfald.Kunskap är det traditionella sättet att försöka lindra vår okunnighet, och harvarit fokus för det mesta filosoferandet om värde.Optionalitet innebär att ha alternativ eller makten att agera annorlunda. Dettakommer sannolikt att bli viktigt om vi någonsin upptäcker vad det är värdefullt attgöra.Slutligen är mångfald helt enkelt tanken att om vi inte vet vad som verkligen ärvärdefullt så bör vi göra så mycket som möjligt av allt i hopp om att något av det kanvisa sig värdefullt.
2
Malmqvist, Daniel, e Madeleine Nilsson. "The signalling value of provisions : A study of the relation between provisions and firm performance". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202552.
Abstract (sommario):
To be able to understand future firm performance it is important to recognize and correctly evaluate what constitutes a signal. This study investigates if provisions contain signalling value regarding future firm performance. The study is conducted on firms listed on the Nasdaq OMX Stockholm from 2001 to 2010, constituting a sample of 2173 firm years. All the provision data has been manually collected from each of the firm’s annual reports. By using both univariate and multivariate analyses, the study provides new evidence regarding the association between provisions and firm performance. The findings indicate that firms who recognise restructuring provisions experience a performance improvement. The performance improvement is tied to the size of the restructuring provision i.e. the signal. Warranty and litigation provisions show no indications of having any relation to future firm performance. Thus, large restructuring provisions contain a signal of performance improvement, whereas warranty and litigation provisions do not. The thesis contributes to existing literature by providing new insight of how provisions functions as signals of firm performance
3
Anderson, Isobel. "Understanding single homelessness : the value of the concept of social exclusion". Thesis, University of York, 1999. http://etheses.whiterose.ac.uk/2477/.
4
Lim, Chu Yeong. "Three empirical essays on bank accounting". Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/three-empirical-essays-on-bank-accounting(4cbd4150-4bdb-4947-8759-9bbc9f415563).html.
Abstract (sommario):
This thesis presents new empirical evidence on three important aspects of financial reporting by banks. The thesis consists of an introductory chapter that explains how the three issues are related to each other, three empirical chapters and a final summary chapter. The first empirical chapter studies the effects of accounting conservatism on the pricing of syndicated bank loans. I provide evidence that banks more timely in loss recognition charge higher spreads for the same loan provision. I go on to consider what happens to this relationship during the financial crisis. During the crisis, banks more timely in loss recognition increase their spreads to a lesser extent than banks less timely in loss recognition. The policy implication is that banks more timely in loss recognition exhibit more prudent and less pro-cyclical debt pricing behaviour. The second empirical chapter examines the relationship between the value relevance of fair value gains and losses and bank risk in an international bank sample. One possibility is that, as risk increases, the scope for subjectivity in fair value estimates increases thereby potentially rendering the numbers less useful. However another possibility is that the relevance of faithfully reported fair value gains and losses increases as risk increases. The study provides evidence that the value relevance of fair value gains and losses is positively associated with bank risk prior to the crisis. During the crisis there is also evidence of a similar positive relationship, but it is not possible to draw firm conclusions for reasons discussed in the chapter. My research also shows that the fair value gains and losses of banks that elect to use the fair value option for assets that could have been accounted for using amortized costs are more value relevant and persistent. This study provides information to policy makers on the situations when fair values are most useful to investors. The third empirical chapter examines if the market rationally prices the loan loss provisions, and the reported fair value gains and losses of US banks. The chapter models the discretionary components of loan loss provisions and fair value gains and losses, and tests if the discretionary components are priced differently from their non-discretionary counterparts. The results provide little evidence that the market misprices operating cash flows, non-discretionary loan loss provisions, or fair value gains and losses (discretionary or otherwise). However there is evidence of significant mispricing of discretionary loan loss provisions. The lack of evidence on the mispricing of fair value gains and losses is consistent with the finding on the value relevance of fair value gains and losses in the second empirical chapter.
5
Afambo, Edoh Fofo. "Operational Risk Capital Provisions for Banks and Insurance Companies". Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/rmi_diss/15.
Abstract (sommario):
This dissertation investigates the implications of using the Advanced Measurement Approaches (AMA) as a method to assess operational risk capital charges for banks and insurance companies within Basel II paradigms and with regard to U.S. regulations. Operational risk has become recognized as a major risk class because of huge operational losses experienced by many financial firms over the last past decade. Unlike market risk, credit risk, and insurance risk, for which firms and scholars have designed efficient methodologies, there are few tools to help analyze and quantify operational risk. The new Basel Revised Framework for International Convergence of Capital Measurement and Capital Standards (Basel II) gives substantial flexibility to internationally active banks to set up their own risk assessment models in the context of the Advanced Measurement Approaches. The AMA developed in this thesis uses actuarial loss models complemented by the extreme value theory to determine the empirical probability distribution function of the overall capital charge in terms of various classes of copulas. Publicly available operational risk loss data set is used for the empirical exercise.
6
Rowley, Steven. "A National Valuation Evidence Database : the future of valuation data provision and collection". Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245441.
7
Cheung, Tat-po Ivan. "An empirical study to investigate how the provision of balcony influences the property value /". View the Table of Contents & Abstract, 2006. http://sunzi.lib.hku.hk/hkuto/record/B3802651X.
8
Cheung, Tat-po Ivan, e 張達寶. "An empirical study to investigate how the provision of balcony influences the property value". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B4500884X.
9
Barnard, Isél. "The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study". Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/67769.
Abstract (sommario):
The non-profit sector plays a vital role in addressing developmental challenges including poverty, unemployment and inequality. To enable the developmental mandate of the non-profit sector, Government incorporates tax reliefs in legislation as behavioural incentives. But, despite government's objective to create an empowering platform for NPOs through tax incentives, the legal framework for the taxation of non-profit organisations, especially in terms of VAT, is complex and multi-layered. The complexities of current legislation relevant to NPOs paired with the inherent limitation of financial and technical resources is limiting government's aim to create an enabling environment for these entities to flourish. The challenges are a result of both the inherent nature of the NPO sector as well as legislative challenges and shortcomings and includes limitations in terms of technical and financial resources, tax policy intent, classification of project activities, definition of income and related VAT treatment and claiming of inputs and allocation.Die nie-winsgewende sektor speel 'n belangrike rol in die stryd teen ontwikkelingsuitdagings, insluitende armoede, werkloosheid en ongelykheid. Om die ontwikkelingsmandaat van die nie-winsgewende sektor te stimuleer, stel die regering deur wetgewing belastingverligting vir die sektor in. Maar ten spyte van die regering se doel om 'n bemagtigingsplatform vir die nie-winsgewende sektor te skep deur belasting vrystellings, is die wetlike raamwerk vir belasting van nie-winsgewende organisasies, veral ten opsigte van BTW, kompleks. Die kompleksiteite van huidige wetgewing in terme van BTW, wat gepaard gaan met die inherente beperking van finansiële en tegniese hulpbronne, beperk die regering se doel om 'n bemagtigende omgewing te skep vir hierdie entiteite om te floreer. Die uitdagings is die gevolg van beide die inherente aard van die nie-winsgewende sektor, sowel as wetgewende uitdagings en tekortkominge en sluit in beperkings ten opsigte van tegniese en finansiële hulpbronne, belastingbeleid, indeling van projekaktiwiteite, definisie van inkomste en verwante BTW-behandeling en aanspraak making op insette en toekennings.
