Tesis sobre el tema "Taxi operations"
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Nicholas, Joshua Stephen. "Examination of Taxi Travel Patterns in Arlington County". Thesis, Virginia Tech, 2012. http://hdl.handle.net/10919/32606.
Texto completoMaster of Science
Du, Preez Jacobus Frederick. "The integration of informal minibus-taxi transport services into formal public transport planning and operations - A data driven approach". Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29885.
Texto completoSavoy, Steven. "Discretion in accounting for tax reserves: evidence from mergers and acquisitions". Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5840.
Texto completoFourie, Christine. "A comparative analysis of the meaning of 'mining operations' for income tax purposes". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/27247.
Texto completoNessa, Michelle Lynn. "The U.S. tax and financial reporting treatment of foreign earnings and U.S. multinational companies' payout policies". Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/4706.
Texto completoZissimos, Ben. "Issues of international tax and trade policy conflict and co-operation". Thesis, University of Warwick, 2003. http://wrap.warwick.ac.uk/2665/.
Texto completoSedláčková, Sylvie. "Operativní a finanční leasing vozidel (účetní a daňový pohled)". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202041.
Texto completoChang, Audrey M. B. A. Massachusetts Institute of Technology. "Balancing tax incentives with operational risks in captive overseas production facilities". Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/49790.
Texto completoIncludes bibliographical references (p. 92-94).
Due to the general macroeconomic downturn, many companies have turned to offshoring - sending a function overseas - to reduce production costs. While some companies elect to outsource overseas production to outside companies, many companies choose to keep production in-house and therefore create captive production facilities overseas. In many countries, the government will provide financial incentives (e.g. tax breaks, loans, subsidies) to certain companies in exchange for creating employment opportunities and industry knowledge within their borders. These financial incentives may tempt companies to shift more and more functions overseas; however, in many cases, there are significant operational risks involved with shifting functions overseas. This thesis uses a six-month project as a case study for discussing ways to weigh financial benefits against operational risks. The project was conducted at the European headquarters of Spirit AeroSystems, the largest independent designer and manufacturer of independent aerostructures for the commercial aircraft industry. Spirit Europe recently launched a greenfield factory in Malaysia. Malaysia was selected as the factory site for a variety of reasons; among which was a long term tax incentive. This thesis describes the process and tools used to select an optimal transfer pricing relationship (i.e. scope of work to be performed overseas) and transaction methodology that would best monetize the long-term tax incentive without incurring unacceptable levels of operational risk.
(cont.) A comprehensive functional analysis was conducted to understand operational risk and economic value. Next, a Monte Carlo simulation was created to better understand project profitability. The results from the functional analysis and the Monte Carlo simulation are united to identify the optimal transfer pricing structure and methodology. The unintuitive result is that, for both operational and financial reasons, the scope of work transferred to the low tax jurisdiction (in this case, Spirit Malaysia) should be fairly limited for existing contracts.
by Audrey Chang.
S.M.
M.B.A.
TURINA, ALESSANDRO. "Information based administrative tax co-operation: consolidating standards, emerging actors and evolutionary perspectives". Doctoral thesis, Università Bocconi, 2013. https://hdl.handle.net/11565/4054337.
Texto completoChen, Chao. "Understanding social and community dynamics from taxi GPS data". Phd thesis, Institut National des Télécommunications, 2014. http://tel.archives-ouvertes.fr/tel-01048662.
Texto completoSilva, Marcelo Haddad. "An analysis of the factors that influence per-seat, on-demand air taxi operational costs using very light jets". Instituto Tecnológico de Aeronáutica, 2006. http://www.bd.bibl.ita.br/tde_busca/arquivo.php?codArquivo=2914.
Texto completoYesegat, Wollela Abehodie Law Faculty of Law UNSW. "Value added tax in Ethiopia: A study of operating costs and compliance". Publisher:University of New South Wales. Law, 2009. http://handle.unsw.edu.au/1959.4/43317.
Texto completoKhanyile, Sonto Nomasonto. "The constitutionality of search and seizure operations conducted before and after Tax Administration Act 28 of 2011". Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/62542.
Texto completoMini Dissertation (LLM)--University of Pretoria, 2017.
Mercantile Law
LLM
Unrestricted
Zima, Steven C. "Tax-exempt Hospitals in the Context of a Transforming Healthcare Industry: A Risk-Based Audit Approach". Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/613.
