Teses / dissertações sobre o tema "Revenue office"

Producing, marketing, and releasing movies in theatres is extremely risky, with many different variables affecting its success. In order to reduce the number of failures, it is essential that the drivers of box office performance are understood by studio managers. This paper examines the combined effect of movie characteristics and studio actions on short-term and long-term box office revenues. These factors are tested using OLS regressions to determine significance of each. The results indicate that release strategy has the biggest effect on opening weekend box office revenue, which is proven to be the best indicator of long-term box office revenue.

This thesis will discuss the emerging influence of film review aggregators and their effect on the changing landscape for reviews in the film industry. Specifically, this study will look at the top 150 domestic grossing films of 2010 to empirically study the effects of two specific review aggregators. A time-delayed approach to regression analysis is used to measure the influencing effects of these aggregators in the long run. Subsequently, other factors crucial to predicting film success are also analyzed in the context of sustained earnings.

This thesis looks at policy formulation in a Revenue Office over the nine-year period, from 1984 to 1993. It presents a case study that is based on actual events; but, because of the difficulties in reporting on the events in a large organisation without the possible influence of some staff, particularly senior management, it was decided to change the names of the organisation, the people and policies. The thesis is based on an examination of a number of policy initiatives that were 'quilted' together. Its focus is not on the contents of the policies or primarily on their economic success, but on the bureaucratic and stakeholder processes involved in their formulation. The purpose of the thesis is to provide a way of understanding events in organisations that are portrayed or categorised by research as policy formulation. Policy formulation is considered to be a core process in organisations, but it is still poorly understood or explained by current models, particularly those based on a rationalistic view of the world. Many of these models have their roots in economic theory and rationality, which promotes the idea that policy is a fundamental and almost inevitable part of organisation goal attainment. These ideas permeate and structure the theory and depiction of organisations and, hence, the way we understand the nature of the social actions and interactions supporting policy formulation. The thesis rejects the assertion that organisations move in a consistently calculated and logical direction based on goal setting and developing policies to meet objectives. An alternative view is proposed: that policy formulation must be understood within the phenomenon of an organisation where people enact a particular form of social reality. Under this model organisations are created and maintained by social processes that are continually executed by people. In this context, individuals and groups use processes of negotiation and power to manipulate and re-define the meanings attributed to problems and solutions to maintain a perception of consistent and coordinated change and goal attainment in policy formulation. This social practice is an attempt to define reality and maintain legitimacy for the policy changes. Thus, the emphasis is on social processes rather than outcomes, thereby focusing on the development and maintenance of perceptions of problems and solutions. This thesis analyses policy formulation as a distinctive kind of social practice using a case study of policy developments in a revenue office, as a means of explaining the basic nature of ongoing corporate life. The case study explores the way that core revenue office policies, proposed as 'logical' change, were formulated by individuals and groups who constantly used 'legitimising' management models and principles, agenda management, and bargaining and power processes to negotiate, influence, modify and manipulate the perceptions of change. The aim is to explain how policy options were generated in the 'Charisma period', to examine their origins and how they were acted upon, and to develop a set of summary concepts that might be used to understand policy development behaviours.
Master of Commerce (Hons)

Lean philosophy is based on the continuous quest to improve the organisation’s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation‘s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. According to Hanna (2007:1), service industries, in general, are a long way behind manufacturing in terms of operations and improvements, and not all lean manufacturing ideas translate from the factory floor to office cubicle. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency, customer service and enhance the embedding of a continuous improvement culture in the South African Revenue Services East London office Taxpayer Service business area. The activities that took place in the Taxpayer Service business area from 21 July 2008 until 31 October 2008 were observed. During the observation period, taxpayer services staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The movements of taxpayers who visited the branch office were monitored and the time it took for taxpayers to be assisted was measured as well as the time it took taxpayers to be assisted by a service agent or service consultant. To see if the available resources were used efficiently, the numbers of service channels available were compared to the number of service channels occupied. The results of the survey and observations are analysed and interpreted.

This thesis explores the potential use and implementation of a revenuemanagement model for coworking operators. With a critical realism philosophyand abductive approach, a quantitative study using primary data from a coworkingoperator has been conducted. Based on a comprehensive literature review, wehave found that much research is done on revenue management in the airline andhotel industries. However, we found no research on revenue management modelsthat intend to optimize revenue for coworking operations. Hence, this thesis aimsto fill this gap in existing academic research. Features from revenue managementmodels used in the hotel and airline industries are identified and analyzed with theobjective of implementing these in the coworking industry to efficiently maximizerevenue. The paper proposes the use of multinomial logit (MNL) model in theprocess of market segmentation; this method allows one to determine whichfactors influence the different segments. Moreover, the MNL model is used todefine the demand function from which a probability (probable?) distributionof total demand can be separated into demands representing each product class.Furthermore, the demand is used to calculate protection limits according to theExpected Marginal Seat Revenue (EMSR) model, with the objective of allocatingcapacity to the highest-yielding customers.Results indicate that the MNL regression is an effective tool to analyze themarket segmentation and demand allocation for coworking operators. Afterour successful analysis, we are prepared to argue with confidence that revenuemanagement models are applicable to coworking operations.
I denna uppsats undersöker vi den potentiella användningen och genomförandetav intäktsoptimeringsmodeller för coworking operatörer. En kvantitativ studiemed primär data från en coworking operatör har genomförts med en kritiskrealismfilosofi och ett abduktivt tillvägagångssätt. Det finns mycket forskningkring intäktsoptimering, framför allt inom flyg- och hotellbranschen, men ingensom behandlar intäktsoptimeringsmodeller med avseendepå coworking operatörer. Denna masteruppsats syftar till att bidra med kunskapför att fylla gapet kring revenue management för coworkingkontor, som saknas ibefintlig, svensk akademisk forskning idag.Vitala funktioner som utgör intäktoptimeringsmodeller ämnade för hotellochflygindustrin har identifierats och analyserats med målet att utforskamöjlig implementering för coworkingoperatörer. I uppsatsen genomförsen marknadssegmentering med hjälp av en multinomial regressionsanalys.Vidare görs en multinomial regressionsanalys med samtliga produktklasser somberoende variabler, för att få ut sannolikhetsfördelningen för vilka produkter somefterfrågas av den totala efterfrågan. Resultatet kan användas för att optimeratotala intäkterna genom att beräkna hur många platser som bör reserveras åthögt avkastande kunder, och hur många som kan hyras ut i tidigt skede. Förändamålet har vi tillämpat den så kallade Expected Marginal Seat Revenuemetoden, EMSR.Resultatet indikerar att multinomial logistisk regression är ett effektivt sätt attanalysera marknadssegment och styra efterfrågan till önskad produktklass. Samtatt användandet av rekommenderad revenue management modell är applicerbarpå coworking verksamheter. Alternativt: Resultatet indikerar att: i. multinomiallogistisk regression är ett effektivt sätt att analysera marknadssegment och styraefterfrågan till önskad produktklass. ii. användandet av rekommenderad revenuemanagement modell är applicerbar på coworking verksamheter.

