Tesi: "Tax increases"

1

Han, Junghee. "Effects of Restaurant Tax and Price Increases: Implications for Managers, Policy Makers, and Lobbyists". UKnowledge, 2013. http://uknowledge.uky.edu/mat_etds/3.

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Legislation has been proposed in Kentucky that would authorize city legislative bodies to levy a tax on restaurant meals of no more than 3%, regardless of the size of the city. The bill has garnered attention from Kentucky Travel Industry Association, the Kentucky Restaurant Association, and local tourism and restaurant organizations and associations that oppose the tax. The Kentucky League of Cities, an organization that represents the interests of city governments, supports the tax. The purpose of this research was to examine how a change in the tax rate on restaurant meals would affect restaurant demand. Effects of changes in restaurant demand were tested using the following independent variables: type of restaurant, menu offering, frequency, expense, and location. Self-administered online surveys were distributed to adult residents in Kentucky, which yielded a sample size of 1,263 individuals. Paired sample t test was applied to make comparison between scenario 1 (current) and scenario 2 (3%) and scenario 1 (current) and scenario 3 (JND). Findings showed that demand patterns in each class of city would be affected by increases in taxes and prices.

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2

Posen, Jodie. "The impact of cigarette excise tax Increases and harmonisation in the East African community". Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5711.

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This paper proposes a model that can be used to predict the likely impacts of tobacco tax increases and harmonisation in the East African Community. The model has five sections, one for each EAC country. These sections consider different cigarette market segments based on tax or price differentials. The model can therefore calculate the likely effects of excise tax increases and harmonisation on the retail selling price of cigarettes, cigarette consumption, government revenue and industry revenue for each individual country and for the EAC as a whole.

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3

Fahr, René, Elmar A. Janssen e Caren Sureth. "Can Tax Rate Increases Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment". WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4182/1/SSRN%2Did2442721.pdf.

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It is well-known that taxes affect risky investment decisions. Analytical studies indicate that tax rate increases (decreases) can foster (hinder) investment if there is flexibility, in particular when an exit option is available. We design an experiment based on an analytical model with binomial random walk and entry and exit flexibility. Contrasting the underlying model, we find accelerated investment, which is often considered as an increased willingness to invest, on tax rate increases to be independent of the existence of an exit option. However, we observe this investor reaction only for a tax increase, not for a tax decrease. This behavior is driven possibly by tax salience and the mechanisms known from the theory of irreversible choice under uncertainty. Our empirical evidence suggests that the at-first-sight unexpected tax reform effects are more common than is predicted by the theoretical literature. Policy makers should therefore carefully consider the behavioral aspects when anticipating taxpayer reactions. (authors' abstract)
Series: WU International Taxation Research Paper Series

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4

Nyabongo, Diana. "A study of the causes of the real net-of-tax cigarette price increases in South Africa (1990-2012)". Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8510.

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From the 1990's onwards the cigarette industry in South Africa has imposed substantial increases in the real net-of-tax price of cigarettes. Past research has presented various possible reasons for this increase, however none of this research has incorporated the effect that the international environment might have on price setting in the cigarette industry through tariffs. Using a Bertrand duopolistic model this paper presents a theoretical model to explain the effect that tariffs, and other relevant causal factors such as excise taxation might have on the real net-of-tax price. The relationships that exist between the real net-of-tax price and causal factors are then subjected to a preliminary analysis using an Autoregressive Distributed Lag Model. The results indicate that there is a relationship between the price of cigarettes and various causal factors. The results do not however substantiate what caused the real net-of-tax price increase from 1990's onwards. The paper attributes this to various limitations in the preliminary analysis process and suggests how these could be rectified. The paper hence presents a useful foundation to understanding the nature of the existing relationships between the price of cigarettes and various causal factors and how best these can be modelled.

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5

Santana, Rosa Aguiar. "Tributação das manifestações de fortuna, dos acréscimos patrimoniais e das despesas efetuadas, injustificados". Master's thesis, Universidade Portucalense, 2014. http://hdl.handle.net/11328/1067.

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Dissertação de Mestrado em Gestão.
A tributação dos incrementos patrimoniais e despesas efetuadas carece de uma maior atenção por parte do legislador e por parte da doutrina. Sendo atualmente uma das principais ferramentas no combate à fraude e evasão fiscais, a sua divulgação, análise e debate deveriam ser alvo de um maior destaque, dada a sua importância, com o objetivo de promover a sua eficácia. Com este trabalho pretende-se um melhor entendimento de todos as vertentes relacionadas com estas questões. Assim, em primeiro lugar, analisamos o regime jurídico que o ordenamento jurídico fiscal português institui para tributar estes rendimentos. Numa segunda fase debruçamo-nos sobre a jurisprudência proferida pelos Tribunais Superiores. Da análise da legislação e dos Acórdãos pronunciados, examinamos os pontos convergentes e, sobretudo, evidenciamos as questões divergentes entre a aplicação e a interpretação da lei. Atendendo em especial aos problemas suscitados pela aplicação do normativo, enunciamos casos hipotéticos para evidenciarmos os possíveis resultados obtidos em termos de matéria coletável, que a aplicação das normas produz. Neste âmbito, analisamos ainda as alterações propostas pelo anteprojeto da reforma do IRS, no que concerne ao regime de tributação das manifestações de fortuna. De toda a análise levada a cabo, conclui-se que a redação atual do normativo gera distorções na determinação da matéria coletável, determinada caso a caso, consoante a interpretação que é feita da lei, porquanto a redação da lei permite interpretações diversas. Assim sendo, fica claramente patente a concorrência das normas constantes das alíneas d) e f) do n.º 1 do artigo 87.º da LGT, com consequências diretas e penalizadoras para o contribuinte. Neste contexto o conteúdo do anteprojeto permite solucionar algumas destas questões, mas poderá criar novas problemáticas, pelo que se aguarda a sua aprovação no sentido de propiciar uma maior eficácia na aplicação deste regime.
The taxation of asset increases and the incurred expenses require further attention by the legislature and by the doctrine. Currently being one of the main tools in the fight against tax fraud and evasion, disclosure, analysis and debate, it should be given greater prominence, given its importance, in order to promote its effectiveness. This work aims to better understand all the aspects concerning these issues. Firstly, we analyse the legal regime that the Portuguese tax law establishes to tax such income. Secondly, we refer to the jurisprudence issued by the Superior Courts. Taking into account the analysis of the legislation and the pronounced judgments, we analyse the converging points and, above all, we showed the conflicting issues between its application and the interpretation of the law. Regarding the problems rose by the implementation of the normative in particular, we demonstrate hypothetical cases to show the possible results in terms of the taxable income that the application of such norms produce. In this context, we also analysed the changes proposed by the IRS pre- reform bill, regarding the taxation on wealth. Of all the analysis conducted, we can conclude that the way the current legislative is presented creates distortions in determining the tax base, evaluated case by case according to the interpretation made of the law; and this is due to the fact that the law allows distinct interpretations. Therefore, it is clearly visible the competition between the rules in paragraphs d) and f) of nr 1, article 87 of the LGT, with direct and penalizing consequences for the taxpayer. Given these circumstances, although the content of the preproject might solve some of these issues, it may also give rise to new problems. Therefore, we should wait for its approval in order to provide greater efficiency in the implementation of this regime.
Orientação: Professora Doutora Antonieta Lima.

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6

Geindreau, Diane. "Le rôle des leaders d’opinion dans la dénormalisation du tabac en France : application aux campus sans tabac et aux hausses de taxes". Electronic Thesis or Diss., Rennes, École des hautes études en santé publique, 2024. http://www.theses.fr/2024HESP0004.

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Cette recherche doctorale étudie comment deux catégories de leaders d’opinion (les doyens des facultés de médecine en France et les journalistes de la presse généraliste), influencent la dénormalisation du tabagisme en France, ceci en analysant leurs postures et rôles par rapport à des mesures de prévention recommandées par l’OMS : les campus sans tabac (CST) et les hausses de taxe sur le tabac. En France, ces deux mesures sont, encore aujourd’hui, peu ou mal utilisées en contrôle du tabac, et la question de comment mobiliser les leaders d’opinion pour aider à la mise en place de ces mesures efficaces pour la santé publique est insuffisamment étudiée. Cette recherche doctorale en marketing social mobilise des théories pluridisciplinaires (théories psycho-sociales des changements de comportements et des normes, théories du marketing et du management sur les profils des leaders d’opinion et la diffusion d’une innovation en santé –comme les campus sans tabac). La problématique de la thèse est la suivante : Quels rôles et influence les leaders d’opinion (doyens et journalistes) exercent-ils dans la lutte contre le tabac en France, et comment contribuent-ils (ou non) à la dénormalisation du tabagisme ? Application au développement des campus sans tabac et à la mise en place d’une politique de taxation pertinente pour la santé publique. Pour y répondre, une méthodologie qualitative a été utilisée, basée sur 1/ une revue systématique de la littérature, 2/ une analyse documentaire de la presse généraliste française sur 20 ans et 3/ 31 entretiens semi-directifs auprès de doyens des facultés de médecine. Ces 3 études ont été publiées (ou sont en cours) dans des journaux scientifiques et composent les 3 chapitres de cette thèse. Nous avons montré comment des leaders d’opinion experts en santé et dirigeants exécutifs pouvaient soutenir et porter un campus sans tabac. A l’inverse nous avons pu montrer que des leaders d’opinion de l’information tels que les journalistes pouvaient contribuer à diffuser des éléments de langage anti-taxes sur le tabac issus de l’industrie du tabac. Cette recherche contribue à la théorie analysant l’influence positive et négative exercée par des leaders d’opinion sur une norme et plus précisément sur l’image publique d’une mesure de contrôle du tabac et sa diffusion, ainsi qu’en appliquant le concept de personnification au champ du marketing social et de la lutte contre le tabagisme
This doctoral research studies how two categories of opinion leaders (deans of medical faculties in France and journalists in the general press) influence the denormalisation of smoking in France, by analysing their postures and roles in relation to preventive measures recommended by the WHO: tobacco-free campuses (CST) and tobacco tax increases. In France, these two measures are still little or poorly used in tobacco control, and the question of how to mobilise opinion leaders to help implement these effective public health measures has not been sufficiently studied. This doctoral research in social marketing draws on multi-disciplinary theories (psycho-social theories of behavioural change and norms, marketing and management theories on the profiles of opinion leaders and the dissemination of a health innovation - such as smoke-free campuses). The problem of the thesis is as follows: What roles and influence do opinion leaders (deans and journalists) have in the fight against smoking in France, and how do they contribute (or not) to the denormalisation of smoking? Application to the development of smoke-free campuses and the implementation of a taxation policy that is relevant to public health. To answer these questions, a qualitative methodology was used, based on 1/ a systematic review of the literature, 2/ a documentary analysis of the French general press over 20 years and 3/ 31 semi-directive interviews with deans of medical faculties. These 3 studies have been published (or are in progress) in scientific journals and make up the 3 chapters of this thesis. We have shown how opinion leaders who are experts in health and executive directors can support and promote a smoke-free campus. Conversely, we were able to show that information opinion leaders such as journalists could help to disseminate anti-tobacco tax language from the tobacco industry. This research contributes to the theory analysing the positive and negative influence exerted by opinion leaders on a norm and more specifically on the public image of a tobacco control measure and its dissemination, as well as applying the concept of personification to the field of social marketing and tobacco control

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7

Leung, Mei-hung, e 梁美紅. "The effectiveness of cigarette tax increase on smoking cessation". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46938941.

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8

Blair, Laura J. "Age-associated increases in FKBP51 facilitate tau neurotoxicity". Scholar Commons, 2014. https://scholarcommons.usf.edu/etd/5185.