Texto completoKillen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud". Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.
Texto completoFinancial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).
Li, Xuerui. "The Impact of Foreign Operations and Foreign Ownership on Corporate Tax Avoidance in the Australian Dividend Imputation System". Phd thesis, Canberra, ACT : The Australian National University, 2018. http://hdl.handle.net/1885/143954.
Texto completoCoelho, Andrew Satiro. "The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25210.
Texto completoHepfer, Bradford Fitzgerald. "A closer examination of the book-tax difference pricing anomaly". Diss., University of Iowa, 2016. https://ir.uiowa.edu/etd/3096.
Texto completoCramer, Lowell James. "An after tax economic analysis of home equity conversion for the elderly". FIU Digital Commons, 1994. http://digitalcommons.fiu.edu/etd/2654.
Texto completoMiko, Susan. "THE IMPACT OF SCHOOL DISTRICT INCOME TAX ON THE FREQUENCY OF REQUESTS FOR NEW OPERATIONAL TAX LEVIES IN RURAL OHIO SCHOOL DISTRICTS". Bowling Green State University / OhioLINK, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1156170182.
Texto completoLelitovská, Monika. "Úvěrové a leasingové financování z účetního a daňového hlediska". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193217.
Texto completoRamos, Gárate Rosa. "La comisión mercantil de fuente extranjera en operaciones multinivel y su influencia en el Impuesto a la Renta de tercera categoría persona natural domiciliada. caso Herbalife, Lima Metropolitana 2017". Bachelor's thesis, Universidad Ricardo Palma, 2018. http://cybertesis.urp.edu.pe/handle/urp/1436.
Texto completoFelber, Michael. "Kritische Punkte in der Offenlegung nach IAS 12, insbesondere in den Bereichen "effective tax rate and tax reconciliation", "amount of unused tax assets", "reason for recognition of certain tax assets" und "tax effects resulting from discontinued operations", dargestellt an ausgewählten Beispielen von SMI kotierten Schweizer Gesellschaften". St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01656412002/$FILE/01656412002.pdf.
Texto completoMur, Valdivia Miguel. "Gastos pre-operativos: su tratamiento en el impuesto a la renta". THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/108899.
Texto completoMaría y Pedro constituyen una empresa dedicada a la confección de ropa. Para ello, deben contar con el capital social que les permitaponer en marcha su negocio. Después de diez años, para expandirse realizan nuevos desembolsos. ¿Constituyen estos desembolsos gastos pre-operativos? ¿Es posible deducirlos? ¿Qué tratamiento fiscal debe recibir esta empresa? En este ensayo, el autor busca no sólo definirlo que es un gasto pre-operativo, sino señalar cuáles son los requisitos para la deducción de éstos. En su explicación, con el apoyo de variada jurisprudencia, hace referencia a cuestiones esenciales como lo son la expansión de la actividad y el rol de la Administración Tributaria que sirven para evaluar algunos gastos específicos como el científico y tecnológico.
Austin, Chelsea Rae. "Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance". Diss., University of Iowa, 2014. https://ir.uiowa.edu/etd/1288.
Texto completoBraga, Raquel Xavier Vieira. "Investigando a operatividade das imunidades tributárias". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/152874.
Texto completoThis paper examines the legal institute of tax immunity. In order to do such, it dedicates on the first step to define tax immunity, which reason is to analyse the use of the word immunity to investigate the type of standard which tax immunity is inserted. As a result, it analyses the acting form of the immunizing rule. After understanding the content, the aims and the characteristics of the immunities, this work defines the concept of the tax immunity which leads to its classificatory study, the second step of this paper. This study investigates the operativity of the immunities in this way: first, examines the direction’s form of the rule. Second, analyses the rule’s manifestation in constitutional terms. In a third moment, reflects about the rule’s coverage related to taxes sorts and the situations which the rule achieves. Moreover, investigates the rule’s strength of the tax immunity. Furthermore, examines the efficacy of the tax immunity. Finally, the analysis is focused on its interpretation type, that investigates the systematic criteria which controls the interpretation of the immunizing rule.
Elliott, Sarah. "The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25267.
Texto completoSabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency". Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.
Texto completoEvans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features". Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.
Texto completoPrasarasatya, Sanya y n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.