Thesis (M.Com. (Hons.)) -- University of Western Sydney, 2001.
"A thesis presented to the School of Management, College of Law and Business, University of Western Sydney for the degree of Master of Commerce (Honours)" Bibliography : leaves 178-192.

I detta arbete undersöktes vilka de främsta framgångsfaktorerna var med avseende på biointäkter för en amerikansk film i produktions- och distributionsfasen. Analysen av produktionsfasen baserades på filmer mellan åren 2010-2014 och bestod dels av en övergripande regressionsanalys över alla filmer och dels en genrespecifik regressionsanalys. Undersökningen av distributionsfasen grundade sig i 4p modellen för att visa på filmbolagens strategiska möjligheter. Resultaten visade att det fanns signifikanta faktorer som påverkar biointäkterna både positivt och negativt. Däribland var uppföljare och budget de två faktorerna som hade störst positiv påverkan på biointäkterna för majoriteten av regressionsmodellerna. Den genrespecifka analysen visade även på skillnader för vilka faktorer som bidrar till att öka biointäkterna för de olika genrerna.
This work examined the main drivers behind box office success for American movies in the production- and distribution phase. The data sample consisted of movies released between 2010 and 2014. An overall regression analysis of all movies as well as a genre specific regression analysis were made. The 4ps model of marketing was used to investigate a film studio’s strategic possibilities during the distribution of a film. The results showed that it was possible to determine significant drivers behind a movie’s revenue. Budget and sequel were the two factors that had the largest positive˛ effect on revenue for the majority of the regression models. The genre specific analysis showed that the impact of each factor varied between genres.

This thesis aims essentially at a re-evaluation of the marginalisation that conventional critical assessment makes of Jane Austen's epistolary novella 'Lady Susan' (1794-1795). The consensus within Austen studies, one that has largely been unchanged and unchallenged since the time of the first professional academic accounts of Austen's work (and in turn influenced by the C19 view of the writer) is that 'Lady Susan' is an artistic failure, a regressive step in Austen's stylistic development and, most fundamentally, that its epistolarity is a constraint on the technical progress that Austen appeared to be making in work prior to this, most notably, the unfinished third-person novella "Catharine, or The Bower". The thesis provides a close reading of 'Lady Susan' and of 'Catharine' and in marked opposition to the consensus, concludes that 'Lady Susan' is an emphatic step forward in Austen's stylistic progress, most particularly through the manner in which it establishes a moral framework from within which to develop character and plot, its attainment of incipient narrative voice through a complex use and exploitation of epistolary polyphony (thereby foreshadowing the omniscient third-person narrators of Austen's mature fiction, in addition to its experimentation with a form of free indirect speech) and the markedly plausible realism that is present throughout the novella. Austen's termination of the epistolary section (the novella being concluded in third-person narrative - an ending that was added some time later and which is generally viewed as her own recognition of epistolary limitation), in the view of this thesis, therefore cannot be attributed to stylistic inadequacy or constraint, and obliges other motives to be posited. The thesis then proceeds to move from text into context and assesses the extra-literary factors that may have prompted Austen's abandonment of the epistolary section, according a co-centrality to the character of Catherine that has never before been emphasised in Austen studies and the consequences of which suggest the writer’s political engagement with “the French Question”, and with political concerns in general, at an age that is far earlier than most critics usually accept (‘Lady Susan’ was written when Austen was 19). Beyond the text itself, our close assessment of a broad range of critical views (both on ‘Catharine’ and ‘Lady Susan’) lead us to posit that the critical insistence on the novella’s inferiority and regressiveness, both of which claims we strongly refute through our close reading of the text, in fact corresponds to a determinedly evolutionary manner of understanding novelistic development, on that in turn derives from Ian Watt’s account of the rise of this literary form. In accordance with standard academic procedure, the thesis begins with a critical review—in this case, of epistolary studies— including studies that monographically consider Austen’s work. It also considers the role of Austen’s private correspondence in the broader question of literary epistolarity. The thesis terminates by adding to its conclusion the obligatory outlines of what we deem to be valid and necessary further research into this subject and related issues.

Introduction Movies are considered entertainment goods. Entertainment is one of the experience industries. Intangibility, perishability and heterogeneity are the most significant characteristics of the movie industry. An emotional reaction of consumers cannot be calculated in the same sense that most other physical goods can. If the movie succeeded in meeting the expectations, ticket price decreases will not necessarily indicate further purchases in the future. There are high risks and uncertainty in the movie industry. Purpose The purpose of this paper is to define through a hedonic price theory establishing whether the recognition is a significant factor to the global success of movies. The global success of the movies is determined by the global box office revenue. There are eight independent variables tested in this paper: global movie popularity, global popularity of the directors, global popularity of the authors, fame (determined by wining Academy Award), major studios, sequel, family genre and animation genre. Only one control variable, which is year of release, is included. Method The paper uses empirical model and the data set along with the results of the empirical analysis to achieve the purpose. Only secondary data were collected for the paper. Conclusion To reduce uncertainty in movie industry box office revenue, according to the data collected, recognition is significant to the consumers’ willingness to pay. The willingness to pay is determined by the global box office revenue. Only four independent variables, namely: sequels, Academy Award, the global popularity of the directors and the global popularity of the authors of the original script, are significant recognition factors to the global box office revenue. Movie producers shall be aware that consumers have to make sure utility gained from the consumption exceeds the costs in order to make purchases. Based on the sample collected, it can be summarized that consumers of the movie industry in general rely on previous consumption and recognition to reduce risks and uncertainty in terms of making purchases.

The Inland Revenue Department (Inland Revenue) launched the Industry Benchmarking Programme (Benchmarking Programme) in 2011; which closely followed the Small Business Benchmarking Programme (SBBP) which was released by the Australian Taxation Office (ATO) in 2009. These programmes took data from tax returns and other sources, and turn this into a series of financial benchmarks for specific industries. The data from these programmes was then published on the respective websites of Inland Revenue and the ATO. It was envisaged by both tax administrations that this data would be used by taxpayers to benchmark their financial performance against others in their industry. The Benchmarking Programme was designed to assist Inland Revenue with its compliance strategy and to better its their audits. This exploratory research was mainly focused on the use (or lack of) of Inland Revenue’s Benchmarking Programme by taxpayers and tax practitioners. Other aspects of the Benchmarking Programme were investigated. Interviews with six tax practitioners were conducted, supplemented by documentary analysis of the Benchmarking Programme and other sources of data. It was found that the tax practitioners do not use the data for several reasons, including issues with the integrity of the data and its usefulness. It suggested that taxpayers do not use the data from the Benchmarking Programme, and indeed may not have any knowledge of it. The overall impact of the Benchmarking Programme was deemed to be minimal. Several recommendations were to be presented for consideration by Inland Revenue as a result of the findings in the project.