Mini Dissertation (MCom)--University of Pretoria, 2017.
Taxation
MCom
10
McGrail, Brian A. "The value from, and the re-building of, the urban housing question : a critical study of the political economy of housebuilding and housing policy reform with particular reference to Scotland". Thesis, Heriot-Watt University, 1997. http://hdl.handle.net/10399/696.
11
Goerlich, Daniel Lee. "The Value of Cooperative Extension's Public Benefit Explored through Enhancements to Forest Ecosystem Services Provision". Diss., Virginia Tech, 2018. http://hdl.handle.net/10919/92586.
Abstract (sommario):
Cooperative Extension produces public value through educational programming that benefits the greater community. Forests provide numerous valuable benefits to society through the provision of ecosystem services. Cooperative Extension educational programming positively impacts forest owners, who in turn conduct actions that enhance ecosystem services. A heretofore unrecognized relationship exists between Cooperative Extension and ecosystem services that provides opportunity for mutual benefit. Applying ecosystem services values to Extension natural resources-related programmatic outcomes through benefit transfer provides an avenue for Extension to make significant advancements in monetizing public value. Beyond serving simply as a source of financial justification, however, linkages with ecosystem services also provide Cooperative Extension with opportunities to improve the design and delivery of educational programs, do a better job articulating an array of public benefits resulting from agency accomplishments, and optimize allocation of sparse resources and Extension efforts. This dissertation thoroughly explores these concepts by providing an overview of: Cooperative Extension in general and Extension forestry more specifically; public value in an Extension context; ecosystem services; ecosystem services valuation; benefit transfer, and; connections between these diverse topics. In addition, benefit transfer principles are applied to an existing Extension evaluation data set in attempt to monetize Cooperative Extension's impact, lessons learned are explored, and the Cooperative Extension public value discussion is re-framed as one aspect of overall continuous organizational improvement.Ph. D.
12
Yu, Yee-wah, e 余綺華. "A study of the provision of value added services in housing management : its influences and implications". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2013. http://hdl.handle.net/10722/194937.
Abstract (sommario):
This study is about the provision of value added services by management companies in Hong Kong, mainly focusing on middle class private residential properties. It is found that more and more value added services have been offered by management companies owing to the competitive market, escalating aspiration of residents and legal amendment.
It is generally believed that provision of value added services is able to enhance competitive ability of management companies. Thus, management companies are willing to spend extra resources on the provision of the said services.
On the other side, it is not difficult to find some front line staff of management companies complaining that the supporting from management companies are not sufficient for the provision of value added services. Then, they express that other management services and internal service quality have been affected adversely. These negative influences are not favorable for enhancing the competitive abilities of management companies.
In this connection, the goal of this study is to find out the influences caused by the provision of value added services and provide recommendations to management companies for enhancing their competitive abilities in the market. 5 objectives have been set accordingly.
Objective 1 is to explore the value added services provided by management companies in Hong Kong. For competing objective 1, a number of value added services offered by management companies have been identified. The value added services have been categorized into 5 groups based on their features.
Objective 2 is to study business theory for enhancing profit, growth or competitive abilities of companies. Business theories including profit-service chain and satisfaction-service chain have been studied. Then, service-profit chain has been utilized to be the framework of methodology. Two questionnaires for residents and employees of management companies have been designed mainly based on the concept of service-profit chain.
Objective 3 is to find out the value of value added services from residents' point of views. This objective has been completed by questionnaires. In addition, the influences caused by the provision of value added services on the value of other management services and internal service quality, from residents' and employees' point of views, have also been found by questionnaires for completing objective 4.
Although the ranking of importance of value added services is behind some basic and essential management services including security, financial management, repair & maintenance and cleaning based on the reply of residents. It is found that, from residents' point of views, the value of value added services is high. It is estimated that management companies are able to enhance their competitive abilities by providing the said services.
However, some negative influences in the value of other management services and internal service quality have been caused based on the reply of residents and employees. Both of the residents and employees express that the efficiency and quality of management services have been reduced. Besides, based on the reply of parts of employees, the additional working pressure has been caused by the provision of value added services. Turnover might be caused.
For minimizing the negative influences and completing objective 5, recommendations have been offered accordingly for enhancing competitive abilities of management companies.published_or_final_version
Housing Management
Master
Master of Housing Management
13
Janse, van Vuuren Pieter-Willem. "Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance". Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74953.
14
Cunningham, Kathryn Ann. "Values in education policy-making, with special reference to the FE teachers' salaries structure and to the MacFarlane Review of 16-19 provision". Thesis, London Metropolitan University, 1988. http://repository.londonmet.ac.uk/3044/.
Abstract (sommario):
In the period covered by the thesis (1945-87), teachers' salaries were negotiated between representatives of the local authorities and the teachers' associations in the Burnham Committees. This study explores how far the results of those negotiations, the Burnham Reports, have shaped 16-f education provision by reference to the 1950-51 Further Education negotiations on the one hand and the 1979-80 Macfarlane Review of 16-19 provision on the other. A contribution is made to the debate on the theory of policy-making, based on the observed influence of the values of policy-makers on the final outcomes within those two studies. The thesis is organised into four main parts. Part I introduces the work as a whole; Parts II and III present and analyse original empirical data; Part IV provides the theoretical underpinning. First, the context for the research is outlined. The methodology is described at the outset, since it explains why the two major studies were selected as providing the best sources for the work. The major developments affecting 16-f provision since 1945 are then summarised. The second part sets out the detail of the negotiations leading to the 1951 Burnham (FE) Report, the source of the current FE salary structure, and gives a commentary on their implications. Part III explores the issues raised in the Macfarlane Review. The theoretical section of the study is developed in Part IV, where the new, distinctive contribution of this study to the theory of policy-making is presented. The thesis provides new data on two areas of policy-making of great interest to contemporary education policy-makers. Additionally, in its conclusion it makes a contribution to the theory of policy-making, suggesting that the values of individual policy-makers and contingent factors - including, particularly and principally, the dimension of time - have the greatest impact on policy outcomes.