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Tau is a protein which regulates microtubule stability and is heavily involved in axonal transport. This stability is dynamically controlled in part by over 40 phosphorylation sites across the tau protein which allows for binding and release from the microtubules. However, if abnormal hyperphosphorylation occurs, tau dissociates from the microtubules. Once released, the microtubules become unstable and the aberrant tau mislocalizes from the axon to the somatodendric compartment, where it aggregates. These aggregates are made of many pathological forms of tau including oligomeric species, paired helical filaments, and neurofibrillary tangles, all of which have associated toxicities. Tau pathology is a hallmark of Alzheimer's disease, one of over 15 diseases known as tauopathies which present with tau pathology, all of which lack effective treatments. Heat shock protein 90 kDa (Hsp90) is a major adenosine triphosphate (ATP)-dependent regulator of non-native proteins, like misfolded tau. Although Hsp90 is able to effectively refold and degrade many aberrant proteins, it has been associated with preserving aberrant tau. In fact, inhibiting the Hsp90 ATPase activity leads to the degradation of tau, which has been demonstrated in a number of models with the use of various Hsp90 inhibitors. However, there are many side-effects associated with the use of these inhibitors including toxicity and heat shock factor 1 (HSF1) activation. Although improvements on Hsp90 inhibitors are still in progress, this study explores targeting Hsp90 through a slightly different mechanism, by targeting Hsp90 co-chaperones. Hsp90 is involved in almost every pathway in each cell throughout the body. Co-chaperone proteins assist Hsp90 in these various processes, but are each only involved in a subset of the total Hsp90 interactome. Therefore, targeting Hsp90 co-chaperones could lead to improved efficacy, potency, and safety of drugs designed toward Hsp90 for the treatment of tauopathies. We previously showed one of these co-chaperones, FK506 binding protein 51 kDa (FKBP51), a tetratricopeptide repeat (TPR) domain containing immunophilin, coordinates with Hsp90 to regulate tau metabolism. More specifically, we found that increases and decreases in FKBP51 levels correlated with increases and decreases in tau levels, respectively. FKBP51 knockout mice have been extensively studied and have shown no negative phenotypes in these characterizations. In this study, we found that this mouse model has decreased endogenous tau levels. Furthermore, this study demonstrates that FKPB51 colocalizes with pathological tau in the AD brain, and synergizes with Hsp90 to preserve tau from proteasomal degradation. Additionally, FKBP51 overexpression in mouse model of tau pathology leads to the preservation of tau. We went on to characterize this accumulated tau as being neurotoxic and oligomeric in nature, while being low in silver positive, β-sheet structure. In the human brain, we found that FKBP51 is strikingly increased with aging and even further in the AD brain. In support of these findings, we also found age-associated decreased methylation in the FKBP5 gene, which encodes FKBP51. Moreover, we found that increasing levels of FKBP51 caused other co-chaperone to have reduced Hsp90 binding and led to tau preservation. This supports a model where age-related increases in FKBP51 lead to the preservation of misfolded tau species and ultimately disease. In order to model the high FKBP51 expression found in the aging brain, we generated the first FKBP5 overexpressing mouse model, which is tet-regulatable. This mouse, rTgFKBP5, was made by targeted, single insertion of the human FKBP5 gene into the HIP11 locus of the mouse genome crossed with CamKIIα tTa mice. We have now confirmed high FKBP51 levels in the forebrain and hippocampus of this mouse, which will serve as a testing platform for FKBP51 regulating drugs. Overall, this work exemplifies FKBP51 as an important regulator of tau metabolism through Hsp90. With the absence of a negative phenotype in mice ablated of FKBP51 and the development of this novel, FKBP51 overexpressing mouse model, strategies designed to decrease FKPB51 levels or to disrupt the FKBP51/Hsp90 complex could be relevant for the treatment of tauopathies, like AD.

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9

le, Roux Daniel Josua. "Retirement planning : could tax and financial literacy increase financial independence during retirement?" Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60503.

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Recent studies have indicated that only 6% of South African citizens can maintain their standard of living during retirement. This is of great concern to both the government and individuals. In an attempt to counter this dilemma, the government has implemented several new tax exemptions and deductions to encourage taxpayers to increase their retirement savings. However, uncertainty exists regarding the effectiveness of these exemptions and deductions. For individuals to benefit from same, they will need to be informed on and understand the principles on which they are based. Above all, South African citizens need to grasp the importance of ensuring their financial security during retirement, which will hopefully create a culture of saving for that purpose. South Africans therefore need to increase their level of financial and tax literacy, either by informing themselves in that regard, or by consulting with professionals. This study was conducted from a South African perspective and focused on the probability of financial and tax literacy increasing financial independence during retirement. The data presented in this study was collected by means of two questionnaires, which were emailed to a selection of participants. The purpose of this study was first to determine the financial and tax literacy of South Africans with regard to retirement planning and second, to determine whether financial and tax literacy could increase financial independence during retirement. This study is an empirical study since primary data was collected specifically for this research project. Based on the data obtained by means of the questionnaires, it was concluded that the financial and tax literacy of the majority of South Africans is not sufficient to intentionally benefit from tax-beneficial retirement funds and investments. It was further concluded that although the majority of South Africans are not sufficiently financially literate to be able to optimise their retirement savings, they are willing to improve their level of financial and tax literacy and increase their savings towards retirement once they have been informed and have gained some understanding in this regard. Therefore, financial and tax literacy can potentially increase financial independence during retirement.
Mini Dissertation (MCom)--University of Pretoria, 2017.
Taxation
MCom
Unrestricted

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Mhona, Ashley. "An evaluation of tax reforms in Africa : the way forward to increase economic growth". Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74951.

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11

Larsson, Dwina, e Benavides Renato Rios. "Dividend or Stock Repurchases? : US 2012 Tax Increase and Its Implication on Payout Policy". Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-44071.

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Problem: Stock repurchases, and dividends have been a topic of academic interest for decades. Researchers have been trying to understand the determinants of payout policies and the conjunctural relationship between dividends and repurchases. That is, under which circumstances is one preferred over the other. In this paper, we make an attempt to contribute to the already existing research on the area. For this purpose, we study a specific period in time when a tax reform was enacted. That way we hope to obtain information on the payout policy that companies choose, and how the taxes influence these Purpose: In this paper our aim is to find out, by using a sample of quarterly data prior and after the implementation of the 2012 (enacted in 2012 and put into effect in January 1, 2013) tax reform (four quarters prior and four quarters after), whether the payout policies are affected by the changes in the dividend and/or the capital gain tax. This may, in turn, reveal information about the dividends and repurchases and how corporations choose to respond to adjustments in taxes as explained by the dependent variables. Method: We perform multinomial logistic, fixed and random effects regression analyses to the quarterly data of companies listed on the United States stock market benchmark index, the S&P 500. We use descriptive statistics and theoretical fundamentals to establish a relationship between the dividends and repurchases policies, as the changes in the tax code come to effect. Results and Conclusion: Despite the size of the sample, we found that firms tend to prefer; 1) to do a combination of dividend and repurchases, and 2) when taxes increase, there is a positive effect on dividend, and that repurchases are preferred over dividends.

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Castro, Cubas Edwars Sleiters, e Pisfil Patricia Nelida Cárdenas. "El incremento patrimonial no justificado y su impacto en la fiscalización tributaria a los youtubers peruanos con más de 100,000 suscriptores de lima 2018". Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/652586.

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Hoy en día, el desarrollo tecnológico, permite tener más actividades de servicios realizados por personas naturales, las cuales son gravables con el Impuesto a la Renta e Impuesto General a las Ventas y por ende se requerirá un mayor control por parte de la Administración Tributaria. En estos tiempos de millennials uno de los tantos ingresos que se generan utilizando la tecnología, provienen de los Youtubers, quienes por su falta de conocimiento de sus obligaciones tributarias y/o falta conciencia tributaria, incide en que incumplan con el pago de sus impuestos. Dichas omisiones ocasionan una pérdida de importantes ingresos fiscales al Estado Peruano, asimismo, podrían originar pérdidas económicas a los potenciales contribuyentes, Youtubers, por el pago de intereses y multas, en caso de que afronten una fiscalización por parte de la Autoridad Tributaria. Los Youtubers, producto de los ingresos que perciben, es posible que adquieran bienes muebles e inmuebles inscritos en los Registros Públicos; tengan importantes cantidades de dinero depositados en sus cuentas bancarias, las cuales se conocerán a mediante el Impuesto a las Transacciones Financieras (ITF); dicha información reflejará un incremento patrimonial personal, el cual se calificaría como injustificado, en el caso que, estos “contribuyentes” incumplan con el pago de sus obligaciones tributarias. El presente estudio tuvo como objetivo determinar la relación del Incremento Patrimonial No Justificado y la Fiscalización Tributaria a los Youtubers peruanos con más de 100,000 suscriptores, Lima 2018. La metodología empleada fue mediante un enfoque mixto, de alcance descriptivo, relacional y explicativo, con un diseño no experimental, La muestra estuvo conformada para la parte cualitativa de 1 youtuber y 3 expertos y para la cuantitativa de 23 profesionales entre contadores, tributaristas y auditores, para lo cual se emplearon los instrumentos Entrevistas semiestructurada y los cuestionarios con alternativas dicotómicas. Los resultados de la contrastación de hipótesis al tener un nivel de significancia 0,000 menor a 0,05, se acepta la Hipótesis Alternativa, mediante la cual, el Incremento Patrimonial No Justificado se relaciona con la Fiscalización Tributaria.
At present, technological development allows for a more demanding demand and greater control over tax control. Thus, one of the problems that most afflicts individuals and businesses is the payment of taxes, which can have a significant economic and financial impact on the company, in this sense the current tax scenario is unstable, due to the rapid and constant changes that are introduced in the Tax Rules and in the criteria applied by the Superintendence of Tax Administration - SUNAT, the Tax Court and other bodies related to the matter; Consequently, the taxpayers subject to these taxes in which we find the Youtubers are obliged to obtain a greater amount of resources and tools that will allow them to face this situation. The purpose of this study is to determine the relationship of the unjustified capital increase and the tax control of Peruvian Youtubers with more than 100,000 subscribers, Lima 2018. The methodology used was through a mixed approach, descriptive, relational and explanatory, with a Non-experimental design. The sample was made up for the qualitative part one youtuber and of 3 experts and for the quantitative of 23 professionals among accountants, taxpayers and auditors, for which the semi-structured Interview instruments and the questionnaires with dichotomous alternatives were used. The results of the hypothesis test when having a level of significance of less than 0.05, the Alternative Hypothesis is accepted, whereby the unjustified capital increase is related to the tax control.
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13

Jiroušek, Karel. "Solidární zvýšení daně". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198241.

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This thesis deals with the development and particularly the changes in the tax burden over limit personal income achieved in 2012 and 2013. Changes resulting from the Act No. 500/2012 Coll., Amending laws in connection with the reduction of fiscal deficits. The work contains a summary of the most interpretative problems that have emerged in the context of practical application of the solidarity tax increase during 2013. Subsequent clarification of problematic situations is explained by the results of the negotiations and Opinions of the General Financial Directorate and the Chamber of Tax Advisers. The aim of the thesis is to measure the effective tax rates for taxpayers model, follow-on-year comparisons and drawing up estimates of selected indicators. Models payers are based on regional statistics of labor cost and so they represent real employees with excessive income. The effective tax rate increased in the richest model by 9.06 percentage points. Total number of employees covered by the solidarity tax increase estimated at 64,954 people. Estimating revenues of the public budget for the fiscal year 2013 amounts to 845 million CZK and an estimate of the administrative costs taxpayers 12.4 million CZK.

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Goor, Rachel Michelle. ""Only the little people pay taxes" : reforming New York City's property tax structure to mitigate inequality and increase efficiency". Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/111382.

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Thesis: M.C.P., Massachusetts Institute of Technology, Department of Urban Studies and Planning, 2017.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 71-74).
Across the U.S., property tax rates for rental buildings average 1.4 times higher than rates for homeownership properties. In New York City, the spread is 6.4 times. In a city where more than 50% of residents are rent-burdened, the Rent Guidelines Board estimates that fully 1/3 of rents are actually just passed-through property taxes. With both the Mayor and the Governor prioritizing housing affordability, reforming the property tax structure to better serve the City's millions of struggling renters should be a priority. This research examines how the existing property tax structure came to rule New York City, and explores its spatial outcomes across the five boroughs. Using data scraped from the 2015 property tax bills of every parcel in the City, this investigation finds that the Department of Finance deviates significantly from its publicized process when calculating tax bills, and moreover, that property taxes are poorly correlated with land, market, and assessed values. This study also investigates options for reform, and finds that while there is no 'silver bullet', there are a number of steps the City could take to mitigate some of the system's inequities and inefficiencies. These include instituting a single tax rate system applied to assessed values; a two tax class system based on full market values; and/or an increased tax on high-priced units. Lastly, this examination finds that any move towards a more functional system will require broad-based support from grassroots to grasstops. The final chapter outlines a rough framework for building such a movement.
by Rachel Michelle Goor.
M.C.P.