In this study, it is aimed to analyze the learned (ilmiye) group that was important part of the military class of the Ottoman Empire and the ilmiye group had three important members. They were judges (kadis), professors (mü
derrises) and muftis (mü
ftü
s) and they were analyzed from the beginning to the end of the career line as a dynamic process. Due to the vast nature of the subject, one needed to delimit the research in terms of time and space. In that regard, it was chosen the 18th century and the districts belonging to the Anatolian kazâ
skerlik (chief justice). Due also to the impossibility to cover the whole Ottoman eras of six hundred years, the eighteenth century was chosen, the period following the classical period and preceding the era of modernization. This was because the 18th century was the era when the classical institutions of the Ottoman Empire could no longer resist the forces of change. The extent of changes, which took place in this century, might constitute a topic for other researches. On the other hand, the need to delimit the area of research to the Anatolian chief justice (kazâ
skerlik) was a result of technical and methodological necessity.

The thesis investigates a connection between the publishing industry and the film industry. It analyses whether films based on best-selling books have higher revenues and return on investment compared to films based on unsuccessful books or original scripts. Data for years 2009 -- 2015, focusing on the U.S. entertainment industry, show that film adaptations of best-selling books reach higher revenues during their opening weekend of the theatrical release. The Bestseller Effect weakens once the information about film's quality becomes available to the audience. The success of a book plays negligible role in film's returns on investment. The results of analysis also show great positive significant impact of the production budget, the star cast, films quality and sequels on the films'financial performance.

Governments around the world want to deliver better education, better health care, better pensions and better transportation services. They know that impatient electorates want to see change, and fast. But, the funds required to meet such expectations are enormous, particularly in the many developed economies where populations are aging and the public sector's productivity has not kept pace with that of the private sector. The need to get value for money from governments at all levels is therefore under the spotlight as never before. However, cost-cutting programmes that seek savings of 1 to 3% per year will not be sufficient and, in some cases, may even weaken the quality of service (Bhatia & Drew, 2006). One of the key innovative means to improve productivity, and do more with less, is through the implementation of lean initiatives. The purpose of this study is to conduct an 'Assessment of the status of lean implementation at selected SARS (South African Revenue Service) branch offices'. Literature review was conducted to investigate the origins of lean and how the service industry tapped from this philosophy, which was initially developed for the manufacturing sector. The lean philosophy has now been widely adopted in various service industries, from government agencies such as the South African Revenue Service to financial institutions such as ABSA bank, including the healthcare industry. The findings of the research indicated that even though the organisation has made a strategic decision to implement lean, this has not been entirely successful as there is a lack of understanding of lean among managers and team leaders. There are some pockets of excellence though. The researcher recommends that a comprehensive road map be developed to guide the organisation into a sustainable lean implementation.

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The Public System of Digital Bookkeeping SPED was developed with the aim of enabling greater integration between the tax administrations themselves then between them and taxpayers through the use of technology and, consequently, the socioeconomic standard, in a unique environment, raising tax collection efficiency and ultimately reducing the costs of administration and compliance. The purpose of this research was to examine whether public investment directed to the establishment and maintenance of the project actually resulted in a reduction in the costs of tax compliance temporary and permanent. The random Survey method was not used as a mechanism for data collection. The questionnaire containing 22 questions was sustained in the forecasting model of regulatory impact developed and applied by the Australian Taxation Office ATO in your country, adapted to identify reduction in compliance costs related to three specific organizational aspects: People, Technology and Contracting Services Consulting. The questionnaire was emailed to 20 people with executive position or managers directly involved in the project in SPED size businesses and distinct segment. Responded to the survey 20 of the 20 companies. The data collected were analyzed through descriptive and exploratory, in the latter case using the cluster analysis. The survey approach has met both the qualitative and the quantitative research. The results indicate that the SPED caused an increase in compliance costs temporary and permanent, mainly due to the implementation strategy defined and applied solely by the public administration. The analysis also allowed evidence that public investments directed to the implementation and maintenance of SPED comparatively similar to private investments directed to the same end, which shows a tendency to shift costs of administration for compliance costs for taxpayers
O Sistema Público de Escrituração Digital SPED foi desenvolvido com o fito de possibilitar maior integração entre as próprias administrações tributárias, depois entre elas e os contribuintes, através do uso de tecnologia e, consequentemente, de dados socioeconômicos padronizados, em um ambiente único, elevando a eficiência arrecadatória e, finalmente, reduzindo os custos de administração e de conformidade. O propósito desta pesquisa foi analisar se os investimentos públicos direcionados ao estabelecimento e manutenção do projeto realmente resultaram em redução nos custos de conformidade tributária temporários e permanentes. O método Survey não aleatório foi utilizado como mecanismo de levantamento de dados. O questionário desenvolvido contendo 22 questões foi apoiado no modelo de previsão de impacto regulatório desenvolvido e aplicado pela Australian Taxation Office ATO em seu país, adaptado para identificar redução nos custos de conformidade relacionados a três vertentes organizacionais específicas: Pessoas, Tecnologia e Contratação de Serviços de Consultoria. O questionário foi enviado por email a 20 pessoas com cargo de direção ou gerência diretamente envolvidos no projeto SPED em empresas de tamanho e segmento distintos. Responderam à pesquisa 20 das 20 empresas. As informações coletadas foram analisadas sob a ótica descritiva e exploratória, neste último caso utilizando-se da análise de cluster. A abordagem de pesquisa realizada atendeu tanto à pesquisa qualitativa como a pesquisa quantitativa. Os resultados obtidos indicam que o SPED provocou aumento dos custos de conformidade temporários e permanentes, sobretudo, devido à estratégia de implementação definida e aplicada unicamente pela administração pública. A análise também possibilitou evidenciar se os investimentos públicos direcionados para a implantação e manutenção do SPED são, comparativamente, semelhantes aos investimentos privados direcionados para o mesmo fim, o que demonstra tendência de transferência dos custos de administração para os custos de conformidade dos contribuintes

Examensarbetet utgörs av en sammanfattning av tre genomförda nybyggnadsprojekt. Foton, ritningar och skisser visar hur arkitektoniska koncept omsatts från vision till verklighet. Gemensamt för projekten är att målbilden varit inriktad på nytta, identitet och mervärde.   Kanal 5 i Stockholm är en mindre glasbyggnad som blivit en symbol för omvandlingen av ett helt innerstadskvarter, där verksamheterna ändrats från industri och hantverk till arbetsplats för idéprojekt och mediaproduktion. Byggnaden fungerar som huvudentré till äldre lokaler som renoverats. Stadsutveckling. Kommunikation. Landmärke.   Canon i Solna är ett medelstort kontorshus som i sitt utförande förenar en värdeneutral prefabriceringsestetik med det globala hightech-företagets krav på attraktiv arbetsmiljö, representativitet och profilering. Kontakt, öppenhet och överblick präglar byggnadens inre organisation. Effektivitet. Varumärke. Gränssnitt.   Swedbank Stadion i Malmö är resultatet av en hel regions långsiktiga uppslutning kring det lokala fotbollslaget, Malmö FF. Ett renodlat fotbollsstadion, en teaterscen för utpräglad fankultur, en intäktsmaskin för klubben i dess strävan mot etablering i det internationella finrummet. Interaktivitet. Historia. Intäkter.
The thesis consists of a summary of three completed projects. Photographs, drawings and sketches demonstrate how architectural concepts have been carried through into real buildings. Common to these projects is the clear focus on utility, identity and added value.   Kanal 5 in Stockholm is a small glass building. It has become a symbol of the transformation of an entire city block, where operations have changed from industry and crafts to work on conceptual content and media production. The building serves as the main entrance to the older renovated premises. Urban development. Communications. Landmark.   Canon in Solna is a medium-sized office building. Its design combines the anonymous aesthetics of prefabrication with the global high-tech company's requirement for an attractive working environment, hospitality and profiling. Connection, transparency and visibility characterize the building's interior organization. Efficiency. Branding. Interface.   Swedbank Stadion in Malmö is the result of an entire region's long-term commitment to the local football team, Malmö FF. A genuine football stadium, a theatre for a devoted fan culture, a cash machine for the club in its ambition to establish itself in the international community. Interactivity. History. Revenue.