15
Frías, José Enrique, e Eliana Torrado. "“Freeze-out merger” and cash payment in Peru: Analysis from the provisions of the laws of Delaware". IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/122400.
Abstract (sommario):
The following article deals with the corporate merger agreements where the controlling shareholders of a company legally force the minority group to sell their shares in exchange for compensation. Thus, it seeks to describe, analyze and understand the characteristics, conditions, requirements and motives of FOMs, in order to assess the possibility of introducing such a fusion in Peru, considering our legal context.El siguiente artículo versa sobre los acuerdos societarios de fusión en virtud del cual los accionistas controladores de una sociedad fuerzan legalmente al grupo minoritario a venderles sus acciones a cambio de una compensación. De tal manera, se busca describir, analizar y comprender las características, condiciones, requisitos y motivos de las FOM, con el propósito de evaluar la posibilidad de introducir este tipo de fusión en el Perú, teniendo en cuenta nuestro contexto legal.
16
Jarana, Vuyani. "A survey of the accuracy of reporting and the extent of compliance to the disclosure provisions of AC101 by industrial companies listed in the Johannesburg Securities Exchange". Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49863.
Abstract (sommario):
Thesis (MBA)--Stellenbosch University, 2004.ENGLISH ABSTRACT: This study examines the extent to which the industrial companies listed in the Johannesburg Securities Exchange complied with the disclosure provisions of the Accounting Standards AC101 when publishing their financial statements for the years 2000 to 2002. This study further evaluates the accuracy of the reporting of the salaries and wages as presented in their Value Added Statements. Published financial statements for the years 2000 to 2002 of more than 160 companies were analysed and evaluated. The study also identifies companies that did not disclose staff costs and directors' emoluments in their financial statements as well as those companies that reported the labour portion of their wealth distribution accurately in their Value Added Statements.
AFRIKAANSE OPSOMMING: Die studie dek die mate waarin genoteerde industriële maatskappye op die Johannesburgse Effektebeurs voldoen het aan die openbaarmakingsvereistes van die Rekeningkundige Standaarde RE101 ten opsigte van hul finansiële state soos van 2000 tot 2002 gepubliseer. Die studie let verder ook op die akkuraatheid van die verslaggewing van salarisse en lone in die Toegevoegdewaardestate. Gepubliseerde finansiële state vir die jare 2000 tot 2002 van meer as 160 maatskappye is ontleed en geëvalueer. Die studie identifiseer ook daardie maatskappye wat nie salariskoste en direkteursvergoeding in hul finansiële state geopenbaar het nie, sowel as diegene wat hul salarisse korrek in die Toegevoegdewaardestate openbaar het.
17
Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services". Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.
Abstract (sommario):
This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of fees paid for audit and non-audit services. The finding suggests that auditors increase their risk premium for auditing during a financial crisis andtend to charge higher audit fees as a response to lower risk levels in the post-crisis period. On the other hand, a significant reduction in non-audit fees suggests that companies are less willing to invest in consulting services during thecrisis and post-crisis periods. The second essay also studies the effects of environmental factors on audit pricing. Using data for financial institutions in 24 European countries, the study examines whether the level of effort spent on the evaluation of fair values is higher for more uncertain fair values.The result suggests that an increasing level of complexity and risk requires greater audit effort. Furthermore, the results showthat the strength of a country’s institutional setting is positively associated with the effort spent on the evaluation of high uncertainty fair value estimates. The finding implies that auditors spend more effort in stronger regulated countries, possibly due to higher potential litigation costs. The third essay focuses on the factors related to an individual audit partner. Based on the data of publicly listed Swedish companies, it investigates whether partner special competencies are reflected in the prices charged for auditing. The findings show that partner industry expertise and client-specific expertise are associated with higher audit fees. A further finding isthat female partners are considerably under-represented among specialists. However,the under-representation of females among higher qualified partners does not seem to negatively affect their possibilities to earn higher fees. The fourth essay investigates how the joint provision of audit and non-audit services affects perceived knowledge spillover and audit efficiency. The essay makesuse of survey data from a large sample of Swedish auditors and finds that the levels of communication and trust are positively associated with knowledge spillover. The result further suggests that the information gained from the provision of non-audit services can reduce auditors’ effort (time) spent on different audit procedures, thereby increasing audit efficiency.
18
Balátová, Hana. "DPH u služeb spojených s nemovitostmi". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206172.
Abstract (sommario):
Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.
19
Smith, Paul. "Commercial leisure in Halifax 1750-1950. The development of commercialized leisure provision in a northern industrial town". Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5375.
Abstract (sommario):
This thesis investigates the development of commercial leisure in a northern community, Halifax, over a period of 200 years. It examines a range of leisure pursuits including the public house, theatre and sports and traces their development during a period of population growth and industrialization which came to be based increasingly around the factory. It analyses whether Halifax was typical in the way commercial leisure developed or whether particular local conditions influenced the development of commercial leisure. During the period, Halifax, an ancient town, developed from an important centre of the textile trade in England into a classic Victorian mill town supporting a broad base of industries. Leisure developed from a leisure culture based around traditional holidays and pastimes to a highly commercialized leisure experience increasingly provided by regional and national companies and a sporting calendar that included structured leagues with professional clubs and games played seasonally.
20
Williams, Peter J. "Final 5200 project : what value advice? : an investigation into the role played by financial advisers and written guides in the provision of pensions in the UK". Thesis, Middlesex University, 2008. http://eprints.mdx.ac.uk/2087/.
Abstract (sommario):
This report describes the learning journey that has taken place and concludes with the final research project. The final project investigates the role played by Financial Advisers and written guides in the provision of pensions in the UK. It also specifically addresses the question “Does advice add value?” The UK Government is currently embarking on the biggest change to UK pensions in 30 years. After completing a major simplification of the pension tax regime, the Government is now introducing significant changes to the state pension arrangements, this includes the introduction of "Personal Accounts" in 2012. Whilst state pension benefits have never been generous, the UK has traditionally benefited from a robust private pension sector but, in recent years, there has been a steady switch out of defined benefit pension schemes and into defined contribution pension schemes, especially Group Personal Pension schemes (GPP). The new "Personal Accounts” (PAs) will be defined contribution (Money Purchase) arrangements. All employers who do not offer their staff an ‘appropriate’ pension will be obliged to automatically enrol their staff into the new PAs. This project examines a GPP where the employer was offering membership to all staff, on a basis that was at least comparable with PAs. The employer also promoted the scheme and was genuinely keen that their staff joined the GPP. Despite this, less than 30% of the staff has done so. The purpose of the research was therefore to see what lessons can be learnt from this experience and to understand what value financial education and ‘advice’ can add. It also examined a number of other topical issues, such as generic advice and certain Retail Distribution Review proposals. The case study project was carried out in the first half of 2007 and consisted of in-depth interviews and the ‘testing’ of a simple guide to financial planning subjects. Analysis and evaluation of the project results has shown that advice can add value.