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15

Uematsu, Miho. "Brainstem tau pathology in Alzheimer’s disease is characterized by increase of three repeat tau and independent of amyloid β". Kyoto University, 2018. http://hdl.handle.net/2433/232128.

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16

Oliveira, Mário André Santos de. "Should central banks increase the inflation target?" Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13101.

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Mestrado em Economia Monetária e Financeira
Tipicamente os Bancos Centrais usam as taxas de juro para inverter os efeitos das crises económicas. No entanto, temos observado que se as taxas de juro nominais já estiverem muito próximo de zero, então a capacidade que estes têm de usar este mecanismo para estimular a actividade económica é reduzida. O principal objectivo desta dissertação é estudar se aumentando o nível médio de inflação, aumenta a capacidade do bancos centrais em inverter crises económicas. Especificamente, iremos estudar se a taxa de juro real diminui mais para valores médios mais elevados da taxa de inflação, quando um choque exógeno na taxa de juro nominal ocorre. Para tal, iremos utilizar um modelo de equilíbrio geral, onde os agentes são heterogéneos na quantidade de moeda que detêm. O nosso modelo sugere que aumentar o target da inflação não aumenta o estímulo provocado pela taxa de juro real, quando um choque de 1 ponto-percentual ocorre sobre a taxa de juro nominal. De facto, o que se verifica é que a taxa de juro real diminui mais quanto menor for o nível médio de inflação. Isto ocorre porque o grau de price stickiness é menor para níveis mais elevados do target da inflação.
Typically when central banks face economic slowdowns they use the interest rate channel to boost economies. However, we have seen that if the nominal interest rate is already at low levels, then their capacity to invert such economic slowdowns is little. The main objective of this dissertation is to study whether increasing the inflation target can increase the capacity of central banks to invert economic downturns. Specifically, we will study whether the real interest rate decreases more when the inflation target is higher, as a response to a negative shock in the nominal interest rate. To study this we use a general equilibrium model, where agents are heterogeneous in their amount of money holdings. Our model suggests that increasing the inflation target does not increase the real stimulus of central banks when they decrease the nominal interest rate by one percentage-point. In fact, the real interest rate declines more, the lower the target. This occurs because the degree of price stickiness is lower for higher levels of inflation.
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17

von, Berg Danae. "The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods". Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33075.

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The 2018 Value-Added Tax (VAT) rate increase caused a national debate on the regressive nature of VAT and its impact on the poor. This study assessed whether an appropriate response is to include further zero-rated items and to analyse which items should be selected. This study confirmed that VAT is regressive, and the instruments used to address this issue is to either introduce the zero-rating of ‘merit goods' or to use cash transfers in a social grant system. Given that a significant portion of the South African government expenditure is already spent on the social grant system and has not yet resulted in a significant decline of income inequality, the appropriate response to the 2018 VAT rate increase is to expand the list of zero-rated items. This study performed an analysis on the South African spending patterns per income group to identify the food items most consumed by the poor. The notable items included; poultry, beef, aerated soft drinks, white bread and white sugar, however these items would result in a significant loss of tax revenue, which is an inherent issue with a zero-rating amongst others. As the purpose of the 2018 VAT rate increase was to address the significant fiscal budget deficits over the last few years it would not be rational to introduce a zero-rating which would effectively eliminate the tax revenue needed to balance the fiscal budget. The government's response was to include sanitary pads, cake wheat flour and white bread wheat flour be zero-rated, which do not result in such a significant tax loss. Therefore, the selection of items in the current South African economic environment would involve a balancing act between providing relief to the poor but not at the expense of a significant share of tax revenue.

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Purdy, MacKenzie Phyllice. "Increased Baseline YAP/TAZ Nuclear Localization and Responsiveness to Mechanical and Hormonal Changes Give Insight to Fibroid Pathophysiology". Thesis, College of Medicine - Mayo Clinic, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13806565.

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Uterine fibroids (UFs) are benign myometrial neoplasms that produce clinically-relevant symptoms in > 25% of all women and represent the leading cause of hysterectomy. Despite their importance, the mechanisms that promote UF growth are still not well-understood. Accumulating evidence indicates that the mechanical environment is altered and this may be a driver of fibroid pathobiology. There has been a proven regulatory mechanism for cellular proliferation with the Hippo pathway and the Yes-associated protein (YAP)/transcriptional coactivator with PDZ-binding domain (TAZ) in lung fibrosis which shares a response to gonadal steroids and serves as a model for this process. Here we assess the differences in YAP/TAZ nuclear localization and responsiveness to mechanical and hormonal cues in primary cells from UF compared to myometrium (Myo). Matched samples of UF and Myo were obtained from premenopausal women with IRB approval. Atomic force microscopy (AFM) was used to determine in-situ stiffness (N = 7). Immunohistochemistry (N = 5) was performed on OCT embedded tissue with YAP/TAZ antibody. For cell culture, UF and Myo were minced and digested with collagenase type 4. Cells (passages 1–4) were plated sparsely on hydrogels of five defined stiffness or at confluence on tissue culture plastic (N = 4 for both). Immunostaining for YAP/TAZ, Fibronectin (FN), Collagen I (COLI), and Collagen III (COLIII) were performed (N = 4–5). To perform siRNA, cells were incubated with control or YAP1 (YAP)/WWTR1 (TAZ) siRNA for 72 hours prior to analysis. RNA expression for Endothelin 1 (ET-1) and Connective Tissue Growth Factor (CTGF) was determined. Paired t-test and Wilcoxon sign-rank test were used as appropriate. AFM-measured stiffness was significantly higher in UF compared to Myo (p = 0.03). In freshly isolated cells cultured at confluence on tissue culture plastic, baseline YAP/TAZ nuclear localization was increased in UF when compared to Myo (p = 0.03). When seeded sparsely, decreasing substrate stiffness significantly (p = 0.05) reduced YAP/TAZ nuclear localization for both Myo and UF. Stimulation of confluent cells with 10nM estradiol and 100nM progesterone increased YAP/TAZ nuclear localization, but only in Myo (p = 0.01) as UF cells were constitutively active under these conditions. UFs also exhibited a trend toward increased FN, COLI, and COLIII deposition when compared to Myo. Following siRNA using YAP1 and WWTR1, ET-1 and CTGF were found to be statistically decreased which are known regulators of COLI and FN. These results demonstrate a possible feedback mechanism by which UFs progress by upregulation of matrix deposition, increase in tissue stiffness, and an increase in YAP/TAZ nuclear localization.

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Smith, Mark Bowler. "UK competitiveness, sustainable development and corporate taxation : using the corporation tax to promote increased resource productivity in line with the law and policy of the European Union". Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610274.

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20

MEHTA, ADVAIT, e Mahalingam Subramanian. "Investigating the barriers to increase Levels of Automation. : A case study in pre-assembly of tap changer assembly line". Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Produktionsutveckling, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-47039.

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The overarching goal of this thesis is to investigate and explore the barriers that a company would face while increasing the Levels of Automation (LoA), in the preassembly production unit. To achieve the primary goal of investigating the barriers this study takes a threefold approach. Firstly, the current LoA was measured for the preassembly workstations. This measurement was conducted by incorporating an existing methodology adapted from the literature review known as DYNAMO++ methodology. This method is incorporated such that, the current LoA of the preassembly workstations could be measured and analysed. The current LoA of the preassembly workstations are analysed to investigate the potential workstations where LoA could be increased, in line with the company’s triggers for implementing automation. For this, experiences of the personnel’s belonging to the operational level of preassembly workstations were incorporated, to find the scope of improvements for increasing the LoA. Additionally, the company’s triggers for implementing automation was investigated from the managerial level. The research questions were answered by adapting an explorative, single case study method. Additionally, four types of data collection techniques were used, such as – interviews, focus groups, observations, and document analysis. Subsequently, source triangulation was adapted to analyse the data collected; to develop a comprehensive understanding of the barriers identified., Finally, the barriers faced by the company to increase LoA are identified by considering the implications that the improvement opportunities would impose upon the production systems environment. The identified barriers were then categorised further based on factors that exist internal as well as external to the production systems environment. The barriers identified in this study highlights various factors that the management must consider beforehand while initiating automation decisions in future automation projects in the preassembly area. Regardless of the barriers faced by the company, there are more opportunities to improve manufacturing processes through automation technologies. This thesis contributes to the knowledge of the factors that restrain the implementation of automation technologies and how companies could deal with it.

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21

Filho, Joaquim Messias Matos. "Increase the value of the collection of the economics ICMS cearense with the adoption of tax regime change: a case study in the industrial sector of footwear". Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8418.

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The present work has as its principal aim to analyze the impact of the Tributary Substitution regime of the collection of ICMS in the industrial sector of CearÃ, through a case study in the footwear sector, whose collection of taxes has been realized since 2006 by the cited regime, through Decree No. 28326 of 25/07/06. The Tributary Substitution institute of the segment in analysis came to be used rather than normal regime, in view of its facility to control a larger number of companies, assigning to a responsible the collection of the entire commercialization chain. We used a information database from the Department of Finance of the State of CearÃ (Sefaz- Ce) and we used the Differences in Differences methodology considering a control group - companies that remained in the normal regime of taxes collection; and a treatment group - companies that passed to the Tributary Substitution. After the analysis we perceive a positive impact of 24,38% of collection in the footwear industry, for the considered period from 2003 to 2009
O presente trabalho tem como escopo principal analisar o impacto do regime de SubstituiÃÃo TributÃria da arrecadaÃÃo de ICMS no setor industrial do CearÃ, atravÃs de um estudo de caso no setor calÃadista, cuja arrecadaÃÃo passou a ser realizada a partir de 2006 pelo citado regime, atravÃs do Decreto nÂ 28.326, de 25/07/06. O instituto da SubstituiÃÃo TributÃria do segmento em anÃlise veio a ser utilizado ao invÃs do regime normal, tendo em vista a facilidade de controlar um maior nÃmero de empresas, atribuindo a um responsÃvel a arrecadaÃÃo de toda a cadeia de comercializaÃÃo. Utilizamos um Banco de Dados de informaÃÃes da Secretaria da Fazenda do Estado do CearÃ (Sefaz-Ce) e usamos a metodologia DiferenÃas em DiferenÃas, considerando um grupo de controle â empresas que permaneceram no regime normal de cobranÃa; e um grupo de tratamento â empresas que passaram para o regime de substituiÃÃo tributÃria. Ao final da anÃlise chegamos Ã conclusÃo de que o regime de SubstituiÃÃo TributÃria contribuiu para um incremento de 24,38% na arrecadaÃÃo do setor industrial de calÃados, para o perÃodo considerado de 2003 a 2009.

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22

Paccanaro, Maria Chiara. "Fungal cell wall degrading enzymes and plant inhibitors: role during plant infection and strategies to increase plant resistance". Doctoral thesis, Università degli studi di Padova, 2016. http://hdl.handle.net/11577/3421784.