Dans cette these, nous avons analyse les questions suivantes: les determinants de l'offre de travail et de l'allocation du temps aux activites non marchandes des femmes mariees; la determination simultanee des transferts, de la fecondite et de l'offre de travail des femmes mariees; et l'impact de l'offre de travail des femmes mariees et des transferts sociaux sur la distribution du revenu familial. Le modele theorique repose sur la theorie microeconomique, en particulier sur la version recente de la theorie neo-classique du comportement du consommateur. Les aspects mathematiques de cette theorie sont presentes, de meme ses predictions pour les test empiriques. Les predictions theoriques du modele sont testees empiriquement, utilisant des methodes econometriques d'estimation alternatives. Les resultats empiriques sont corriges de certains problemes econometriques comme l'heteroscedasticite, le biais d'autoselection, le biais de simultaneite et le biais d'echantillon tronque. L'analyse empirique a ete effectuee a partir des donnees de l'enquete transversale cnaf-credoc (1971) sur les familles francaises. Les resultats empiriques de cette etude permettent non seulement de tester les predictions de la theorie, mais egalement d'expliquer l'evolution du taux de participation des femmes mariees, les formes (temps plein temps partiel) et l'importance (nombre d'heures travaillees) de cette participation. Notre analyse indique clairement que les elasticites de l'offre de travail sont tres sensible (i) a la methode d'estimation (ii) a l'ensemble des variables exogenes utilisees comme variables de controle (iii) au traitement de certaines variables comme exogenes ou endogenes. Enfin, nous avons examine les effets des choix familiaux d'activite feminine, des revenus et de la production domestique de l'epouse, et des transferts sociaux sur la distribution des revenus entre familles en utilisant quatre mesures de l'inegalite.

Bakgrund: Filmklimatet har gjort det svårt för producenter att nå lönsamhet och fånga en stor biopublik. Under 2014 var det 78 % av svensk film som gick med förlust. Filmbranschen har genomgått stora förändringar till följd av digitaliseringen, där den nya tekniken har resulterat i en stor flexibilitet som har medfört att biograferna snabbare kan svara på biopublikens efterfrågan. Filmer kan numera snabbt plockas bort från biorepertoaren. Det har resulterat i att gapet mellan filmer som går bra och filmer som går dåligt har ökat. Aktörer talar om en bransch som präglas av turbulens, osäkerhet och risktagande, där den primära inkomstkällan för producenter är intäkter som genereras från bio. Producenters strategiska val blir allt viktigare för en films överlevnad.  Syfte: Studiens syfte är att undersöka vilka strategiska val en producent kan använda sig av för att en film ska erhålla höga intäkter och nå lönsamhet. Metod: Studien använder sig av en kvantitativ metod som utgår från en deduktiv ansats där 111 filmer har studerats genom regressionsanalyser.  Resultat: Studien har identifierat att budget och huvudrollsinnehavare påverkar en films intäkter. Det går det inte att urskilja vilka strategier som leder till att en film blir lönsamhet.

La thèse contient six essais sur l'immigration, le revenu relatif et la redistribution. Les chapitres 2, 3 et 4 forment un ensemble cohérent; l'analyse porte sur l'effet de l'immigration et de la diversité ethnique sur le soutien en faveur d'une politique redistributive et de l'état providence au sein de la population non-immigrée. Les chapitres 5, 6 et 7 sont indépendants. Dans le chapitre 5, j'utilise l'information sur les visites des immigrants dans leur pays d'origine pour tester le modèle proposé par Falk et Knell (2004) sur la corrélation entre les aptitudes professionnelles et le revenu de référence des immigrants. Dans le chapitre 6, j'analyse les différences du pouvoir de négociation au sein des couples entre les Allemandes de l'Est et celles de l'Ouest en estimant un modèle collectif d'offre de travail du ménage. Finalement, le chapitre 7 présente une étude sur l'effet de la satisfaction au sein du couple sur la probabilité d'une séparation
This thesis contains six essays on immigration, relative income, and redistribution. Chapters 2, 3, and 4 to coherent whole; ail three deal with the question of whether immigration and ethnic diversity weaken native support for redistribution and for the welfare state in general. Chapters 5, 6, and 7 each stand on their own. In chapter 5 I use information on immigrants' return visits to their countries of origin to test a model by Falk a Knell (2004) about the link between ability and one's reference income. In chapter 6, I use the collective mode of household labour supply to study whether there are differences in bargaining power between East and West German women. Finally, in chapter 7 my coauthors and I study whether not only the level of happiness, but also the difference in happiness between spouses is associated with the probability that a couple will separate

Cette thèse enrichit l'analyse des systèmes fiscaux et sociaux en combinant microsimulation et modèle d'offre de travail des ménages. Le modèle à choix discrets est d'abord appliqué pour analyser comment deux types d'aides à l'emploi, familiale et individualisée, réussissent à réduire la pauvreté et l'exclusion sociale en Europe. Nous spécifions ensuite plusieurs modèles emboités permettant de tester et de rejeter les restrictions habituellement faites sur les préférences et la rationalité des ménages. Nous stimulons alors l'individualisation de l'impôt sur le revenu en France à partir d'un modèle collectif d'offre de travail. L'effet distributif intrafamilial propre à ce modèle apparaît faible en comparaison des effets calssiques. Enfin, nous proposons une interprétation en terme d'effort productif du modèle collectif. Les résultats de l'évaluation du bien-être social changent significativement lorsqu'on prend en compte les utilités des individus et non plus celles des ménages
This thesis improves the analysis of taxt-benefit systems by combining microsimulation techniques and household labor supply models. Firstly, we apply the discrete-choice model to analyze how two types of inwork transfers - a family-based tax credit and an individual wage subsidy - perform in reducing proverty and social exclusion Europe. Secondly, we suggest several nested models which allow to test and to reject the restrictions usually imposed on leisure-consumption preferences and household rationality. Thirdly, we simulate the individualization of the French income tax using a colective model of labor supply. The intrahousehold distributive effect appears weak compared to traditional effects. Finally, we reinterpret the model in terms of productive effort and retrieve individual productivities by inverting the optimal collective program. The social welfare evaluation differs when individual utilities rather than households' welfare enter the social planner's objective function