21
Thompson, Roxene Marie. "An Investigation of Change to Key Provisions in the AIA A201 and its Impact on Perceptions of the Value-added Benefit of the Design Professional during Construction". Diss., Virginia Tech, 2006. http://hdl.handle.net/10919/26148.
Abstract (sommario):
The general conditions of contract play a very important role in the dynamics of the construction phase. The general conditions of contract outline the roles, rights, and obligations of the contracting parties during the construction phase of a project. The American Institute of Architects General Conditions of Contract for Construction (AIA A201) is considered the most widely used standard form of contracts in the U.S. construction industry. Standard contracts, like AIA A201, are being periodically revised and are becoming more cumbersome over time. The purpose and expectations of the revisions of the contract are not always clearly defined in literature or in practice. Changes to the general conditions have been made, which do not advance the performance goals for a successful project, but rather react to negative experiences. Oftentimes, there are conflicts between the partiesâ interpretation of the general conditions and between the required administrative practices obligatory by the general conditions during the construction phase, thus impacting the contractual relationships between owners, architect/design professionals, and general contractors. The increasing complexity and size of projects, the multiple-contract interfaces, and the changing times have transformed construction practices and contractual relationships. No longer simply following the lead of the AIA, owners seem to be questioning the value of the design professional, and the tone and path of the AIA A201. The three-phase methodology of this dissertation research set out to advance the understanding of change in the AIA A201 and the impact change has had on the value-added benefit of the design professional during the construction phase and contract administration on a project. The results of this research revealed the following primary conclusions: changes to various provisions pertaining to the key provisions have resulted in the Architect assuming less responsibility during the construction phase of a project; changes to the AIA A201 provision concerning the key provisions have not increased the value of the Architectâ s performance of contract administration services during the construction phase of a project; with regard to the key provisions, Owners or Ownersâ representatives perceive the value of the Architectâ s contract administration services during construction have decreased in recent years. In Phase I, this research identified the key contract provisions, which influence the function of the design professional performed in contract administration during construction. This investigation identified that change exists in key provisions over time and that change may have an influence on the function performed by the design professional during construction and contract administration. Subsequently, in Phase II, this research investigated the effect that change has had on the function performed by the design professional. The respective substantive changes to each provision that may have had a material effect on the function of the design professional were identified and these key provisions were thus studied further. Then, whether or not changes made to key provisions of AIA A201 have had a material effect on the function performed by the architect/design professional during the construction phase and contract administration was examined in Phase III. Ultimately, the research led to an enhanced knowledge of the owner-perceived value-added benefit by the design professional during the construction phase of a project. The practical use of the AIA A201 and its future editions has an influence on improved performance and better working relationships, which ultimately leads to improved constructed projects. The conclusions to this research study have demonstrated that changes made to key provisions of AIA A201 from 1951 to 1997 have diminished the role of the architect. Changes to key provisions have had a material effect on the construction phase, contract administration, and the function performed by the architect/design professional during the construction phase of a project. Before one can make effective changes to improve contractual and working relationships, the change must be identified for the purpose of supporting the industryâ s efforts to reduce adversarial relations, balance risk, and control schedule and cost, impact the contractual relationships and the value-added benefit of the contractual parties. This dissertation research successfully provided an understanding of the process used and the impact of change in the general conditions of contracts. As such, the knowledge gained from this research illuminated the necessary considerations of change and its impacts on the future development of contracts and their revisions in efforts to create better documents, not to just create bigger documents.Ph. D.
22
Bilici, Nurettin1960. "Réductions de valeur sur créances et provisions pour risques et charges en droit fiscal des sociétés: (étude comparée des droits belge, français, et turc)". Doctoral thesis, Universite Libre de Bruxelles, 1990. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/213091.
23
Langenhoven, Allenda Glynn. "Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?" Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22857.
Abstract (sommario):
Tax planning, where taxpayers arrange their affairs so as to minimize the resulting tax liability, has evolved over the last couple of decades as a result of the change in the way business is conducted by virtue of globalisation and the development in technology. It appears to have become more and more aggressive as taxpayers have the opportunity to access tax benefits not only through utilising loopholes in domestic legislation, but also through international tax loopholes. Revenue Authorities have to respond to this by employing mitigating anti-avoidance mechanisms. One such mechanism employed in South Africa ("SA") is the use of General anti-avoidance Rules ("GAAR") found in s80A-L of the Income Tax Act No. 58 of 1962 ("ITA"). To combat certain shortcomings in this GAAR's predecessor and to stay abreast of international trends, for the first time ever, a Statutory Purpose Element has been included in GAAR. This Statutory Purpose Element, as included in s80A(c)(ii) of the ITA, evaluates the misuse or abuse of the provisions of the ITA as a means to identify impermissible tax avoidance arrangements. Essentially, this calls for the application of the modern approach to statutory interpretation, where the purpose and context of the provisions of the ITA are first identified, before the misuse or abuse of these provisions can be proven. This study evaluates whether the inclusion of this Statutory Purpose Element in GAAR, adds any value or provides any additional powers to SARS when applying GAAR, especially in light of s39(2) included in the Bill of Rights of the Constitution, of 1996, ("Constitution"). The Constitution, the supreme law in SA, already calls for the modern approach to be applied to any statutory interpretation and the findings of this study indicate that s80A(c)(ii) appears to be completely superfluous as it does not award any additional powers to SARS, which were not already granted by the Constitution. If anything, s80A(c)(ii) broadens the scope of GAAR to such an extent, that it most likely will only cause further confusion for taxpayers wanting to engage in tax planning.
24
Trimmings, Katarina. "The intra-EU child abduction regime : necessity or caprice? : empirical study of the effectiveness of child abduction provisions in the Brussels IIBis regulation : the added value of the new intra-EU child abduction regime". Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=158249.