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During the infection process pathogens produce high amounts of cell wall-degrading enzymes (CWDE) such as endo-xylanases and polygalacturonases (PGs), in order to overcome the barrier constituted by the plant cell wall and obtain nutrients. The first class of enzymes hydrolyzes xylan, a polysaccharide particularly abundant in monocot plants, and some of them have been shown to cause necrosis and hypersensitive response (HR) in the host tissue. The PGs are secreted by pathogenic microorganisms at the early stage of the infection process and are involved in the degradation of the pectin polymer. Fungal PGs and xylanases have been shown to play an important role during pathogenesis of some fungal pathogens, but little is known about their contribution to the virulence of the fungal pathogen Fusarium graminearum, the causal agent of the Fusarium Head Blight disease. Therefore we focused our attention on the F. graminearum xyr1 and pg1 genes (encoding the major regulator of xylanase genes expression and the main PG isoform of the fungus, respectively) by producing single gene disruption mutants (∆xyr and ∆pg). Targeted disruption of the pg1 gene produced a mutant with a PG activity nearly abolished and a reduced virulence on soybean but not on wheat spikes; besides, the ∆xyr mutant, although dramatically impaired in xylanase activity, showed a virulence comparable with wild type on both soybean and wheat. In order to establish a possible synergistic effect between the F. graminearum xylanase and PG activities, a ΔΔxyr/pg double mutant was produced by transforming protoplasts of a ∆pg mutant strain. As expected, when grown on xylan and pectin as carbon sources, the xylanase and PG activities of the double mutant strains were dramatically reduced compared to the wild type strain, while the growth of the double mutant was affected only on xylan containing medium. Infection experiments on soybean seedlings and wheat spikes showed that the virulence of the double mutant strains was significantly reduced compared to the single mutants. The synergistic effect of PG and xylanase activities was confirmed incubating the F. graminearum PG1 and two main purified fungal xylanases in presence of wheat cell walls. Since one of these xylanases (FGSG_03624) has been previously shown to cause HR in wheat tissues, we also evaluated the ability of this xylanase to induce defence responses in Arabidopsis. Exogenous treatments with this protein induced the expression of PDF1.2 defense gene, marker of the jasmonate/ethylene pathways. Treatment of xylanase leaves reduced symptoms of the bacterium Pseudomonas syringae pv. maculicola but not those of the fungus Botrytis cinerea. A site-directed mutagenesis of the FGSG_03624 catalytic site abolished the xylanase activity. This mutagenized protein was transiently expressed in tobacco leaves and also constitutively expressed in Arabidopsis plants. Transformed tobacco and Arabidopsis plants were as susceptible as the untransformed plants to B. cinerea infections. Differently from what observed with exogenous treatments, transgenic Arabidopsis plants were not more resistance to P. syringae infection. As a defense mechanism to counteract pathogens infection, plants have evolved specific inhibitors, usually localized in the plant cell wall, able to reduce or completely block the fungal CWDE. A Triticum aestivum family of xylanase inhibitor proteins (TAXI) have been shown to inhibit the B. cinerea Xyn11A xylanase, a well-known virulence factor of this fungus. TAXI encoding genes were expressed in tobacco leaves and Arabidopsis plants and these plants were infected with B. cinerea. While tobacco leaves transiently expressing TAXIs showed increased resistance against the fungus compared to control leaves, transgenic Arabidopsis plants resulted as susceptible as the untransformed plants.
Durante il processo infettivo i patogeni producono un gran numero di enzimi degradativi della parete cellulare, tra cui endo-xilanasi e poligalatturonasi, così da superare la barriera rappresentata dalla parete cellulare della pianta ospite e ottenere sostanze nutritive. Le xilanasi idrolizzano lo xilano, un polisaccaride particolarmente abbondante nella piante monocotiledoni, e alcune sono state dimostrate essere in grado di causare necrosi e risposta ipersensibile nel tessuto ospite. Le poligalatturonasi sono secrete da microorganismi patogeni durante le prime fasi del processo infettivo e sono implicate nella degradazione della pectina. Le poligalatturonasi e le xilanasi fungine svolgono un ruolo importante durante la patogenesi, ma non si conosce in modo approfondito come contribuiscano alla virulenza del fungo patogeno Fusarium graminearum, l’agente causale della fusariosi della spiga. In questo lavoro sono stati deleti, tramite ricombinazione omologa sito-specifica, il fattore trascrizionale Xyr1 (che regola putativamente l’espressione di diversi geni codificanti per enzimi xilanolitici) e la principale poligalatturonasi del fungo, codificata dal gene pg1, producendo i mutanti singoli ∆xyr and ∆pg. I mutanti derivati dalla delezione del gene pg1 hanno mostrato una bassissima attività poligalatturonasica e una virulenza ridotta su soia ma non su frumento; il mutante ∆xyr ha presentato una drastica diminuzione dell’attività xilanasica, ma una virulenza comparabile al wild type sia su soia che su frumento. Per stabilire quindi un possibile effetto sinergico tra le attività xilanasica e poligalatturonasica di F. graminearum, è stato prodotto il doppio mutante ΔΔxyr/pg trasformando i protoplasti del mutante singolo ∆pg. I mutanti ΔΔxyr/pg hanno presentato una ridotta capacità di crescere quando sono stati allevati in coltura liquida con xilano come unica fonte di carbonio e una forte diminuzione delle attività xilanasica e poligalatturonasica rispetto al ceppo wild type. La virulenza dei mutanti ΔΔxyr/pg su soia e spighe di frumento è rimasta notevolmente ridotta rispetto a quella dei mutanti singoli. L’effetto sinergico delle attività xilanasica e poligalatturonasica è stato quindi confermato incubando le pareti cellulari di frumento in presenza di PG1 e di due tra le più espresse xilanasi di F. graminearum purificate. Siccome precedentemente è stato dimostrato che la xilanasi FGSG_03624 di F. graminearum causa risposta ipersensibile in frumento, è stata indagata l’abilità di questa xilanasi nell’indurre risposte di difesa in Arabidopsis. Trattamenti esogeni con questa proteina hanno indotto l’espressione del gene di difesa PDF1.2 e hanno mostrato una riduzione dei sintomi causati dal batterio Pseudomonas syringae pv. maculicola ma nessun effetto contro il fungo Botrytis cinerea. La proteina è stata quindi transientemente espressa in foglie di tabacco e costitutivamente espressa in Arabidopsis dopo una mutagenesi nel sito catalitico che ha abolito l’attività xilanasica. Quando infettate con B. cinerea, le foglie di tabacco e di Arabidopsis hanno mostrato uguale suscettibilità rispetto alle rispettive foglie di controllo. Contrariamente a quanto osservato con i trattamenti esogeni, le piante transgeniche di Arabidopsis non erano più resistenti all’infezione di P. syringae. Tra i meccanismi di difesa sviluppati per contenere l’ infezione di patogeni, le piante possiedono specifici inibitori, solitamente presenti nella parete cellulare, capaci di ridurre o bloccare completamente l’attività degli enzimi degradativi secreti dei funghi patogeni. In Triticum aestivum è stata identificata una famiglia di inibitori xilanasici (TAXI) capace di inibire la xilanasi Xyn11A di B. cinerea, un fattore di virulenza del fungo. Geni codificanti TAXI sono stati espressi in tabacco e Arabidopsis e le piante trasformate sono state infettate con B. cinerea. Mentre l’espressione transiente di TAXI nelle foglie di tabacco ha determinato una maggiore resistenza contro il fungo, l’espressione costitutiva in Arabidopsis non ha prodotto nessun effetto positivo.

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23

Bezuidenhout, Stephanie. "The application of usability principles to create web-based applications that achieve increased system usage". Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_9304_1360850393.

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This research work investigates and reports on the contribution of usability and perceptual frameworks towards understanding and ultimately increasing usage of a sales website and a corporate marketing website for a major insurance company in South Africa. It investigates whether the application of usability principles to the sales web positively influences the usage of the sales web system as a tool by intermediaries, and in so doing help the organisation recoup their investment and lower operational costs. This financial services (traditionally insurance) company, like many organisations, is in the process of migrating key operational systems onto web platforms to take advantage of benefits such as the ubiquity of web access and services orientated architecture among others. The research reviewed key frameworks in the area of technology acceptance or usage namely ï· Nielsenâs usability attributes (Nielsen, 2003) ï· The Technology Acceptance Model (TAM), (Davis, 1989)
ï· The Theory of Reasoned Action (Fishbein &
Ajzen, 1975) ï· The Theory of Planned Behavior (Ajzen, 1985)
and derived a theoretical summative model (the Conceptual Research Model) that combined both usability and perceptual dimensions. The applicability of this summative model was empirically tested using quantitative data relating to system
usage and user perception. Empirical evidence was gathered to prove and refine the Conceptual Research Model (CRM), and the data substantiated the inclusion of the constructs in the CRM, as well as the efficacy of the model in a financial services organisation. Through testing of the CRM, this research has also confirmed which specific attributes of usability can be focussed on to bring about positive change in usersâ usage behaviour and adoption of a website or web application.

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Wierzchowski, Mozarth Bielecki. "O conceito constitucional de renda aplicável às pessoas jurídicas". Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6866.

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O objetivo do presente trabalho é estabelecer o conceito constitucional de renda aplicável às pessoas jurídicas, tendo em vista a lacuna deixada pelo Texto Constitucional, que não traz expressamente essa conceituação. E para tornar isso possível, serão averiguados os princípios constitucionais tributários gerais (legalidade, irretroatividade, anterioridade, não-confisco e capacidade contributiva), os específicos a esse imposto (generalidade, universalidade e progressividade), como também haverá a análise da regra-matriz de incidência tributária. Será realizado o estudo desde o surgimento do imposto de renda na Inglaterra até a sua chegada ao Brasil e a sua atual previsão contida na Constituição Federal de 1988. Outrossim, traçando um paralelo com a previsão contida em nosso Ordenamento Jurídico, haverá a investigação de qual é o tratamento dispensado por outros países a esse imposto. Com o exame dos lucros real, presumido e arbitrado, serão verificadas as diretrizes contábeis utilizadas para apuração do lucro tributável da empresa, com a dedução das despesas e dos custos, consoante previsão contida na legislação. Também será realizada a pesquisa da recepção pela Constituição Federal de 1988 das previsões contidas no Código Tributário Nacional a respeito do imposto de renda, vez que esta legislação é anterior ao Texto Constitucional. Com a averiguação da possibilidade da utilização desse tributo com caráter extrafiscal, propõe-se a estudar maneiras pelas quais o imposto de renda pode auxiliar na busca pela realização dos direitos fundamentais. Por fim, serão analisadas situações específicas em que a legislação acaba desrespeitando o conceito de renda previsto na Constituição, tributando operações que não estão sujeitas ao imposto de renda.
The purpose of this paper is to establish the constitutional concept of income applicable to legal entities, given the gap left by the Constitutional Text, which does not expressly express this concept. In order to make this possible, the general tax constitutional principles (legality, non-retroactivity, pastness, non-confiscation and contributory capacity), those specific to this tax (generality, universality and progressivity) will be investigated, as will the analysis of the matrix rule Of tax incidence. The study will be carried out from the beginning of the income tax in England until its arrival in Brazil and its current forecast contained in the Federal Constitution of 1988. Also, drawing a parallel with the forecast contained in our Legal Order, there will be the investigation of which Is the treatment accorded by other countries to this tax. With the examination of actual, presumed and arbitrated profits, the accounting guidelines used to calculate the company's taxable income will be verified, with the deduction of expenses and costs, according to the provisions contained in the legislation. Also there will be a research of the reception by the 1988 Federal Constitution of the forecasts contained in the National Tax Code regarding income tax, since this legislation is prior to the Constitutional Text. With the investigation of the possibility of using this extra-fiscal tax, it is proposed to study ways in which income tax can help in the search for the realization of fundamental rights. Finally, we will analyze specific situations in which the legislation ends up disrespecting the concept of income provided for in the Constitution, taxing operations that are not subject to income tax.

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25

Margevicius, Daniel Robert. "PREVENTING STRESS SIGNALING AND INCREASED NEUROINFLAMMATION ALLEVIATES ALZHEIMER’S-LIKE PATHOLOGY IN MICE OVEREXPRESSING THE APP INTRACELLULAR DOMAIN (AICD)". Case Western Reserve University School of Graduate Studies / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=case1433275461.

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26

Wallace, Eva-Lena. "How the Price of Electricity has Affected the Electricity Demand in the EU-27 During 1998-2008. : - Would an Environmental Tax on Electricity Reduce the Electricity Consumption and Increase the Share of Electricity Generated from Renewable Energy Sources?" Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-51328.