Les rapports entre le Trésor français et les banques centrales africaines de la zone franc sont fondés sur la garantie de convertibilité externe que la France accorde aux francs CFA. De la sorte, le Trésor français convertit de manière illimitée les francs CFA en euro et en d’autres monnaies. Par ailleurs, la BCEAO et la BEAC sont protégées contre le risque d’épuisement des réserves de change car, elles peuvent puiser théoriquement de façon illimitée en cas de rupture de changes sur les réserves françaises. La mise en oeuvre de cette solidarité repose sur un mécanisme particulier appelé : comptes d’opérations. Hérité de la période coloniale, ce principe oblige les instituts d’émission africains en vertu des accords de coopération monétaire signés avec la France au lendemain des indépendances et rénovés en 1972 et 1973, à déposer 65 % de leurs réserves de change sur ces comptes. Cette quotité a été ramenée depuis la réforme de 2005 à 50%. Le Trésor français verse des intérêts à ces comptes lorsqu’ils sont créditeurs alors qu’il prélève des intérêts en cas de débit. Cette coopération vise deux objectifs principaux : la solidarité monétaire et le développement économique par le biais d’une solidarité monétaire sécurisée. Cette coopération a donné naissance à des institutions qui oeuvrent en vue d’atteindre ces objectifs. Lors de l’adoption de l’euro à l’échelle européenne en 1999, la France a pu obtenir de ses partenaires européens la reconnaissance de la nature budgétaire des accords qui la lient à ses anciennes possessions d’Afrique pour continuer à garantir les francs CFA. Cette coopération comporte cependant beaucoup d’inconvénients qui incitent au dépassement du cadre actuel
The monetary agreements of France and the CFA franc zone are based on the permanent free convertibility of the CFA. In this case, the French Treasury supports the free convertibility of the CFA franc into Euros and other currencies with a fixed change rate. The BCEAO and the BEAC accordingly cannot suffer from the lack of changes risk for, they are both guaranteed by France. Such a parity and interdependence principles inherited from the colonial period was renewed in the 1960's up to 2005 reforms. The main goals of this cooperation are the economical development and monetary solidarity safety. Some institutions have been created in order to achieve those goals. In anticipation of the coming of the Euro in 1999, the competent French authorities convinced the European Union to maintain the monetary agreements France has with the African countries using the CFA currency. Nevertheless, such agreements compound some shortcomings which require new ideas

Cette thèse a pour but de contribuer à la connaissance des facteurs et processus politiques agissant sur les finances des collectivités locales. Cette problématique est étudiée à partir d'une analyse empirique des comptes des communes françaises. Les deux premiers chapitres de cette thèse visent à étudier les liens entre décideurs politiques de différents échelons de pouvoir public et leur impact sur l'allocation territoriale de fonds publics d'investissement. L'analyse se concentre sur les subventions d'investissement reçues par les municipalités, et montre un impact important du cumul des mandats ainsi que de la carrière d'élu local des responsables politiques nationaux sur l'allocation de ces transferts. Le troisième chapitre de cette thèse vise à évaluer l'impact des inégalités de revenu au niveau municipal sur les décisions de finance publique locale. Cette analyse s'inscrit dans une abondante littérature en Économie Politique visant à déterminer l'impact de la distribution des revenus sur les processus de décision publique. Les résultats montrent un rôle significatif des inégalités de revenu sur les niveaux d'infrastructure publique municipale et de taxation locale
This thesis aims at bringing new knowledge on political factors and processes affecting local governments. This investigation is made through an empirical analysis of French municipalities’ accounts. The first two chapters of this thesis investigate the impact of links between politicians of different tiers of government on the territorial allocation of public investment funds. The analysis focuses on discretionary investment grants received by municipalities. Evidence shows an important impact of multiple office-holding, and a significant influence of top national politicians’ career in local councils on the allocation of these transfers. The third chapter of this thesis aims at studying the impact of local income inequality on local public decisions. This work contributes to an important literature in Political Economy on the impact of income distribution on political processes. Evidence suggests a significant role of income inequality on local public investment and local taxation

Le football professionnel est devenu une industrie du spectacle audiovisuel dont il tire une partie importante de ses revenus. Cependant, les recettes dites Matchday et les revenus annexes de la billetterie constituent un gisement de croissance important pour les clubs français. Ceux ci devraient pouvoir maitriser les capacités offertes au public du spectacle vivant dans les stades et devenir propriétaires de leurs enceintes en utilisant la technique des baux emphytéotiques. Les politiques de prix variables ou de prix dynamiques conduites dans d’autres secteurs comme les transports, l’hôtellerie ou les centres de loisir sont applicables dans la gestion de la billetterie. La digitalisation de l’offre ouvre de nouvelles perspectives de relation client. Elle améliore la traçabilité des consommateurs et permet de déterminer leur propension optimale à payer. Les solutions de CRM, Customer Relationship Management améliorent la connaissance client et permettent de mieux segmenter l’offre pour mieux adresser les différents publics du stade. Dans une activité fondée sur l’incertitude du résultat mais sur la certitude des coûts de production, les ressources digitales permettent de fidéliser les différentes catégories de fans et d’augmenter le panier moyen. Les clubs français très engagés dans la gestion à court terme ont négligé les outils du pricing et tardent à adopter les solutions digitales qui ont donné des résultats satisfaisants dans des secteurs comparables. Nous formulons des propositions adossées à des expérimentations concrètes pour augmenter les performances de la billetterie dans le secteur de l’industrie du football en France
Football has become a major industry of entertainment for TV networks and also for companies running football squads. TV rights represent at least 50% of the French clubs incomes. Meanwhile, most of them have disregarded Matchday revenues. For a large majority of them, they don’t own their arenas. Moreover, they play in (too) large stadiums with overcapacities according to average attendances. This is why average prices are below the European average price when we compare French League One with the other major’s championships in Europe. In this field, we suggest long-term leases between public owners and football firms in order to transfer both property and ability to refit arenas and stadiums. In addition, French firms running football clubs have not yet fully used technics of variable prices and dynamic prices. They should also display CRM resources in order to address each segment of costumers, including fans, year ticket holders, walk in customer or families. The target is to hit as close as possible the willingness to pay of each category of customers. We have experienced such policies for Year ticket holders in French third division. Digital resources increase customer insights and sustain cross selling policies increasing revenues as it is done in other comparable sectors such as air transportation, leisure parks, hotels and resorts. We make some suggestions and recommendations to strengthen home revenues in the French professional football League