Abstract (sommario):
The key instrument providing for a worldwide regulation of international parental child abduction has long been the Hague Convention of 25 October 1980 on the Civil Aspects of International Child. The Convention has been in force since 1983 and has proved a phenomenal success. Within the European Union, the operation of the 1980 Convention has been modified by certain provisions of the Council Regulation (EC) No. 2201/2003 of 27 November 2003 concerning Jurisdiction and the Recognition and Enforcement of Judgements in Matrimonial Matters and the Matters of Parental Responsibility, repealing Regulation (EC) No. 1347/2000. The Regulation entered into force on 1 March 2005 and applies to child abduction cases between the EU Member States except for Denmark. This regional instrument aims at creating even more ambitious rules on child abduction by imposing stricter obligations to assure the prompt return of a child. Despite the ambitious goal of strengthening the deterrence of child abduction within the borders of the Union, the new child abduction regime did not receive a warm welcome by commentators. The thesis aims at critically evaluating the evolution of the new intra-EU child abduction regime, and examining to what extent the European Union complied with its standards of good legislative drafting during the negotiations on the Brussels IIbis Regulation. It also seeks to demonstrate that there was no real legal need for the involvement of the European Union in the area of child abduction, and tightening the 1980 Hague Convention return mechanism. Not less importantly, the thesis aspires to reveal how effectively the new return mechanism operates and what are the points of concern in respect to the functioning of the new child abduction scheme.
25
Plachetský, Jiří. "Analýza vlivu podlaží a orientace vůči světovým stranám na cenu vybraných bytových jednotek ve Velkém Meziříčí". Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232820.
Abstract (sommario):
Master‘s thesis is focused on the analysis of the impact the floors and orientation towards the cardinal points on the price of selected housing units in Velké Meziříčí. The theoretical part defines the basic terms associated with the valuation and describes the valuation methods. In the practical part there is performed the valuation of the selected housing units according to the valid price provision and direct comparison method. There is also described a location and a real estate market. By mutual comparing the observed prices and their analysis proves to extent to which in fact examined parameters affect the real price.
26
Al, Mdagho Almokhtar. "La notion de dommage causé par le dumping selon les accords de l'OMC". Thesis, Tours, 2014. http://www.theses.fr/2014TOUR1004/document.
Abstract (sommario):
L’objet de cette recherche est d’examiner, selon les règles et la jurisprudence de l’OMC, la définition et le contenu du dommage causé par le dumping à une branche de production de l’industrie nationale. Cela nécessite, d’une part, d’établir les éléments qui entrent en ligne de compte dans le calcul du dommage ainsi que dans la détermination de l’existence de ce dommage, et d’autre part, d’identifier un lien de causalité entre le dommage subi et le dumping. Une fois ces éléments établis, les Membres de l’OMC sont autorisés à recourir à des mesures antidumping dont l’objectif est de neutraliser les effets dommageables du dumping et de rétablir l’équilibre dans le marché local. Par conséquent, dans le souci d’éviter que des mesures abusives soient mises en place, les mesures et leur modalité d’application sont prescrites par les règles de l’OMC. Elles sont au nombre de trois, à savoir les droits antidumping provisoires, les droits définitifs et l’engagement de prixThe purpose of this research is to examine, in accordance with WTO rules and case law, the definition and the content of the injury caused to one part of the domestic industry by dumping. This requires the need to establish the elements to be taken into account when determining then calculating the injury, and to identify a causal link between the injury suffered by the domestic industry and dumping. Once these elements have been established, WTO members are allowed to use anti-Dumping measures aimed at cancelling out the damaging effects of dumping and restoring balance in the local market. Therefore, with the view to avoiding abusive measures to be put in place, WTO rules prescribe three measures which are provisional anti-Dumping duties, definitive duties and price undertaking, as well as their conditions for application
27
Šmýdová, Lucie. "Řízení cash flow při minimální ceně stavební zakázky". Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225945.
Abstract (sommario):
The content of this master‘s thesis is cash flow management of a construction project in case of minimum price "Intensification sewage Sokolov - Phase I". Two alternatives of cash flow management of a construction project are compared, which differ in the contractual terms between the construction company and the contractor subcontracting. In the first alternative the business requires payment of the invoices within 90 days and the assurance with a bank guarantee by subcontractors. In the second variant subcontractor has provided the company the possibility of using a 9% discount with payments within 30 days and provide guarantee restraints. The expected present value of cash flow is used to evaluate the most suitable alternative. The result of my master‘s thesis is to identify potential risks and opportunities to ensure the liquidity of the contract.
28
Francia, Acuña Laura. "Regulatory Contributions in Peru". Derecho & Sociedad, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/118949.
Abstract (sommario):
The present article gives a short summary of legal treatment on urbanistic contribution. The author seeks to show the existence of legal vacuums that must be solved to improve the appliance of the this matter in our country.En el presente artículo se hace un breve recuento de la normativa en materia de aportes reglamentarios. La autora busca demostrar que existen vacíos legales que deben ser resueltos en nuestro país para mejorar la aplicación de la figura materia de estudio.
29
Branco, Luiz Carlos. "Cláusula penal: o valor da cominação e a redução equitativa da pena". Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/8936.