Texto completoHansen, Karin. "Blandad momsverksamhet : En flerfallstudie som jämför verkligheten med teorin". Thesis, Örebro University, Örebro University, Swedish Business School at Örebro University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-5919.
Texto completoMervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten. Verksamheten delas in tre delar; momspliktig, momsfri och blandad. I den momsfria delen får inga avdrag göras medan fullt avdrag får göras i den momspliktiga. I den blandade verksamheten sker avdrag genom fördelningsnycklar.
Syftet med studie var att se hur verkligheten stämmer överens med de teoretiska idéerna. Författaren har valt att göra en flerfallsstudie med ett juridiskt synsätt. Empiriskt material har samlats in genom semistrukturerade intervjuer för att skapa en mångsidig bild av mervärdesskatten och blandade verksamheter. Resultatet visar att verkligheten är mer komplext än vad teorin beskriver. Studiens teoretiska referensram består av lagar, beskattningsmyndighetens uppbyggnad, EG-rätt och anpassning av Svenska lag till denna och slutligen täcker referensramen viss redovisningsteori när det gäller blandad verksamhet.
Analysen är en tolkning av intervjusvaren som ställts mot referensramen för att se hur de stämmer överrens med varandra eller inte stämmer överrens. Författarens slutsatser av arbetet berör skillnader mellan empirin och teorin. Slutsatserna berör även vad som påverkat uppkomsten av dessa skillnader. Författarens slutsats är att den teoretiska basen stämmer till viss del med den empiriska verkligheten hos redovisningsbyråerna och att redovisningsbyråerna ställer högre krav på företagarens redovisning än förväntat. Författarens slutsats är att fastighetsbolagens verklighet inte stämmer överrens med den teoretiska basen då samma fördelningsnyckel används på hela verksamheten. Mervärdesskattedirektivets uppgift om uppdelning efter årsomsättning i respektive verksamhet frångås då yta är den vanligaste fördelningen enligt författarens slutsats.
Nyckelord: Redovisning, mervärdesskatt, blandad verksamhet, fastigheter, momsfri verksamhet, momspliktig verksamhet
Added-value tax was introduced in Sweden January 1st 1969 through legislation and the term is shorted as VAT. 1994, the year before Sweden's entry to the European Union, the VAT legislation was adapted and reformed. The added-value tax is always 25 percentages if nothing else is stated. The customers pay VAT to the company and the company's task is to deliver this money to The Swedish Tax Agency, the company pays the difference. A lot of companies conduct business that are blended which means that there are activities that are both free of VAT and activities where VAT has to be accounted for. Added-value tax that needs to be accounted for qualifies the company for deduction or payback of the VAT. The company's operation can be divided into three areas; free of VAT, VAT needs to be accounted for, and blended. The area that is free of VAT allows no deduction while in the other full deduction needs to be done. In the blended area the deductions are made through something called distribution keys.
The purpose of the study is to see how the empirical world harmonize whit the existing theoretical base. The author has chosen to conduct a case study that involves more than one case. The study is based on a legal perspective and the collection of the empirical material is conducted through semi-structured interviews. The reason is to provide a versatile picture of VAT and the blended area. The results demonstrate that reality, in other words empiric, is more complex than the theory describes it. The theoretical base describes legislation, the framing of the Swedish Tax Agency, European Community legislation and the adoption to EC in Swedish legislation. Also some specific accounting theories are mentioned that concerns the case study and the blended area of a company.
The analyze is an interpretation of the interviews put against the theoretical base to see how well they coincide or not. The authors conclusion of the study concerns differences between the empirical world and the theory. The authors conclusion is that the real estate concerns empirical world is different towards the theory because they only use one distribution key at all blended area instead of diversify in distribution keys. European Community endorse annual turnover as distribution key and Swedish legislation deviate from that because they endorse area as distribution key.
Keywords: Accounting, added-value tax (VAT), blended areas/operations, real estate, VAT free areas/operations, VAT accountable areas/operations.
Bovijn, Silke. "Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer". Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17961.