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The proposal of this work is the production of a case study in two law offices of different dimension considering the number of lawyers in order to get how the revenue and payroll cycle are presented and what are the impacts on the measure of professional productivity and the fiscal aspects adopted. After getting the information about the main activities connected to the cycles studied, it was done a comparison with theoretical basis extracted from books, articles, sites and specialized magazines, mainly in the national ambit and some sources from North America. By using of case study tool, that was the use of a questionnaire with seven questions directed to the administrators of the fifties law offices more admired in Brazil in 2009, it has got some data related to more relevant aspects of revenue and payroll cycle, besides the questions of the fiscal aspects adopted and the professional productivity. The intention was to compare the law offices studied with the answers collected from the other offices selected from the list of the most admired of the country in 2009 of Anuário - Análise Advocacia 500 and to cross the data obtained by the case study with the theoretical sources developing the analysis of the results obtained
A proposta deste trabalho é a realização de um estudo de caso em dois escritórios de advocacia, de diferentes portes em relação ao número de advogados, a fim de levantar como os ciclos de receitas e gastos com pessoal são apresentados e quais seus impactos na medição da produtividade dos profissionais e no regime tributário adotado. A partir do levantamento do funcionamento das principais atividades ligadas aos ciclos estudados, foi realizada uma comparação com a base teórica extraída de livros, artigos, sites e revistas especializadas, principalmente no âmbito nacional, bem como algumas fontes do mercado norte-americano. Por meio da ferramenta de estudo de caso, que foi a utilização de um questionário com sete perguntas direcionadas aos administradores dos cinqüenta escritórios de advocacia mais admirados do Brasil em 2009, foram levantados dados com relação aos aspectos mais relevantes dos ciclos de receitas e gastos com pessoal, além das questões do regime de tributação adotado e a forma de remuneração dos profissionais em relação à medição da respectiva produtividade. O intuito foi o de fazer uma comparação entre os escritórios estudados e a pesquisa com outros escritórios, que foram selecionados da lista dos mais admirados do país em 2009 do Anuário - Análise Advocacia 500, e realizar o cruzamento dos dados obtidos pelo estudo de caso com as fontes teóricas, desenvolvendo a análise dos resultados obtidos

Pendant des décennies, les économistes se sont intéressés à étudier pourquoi et comment les agents s'entraident, en accordant une place particulière à l'analyse des transferts de revenus privés. Les applications récentes comprennent des sujets très divers tels que: l'analyse de l'accumulation du capital, la cohésion sociale etla solidarité, le marché de l'assurance et des taux d'intérêt, les stratégies de gestion des risques face aux chocs négatifset les politiques gouvernementales.La présente thèse analyse de quelles manières les décisions de transfert entre ménages, les envois de fonds internationauxet les transferts intra-ménages ont un impact sur cinq aspects fondamentaux du développement:(i) les interactions sociales, (ii) le travail de marché et domestique, (iii) les dépenses, (iv) la nutrition et (v) la santé.Trois questions de recherche sont traitées en utilisant des données provenant de la Colombie, de l'Équateur et du Pérou, ainsi que de multiples techniques économétriques. Premièrement, y a-t-il une relation entre les transferts entre ménages et la distance entre les donateurs et les récepteurs? Deuxièmement, faire des envois de fonds internationaux modifie-t-il de manière asymétrique l'offre de travail, en fonction des caractéristiques individuelles? Troisièmement, avoir recours des transferts intra-ménages influence-t-il les habitudes de dépenses, la nutrition et la santé au sein des ménages?Les résultats suggèrent que les transferts de revenus privés jouent un rôle clé de redistribution, en modifiant leniveau de vie et en améliorant le bien-être des individus. Dans des contextes de pauvreté, où les mécanismes d'apparentant à une sécurité sociale sont rares, où l'informalité est courante, où les institutions sont fragmentées et où le secteur public est faible, les transferts d'argent et en nature entre ménages constituent des stratégies essentielles de subsistance. Ainsi, améliorer notre compréhension de cette dimension des comportements sociaux est fondamental
For decades, economists have been interested in studying why and how agents support eachothers, giving a special place to the analysis of private income transfers. Recent applicationsinclude very diverse topics such as: the analysis of capital accumulation, social cohesion andsolidarity, market insurance and interest rates, risk-coping strategies against negative shocksand government policies.The present dissertation analyzes how inter-household transfer decisions, international remittancesand intra-household transfers contribute to shape five fundamental aspects of development:(i) social interactions, (ii) market and household work, (iii) spending patterns, (iv)nutrition and (v) health.Three research questions are addressed using applied data from Colombia, Ecuador and Peru,and multiple econometric techniques. First, is there a relationship between inter-householdtransfer dynamics and distance between donors and receivers? Second, do remittances asymmetricallyshape labor supply responses depending on people’s characteristics? Third, dointra-household transfers influence spending patterns, nutrition and health outcomes?Results suggest that private income transfers play a key re-distributive role, shaping agents’living standards and improving individual and social well-being. In contexts of economic deprivation,where social safety nets are scarce, informality is at stake, institutions are highlyfragmented and the public sector is weak, money and in-kind help from other households orindividuals constitute crucial livelihood strategies to get through the economic world. Thus,enhancing our understanding of this dimension of social behaviors is a must