Abstract (sommario):
Made available in DSpace on 2016-04-26T20:30:09Z (GMT). No. of bitstreams: 1
Luiz Carlos Branco.pdf: 945877 bytes, checksum: 6d06ae3e5b0c4eb6a5e6d2516dbe2b7c (MD5)
Previous issue date: 2010-05-06The penalty clause the value of the punishment and the equitable reduction of the penalty is linked to immemorial rights. That is, the penalty clause is a simple formula arising from Roman law. This formula establishes a social relationship based on legal standards that justify its compliance under all aspects, including philosophical aspects, as to the application of the right to the concrete case, in order to reach justice. And the value of the punishment and the equitable reduction of the penalty, expressly dealt with in the new Civil Code, are the parameters to dimension the value amount at each case. The purpose of this essay is to demonstrate that the value of the punishment and the equitable reduction of the penalty as a prerequisite for the application of the penalty clause will serve to measure the standard of value of the penalty in case of total or partial default, non-execution of some special clause or delay. The standard of value of the penalty is under the responsibility of our courts in pursuit of a legal democratic state, a state that guarantees the fundamental rights of the human being. The study of this topic is justified by the attempt to settle visible conflicts among principles that guarantee fundamental rights. This is entitled theory of the weighing of goods and values. This essay is of topical interest since this is a concrete issue in several countries that have a similar legal structure. As from 2002, the Brazilian system established that the equitable reduction of the penalty is mandatory. Before 2002, this reduction was a judge‟s prerogative. The methods used in this research were basically the deductive and inductive methods under a dialectic perspective. The results obtained were the following: 1) a judgment will be fair if the application of the law to the concrete case was correct. And it will be correct the application of the law that took into consideration the real or substantial equality of the parties - to treat equal persons equally and to treat unequal persons unequally in the exact measure of their inequality; 2) this is reached through the application of the adequate value of punishment; and 3) as to the equitable reduction of the penalty, it became mandatory at the time of its application. In the past, this reduction was a judge‟s prerogative that many times did not exercise it
A cláusula penal o valor da cominação e a redução equitativa da pena está ligada aos direitos imemoriais, isto é, uma fórmula simples proveniente do Direito Romano que determina uma relação social estruturada em standards legais que justificam sua observância sob todos os aspectos, inclusive filosóficos, de como aplicar o direito ao caso concreto para atingir a justiça. E o valor da cominação e a redução equitativa da pena, contemplada expressamente no novo Código Civil são os parâmetros para se dimensionar o quantum valorativo a cada caso. O objetivo deste trabalho é demonstrar que o valor da cominação e a redução equitativa da pena como pressuposto para aplicação da cláusula penal servirá como mensurador do padrão valorativo da penalidade em caso de inadimplemento total ou parcial da obrigação, inexecução de alguma cláusula especial ou à mora que encampa nossos tribunais em busca de um Estado Democrático de Direito garantidor dos direitos fundamentais da pessoa humana. O estudo deste tema justifica-se pela busca em resolver conflitos aparentes entre princípios garantidores de direitos fundamentais. É o que se chama de teoria da ponderação de bens e valores. O trabalho é atual, porque tal discussão se mostra concreta em vários países de semelhante modelo jurídico, sendo que o nosso sistema a partir de 2002 tornou obrigatória a redução equitativa da pena, antes faculdade concedida ao juiz. Os métodos utilizados nesta pesquisa foram basicamente os métodos dedutivos e indutivos sob uma perspectiva dialética. Os resultados obtidos foram: 1) uma sentença será justa se a aplicação da lei foi a correta para o caso concreto. E será correta a aplicação da lei que atentou à igualdade real ou substancial das partes: tratar os iguais de maneira igual, e os desiguais, desigualmente na exata medida de sua desigualdade; 2) e isto é alcançado através da aplicação do valor adequado da cominação; e 3) já a redução equitativa da pena tornou-se obrigatória quando de sua aplicação, antes faculdade atribuída ao juiz, que por muitas vezes não o aplicava
30
Scouflaire, Charlotte. "Mécanismes de rémunération de la capacité : évaluation analytique des expériences contemporaines et leçons pour la conception future des marchés de l'électricité. Real World Capacity Mechanisms: Context, Dynamics and Performance What Do Models Tell Us About Capacity Remuneration Mechanisms? Information Value in Capacity Market Designs Capacity Remuneration in Power Markets: An Empirical Assessment of the Costs and Benefits of Precaution". Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED017.
Abstract (sommario):
Les mécanismes de capacité (CRM) sont instaurés pour aligner l’équilibre de marché avec l’optimum social, c’est-à dire assurer la sécurité d’approvisionnement au moindre coût. Sur le plan théorique, les marchés energy-only sont censés atteindre cet objectif, mais leur efficacité est mise en doute. Si le bien-fondé de la qualification des CRMs comme mécanisme optimal de second rang occupe les chercheurs depuis plusieurs décennies, l’évaluation empirique des CRMs a reçu une attention beaucoup plus limitée. Cette lacune constitue un domaine de recherche académique fertile, mais limite la capacité de chacun à transposer les résultats théoriques en termes d’élaboration de politiques publiques. L’évaluation empirique des CRMs est d’autant plus nécessaire que leur performance dépend non seulement de paramètres structurels, techniques et culturels spécifiques à chaque pays, mais aussi des détails de leur mise en œuvre. A ce titre, cette thèse présente le premier travail traitant de la performance empirique des CRMs ainsi que des choix de mise en œuvre réglementaire. L’étude de la convergence relative des designs des CRMs depuis les années90 permet l’identification des caractéristiques indispensables à leur succès quand les divergences de résultats dans la littérature quantitative existante aident à prendre la mesure des défis futurs restants. Le coût net d’une telle intervention sur le marché est aussi discuté à l’aide d’une approche économétrique trans-nationale. Enfin, les préférences des agents quant à la précision de l’information sur les obligations de capacité sont abordées dans un modèle analytiqueCapacity remuneration mechanisms (CRMs) are widely implemented as an attempt of correcting the real-world imperfections of electricity markets and aligning market outcomes with social optimality. Mainly, many observers doubt theability of the EOM to provide sufficient investment incentives to ensure the security of supply, and CRMs are expected to mitigate the risk of failure. Unfortunately, the numerous real world experiences have led to limited academic publications.In addition, the abundant theoretical literature fails to deliver clear take away messages with respect to the performance ofCRMs in real life conditions. The empirical assessment of CRMs is all the more necessary as their performance depends on a number of country-specific, structural, technical and behavioral parameters, as well on the details of implementation that structure the incentives. Reducing the literature gap from both ends, this doctoral thesis represents the first attempts to empirically discuss CRM performance and design choices. It provides a conceptual reflection on the evolution of CRM designs over time (Chapter 1) and discusses the divergences existing in the quantitative literature (Chapter 2). It also contributesto the discussion on the net cost of such intervention thanks to an econometric cross-country analysis (Chapter4). From a theoretical stand point, an analytical model analyses the preferences for the precision of information available under different capacity market designs (Chapter 3)
31
Burne, Warren. "The influence and effect of s 7 (the 'deemed income' provisions), s 25B and the donations tax provisions of the Income Tax Act, and the relevant provisions of the Transfer Duty Act, the Value Added Tax Act and the Estate Duty Act, on the establishment, utilisation and dissolution of testamentary and inter vivos trusts". Thesis, 1999. http://hdl.handle.net/10413/5206.
Abstract (sommario):
The aim of this technical report is to serve as a handy expose of the relevant provisions of various statutes for attorneys, accountants and other advisors who have to deal with the relevant tax laws affecting the establishment, utilisation and dissolution of trusts. The South African Acts which are the subject of this technical report were promulgated on or before 31 December 1998. They are as follows:
• The Income Tax Act, No. 58 of 1962.
• The Transfer Duty Act, No. 40 of 1949.
• The Value Added Tax Act, No. 89 of 1991.
• The Estate Duty Act, No. 45 of 1955.
The principal South African taxes dealt with in this report are as follows:
• Normal Tax.