Texto completoENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South African Revenue Service, the basic underlying principle being that the Commissioner has to obtain a warrant from a judge prior to a search and seizure operation. The previous section 74(3) of the Act provided that the Commissioner was allowed himself to authorise and conduct a search and seizure operation without the requirement of a warrant. Section 74D of the Act was recently reviewed and the Tax Administration Bill (the TAB) contains the new provisions on search and seizure that will replace section 74D of the Act. In this assignment, the concept of search and seizure was examined by considering the cases, academic writing and other material on the topic. The objectives were to analyse the development of search and seizure in South African income tax law, to provide a basic understanding of the warranted and warrantless search and seizure provisions of the Act and the TAB, to determine their constitutionality and to determine the remedies available to a taxpayer who has been subject to a search and seizure. It was found that search and seizure has developed from warrantless under the previous section 74(3) of the Act into the requirement of a warrant under section 74D of the Act into a combination of both under the TAB. The concept of an ex parte application was analysed, which was shown to be permissible in certain circumstances under section 74D of the Act, while it is now compulsory in terms of the TAB. It was shown that the TAB closed the lacuna in the Act relating to the validity period of a warrant before it has been executed. It was, however, concluded, regarding whether a warrant expires when exercised or whether the same warrant can be used again to conduct a second search and seizure, that the position is not quite certain in terms of the Act and the TAB. It was found that there is no defined meaning of the reasonable grounds criterion, which is often required to be met in terms of the Act and the TAB, but that anyone that has to comply with the criterion must be satisfied that the grounds in fact exist objectively. The new warrantless search and seizure provisions of the TAB were analysed. It was established that warrantless search and seizure provisions are not uncommon in other statutes, but that the content thereof often differs. The new warrantless provisions were compared to the warrantless search and seizure provisions of, inter alia, the Competition Act No 89 of 1998 (the Competition Act), and it was found that the warrantless TAB provisions are not in all respects as circumscribed as those of the Competition Act and recommendations for counterbalances were made. It was concluded that the warranted search and seizure provisions of the Act and the TAB should be constitutionally valid but that the constitutionality of the new warrantless provisions of the TAB is not beyond doubt. It was furthermore found that the remedies at the disposal of a taxpayer who has been subject to a search and seizure should indeed be sufficient, but that there are no remedies available to a taxpayer to prevent injustice or harm.
AFRIKAANSE OPSOMMING: Artikel 74D van die Inkomstebelastingwet No 58 van 1962, (die Wet) verleen aan die Suid-Afrikaanse Inkomstediens die mag van deursoeking en beslaglegging, die grondliggende beginsel synde dat die Kommissaris ’n lasbrief van ’n regter moet verkry voor die deursoeking en beslaglegging kan plaasvind. Die vorige artikel 74(3) van die Wet het bepaal dat die Kommissaris self ’n deursoeking en beslaglegging kon magtig en uitvoer sonder die vereiste van ’n lasbrief. Artikel 74D van die Wet is onlangs hersien en die nuwe Belastingadministrasie-wetsontwerp (BAW) bevat die nuwe bepalings oor deursoeking en beslaglegging wat artikel 74D van die Wet sal vervang. In hierdie werkstuk is die konsep van deursoeking en beslaglegging ondersoek deur oorweging van die hofsake, akademiese skrywe en ander materiaal oor die onderwerp. Die doelstellings was om die ontwikkeling van deursoeking en beslaglegging in die Suid-Afrikaanse inkomstebelastingreg te ontleed, om ’n basiese begrip van die bepalings in die Wet en die BAW oor deursoeking en beslaglegging met en sonder ’n lasbrief te verskaf, om die grondwetlikheid daarvan te bepaal en om die remedies te bepaal wat beskikbaar is vir ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging. Daar is bevind dat deursoeking en beslaglegging ontwikkel het vanaf sonder ’n lasbrief ingevolge die vorige artikel 74(3) van die Wet tot die vereiste van ’n lasbrief ingevolge artikel 74D van die Wet tot die kombinasie van albei ingevolge die BAW. Die konsep van ’n ex parte-aansoek is ontleed, en dit blyk in sekere omstandighede ingevolge artikel 74D van die Wet toelaatbaar te wees, terwyl dit nou ingevolge die BAW verpligtend is. Daar is aangedui dat die BAW die lacuna in die Wet oor die geldigheidsperiode van ’n lasbrief voordat dit uitgevoer is, verwyder het. Daar is egter bevind, rakende die vraag of ’n lasbrief verval wanneer dit uitgevoer word en of dieselfde lasbrief weer gebruik kan word om ’n tweede deursoeking en beslaglegging uit te voer, dat daar nie sekerheid ingevolge die Wet of die BAW bestaan nie. Daar is bevind dat daar geen gedefinieerde