Дана робота присвячена питанню підвищення енергоефективності суміщеного освітлення будівель, за рахунок збільшення частки природного світла та використання систем керування штучним освітленням.. Було розглянуто варіант з боковим природним освітленням офісних приміщень. Визначено вплив світлотехнічних та теплотехнічних параметрів світлопрозорих зовнішніх огороджувальних конструкцій на сумарний енергетичний баланс приміщення. Дослідження щодо ефективності використання природного освітлення було проведено на основі використання коефіцієнту природного освітлення, який характеризується відсотковим відношенням природної освітленості у будь-якій точці в середині приміщення до одночасно виміряної на тому ж рівні освітленості зовнішньої горизонтальної площини рівномірно розсіяним світлом усього небосхилу. В роботі розглянуто вплив геометричних параметрів приміщень та світлопрозорих зовнішніх огороджувальних конструкцій на величину коефіцієнта природного освітлення в розрахунковій точці на робочій поверхні. Це важливо, тому що при використанні світлового коефіцієнту та коефіцієнту WWR (window-to-wall ratio), при сталому їх значенні, величина коефіцієнта природного освітлення відрізняється в декілька раз. Це пов’язано з тим, що площа СЗОК не відповідає площі за-склення, через яке денне світло проходить в приміщення. Площа приміщення не відповідає площі робочої поверхні, на якій необхідно забезпечити нормоване освітлення, а розміри приміщення і робочої поверхні взагалі не враховуються в СК та в WWR. Тому існують об’єктивні труднощі з уніфікацією результатів досліджень ефективності бокового природного освітлення, які обумовлені впливом розмірів приміщення на значення коефіцієнта природного освітлення в розрахунковій точці на робочій поверхні. В результаті аналізу залежностей величини коефіцієнта природного освітлення від розмірів приміщень та площі світлопрозорої зовнішньої огороджувальної конструкції запропоновано використовувати зведений індекс засклення приміщен-ня. Він враховує не тільки площу засклення світлопрозорої зовнішньої огороджувальної конструкції, але й розміри та площу робочої поверхні. Це дає можливість використовувати результати досліджень ефективності природного освітлення без прив’язки до конкретних розмірів приміщення. В результаті апроксимації даної залежності отримано рівняння, яке описує взаємозв’язок між даними величинами. Для визначення площі світлопрозорої зовнішньої огороджувальної конструкції, при якій забезпечується необхідне значення коефіцієнту природної освітленості в розрахунковій точці, розроблено алгоритм, який враховує як ширину непрозорої частини світлопрозорої зовнішньої огороджувальної конструкції, так і її пропорції. Проведено аналіз залежності тривалості забезпечення нормованої освітленості денним світлом приміщень (автономність природного освітлення) від величини коефіцієнта природного освітлення. Визначено питому автономність природного освітлення офісних приміщень (год/(рік∙м2)) для м. Тернопіль. Доведено, що незалежно від розмірів приміщень, максимальна питома автономність природного освітлення (для нормованої освітленості 300 лк), при боковому природному освітленні досягається при коефіцієнті природного освітлення в межах від 1,7% до 1,9%, максимум при 1,8%. При нормованій освітленості 500 лк максимальна питома автономність природного освітлення має місце при величині від 2,6% до 3,0%, максимум – при 2,8%.В роботі розглянуто питання впливу орієнтації, термічного опору та коефіцієнт відносного проникнення сонячної радіації світлопрозорої зовнішньої огоро-джувальної конструкції на сумарні втрати тепла в опалювальний період та його надходження в охолоджувальний період. Це обумовлено тим, що на даний час відсутні рекомендації щодо значення параметрів світлопрозорих зовнішніх огороджувальних конструкцій, при яких виникає зменшення сумарного споживання електроенергії при забезпеченні комфортних параметрів повітря в приміщенні. На даний час основним параметром, за яким обирають світлопрозорі зовнішні огоро-джувальні є термічний опір. Оскільки, термічний опір різних частин світлопрозорих зовнішніх огороджувальних конструкцій має різну величину виникла необ-хідність в розробці аналітичних виразів для отримання відносних та абсолютних площ засклення, профілю та запінення світлопрозорих зовнішніх огороджувальних конструкцій прямокутної конфігурації. В результаті досліджень отримані аналітичні вирази для визначення абсолютних і відносних площ засклення світлопрозорих зовнішніх огороджувальних конструкцій найпоширеніших конфігурацій. Це дало можливість отримати залежності витрат електроенергії на опалення та охолодження офісного приміщення, від коефіцієнту відносного проникнення сонячної радіації і термічного опору при зміні орієнтації світлопрозорої зовніш-ньої огороджувальної конструкції для м. Тернопіль. Отримані результати дали можливість визначити теплотехнічні та світлотехнічні параметри СЗОК, при яких природне бокове освітлення призводить до зменшення сумарного споживання електроенергії для забезпечення комфортних параметрів повітря в приміщенні. Вирази для визначення автономності природного освітлення, втрат тепла та надходження сонячної радіації через світлопрозору зовнішню огороджувальну конструкцію в опалювальний період, та надлишкове надходження тепла в охоло-джувальний період для м. Тернопіль поєднано. В результаті отримано вирази які дозволяють визначити параметри, при яких встановлення світлопрозорої зовніш-ньої огороджувальної конструкції дозволяє зменшити сумарне споживання електроенергії приміщенням. Також представлено нерівності для визначення світлотехнічних та теплотехнічних параметрів світлопрозорих зовнішніх огороджувальних конструкцій, при яких зменшується сумарне споживання електроенергії в приміщенні для м. Тернопіль при різній їх площі та орієнтації. Крім того були проведені дослідження щодо економічної та енергетичної ефективності використання систем керування штучним освітленням сходів, маршів та поверхових коридорів. Визначено економічну та енергетичну ефективність використання систем керування штучним освітленням за допомогою астрономічного реле та датчиків руху з різними типами джерел світла для сходів (майданчиків та маршів) багатоповерхових житлових будинків. Для цього було проведено аналіз помісячної інтенсивності руху мешканців 9-ти поверхових житлових будинків через дверні прорізи вхідних дверей будинку. Встановлено, що незалежно від енергоефективності джерел світла використання астрономічного реле призводить до зниження споживання електроенергії на штучне освітлення на 49,31-50,58%. В той час, як використання датчиків руху призводить до більш суттєвого зменшення споживання електроенергії, а саме: при використанні ламп розжарення – на 97,92%, галогенних ламп – на 97,73%, компактних люмінесцентних ламп – на 95,27%, світлодіодних ламп – на 93,98%. Уперше отримані дані інтенсивності ру-ху мешканців 9-ти поверхових житлових будинків через дверний проріз першого поверху для м. Тернопіль. З точки зору економічної ефективності результати виявилися дещо інші. У зв’язку з необхідністю в встановленні дев’яти датчиків руху, економічний ефект від їх використання значно менший. Так, при встановленні астрономічного реле, вартість володіння за 10 років зменшується: з лампами розжарення – на 50,04%, галогенними лампами – на 50,05%, компактними люмінесцентними лампами – на 46,38%, світлодіодними лампами – 43,98%, тоді як при використання датчиків руху – з лампами розжарення – на 86,70%, галогенними лампами – на 84,40%, компакт-ними люмінесцентними лампами – на 46,62%, світлодіодними лампами – 15,70%. Наукова новизна одержаних результатів полягає в науковому обґрунтуванні та вирішенні важливої наукової задачі підвищення адекватності оцінки енергоефективності бокового природного освітлення на основі одночасного врахування множини факторів, які суттєво впливають на його якісні та кількісні параметри в процесі експлуатації. При цьому одержано такі наукові результати: 1. Отримано аналітичні вирази для визначення відносних та абсолютних значень площ засклення, профілю та запінення світлопрозорої зовнішньої огоро-джувальної конструкції прямокутної форми з будь-якою наперед заданою її відносною шириною, що дає можливість визначити оптимальні, з точки зору засклення, їх розміри. 2. Уперше отримано математичний вираз для зведеного індексу засклення приміщення, що дає можливість визначати площу світлопрозорої зовнішньої ого-роджувальної конструкції, при якій забезпечується нормоване значення КПО, без прив’язки до певних розмірів приміщення. Даний вираз враховує площу засклення світлопрозорої зовнішньої огороджувальної конструкції, площу робочої поверхні та глибину і ширину приміщення. Розроблено алгоритм розрахунку площі світлопрозорої зовнішньої огороджувальної конструкції для забезпечення нормованого значення коефіцієнту природного освітлення в незатінених приміщеннях до-вільних розмірів. Даний алгоритм дозволяє визначати площу односекційної світлопрозорої зовнішньої огороджувальної конструкції, при якій забезпечується нормоване значення коефіцієнту природної освітленості в розрахунковій точці і, відповідно, на всій робочій поверхні. 