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27

Minguet, Parramona Carla. "Synthetic engineering of membrane transport to increase photosynthesis and water use efficiency = Enginyeria sintètica del transport de membrana per tal d’augmentar la fotosíntesi i l’eficiència en l’ús de l’aigua". Doctoral thesis, Universitat de Barcelona, 2015. http://hdl.handle.net/10803/403953.

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Abstract (sommario):

The rapid increase on world’s population is threatening food security, mainly in developing countries, where poverty and hunger are already a big concern. However, a growth in agriculture generates an overall economic growth and leads to a poverty reduction. The aim of this thesis was to develop synthetic biological solutions that might aid in increasing photosynthetic yields and water use efficiency of plants, thereby improving crop yields. Two strategies were developed as a possible ways to manipulate the plant in order to get an increase on photosynthesis and water use efficiency (WUE). The first was through the engineering of a carbon concentrating mechanism (CCM) in a C3 plant, in order to reduce the oxygenase activity of Rubisco and thus increasing photosynthesis. The second was through exploring the possibilities of changing stomatal kinetics in order to put in concordance the stomatal conductance with the mesophyll demand for CO2; thus not only the possibility of increasing photosynthesis but WUE. In order to engineer a CCM into a C3 plant it was elaborated an artificial transport system in the inner envelope of the chloroplasts that could be used to increase the levels of HCO3-‐ in the chloroplasts stroma. To this end, the light driven pump halorhodopsin from Natronomonas pharaonis (NpHR) was chosen and targeted to the inner envelope of the chloroplast with the aim to establish a Cl-‐ gradient across the chloroplasts inner envelope. The human anion exchanger, AE1, was also targeted and introduced into the inner envelope of the chloroplasts, to allow an exchange of Cl-‐ per HCO3-‐, thus powering an increase in HCO3-‐ in the chloroplast stroma. A third protein, bCMO1 was also incorporated to the system in order to provide necessary retinal for the proper activity of NpHR. Transgenic plants expressing the artificial membrane transport system were generated, however no increase on photosynthesis could be observed on the transformed plants. It might be necessary to create another synthetic system designed to retain the CO2 where the Rubisco is localised, in order for Rubisco to be able to fix it. As possibilities to change stomatal kinetics two different approaches were studied. The first one was to manipulate the stomatal kinetics through the manipulation of the Kin channels V1/2. The second one was to manipulate the stomatal kinetics through the addition of the external pump NpHR. Both approaches were simulated on the guard cell model OnGuard. Out from the model predictions it was observed that both approaches were able to manipulate the stomatal kinetics. By manipulating Kin channels V1/2 to more positive values related to the control, the stomata opened faster, however it remained opened during the night. In contrast, when manipulating Kin channels V1/2 to more negative values, the stomata didn’t show much variation between the day and night, thus remaining almost closed during the whole day cycle. Surprisingly, the model predicted that by adding the NpHR in the plasma membrane of the guard cell, the stomata opened faster under a light stimuli and it also closed faster under a dark stimuli. Thus, presenting behaviour that could become to an increase on plant photosynthesis and WUE if reproducible in vivo. After a complex cloning work it was possible to create transgenic plants comprising all the characteristics previously reproduced into the model. These characteristics were from both, the Kin approach, on which the KAT1 channel was the selected one in order to be modified, and the NpHR approach. Experiments on gas exchange measurements should be done in order to prove if the generated plants have an increase on photosynthesis and WUE, which hasn’t been demonstrated yet.
El ràpid increment de la població mundial, sobretot als països subdesenvolupats, està amenaçant la seguretat alimentària. No obstant, un creixement en l’agricultura generaria un creixement econòmic global i conduiria cap a la reducció de la pobresa. L’objectiu d’aquesta tesis consistia en buscar solucions biològiques sintètiques que podrien ajudar a augmentar els rendiments fotosintètics i l’eficiència en l’ús de l’aigua de les plantes i d’aquesta manera millorar els rendiments dels cultius. Es va treballar en dues possibles maneres de manipular la planta per tal d’aconseguir un augment en fotosíntesi o eficiència en l’ús de l’aigua (EUA). La primera va ser mitjançant la creació d’un mecanisme de concentració del carboni (MCC) en una planta C3 per tal de reduir l’activitat oxigenasa de la Rubisco i així augmentar la fotosíntesi. La segona va ser explorant les possibilitats de canviar la cinètica de l’estoma per tal de ficar en concordança la conductància estomàtica amb la demanda de CO2 del mesòfil, així donant la possibilitat d’augmentar tant la fotosíntesis com l’EUA. Per tal de crear un MCC en una planta C3 es va crear un sistema de transport artificial a la membrana interna del cloroplast. Es va introduir una bomba de Cl-‐ energitzada per la llum (NpHR) a la membrana interna del cloroplast amb l’objectiu de bombardejar ions de Cl-‐ a l’interior del cloroplasts. També es va introduir un transportador antiport que intercanvia ions de Cl-‐ per HCO3-‐ (AE1) a la mateixa membrana amb l’objectiu d’augmentar els nivells de bicarbonat a l’estroma. Es van generar plantes transgèniques expressant el sistema artificial de membrana descrit però no es va observar un augment de la fotosíntesi en les plantes transformades. Caldria desenvolupar un sistema sintètic per tal de retenir el CO2 al voltant de la Rubisco per a que aquesta el pugui fixar. Per a canviar la cinètica de l’estoma es va simular, en el model OnGuard, com afectaria canviar les propietats del voltatge dels canals Kin i com afectaria la incorporació de la NpHR al tonoplast i a la membrana plasmàtica de les cèl·∙lules de guarda. En els dos casos es va aconseguir canviar la cinètica de l’estoma. Segons la variació en voltatge de la Kin l’estoma s’obria més ràpidament, però es mantenia obert durant la nit, o bé simplement no s’obria. En canvi, al expressar NpHR a la membrana plasmàtica la velocitat de l’estoma augmentava tan en el tancament com en l’obertura, depenent d’un estímul de llum/foscor, comportament que podria derivar en un augment de la fotosíntesis i l’EUA si fos reproduïble in vivo. Després d’un llarg treball de clonatge es va poder aconseguir crear plantes transgèniques amb totes les característiques reproduïdes en el model, tant en el cas dels Kin, seleccionant el canal KAT1 com a representant d’aquesta família, com en el cas de la NpHR. Caldria fer un treball exhaustiu d’intercanvi de gasos per comprovar si les plantes generades tenen una millora en l’eficiència fotosintètica i en l’EUA, cosa que no s’ha pogut demostrar encara fins al moment.

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Dong, Yuan. "Implication des polynucléaires neutrophiles au cours de la maladie d’Alzheimer et des tauopathies Neutrophil hyperactivation correlates with Alzheimer's disease progression Reduced Oxidative Burst by Primed Neutrophils in the Elderly Individuals Is Associated With Increased Levels of the CD16bright/CD62Ldim Immunosuppressive Subset". Thesis, Sorbonne université, 2018. http://www.theses.fr/2018SORUS445.

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Les Polynucléaires neutrophiles (PN) jouent un rôle majeur dans la défense de l’organisme contre l’introduction d’un agent pathogène. Cependant, les PN peuvent également conduire à des lésions tissulaires majeures et être impliqués dans la physiopathologie de nombreuses maladies inflammatoires. Nous avons observé, dans une cohorte des patients atteints maladie d’Alzheimer (MA) au stade de démence, une hyper-activation basale des PN, associée à une augmentation de la production des formes réactives d’oxygène (FRO) et des NETs. Les PN circulants chez les patients de la MA présentent également une altération de l’homéostasie associée à une augmentation de la population sénescente CXCR4high/CD62Llow et une diminution de la population immunosuppressive CD16bright/CD62Ldim. Ces altérations qui sont plus importantes chez les patients dont la progression de la maladie est rapide pourraient contribuer au déclin cognitif. Par ailleurs, certaines anomalies, notamment l’augmentation de la production de FRO et la diminution de la population de PN immunosuppressive, ont été observées chez les patients atteints de MA atypiques mais ne sont pas retrouvées en cas de tauopathies, Elles apparaissent donc spécifiques de la pathologie amyloïde. Le phénotype des PN pourrait donc représenter un bio-marqueur prédictif sanguin innovant en cas de pathologie amyloïde. Par ailleurs, nos résultats ouvrent de nouvelles perspectives pour le développement de nouvelles stratégies d’immunothérapie au cours de la MA basées sur la modulation des PN
Neutrophils are key components of early innate immunity and contribute to uncontrolled systemic inflammation if not tightly regulated. Our study demonstrated that blood samples from Alzheimer’s Disease (AD) patients with dementia revealed neutrophil hyperactivation associated with increased reactive oxygen species (ROS) production and increased levels of intravascular neutrophil extravascular traps. The homeostasis of circulating neutrophils in these patients also changed: the ratio between the harmful hyperreactive CXCR4high/CD62Llow senescent and the CD16bright/CD62Ldim immunosuppressive neutrophil subsets rose in the latter stage of the disease. These abnormalities, that may play an instrumental role in establishing systemic chronic inflammation, were greater in fast-decliner than in slow-decliner patients. Some abnormalities, including the increased level of ROS production, were observed in patients with atypic AD but not in Tauopathies suggesting that these alterations are specific of amyloid pathology. Our data strongly suggest that the neutrophil phenotype may constitute an innovative and prognostic blood biomarker in patients with Alzheimer’s disease open new perspectives for the development of innovative immunotherapy strategies based on neutrophil modulation

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Poltronieri, Alex Sandro. "Bases para o manejo da resistência de Diaphorina citri (Hemiptera: Liviidae) ao inseticida neonicotinoide imidacloprid em pomares de citros". Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/11/11146/tde-16052013-162931/.

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Abstract (sommario):