betekenis vir die kriterium van redelike gronde is nie, waaraan dikwels ingevolge die Wet en die BAW voldoen moet word, maar dat enigiemand wat aan die kriterium moet voldoen tevrede moet wees dat die gronde inderwaarheid objektief bestaan. Die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief is ondersoek. Daar is vasgestel dat bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie ongewoon is in ander wette nie, maar dat die inhoud daarvan dikwels verskil. Die nuwe bepalings oor deursoeking en beslaglegging sonder ’n lasbrief is vergelyk met die bepalings oor deursoeking en beslaglegging sonder ’n lasbrief van, inter alia, die Mededingingswet No 89 van 1998 (die Mededingingswet), en daar is bevind dat die BAW-bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie in alle opsigte so afgebaken is soos dié van die Mededingingswet nie en voorstelle vir teenwigte is gemaak. Die gevolgtrekking is gemaak dat die bepalings oor deursoeking en beslaglegging met ’n lasbrief van die Wet en die BAW grondwetlik geldig behoort te wees, maar dat die grondwetlikheid van die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief nie onweerlegbaar is nie. Daar is verder bevind dat die remedies tot die beskikking van ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging inderdaad genoegsaam behoort te wees, maar dat daar geen remedies aan ’n belastingpligtige beskikbaar is om ongeregtigheid of skade te voorkom nie.
Bunnage, Grant J. "Public Dollar Private Owners; Tax Subsidies for New Stadiums in Professional Sports". Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/114.
Texto completoBarkow, Jaclyn Marie. "How Improved Training Strategies can Benefit Taxpayers Using VITA Programs". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3484.
Texto completoNovotný, Ladislav. "Daňové a účetní aspekty cryptoměnových operací". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417396.
Texto completoMASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente". Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.
Texto completoMorsfield, Suzanne Gail 1960. "The impact of tax and financial reporting concerns on lessee firms' lease-type decision: Capital, operating, and synthetic leases". Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288894.
Texto completoOLIVEIRA, LEANDRO EDILBERTO TORRES DE. "THE TAX PLANNING IN THE OPERATIONS OF COMPANIES S REORGANIZATION AND HIS IMPORTANCE IN THE CREATION OF VALUE FOR THE SHAREHOLDERS: A CASE OF STUDY". PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2009. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=13910@1.
Texto completoThe number of operations of companies s reorganization accomplished in Brazil and the involved values constantly grow, but it is still very small if compared with the USA. To relieve the heavy Brazilian tax burden, as well as to maintain the competitiveness of the American companies, the managers of the great companies of those two countries constantly invest in the development of structures that join value for the shareholders, what is observed also in operations of companies s reorganization. This research has the objective to analyze the tax planning in operations of companies s reorganization in Brazilian and American companies that joins value for the shareholders, being used the methodology of study of case of two operations accomplished in Brazil and one in the USA. The data of the research were collected through documental research and perception questionnaires, elaborated being used the Escala Likert. The interpretation and analysis of the data based on the theoretical references, based in revision of pertinent literature to the study area. The results of the research evidenced the aggregation of value so much for the shareholders in the operations accomplished in the USA as in Brazil, but due to the harmonization of the Brazilian accounting with the international, insecurity appears as for the effectiveness of the current structures of tax planning used. As recommendation resulting from the research, suggests the accomplishment of works for the development of models that you/they measure the juridical insecurity and the possible changes of the fiscal legislation in the value of the proportionate tax economy to the shareholders.
Ezeta, Carpio Sergio. "Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?" Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117319.
Texto completoEn el presente artículo, se analiza si en el supuesto que en un comprobante de pago emitido por una operación no gravada con IGV se consigne por error dicho impuesto, en aplicación de las normas sobre ajustes de la Ley del IGV, debe considerarse gravada tal operación.Al respecto, se hace una descripción del IVA, modalidad de Impuesto al Consumo que adopta el IGV, y los Aspectos de la Hipótesis de Incidencia del IGV, señalando que las normas sobre ajustes corresponden al Aspecto Mensurable, concluyéndose que la norma que identifica qué operaciones están gravadas (Aspecto Material) es el artículo 1º, motivo por el cual las normas sobre ajustes se deben interpretar partiendo de la revisión de dicho artículo y, por ello, se concluye que las operaciones no gravadas no generan IGV, aun cuando se haya consignado por error en el comprobante de pago.