• Donations Tax.
• Transfer Duty.
• Value Added Tax.
• Estate Duty.Thesis (LL.M.)-University of Natal, Durban, 1999.
32
Chiu, Tzu-Hua, e 邱姿華. "A Study of the Relationship among Service Provision, Experiences, Value, Image and Behavioral Intention – A Case of Main Stadium of 2009 World Games in Kaohsiung". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/35046361929382017322.
Abstract (sommario):
碩士國立高雄應用科技大學
觀光與餐旅管理系
98
The purpose of this study was to investigate the perceive of the Main Stadium of 2009 World Games visitors and feelings for the spindle, and through structural equation modeling to test if significant relationship among "service provision", "experiences", "value", "image" and "behavioral intention " exists as well. This study used a questionnaire-based survey by convenient sampling on Febraury 27, 2010 to May 23, for application into the Main Stadium and listening to the guide services visitors as the objects of study. 450 were distributed and a total of 409 valid questionnaires were collected with valid rate of 91%.The collected data were analyzed by descriptive statistics, reliability analysis, item analysis, independent samples t-test, confirmatory factor analysis, one-way ANOVA, and structural equation modeling. The results are as follows: 1. The Main Stadium visitors have quite proportion of male and female, mainly 20-29 and over 50 years of age, NT$20,001 and 60,001 revenue per month for the majority,and the visitors were married, engaged in services industry, living in the northern region for the majority. 2. The "service provision" items of "to seek to hold various events." had the highest score of perceived mean value. The "experiences" items of "to realize the concept of green building." had the highest score of perceived mean value.The "value" items of "the experiences with memories and commemorative." had the highest score of perceived mean value. The "image" items of "the media of Kaohsiung World Games had established a good image for the Main Stadium." had the highest score of perceived mean value. The " behavioral intention " items of " I will tell to others a positive appraisal about the Main Stadium." had the highest score of perceived mean value. 3. Socio-economic variables such as age and residence would partially significantly affect the perception of "service provision", "experiences", "value", "image" and "behavioral intention ". Mostly the elder visitors had higher score than younger visitors, and the eastern visitors had higher score than others. 4. The association of the three dimensions of "service provision" and the four dimensions of "experiences" reach the ideal standard, and the strongest association was the four dimensions of "experiences". 5. Significantly positive correlation among "service provision", "experiences", "value", "image" and "behavioral intention " were confirmed, and the strongest effects was the "service provision"to"experiences".
33
Barros, Filipa Fernandes Coimbra. "A localização das prestações de serviço em IVA : o transporte de passageiros". Master's thesis, 2017. http://hdl.handle.net/10400.14/35332.
Abstract (sommario):
A presente dissertação versa sobre uma das mais complexas temáticas em sede de imposto sobre o valor acrescentado: a determinação do lugar onde as prestações de serviços devem ser tributadas. Desde a adoção do IVA pela Comunidade Económica Europeia, até à data de hoje, vários foram os diplomas que alteraram as regras relativas à localização das prestações de serviços. Feita tal análise, procede-se à elaboração de um breve estudo sobre o regime da localização da prestação de serviços de transporte de passageiros, onde enunciamos, não só as distorções de concorrência existentes, mas algumas opções políticas com o propósito de, no futuro, se alcançar um modelo comum de IVA mais eficiente.The present dissertation deals with one of the most complex topics in terms of value added tax: the determination of the place where the services are to be taxed. Since the adoption of VAT by the European Economic Community, as of today several were the legal diplomas that altered the rules concerning the location of the provision of services. After such analysis, we will prepare a brief study regarding the location of the provision of passenger transport services, stating not only the existing distortions of competition, but also some policy options for the purpose of reaching, in the future, a common and more efficient model of VAT.
34
Mouafo, Fidèle. "Trajectoires socioprofessionnelles des immigrants africains subsahariens de Montréal accédant à des fonctions socioéconomiques valorisées". Thèse, 2015. http://hdl.handle.net/1866/12598.
Abstract (sommario):
Les immigrants à Montréal (Québec, Canada) connaissent des difficultés d’insertion en emploi. Parmi eux, ceux originaires de l’Afrique subsaharienne constituent des «groupes racisés» et, à ce titre, sont susceptibles d’éprouver davantage de discriminations et de difficultés que les autres (Hadiri, 2008; Nikuze, 2011). Grâce à une sociologie des "trajectoires de réussites" et grâce à des questions mobilisant l'apport de plusieurs disciplines dans une perspective de résolution de problèmes pratiques, cette thèse a pour but de proposer de possibles solutions aux différents problèmes de ces immigrants montréalais.
La recherche de terrain, basée sur des entretiens compréhensifs au sens où l’entend Kaufmann (1996, 2008), propose une sociologie qualitative des "trajectoires de réussites", soit des expériences socioprofessionnelles vécues comme « valorisantes » ou « valorisées. » L’échantillon a été formé d’immigrants africains vivant de telles expériences. À travers leurs différentes trajectoires, la recherche a reposé sur cet objectif appliqué premier : partir du questionnement central sur les facteurs de réussite, rechercher des solutions et des instruments d'intervention destinés à une meilleure intégration socioéconomique des nouveaux immigrants, ou même des anciens immigrants qui connaissent encore des difficultés d’insertion en emploi.
Les résultats laissent entrevoir trois catégories de facteurs contributifs à la base de la «réussite socioprofessionnelle», tous rangés au titre de « valeurs », ou façons de voir le monde capables de contribuer à cette « réussite » en s’harmonisant mieux au contexte québécois : il s’agit de valeurs personnelles, d’apports socioculturels africains ou encore de ressources socioculturelles de type québécois. Si les valeurs personnelles relèvent des caractéristiques propres à chacun, les ressources socioculturelles africaines et québécoises résulteraient plutôt de traditions ou de mœurs inhérentes aux cultures des pays concernés. L’analyse et l’interprétation de ces facteurs propices à l’intégration socioprofessionnelle des immigrants ont révélé plusieurs pistes capables de faciliter l’insertion en emploi des immigrants et cette thèse en fait état.