Um dos inseticidas mais utilizados para o controle do psilídeo Diaphorina citri (Hemiptera: Liviidae) em pomares de citros no Brasil tem sido o neonicotinoide imidacloprid. Para subsidiar um programa de Manejo da Resistência de D. citri a imidacloprid foram realizados estudos de monitoramento da suscetibilidade a inseticidas em populações de D. citri provenientes das principais regiões citrícolas do Estado de São Paulo, interações de imidacloprid com inseticidas e fungicidas, e avaliação da viabilidade de associação de imidacloprid com o parasitoide Tamarixia radiata (Hymenoptera: Eulophidae). Para a caracterização de linhas básicas de suscetibilidade de D. citri aos inseticidas imidacloprid, deltamethrin e dimethoate foram utilizados bioensaios de contato residual. Foram definidas as concentrações diagnósticas de 56 mg de imidacloprid/L água (CL95), 32 mg de deltamethrin/L água (CL90) e 56 mg de dimethoate/L água (CL95) para o monitoramento da suscetibilidade de 25 populações de D. citri entre 2010 e 1012. Não ocorreram diferenças na sobrevivência aos inseticidas testados em populações de psilídeos coletados em pomares de citros com diferentes intensidades de pulverização com inseticidas. A maior sobrevivência de insetos nas concentrações diagnósticas foi observada em 2010, com valores de sobrevivência variando de 4,7% a 24,0% para imidacloprid, de 0,9% a 11,8% para deltamethrin e de 5,2% a 13,0% para dimethoate. Não foram observados aumentos significativos na sobrevivência de D. citri nos monitoramentos realizados em 2011 e 2012. As interações de imidacloprid com deltamethrin ou dimethoate foram testadas com as CL25 dos respectivos inseticidas em bioensaio de contato residual. As interações foram aditivas sobre a mortalidade de adultos em condições de campo e de casa de vegetação. A mistura de imidacloprid com buprofezin e pyriproxyfen sobre ninfas de 3º instar também foi aditiva. A atividade biológica das concentrações campo de imidacloprid (40?L/mL) e buprofezin (375?g/mL) e da mistura dos mesmos mostrou uma degradação da atividade similar para o controle de D. citri em condições de campo e casa de vegetação. A avaliação da persistência da mistura de imidacloprid e pyriproxyfen (avaliado nas concentrações de 6,25?g/mL e 100?g/mL) indicou que pyriproxyfen teve degradação mais rápida que imidacloprid. A mistura de imidacloprid na CL25 para D. citri com a concentração de campo dos fungicidas Benzimidazol (500?g/mL de tiofanato-metilico), estrubilurina (37,5?g /mL de piraclostrobina) e triazol (50?g/mL de difenenoconazol) não afetaram o desempenho de imidacloprid. Houve significativa redução na taxa instantânea de crescimento (ri) de D. citri quando expostas a diferentes idades de resíduos de imidacloprid pulverizado na concentração de 40?g/mL, mesmo sobre resíduos com 56 dias de idade, levando à extinção da população ou em processo de extinção. A exposição a CL5 (0,501?g/mL), CL10 (0,804?g/mL), CL25 (1,995?g/mL) e CL50 (5,213?g/mL) de imidacloprid para D. citri reduziu o crescimento populacional de D. citri, mas não causou sua extinção. Contudo, essas concentrações de imidacloprid afetaram a ri do parasitoide com a CL50 causando sua extinção.
One of the most widely used insecticides for control of Diaphorina citri (Hemiptera: Liviidae) in citrus groves in Brazil has been the neonicotinoid imidacloprid. To implement an Insect Resistance Management program of D. citri to imidacloprid, studies were conducted to monitor the susceptibility to insecticides in D. citri populations collected from main citrus production regions of São Paulo State, to evaluate the interactions of imidacloprid with insecticides and fungicides, and to assess the feasibility of imidacloprid association with the parasitoid Tamarixia radiata (Hymenoptera: Eulophidae). Residual contact bioassays were used to characterize the baseline susceptibility of D. citri to the insecticides imidacloprid, deltamethrin and dimethoate. Diagnostic concentrations of 56 mg of imidacloprid/L water (LC95), 32 mg of deltamethrin/L water (LC90) and 56 mg of dimethoate/L water (LC95) were defined for monitoring the susceptibility in 25 populations of D. citri from 2010 to 2012. There were no differences in survival to the insecticides tested in D. citri populations collected in citrus groves with different regimes of insecticide use. The highest survival of insects at diagnostic concentrations was observed in 2010, with survival values ranging from 4.7% to 24.0% for imidacloprid, from 0.9% to 11.8% for deltamethrin and 5.2% to 13.0% dimethoate. There were no significant increases in survival of D. citri on monitoring conducted in 2011 and 2012. The interactions of imidacloprid with deltamethrin or dimethoate were tested with the LC25 of each insecticide with residual contact bioassays. The interactions of these insecticides were additive on D. citri adult mortality under field or greenhouse conditions. The interactions of imidacloprid with buprofezin and pyriproxyfen were additive on 3rd instar nymphs. The biological activity at field rates of imidacloprid (40?l/mL) and buprofezin (375?g/mL) as well as the mixture of these insecticides showed a similar degradation in the activity to control D. citri under field and greenhouse conditions. The evaluation of the persistence of the mixture of pyriproxyfen and imidacloprid (evaluated at concentrations of 6.25 ?g/mL and 100?g/mL) indicated that pyriproxyfen degradation was faster than imidacloprid. The mixture of LC25 of imidacloprid to D. citri with fungicides field rates of benzimidazole (500?g/mL of thiophanate-methil), strobilurin (37.5 ?g/mL of pyraclostrobin), and triazole (50?g/mL of difenoconazole) did not affect the performance of imidacloprid. A significant reduction in the instantaneous rate of increase (ri) of D. citri was observed when exposed to different residue ages of imidacloprid sprayed at concentration of 40?g/mL, even when exposed to residues of 56-day old, by leading to their extinction or in extinction process. The exposure to CL5 (0.501 ?g/mL), CL10 (0.804 ?g/mL), LC25 (1.995 ?g/mL) and LC50 (5.213 ?g/mL) of imidacloprid to D. citri did not cause their extinction. However, these concentrations of imidacloprid affected the ri of the parasitoid causing their extinction at LC50.

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Levernier, Guillaume. "Déterminants biomécaniques de la performance en escalade : étude de la force des membres supérieurs et de la relation force-vitesse chez les sportifs de haut niveau Four Weeks of Finger Grip Training Increases the Rate of Force Development and the Maximal Force in Elite and Top World-Ranking Climbers Rate of Force Development and Maximal Force : Reliability and Difference between Non-Climbers , Skilled and International Climbers Force-Velocity-Power profile in high elite boulder, lead, speed climbers competitors". Thesis, Université Paris-Saclay (ComUE), 2019. http://www.theses.fr/2019SACLS604.

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Ce travail de thèse s’est intéressé à la production de force externe ainsi qu’à la relation force-vitesse-puissance des membres supérieurs chez les sportifs de haut niveau en escalade.La première partie de l'étude s'est focalisée sur deux aspects clefs dans la performance : la force maximale volontaire (FMV) des muscles fléchisseurs des doigts ainsi que le taux de développement de la force (RFD). Un protocole de mesure a été mis au point et sa fiabilité a été vérifiée. Cela a permis de montrer qu'un entrainement spécifique de seulement 4 semaines permettait déjà d'engendrer des évolutions spécifiques au niveau du RFD.Ce protocole a également vérifié l'hypothèse que la force maximale et le RFD étaient supérieurs chez les grimpeurs de haut niveau : la différence par rapport aux autres sportifs, y compris les grimpeurs confirmés, est significative. De même, ce protocole a confirmé que la force maximale des muscles fléchisseurs des doigts ainsi que le RFD diffèrent significativement selon la discipline : ils sont plus élevés chez les grimpeurs de bloc que chez les spécialistes de la difficulté. La seconde partie de ce travail a étudié un troisième déterminant clef de la performance en escalade : la production de force externe des muscles fléchisseurs des bras à différentes vitesse. Un test de tractions lestées a été mené sur des groupes de grimpeurs de haut niveau représentatifs de chacune des 3 disciplines : bloc, difficulté et vitesse. Il a ainsi été montré qu'il existe d'importantes différences, du point de vue de la relation force-vitesse-puissance, selon la discipline. Les grimpeurs de bloc présentent notamment une production de force à vitesse rapide significativement supérieure à celles des deux autres disciplines. Par contre, la production de force à vitesse lente n'est pas discriminante entre les 3 groupes.En conclusion, ce travail a démontré que l'évaluation quantitative des facteurs déterminants biomécaniques pourrait compléter utilement les outils qualitatifs à la disposition de l'entraineur. Ainsi, selon la discipline et les prochaines échéances sportives, il pourra définir un entrainement spécifique et suivre de façon objective les résultats obtenus par le grimpeur
This PhD work was interested in the production of force output and the force-velocity-power relationship of the upper limb in high-level climbing athletes.The first part of the study focused on two key aspects of performance: the maximal voluntary contraction (MVC) of fingers' flexor muscles and the rate of force development (RFD). A measurement protocol was set up and its trustworthiness proof checked. This showed that a 4-weeks-only specific training has an impact on RFD evolution.This protocol also checked the fact that high-level climbers have higher MVC and RFD: the difference between them and other athletes, including advanced climbers, is significant. Likewise, this protocol confirmed that fingers flexor muscles maximum contraction and RFD significantly differ depending on the discipline: they are higher in bouldering climbers than in lead climbing ones.The second part of this work studied a third key determinant of performance in climbing: the arms flexor muscles external force production at different speeds. A test was run on panels of high-level climbers representatives of the three disciplines: bouldering, lead climbing and speed climbing. It resulted in major differences in the force-velocity-power relationship depending on the discipline. Bouldering climbers notably showed a force production at high speed rate significantly higher than the two other groups. However, at lower speed rate, the force production was not a discriminative criteria between the three groups.To conclude, this work showed that the quantitative assessment of determinant biomechanical factors could be beneficial as a complement to qualitative tools available to coaches/trainers. Thus, depending on the discipline and upcoming sport deadlines, a specific training could be set up and an unbiased follow-up of the climbers' performances could be obtained

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Fjällman, Emelie. "Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)". Thesis, Karlstads universitet, Avdelningen för juridik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32594.

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SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects.
SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.

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Wang, Pin-Chao, e 汪品兆. "Evaluating the Effect of Minimum Wage Increases: Evidence from Taiwan''s Tax Record". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/d3wqhk.

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碩士
國立臺灣大學
經濟學研究所
107
We use income tax record to evaluate the impact of the 2007 minimum wage increase in Taiwan on low-wage workers. The policy is effective. Considerable proportions of directly affected workers received exactly the new minimum wage in 2008. However, we also find that minimum wage increase significantly reduced the probability of receiving an annual salary higher than the minimum wage. The average elasticity of our preferred estimation is -1.46, which means the 1% increase in minimum wage will reduce the probability -1.46%. The effects are larger on elders, females, workers of larger organizations, and workers from urban areas. Our results are robust to different choices of control groups and sample selection. Under the limitation of data, we cannot interpret the results explicitly and assert the welfare change.

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33

Ridwan, Khairunnisa. "Impact of Increased Tax Disclosure Requirements on Corporate Tax Avoidance: Evidence from Australian Firms". Master's thesis, 2021. http://hdl.handle.net/1885/256625.

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The Australian Accounting Standards Board (AASB) Interpretation 23 requires companies to recognise and disclose liabilities for uncertain income tax positions based on the most likely amount and the expected value methods, and to assume tax authorities have full knowledge of reported information. This study investigates the impact of AASB Interpretation 23 on corporate tax avoidance in Australia. It also examines how this interpretation affects the tax avoidance of firms that engage in aggressive transfer pricing and use tax havens. The final sample consists of 200 publicly listed Australian firms over the 2014–2020 period (i.e. 1,400 firm-years). AASB Interpretation 23 is expected to limit firms’ discretion through the prescribed methods and consequently enhance tax transparency. Therefore, this study hypothesises that corporate tax avoidance has reduced after the adoption of AASB Interpretation 23, and that, in particular, the use of uncertain tax positions (e.g. through high tax haven use and aggressive transfer pricing) has decreased. However, the study’s regression results do not show that (i) AASB Interpretation 23 has reduced the tax avoidance behaviour of Australian companies or that (ii) companies using aggressive transfer pricing and tax havens have decreased their tax avoidance behaviour after adopting this interpretation.

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34

Lee, Chien-Te, e 李建德. "A Study on Japan\'s Increase in Consumption Tax Rate and Reduction in Corporate Tax Rate". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/cs6474.

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碩士
國立政治大學
行政管理碩士學程
107
Since the end of 2012, Shinzo Abe began serving as the prime minister of Japan. His policy agenda involves implementing a bold monetary policy, flexible fiscal policy and a growth strategy that encourages private investments, which is known as the Abe’s Three Arrows, or also coined “Abenomics”. His strategy to increase consumption tax rate and decrease corporate tax rate is one that has gained particular attention. With a relatively low consumption tax rate and in face of an ageing population as well as the increasing burden of social security costs, there is a pressing need to raise consumption tax rate in order to increase public revenue. From 2010, prime minister Naoto Kan raised the issue of social security and tax reform and in 2012, prime minister Yoshihiko Noda passed the reform bill to raise consumption tax rate. The plan was to increase consumption tax rate in two phases beginning from April 2014, though Yoshihiko Noda subsequently lost the election due to the consumption tax hike reform. In December 2012, Shinzo Abe was elected prime minister and consumption tax rate was increased from 5% to 8% as planned in April 2014. However, the planned increase to 10% in October 2015 was postponed to be implemented in October 2019 due to changes in economic circumstances. Japan has a higher effective corporate tax rate as compared with other countries, which is adverse to enterprises’ international competitiveness. As the world moves towards globalization, the moving-out of industries and capital has resulted in a hollowing out phenomenon. As such, to implement the growth strategy that encourages private investments, Abe’s cabinet has actively decrease corporate tax rate to boost enterprise competitiveness in order to stimulate economic recovery. Japan’s tax structure is divided into direct tax and indirect tax, with direct tax comprising a higher proportion than the latter. In comparison to direct tax, raising indirect taxes, such as consumption tax, involves a tax base that covers all taxpayers from different sectors of society, which will allow Japan to move towards establishing a more reasonable tax structure. We can already see that the tax policy to hike consumption tax and cut corporate tax has had a significant change on tax structure. Therefore, the aim of this study is to focus on such impacts on Japan’s economy as well as its financial and political system. Through empirical analyses, this study has found that decreasing corporate tax rate and reducing direct tax is beneficial to the growth of Japan’s economy. Raising consumption tax rate represents an increasing share of total tax revenue and is conducive to Japan’s fiscal deficit. In addition, issues of a reduced working population due to ageing and a low birth rate as well as the increasing burden of social security costs in face of an ageing society are both adverse to economic growth and fiscal income and expenditure.