Nkoane, Simon Setsweke. "Operations research modeling of the taxi transport between Polokwane and Mankweng in the Limpopo Province, South Africa". Thesis, 2009. http://hdl.handle.net/10386/102.
Texto completoThis study is focused on the scheduling of minibus (taxi) transport between the City of Polokwane and Mankweng Township in the Limpopo Province of South Africa. New formulations of integer programming for taxi timetabling problems were presented. The problem is modeled as a single link transit. Hard and soft constraints have been identified. The main objective of the study is to design the best schedule that minimizes the waiting time of passengers and provides better service to the public for taxi transport on the aforementioned link. In this study the proposed solution methods managed to produce a timetable with a non-conflicting set of taxis and no consecutive assignment of one taxi to the trips within a duration time (total time traveled on a return trip between two locations). Local search algorithms such as the Genetic Algorithm are used in the research, mainly due to its flexibility and power to produce the best solution to the timetabling problems. The algorithm starts with a population of a feasible search space. Two operators: mutations and crossovers, were designed in such a way that they do not produce infeasible offspring.
National Research Foundation (NRF) in conjunction with the University of Limpopo.
Wu, Pei-Ju y 吳沛儒. "Operational Behaviors of GPS-Taxi Driver". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/17610217582578156619.
Texto completo臺灣大學
土木工程學研究所
98
Taxi drivers and passengers are normally involved in asymmetric information situation. In order to improve this situation, the concept of automatic dispatching taxi was introduced. On the taxi industry, the GPS-based dispatching system is the best way to detach taxi nowadays, but the fleet size of GPS taxi has not reached an economic scale for sustainable operation. One of the main reasons is that the dispatch logic only takes the passenger’s expectation in considering, but leave the taxi drivers’ wanted out of consideration. However, from past researches, it seems lack of the taxi drivers’ expectation. Therefore, this study aims to use GPS-taxi dispatch database to analyze taxi driver operational behaviors by data mining. To increase the breadth of research, this study uses factor analysis to explore key variables among the 12 operational variables while operating conditions, vacancy rate and operating habits are identified as key variable. Then cluster analysis is applied to classify the taxi drivers’ operational behavior into four categories, namely intelligent type, positive type, free type and passive type. To find the drivers’ business behavior of each category, this study uses the details of the original operational behavior variables and the random sampling analysis to analyze time interval between occupied and the other five variables. Finally, suggestions of improving dispatch logic for each type of drivers suggested based on their behaviors. It is expected that taking the taxi drivers and passengers into account simultaneously, the GPS dispatch system shall have the maximum performance. Moreover, it will also attract individual taxi drivers to join the GPS taxi group and then create a better GPS dispatch taxi business environment.
Tsai, Yen-Lin y 蔡彥霖. "A Study of Operating Cost Estimation on Taxi Transportation". Thesis, 2001. http://ndltd.ncl.edu.tw/handle/46376704991759897976.
Texto completoHsiung, Yung-Han y 熊永翰. "A Study on Taxi Operating Paths during Rash Hours". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/09523565255847496333.
Texto completo德明財經科技大學
資訊科技與管理研究所
98
The traffic in Taipei area has been greatly improved recently. Because of MRT network, traffic is more convenient, but it also created a bad taxi condition in the same time. The performance of the economy is often associated with the operation of the taxi industry. People like to take taxis while they get good salary in good economy situation. Unfortunately, the world has been struck by the financial tsunami. It results a bad condition for taxi operation. In order to improve this dilemma, many scholars have tried to find the solutions. In the 1970s, the number of taxi was increase rapidly because it was not under control by the government. The increasing number of taxis caused less and less profit. In the 1980s, the government started to control the taxi quantity. The taxi profit was gradually stable. In the 1990s, that is a turning point for taxi industry. The restrictions of personal taxi license and taxi cooperatives license application was removed, it caused the number of taxis increase rapidly again. The number of taxis is now in a state of saturation so far. Taxi is a sub-transit in a metropolis, which plays an auxiliary role in the mass transit system. However, the increasing number of taxies causes the operating profit decreased. This paper discusses the taxi’s operating profit in Taipei area. The paper will divide the Taipei area into several states according to the administrative district. A mathematical model will be created by transforming the statistics data of the Transportation Ministry. According to the mathematic model, the probability, expected value and variance of each state are calculated, and a path with minimum operating profit could be generated by breadth first searching algorithm. Furthermore, the probability for an expected operating profit of the path during rush hours could be calculated by the program evaluation and review technique (PERT). This paper suggests the starting points of taxi operating paths during the rush hours to improve the operating performance. Therefore, a better operating profit could be gained.