Il demeure certain, face à des résultats qui mettent en évidence surtout le facteur individuel, que la « réussite » et l’insertion « réussie » ou vécue comme telle demeurent aussi fonction des actes des autorités publiques : quelles que soient les valeurs et les dispositions individuelles des immigrants, ces facteurs positifs demeurent sans effets si lois et politiques du domaine de l’immigration font obstacle de quelque façon.Immigrants in Montreal, Quebec, Canada are experiencing job integration difficulties. Some racialized groups are experiencing even more problems, and specifically those from sub-Saharan Africa are considerate as "racialized groups" which opens the door to greater discrimination and other difficulties (Hadiri 2008; Nikuze, 2011). Drawing from a sociology of "success trajectories" through questions and mobilizing the contribution of several disciplines with a view to solving practical problems, I seek to propose possible solutions to various problems of these immigrants. Field research, based on comprehensive interviews of Kaufmann (1996, 2008), offers a qualitative sociology of "trajectory of success" or socio-professional experiences as "rewarding " or " enhanced." The sample was composed of African immigrants living through such experiences. Through their different paths, the research was based on this primary objective: begin with the central question of the success factors; search for solutions and policy instruments for better socio-economic integration of new immigrants; or even less-recent immigrants’ still experiencing difficulties integrating into employment. The results suggest three categories of contributing factors to the base of the "social and professional success," all arranged under "values," or ways of seeing the world can contribute to this "success" in better harmonizing the Quebec context. This includes personal values, African sociocultural contributions, and Quebec sociocultural resources. If personal values are drawn from an individual’s specific characteristics, African and Quebec sociocultural resources would result from inherent traditions or customs of the cultures of the countries concerned. The analysis and interpretation of these factors conducive to the socio-professional integration of immigrants revealed several tracks that can facilitate employment integration of immigrants as this thesis reported. It remains certain in the face of results that highlight especially the individual factor, the "success" and inserting "successful" or experienced as such remain a function of the actions of public authorities: whatever the values and provisions of individual immigrants, these positive factors remain without effect if laws and policies in the field of immigration impede in any way.
35
Smit, Roxane. "The consequences of land expropriations in terms of the South African Vat Act". Diss., 2013. http://hdl.handle.net/2263/26429.
Abstract (sommario):
The VAT consequences of land expropriations appear to be a grey area with no definitive answer as to which expropriations are zero rated or vatable at 14%. While it is generally understood that the government performs expropriations, there are many departments within the government that have authority to perform these expropriations independently. Based on section 11(1)(s) and (t) of the VAT Act, depending on which department performs the expropriation and under which Act the expropriations are made it will be determined whether the expropriation will attract VAT at 14% or 0%. However, the detail contained in section 11(1)(s) and (t) does not lend itself to a clear cut explanation as to the motive behind why some expropriations are zero rated and others that are fundamentally similar are vatable at 14%. This study performs a comparison of expropriations under the Housing Act, Restitution of Land Rights Act and the Provision of Land and Assistance Act and their VAT consequences. The purpose of this study is to try and find the driving factor that determines the VAT consequences of the different expropriations and to determine whether there is a commonality. The study performs an analysis of the expropriating authorities of the different Acts mentioned above and determines whether their VAT vendor status has an influence as to whether VAT is levied at 0% or 14% or whether the entire transaction is an exempt supply. The conclusion reached is that the most appropriate course of action would be to apply a blanket rule of zero rating the supply. This would reduce confusion and uncertainty relating to the VAT consequences and would also assist all parties concerned to have the same expectation. It is important that the South African Revenue Service provides some guidelines to assist in understanding the VAT consequences of expropriations in South Africa, as they will be required to enforce the legislation. AFRIKAANS : Die BTW-gevolge van grondonteienings blyk ‘n grys gebied te wees met geen duidelike antwoorde wanneer dit kom by watter van hierdie onteienings onderhewig is aan nulkoers en watter onteienings belasbaar is teen 14% nie. Alhoewel die algemene gevoel is dat die regering onteienings uitvoer, is daar wel departemente binne die regering wat die volmag het om hierdie onteienings onafhanklik toe te pas. Op grond van artikel 11(1)(e) en (t) van die BTW-wet, sal vasgestel word watter onteienings aan 14% of nulkoers BTW onderhewig is deur te kyk na watter departement die onteienings uitvoer en onder watter wet die onteienings gemaak is. Die detail wat in artikel 11(1)(e) en (t) vervat word is nie heeltemal duidelik oor hoekom sekere onteienings aan nulkoers onderhewig is en ander, wat fundamenteel dieselfde is, belasbaar is teen 14% nie. ʼn Vergelyking van onteienings wat onder die Wet op Behuising, Wet op Herstel van Grondregte en die Wet op die Beskikbaarstelling van Grond en Bystand plaasvind, asook die BTW-gevolge van elke wet, word deur middel van hierdie studie gemaak. Die doel van hierdie studie is om te bepaal watter faktore die BTW-gevolge van die verskillende onteienings bepaal, en of die faktore iets in gemeen het. Die studie analiseer die onteieningsgesag wat by die verskillende wette soos hierbo genoem ter sprake is en bepaal of die BTW-ondernemer-status ‘n invloed het op of 1) BTW teen nulkoers of 14% toegedien word en of 2) die hele transaksie ‘n nie-belasbare lewering is. Die gevolgtrekking wat bereik word is dat die mees geskikte plan van aksie sal wees om alle lewerings onderhewig te maak aan ‘n nulkoers. Dit sal verwarring en onsekerheid met betrekking tot die BTW-gevolge verminder en verseker dat alle betrokke partye dieselfde verwagting sal hê. Dit is belangrik dat die Suid-Afrikaanse Inkomstediens riglyne sal verskaf wat kan help om die BTW-gevolge van onteienings in Suid-Afrika verstaanbaar te maak, aangesien daar in elk geval van die regering vereis word om wetgewing af te dwing.Dissertation (MCom)--University of Pretoria, 2013.
Taxation
unrestricted
36
Bernstein, David Martin. "Stumbling on the essential content of a right : an insurmountable hurdle for the state?" Diss., 1996. http://hdl.handle.net/10500/18082.
Abstract (sommario):
Section 33(1)(b) is fraught with borrowed provisions. The end-product marries
German and Canadian features. The failure of the German Constitutional
Courts to interpret the "essential content of a right" precipitated the adopted
infant's bumpy landing in South Africa. That the sibling still lacks identity is
evidenced by our Constitutional Court's evasive and superficial treatment of the
clause. Section 33(1)(a) - proportionality prong enables judges to justify their
neglect of Section 33(1)(b). The opinion is expressed that Section 33(1){b)
demands interpretation but to date it has been shrouded in vagueness. After
all without demarcating boundaries with sufficient precision and highlighting
where the State may not tread the State may trespass. Alternatively the
limitable nature of human rights could become a myth as Section 33(1)(b) could
be transformed into an insurmountable hurdle for the State, rendering every
right absolute in practice. A workable conceptual framework proposes an
inverted, porous and value imbibing solution.Law
LL.M.