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35

Ou, Cheng-Ling, e 歐泉鈴. "Research on revenue increase by strengthening real estate levies tax". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/5gbds4.

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碩士
國立高雄應用科技大學
會計系碩士在職專班
103
Research on revenue increase by strengthening real estate levied tax Student： Cheng-Ling Ou Advisors： Vincent.B.H.Lo Ho-Lung Lee Institute of Accounting National Kaohsiung University of Applied Sciences Abstract 　　Our tax burden rate has dropped year by year. Local taxes account for a low proportion of the national tax revenue. However, the simultaneous housing anomaly of high prices, high vacancy rates, and high rate of existing ownership presents an issue. Domestic county and city governments must each face financial issues, such as fiscal budget imbalances, leading to varying fiscal gap levels. Due to the fast growth of local government spending, revenue growth has lagged in comparison, causing a rapid increase in the fiscal deficit. 　　Local governments can continue to raise the tax base appropriately by matching the commodity price with the standard property tax assessment price and shortening the re-evaluation period of assessed price. This enhanced real estate tax levy is a mechanism to alleviate the growing local financial constraints, reduce government debt to make up budget gaps, and improve independent revenue sources as well as overdependence on central government subsidies and other issues. Therefore, it contributes to the improvement of local government finance tax equity, while also highlighting that there is room for improvement through various local government’s tax effort. 　　The goal of this study is to find methods to increase revenue by improving the real estate tax levy, through the efforts of local tax development, in order to reach the following objectives: I. Increase independent financial resources, the full development of their own financial resources and to reduce the over-reliance on foundation grants and other central government issuers. II. Improve growing local financial constraints to reduce government debt to lessen the budget gap. III. Evaluate the radical phenomenon of high prices, high vacancy rates, high rates of ownership effectively. 　　Finally, we would like to emphasize the essentialness of appropriate domestic housing tax and land tax, which can not only increase government revenue, but also simultaneously help to achieve the goal of full home-ownership. Keywords: Rate of Levied Tax, Rate of Self-Finance, Individual Financial Sources

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36

Tsou, Wan-Lin, e 鄒宛霖. "The effects of real estate tax increase on urban renewal in Taipei". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4ca8fy.

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Abstract (sommario):

碩士
中國文化大學
都市計劃與開發管理學系
106
The purpose of urban renewal is to improve the living environment of the people and enhance the public interest, so that the urban function is more perfect. However, the urban renewal is not easy. The problems such as the large number of ownership and the integration are not easy. The government public right force puissant intervene; time cost is high, urban renewal success case takes about five to ten years, even in the foreseeable future. In recent years, housing prices continue to rise, real estate prices are too high, in order to suppress house prices, the Taipei city government to set up multiple land tax policy, mainly in the housing tax and land tax. The tax reform involved very wide, including the promotion of urban renewal policy. Participate in the urban renewal of the old house, because the housing depreciation so the housing tax is low. If the housing tax in a short period of time a substantial increase, will result in the urban renewal of owners to afford the unpredictable tax, even affecting its willingness to participate in urban renewal. Therefore, this study organize the foreign property tax system for the reference of this study, and review the relationship between urban renewal and tax policy, and the factors influencing urban renewal, combined with the in-depth interview method to develop a response strategy that the Taipei City housing tax increase to affect urban renewal.

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37

Chang, Yung –. Hsiang, e 張詠翔. "A Investigation on Japanese Consumers’ Reactions Toward the Announced Consumption Tax Increase Policy". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/2jm7t3.

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Abstract (sommario):

碩士
國立臺中科技大學
財政稅務系租稅管理與理財規劃碩士班
106
On June, 1st, 2016, The Prime Minister of Japan Abe Shinzo announced that the consumption tax will be increased from 8% to 10% on October, 1st, 2019 . In order to investigate Japanese consumers’ reactions,this essay use the questionnaires to answer the following three hypotheses. Hypotheses one: Consumption tax increase policy to consumers’ recognization. Hypotheses two:The influence of the consume behavior after Consumption tax increase. Hypotheses three:The reasonable of the government increase the consumption tax. The results show that the support of consumption tax rate enhance comes from older and high revenue people. In addition, the increase tax revenues are suggested to be used on “Long-term policy” and “Social annuity insurance”.

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38

Lin, Yi-Hsuan, e 林怡暄. "A General Equilibrium Assessment of the Sales Tax Reform in Taiwan: An Increase in VAT and Partial Removal of the Commodity Tax". Thesis, 2006. http://ndltd.ncl.edu.tw/handle/70951409027418339974.

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Abstract (sommario):

碩士
國立臺北大學
財政學系
94
The purpose of this paper is to evaluate the effects of the proposed sales tax reform by establishing a computable general equilibrium model. We conduct both a short-run and long-run analyses and assess the economic effects of an increase in VAT or/and partial removal of the Commodity Tax. 　The model carefully specifies the sales tax structure to catch the effects of the sales tax reform at the aspects of economic efficiency and income distribution. We revise the ORANI-G based single-country general equilibrium structure, by adding the equations of income inflows, GINI coefficient, and the measurement of excess burden. The disaggregate tax and industrial data are used in order to reflect the impact of a sales tax reform more thoroughly. Simulation results show that an increase in VAT rate has negative impact on Taiwan economy in the short run. It causes real GDP, consumption, investment, export, and import to decrease, and aggregate price level to rise. Industries experience recession and the labor demand declines. Households’ disposable income shrinks, utility falls. The rise of the GINI coefficient indicates the aggravation of the income distribution and the excess burden is in the range of 0.56 dollars to 2.75 dollars per tax revenue, depending on the tax reform scenarios. 　In the long run, the adjustments of the labor and capital market reduce the negative impact. The income distribution is improved due to the change of wage/capital rent ratio. 　The simulation results also show that the package of partial removal of the Commodity Tax with the increase in VAT will help to diminish the negative impact, and “beverage” and “household electric equipment” industries will benefit from it because of the removal of its Commodity Tax burden.

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39

Lin, Chao-Chun, e 林炤君. "A Cost-Benefit Analysis of Adjusting Consolidated Individual Income Tax System to Increase Fertility Rate". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/x4kf8t.

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40

CHI, TSU-HAN, e 紀子涵. "Stock Market Reaction to the Corporate Income Tax Rate Increase: An Empirical Study of Taiwan". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/5w3c33.

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Abstract (sommario):

碩士
國立高雄科技大學
會計資訊系
107
On January 18, 2018, increasing corporate income tax policy (from 17% to 20%) is on the third read of the Legislative Yuan. Regarding to this issue, using event study method, this research exams the effect of implementing the increasing corporate income tax policy on stock returns of listed corporations. In addition, it investigates the relationship between firm characteristics and abnormal stock returns during the event period. The results of this issue show that the stock market reacted to this policy as a bad news, resulting in negative abnormal returns. Under the new policy, the higher effective tax rate the company has, the lower cumulative abnormal return it gets; the larger the company is, the less tax it will have to bear. In terms of industrial characteristics, focusing on the biotech and new pharmaceutical industry which has the tax preference, the result shows that its cumulative abnormal return is not higher than others. In addition, assuming the more deferred income tax assets (liabilities) the company have, the higher cumulative abnormal return (lower) it gets. However, the result of the research is not significant. At last, the ratio of undistributed earnings was included in this research. The higher ratio of undistributed earnings the company has, the higher cumulative abnormal return it gets, but the result is not significant, either.

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41

Yao-HsiangShih e 施耀翔. "Hypertension increases tau hyperphosphorylation and Aβ production in 3xTg mice and pigs". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/71222106312909758780.

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博士
國立成功大學
基礎醫學研究所
103
Background: Previous studies indicate an association between hypertension (HTN) and neurodegenerative disease and cognitive decline. Epidemiological studies support that middle-life HTN increases the risk of late-life Alzheimer’s disease (AD). However, whether HTN causes AD or is a distinct disease that increases the prevalence with age (co-morbidity) remains unclear. Objective: This study aims to test if there is a causal relationship between HTN and AD. Methods: Two animal models were used to test the role of HTN in AD pathogenesis. First, AD model mice [129-Psen1tm1Mpm Tg(APPswe,tauP301L)1Lfa/Mmjax], which express three AD related mutant genes, Psen1 M146V, APPswe and TauP301L (hereafter 3xTg), at the ages of 2, 5 and 7 months were subjected to “two-kidney-one-clip” (2K1C) surgery to induce HTN. One and three months after the surgery, the blood pressures, hippocampus-dependent learning and memory, and AD-related pathologies, including Aβ production and deposition and Tau phosphorylation, were evaluated. Second, Lanyu-miniature-pigs, at the age of 7 months, were subjected to abdominal aortic constriction (AAC) to induce HTN. The blood pressures and AD-related pathologies were determined 1, 2 and 3 months after the surgery. Results: The 3xTg mouse study: The blood pressures of three ages 3xTg mice were increased 7 days after the 2K1C surgery and last at least 1 month later. One month after the surgery, the hippocampus-dependent non-spatial and spatial memories were impaired. Furthermore, the levels of Aβ, amyloid precursor protein, Tau phosphorylation (pS412-Tau) in the (ventral part) of hippocampi were elevated, while the levels of Tau protein kinase, GSK3β, was not affect by 2K1C surgery. In addition, 7-month-old 3xTg mice subjected to 2K1C for three months showed higher amyloid plaque loads in the hippocampi than the Sham controls. The pig study: Three months after the AAC surgery, the blood pressures of pigs were increased. Furthermore, the levels of Aβ, amyloid precursor protein, Tau phosphorylation (pT212-Tau and pS412-Tau), GSK3β activation and receptor of advanced glycation end product (facilitation of Aβ influx from blood to brain) were increased, while the levels of low-density lipoprotein receptor-related protein 1 (facilitation of Aβ efflux from brain to blood) and AKT (an upstream kinase of GSK3β) were unchanged in the ventral part of hippocampi 3 months after the AAC surgery. However, the activities of another GSK3β upstream inhibition kinase, PKC, were decreased by AAC surgery. Immunohistochemistry revealed that the expression levels of Tau phosphorylation (pS412-Tau) in the mossy fiber of hippocampi were increased three months after the AAC surgery. Conclusion: HTN aggravates the AD-related pathologies, including impairment of hippocampus-dependent learning and memory, accumulation and deposition of Aβ and increases of Tau phosphorylation. Control of blood pressure during middle-life may delay the onset of AD.

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42

ZHANG, YI-YI, e 張依依. "A Study on the Impact of Corporate Tax Increase on Earnings Management among Taiwan’s Listed Companies". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/uj53mk.

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Abstract (sommario):

碩士
中國文化大學
會計學系
107
This study takes Taiwan listed companies in 2017 and 2018 as the research object, and discusses the impact of the increase in the income tax rate of the profit-seeking enterprise on corporate earnings management. The study developed two hypotheses based on previous literature references, namely: H1: the increase in the income tax rate of the profit-seeking enterprise will be related to the earnings management of the enterprise; H2: the change in the effective tax rate of the profit-seeking enterprise income will be related to earnings management. Using the modified Jones model and the real earnings management model, including independent variables: year, effective tax rate and control variables: company size, return on assets, debt ratio, shareholding ratio of directors and supervisors, shareholding ratio of managers, market value versus book value Ratio, research and development expenditure, investment growth ratio, earnings per share, electronic industry composition model for a single equation analysis, and also a simultaneous system for earnings management and effective tax rate, empirical results show: (1) The modified Jones model and the real earnings management model have no evidence that the increase in the income tax rate of the profit-seeking enterprise will lead to earnings management, nor does it confirm that the change in the effective tax rate is related to the earnings management behavior of the enterprise. (2) In the control variables of the earnings management of discretionary accruals, the size, return on assets, debt ratio, shareholding ratio of directors and supervisors, investment growth ratio, and earnings per share show significant relationships; (3) in real earnings management control variable, debt ratio, shareholding ratio of directors and supervisors, return on assets, research and development expenditure, investment growth ratio, earnings per share, and electronics industry show significant relationships. (4) There is a causal relationship between earnings management and effective tax rate. When the effective tax rate is the explanatory variable, the discretionary accruals earnings management has more influence on the effective tax rate than the real earnings management.