Liu, Chao-Ting y 劉昭廷. "Research on Operation Management of Scheduling Taxi in Taoyuan International Airport". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/mdjuyd.
Texto completo中央警察大學
交通管理研究所
107
In this paper we introduce the concept of airport logistics with the general focus on Taxi dispatch procedure and management at Taiwan Taoyuan Airport. The research adopts two-round field survey by giving out questionnaires regarding taxi system at the international airports, staff and vehicle controls, division of labor, charging rate, operational system, customer service and electronic dispatching system based on Delphi Method. The questionnaire applies to aviation companies, airline staff, self-discipline committee, dispatching firms, aviation police bureau, experts, and etc. The second-round survey calibrates differentials by gathering the lower consensus which are found in the first round. In conclusion, staff hold opposite opinion against the employee labor on rising workers’ rights. However, they both reach an agreement to cooperate as long as the alternated employees who have been assessed periodically. In terms of customer service, conflicts remain between two sides. According to the result, it provides a more-clear guidance and solution in the future corresponding to Taiwan Taoyuan airport taxi service, and researches dedicated in operational or managing difficulties.
Howard, Mary E. "Internet Usage and State Sales Tax Competition". 2007. http://trace.tennessee.edu/utk_graddiss/194.
Texto completo"Three essays on operations management problems under financial/tax consideration". 2015. http://repository.lib.cuhk.edu.hk/en/item/cuhk-1292103.
Texto completoThesis Ph.D. Chinese University of Hong Kong 2015.
Includes bibliographical references (leaves 135-143).
Abstracts also in Chinese.
Title from PDF title page (viewed on 21, December, 2016).
"Do Analysts Fully Understand the Tax Implications of Foreign Operations?" Doctoral diss., 2018. http://hdl.handle.net/2286/R.I.50491.
Texto completoDissertation/Thesis
Doctoral Dissertation Accountancy 2018
Liao, Ming-Cheng y 廖銘正. "A Study of OBU Operation and Tax Issues in Taiwan". Thesis, 1999. http://ndltd.ncl.edu.tw/handle/02893025841067389353.
Texto completo輔仁大學
金融研究所
87
Financial liberalization and internationalization are Taiwan government''s stated financial policies, and also become an increasingly trend all over the world. The OBU (Off-Shore Banking Unit) plays an important intermediary role on the channeling of international funds. This study investigates the structural changes in the OBU''s assets and liabilities since its inception. Further, we discuss the role OBU played in Taiwan''s banking industry. Finally, we analyze the impact of the revision of "the Statute for the OBU" (in Oct. 1997) on the expansion of local OBUs'' customers and business scope. Finally, we discuss the OBU-related tax issues. The conclusions of this study are as follows: (1). The percentage of OBU''s local customers to foreign customers is still very low. (2). The percentage of OBU''s earnings to total earnings for local banks were below 5% in the past five years; however, the percentage for foreign banks were about 20%. Apparently, foreign banks were more aggressive in expanding OBU business. (3). Although after October 1997, OBUs were allowed to serve local citizens, 80% of OBU, until now, do not engage in this practice, due to the lack of profits. Apparently, the liberalization policy does not work well so far. (4). The main reason for foreign customers to open accounts on OBUs is related to tax incentives. (5). The current tax laws and regulations related to the OBU tax issues are still quite ambiguous, and, therefore, the tax policy-maker need to take actions to clear up this tax gray area.
XHEN, YING-RU y 沈盈如. "The measurement of operational service load for tax bureau". Thesis, 1993. http://ndltd.ncl.edu.tw/handle/90698535379124685084.
Texto completo黃庭欣. "The Effect of Tax Treaties on the Overseas Operations of Taiwanese Multinational Firms". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/29361257429402373377.
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