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43

Hall, Andrea Lynn. "Estimating the impact on fuel tax revenues from a changing light vehicle fleet with increased advanced internal combustion engine vehicles and electric vehicles". 2012. http://hdl.handle.net/2152/20009.

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Advanced fuel economies in both traditional internal combustion engine vehicles (ICEs) and electric vehicles (EVs) have a strong influence on transportation revenue by reducing fuel consumption per vehicle and ultimately drawing down the amount of fuel tax revenue received. It is expected that more ICE vehicle with advanced fuel economies and electric vehicles, especially gasoline hybrid electric vehicles, will enter the roadway in coming years, and fuel tax revenues and the Highway Trust Fund will increasingly become more affected. This study estimates the impact that increased sales of advanced ICEs and EVs will have on future fuel tax revenues by drawing on industry estimates of future EV and ICE market shares and anticipates future fleet mix and fuel economy for both vehicle technologies. An estimation process overview is provided and assumptions are described. Fuel tax revenue amounts that would be expected from future light vehicle fleets with increased shares of EVs are compared to equally sized fleets comprised of all ICEs, and future fleet mixes are estimated. Results show that as more electric vehicles enter the light vehicle fleet, greater revenue losses are expected, and total losses from years 2011 through 2050 depend on fleet composition and fuel economy of both vehicle types. Finally, it is found that the amount of fuel taxes paid by ICE drivers each year remain greater than fuel taxes paid by EV drivers even with advances in the average ICE vehicle fuel economy.
text

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44

WANG, HSIAO-FENG, e 王小鳳. "The Impact of The Tax Revenue of Business Tax and Profit-Seeking Enterprise Income Tax Due to The Increase of Chinese Mainland Tourists to Travel to Taiwan-Take The Certain Tourism Industry For Example". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/583p23.

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Abstract (sommario):

碩士
東吳大學
會計學系
104
China began the reform and opening-up policy since 1970s, with the rapid economic growth, people are more wealthy. It was published by UNWTO that there were 83 million Chinese people went abroad for tour and spent 102billion US dollars in the world in 2012. It also predicts that the tourist population will reach 1.5 billion in 2020, and will have 100 million Chinese travel abroad, create 94 billion US dollar income per year, becoming the fourth largest tourist population country in the world. To implement his own political view, is that to boost the domestic economy, before been elected, President Ma Ying-jeou gradual left a ban for Chinese mainland tourism to travel to Taiwan on July 18 2008. Until end of December 2013 , there were 8.224 million Chinese mainland tourist traveled to Taiwan, It created about 590 billion NT dollar of foreign exchange income. This research is to analysis the impact of the tourism industry tax revenue of business tax and profit-seeking enterprise income tax from 2008 to 2014 after the government gradually left a ban for Chinese mainland tourists to travel to Taiwan. And try to find out whether the Hong Kong investors took the tourism profit away. This research discovers (1)Increase the number of Chinese mainland tourists was obviosuly helpful of the tourism industry tax revenue of business tax and profit-seeking enterprise income tax .(2)The native investors got the ratio of divident more than the foreign investors' every year after the government gradually left a ban for Chinese mainland tourism to travel to Taiwan. Therefore, it didn't find out that Hong Kong investors took the tourism profit away.

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45

Yang, Chih-Hui, e 楊智惠. "How to Increase the Performance of Property Transaction Income Tax Audit Selection–A Case Study of Taichung City". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/9zax7d.

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Abstract (sommario):

碩士
國立中興大學
應用經濟學系所
103
According to the 2013 yearbook of financial statistic, the total tax revenues was about 12.8% of GDP, which was relatively low compared with other countries in Asia such as Korea (20.2%) and Singapore (13.7%). To facilitate our economic development, the government has implemented several tax reform policies to create a competitive taxation environment for the entire nation. However, relatively lower tax policy has attracted speculative foreign funds flowing into Taiwan and contributed to the rapid price increasing in the real estate market. To stabilize the housing market, the government decided to implement new tax policies including Specially Selected Goods and Services Tax, which was effective on the 1st of June, 2011, and the new regulation of housing and land unity tax, which will be effective on the 1st of January, 2016. According to the data of real estate transfer of taxpayers and the cases of tax recovery, which has been verified by inspectors from local tax bureau, the checking rate is apparently low. Therefore, this study is aimed to analyze the cases of post-audited tax recovery for the Income for Property Transaction audit selection performance. To help tax inspectors select the auditing case when they do field research, this study apply GIS to analyze the tax data of real estate transfer of taxpayers and post-audited tax recovery from years 2010 to 2012. The data show that most of the post-checked tax recovery cases are from the business areas and school districts, while the average amount of tax recovery is relatively lower compared to other cases. This explains why these two factors are not significant explanatory variables for the amout of post-audited tax recovery in our regression analysis. There are only a few cases for the current value of building and net income above NT$ 3,000,000, however, the average amount of post-checked tax recovery is the highest. The regression results show that the net income and current value of building is the most important factor for the the amout of post-audited tax recovery. The effects of living in business areas and school districts are not significant. It may be because most of the cases in the school district are owned dwellings and the price risk of real estate is relatively higher the in business district. Since the new regulation of housing and land unity tax will be implemented on the 1st of January, 2016, the land price shall be considered for auditing as well. Furthermore, the database shall be established for reducing the manpower and aduting time. Once the database has been set up, we can cross reference with income for property transaction in Individual Income Tax Return more efficiently. When the difference is higher than a certain value, the system can automatically generate the income tax form for tax recovery. It will help to reduce the administration cost and enhance the auditing performance. Currently tax inspectors are facing several difficulties in tax auditing selection, therefore we recommend to exchange auditing experiences by setting up apprenticeship system and holding up seminars for performance enhancement.

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46

Li-YinWang e 王麗茵. "Investigation of the Influence between the House-Land Combination Tax and the Consumer's House Purchasing Willing Increase Level". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/86121389508391230462.

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碩士
國立成功大學
經營管理碩士學位學程(AMBA)
103
SUMMARY This research focuses on the investigation of legislation effects of house-land joint taxes on consumers’ purchase intention. It’ll be divided into six aspects to explain variables. These six aspects are behavioral attitudes, subjective norms, value differences, information gaps, hidden punishment and demography. This research uses questionnaire approach. 160 questionnaires are conducted and all of them are valid. The respondents are targeted at those who have general concept about real estate, finance, tax related industries or house-land-joint-taxes issue. This study is examined by Eview7.2 software to analyze the data and LPM to analyze the hypotheses.There are two results: 1. consumers agree with house-land joint taxes and 2.consumers think house-land joint taxes may boost real estate turnover. Key words: house-land, real estate, theory of reasoned action, Linear Probability Model ( LPM) INTRODUCTION Taiwanese think having property means having wealth; however, today’s climbing home prices become the first complaint and nightmare. To respond such sudden changes in the surroundings and to restrain unreasonably rising house prices, Ministry of Finance frames house-land joint taxes to cool off flipping properties and to stimulate the housing prices back to the normal conditions. This study tries to find out if house-land joint taxes will influence the willingness of buyers to make their decisions. Theory of reasoned action, speculative acts and demography are variables and the research analysis is based on LPM. There are two results: 1. consumers agree with house-land joint taxes and 2.consumers think house-land joint taxes may boost real estate turnover. MATERIALS AND METHODS This research is conducted by questionnaire survey. The respondents are targeted at those who have general concept about real estate, finance, tax related industries or house-land-joint-taxes issue. 160 questionnaires are conducted and all of them are valid. This study is examined by Eview7.2 software to analyze the data and LPM to analyze the hypotheses. RESULTS AND DISCUSSION There are following hypotheses in this study: H1: An obviously positive relationship exists between “ consumer’s personal behavior and subjective attitude toward house-land joint taxes” and “the willingness of buying houses.” H2: An obviously positive relationship exists between “consumer’s personal perspective, information gap and hidden punishment” and “the willingness of buying houses.” H3: An obviously positive relationship exists between “ the willingness of buying houses” and “ demography.” The final regression model to signify the F-value is 10.76575, Adjusted R-squared is 0.269283, Prob(F-statistic is 0 and Durbin-Watson stat is 1.854043. 1percent significant level indicates “positive support” and “ the volume of trade”; 5 percent significant level indicates “ yearly income”,“ residential area”, “gender” and “amount of house ownership”. The figures state these six elements are the factors that will influence consumers when they decide to buy houses. CONCLUSION This study tries to find out if house-land joint taxes will influence the willingness of buyers to make their decisions.Theory of reasoned action, speculative acts and demography are variables and the research analysis is based on LPM. There are two results: 1. Consumers agree with house-land joint taxes and 2.Consumers think house-land joint taxes may boost real estate turnover.

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47

Wan, YiYang. "Property tax pilot in Shanghai and Chongqing: increase or stabilized the selling price in china’s real estate market". 2018. http://hdl.handle.net/2097/39280.

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Master of Arts
Department of Economics
LeiLei Shen
This paper aims to examine the effect of property taxes on selling prices in China’s real estate market. I collect the data in China’s 35 major cities before and after the property tax has been implemented, and estimate the effects of property taxes using the Differences-in-Differences method. I find that the effect of property taxes in Shanghai and Chongqing does not lead to lower house prices in these two cities.

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48

Needler, Gavin U. "Aberrant expression of TAL-1 increases resistance to apoptosis in T-cell acute lymphoblastic leukemia". 2012. http://liblink.bsu.edu/uhtbin/catkey/1670306.

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T-cell acute lymphoblastic leukemia (T-ALL) is a lymphoid disorder that results from an over proliferation of immature lymphocytes in the blood and bone marrow. It has been determined that 60% of patients stricken with T-ALL aberrantly express TAL-1 and have been shown to respond poorly to chemotherapy. This research sought to determine if TAL-1 influences the expression of the Bcl-2 family members Bcl-2 (anti-apoptotic), Bad and Bax (pro-apoptotic). TAL-1 and Bcl-2 levels were elevated while Bad and Bax levels were lower in etoposide-treated Jurkat cells as compared to TRAIL-treated and dual-treated Jurkat cells in which TAL-1 and Bcl-2 levels were lower while Bad and Bax levels were elevated. These results suggest TAL-1 up-regulates Bcl-2 and suppress Bad and Bax expression in response to etoposide treatment, thus inducing an anti-apoptotic response in the cell. These results also suggest that TRAIL and the dual treatment of etoposide and TRAIL down-regulates TAL-1 and Bcl-2 expression while up-regulating Bad and Bax, thus inducing a pro-apoptotic response in the cell.
Department of Biology

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49

Davis, Ann Boyd. "Can a Financial Statement Pronouncement Increase State Tax Compliance and Revenues? Understanding the Effect of FIN 48 on the National Nexus Program". 2010. http://trace.tennessee.edu/utk_graddiss/687.

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Thesis (Ph. D.)--University of Tennessee, Knoxville, 2010.
Title from title page screen (viewed on July 14, 2010). Thesis advisor: LeAnn Luna. Vita. Keywords: Permanent tax amnesty program, FIN 48, MTC, NNP. Includes bibliographical references.

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50

FAN, CHIH-HSUAN, e 范植軒. "Study of HIV-1 TAT Manganese Superoxide Dismutass(MnSOD) Increase Danio rerio Confrontation Nitrite". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/93476559628369148732.

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Tesi sul tema "Tax increases"

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