3. Розроблено методику для визначення площі світлопрозорої зовнішньої огороджувальної конструкції, при якій забезпечується необхідна величина коефіцієнту природного освітлення. 4. Доведено, що при різних розмірах приміщення характер зміни коефіцієнту природного освітлення відносно пропорцій світлопрозорої зовнішньої огороджувальної конструкції не є синхронним. Як видно з отриманих результатів, на одних і тих же проміжках пропорцій при одних розмірах приміщення величина коефіцієнту природного освітлення зростає, а при інших – спадає. 5. Встановлено, що найбільша ефективність використання природного світла для освітлення приміщень, при нормованій освітленості 300 лк характерна для значень коефіцієнту природного освітлення в межах від 1,7% до 1,9%. Для значення 1,8% – вона максимальна при нормованій освітленості в 500 лк максимальна ефективність використання світлопрозорої зовнішньої огороджувальної конструкції спостерігається при величині коефіцієнту природного освітлення від 2,6% до 3,0% з екстремумом при 2,8%. 6. Отримано вирази для визначення автономності природної освітленості, для нормованої величини освітленості в 300 лк, для приміщень різних розмірів з різною площею світлопрозорої зовнішньої огороджувальної конструкції. 7. Встановлено, що використання на сходах та поверхових коридорах датчиків руху призводить до суттєвого зменшення споживання електроенергії: при використанні ламп розжарення – на 97,92%, галогенних ламп – на 97,73% компак-тних люмінесцентних ламп– на 95,27%, світлодіодних ламп – 93,98%. в той час, як в залежності від енергоефективності джерел світла використання астрономічного реле призводить до зниження споживання електроенергії на штучне освітлення на 49,41-50,58%. Практичне значення одержаних результатів: ґрунтуючись на результатах експериментальних досліджень, теоретичних узагальнень та розробок, вирішені проблеми, які мають важливе прикладне значення: 1. Отриманий вираз дозволяє розраховувати мінімальну площу засклення світлопрозорої зовнішньої огороджувальної конструкції для забезпечення нормованого значення коефіцієнту природної освітленості з стандартним відхиленням 0,894, спираючись виключно на розміри приміщення. Це складає передумови для використання отриманих результатів при розробці будівельних нормативних документів. 2. Отримано вирази для визначення автономності природного освітлення, для нормованої величини освітленості в 300 лк, для приміщень різних розмірів з різною площею світлопрозорої зовнішньої огороджувальної конструкції. Дані вирази дозволяють визначати тривалість забезпечення нормованої освітленості в офісних приміщеннях. Це дає можливість розрахувати енергоефективність використання бокового природного освітлення. 3. Отримано аналітичні вирази для визначення параметрів світлопрозорої зовнішньої огороджувальної конструкції, при яких виникає позитивний вплив на енергетичний баланс приміщення. 4. Експериментально досліджено інтенсивність руху мешканців 9-ти поверхових будинків через дверний проріз першого поверху для тригодинних проміжків часу з 7:00 до 22:00 і 9-ти годинного інтервалу з 22:00 до 07:00 протягом року. Отримані дані дозволяють визначати енергетичну та економічну ефективність використання системи керування штучним освітленням за допомогою датчиків руху.
The thesis deals with the economy of electric energy, which is spent on room lighting, because of increasing interests of daylight. Design decisions should be based on the cost-effectiveness of introducing light into the room. Light guide systems are useful for introducing light into rooms located deep in the building. The use of a clerestory and mansard translucent structures of external wall envelope (TSEWE) is possible only on the top floors of building, and side walls TSEWE can be installed in all rooms, located above the ground. From the above it follows that the building facades TSEWE is practically expedient, since they are durable, not labor-consuming to maintain and universal in terms of limitations on the place of their installation. As a result of the re-search, there has been obtained an analytical expression for determination of the absolute and relative glazed area of TSEWE of any configuration. Since the thermal resistance of TSEWE different parts has a different value, it became impossible to develop analytical expressions for obtaining the relative and absolute areas of glazing, profile and foam filling of the TSEWE of a rectangular configuration. The next parameter characterizing the energy efficiency of the daylight use is DF, that indicating the ratio of the illumination at the selected point in comparison with lighting from the outside. The effect of geometrical parameters of rooms and window openings on the value of the daylight factor (DF) in the reference point (RP) on the work surface (WS) is considered in the article. This is important, as while using a window to floor ratio (WFR) and a window to wall ratio (WWR), there is a significant error. Therefore, there are objective difficulties with the unification of the results of studies on the effectiveness of natural sidelight, which are due to the influence of the size of the room on the DF value in the RP on the WS. The use of the above-mentioned coefficients to evaluate the efficiency of lateral natural light results in the fact that, at constant value of the coefficient, the value of the DF may differ several times. This is because the area of the window opening does not correspond to the area of glazing through which daylight passes into the room. The area of the room does not correspond to the area of the work surface on which it is necessary to provide prescribed by regulations illumination level, and the dimensions of both the room and the work surface are not taken into account in the LF or in the WWR at all. As a result of the analysis of the DF value dependences on the rooms size and the TSEWE area, it is proposed to use a composite room glazing index (CRGI). It takes into account not only the glazing area of the TSEWE but also the dimensions and area of the work surface. This makes it possible to use the results of studies on the effectiveness of daylighting without binding them to the dimensions of a room. As a result of the approximation of this dependence, an equation describing the relationship between these quantities has been developed. An algorithm that takes into account both the width of the opaque portion of the TSEWE and its proportion has been developed to determine the area of the TSEWE at which the required DF value in the reference point is provided. The rational use of daylight can significantly reduce the cost of electricity for artificial lighting. The purpose of this research was to investigate the parameters of translucent structures of building envelope, and the value of daylight factor, for which maxi-mum efficiency of daylight usage is achieved in office rooms. The study analyzes the dependence of the office rooms daylight autonomy on the DF value for four European cities. The specific daylight autonomy (h/(year∙m2)) of office rooms was found. It was proved, that regardless of the rooms size, the maximum specific daylight autonomy (at illumination of 300 lx, that is prescribed by regulations), with lateral daylight, occurs when the DF is in the range of 1.7% to 1.9%. Maxima – at 1.8%. At illumination of 500 lx, the maximum specific daylight autonomy will occur at a daylight factor range of 2.6% to 3.0%. Maxima – at 2.8%. A study of the parameters affecting the efficiency of lateral daylight was made, especially against the background of the total use of modern energy-efficient windows, has not lost its relevance. Issues addressed of the influence of orientation, thermal resistance, and the coefficient of relative penetration of solar radiation (CRPSR) of the translucent structures of exterior wall envelope (TSEWE) on total heat loss during the heating period and its in-flow in the cooling period was studied. The aim of this study directed to determine the effect of both thermal resistance and CRPSR on the electricity consumption to compensate for heat losses and heat revenues through the TSEWE. As a result of research received the dependence of electricity consumption on the heating and cooling of the office space, from the CRPSR, the thermal resistance for different orientation of the TSEWE for the city of Ternopil. The obtained results made it possible to determine the conditions under which energy savings will be achieved, taking into account the reduction in its consumption for artificial lighting. Based on the obtained results of determination of the daylight autonomy of and existing expressions for determining heat loss and gain of the solar radiation through the TSEWE in the heating period, and excess heat supply in the cooling period for Ternopil, obtained expressions allowed one to determine the parameters for which the installation of the TSEWE allows to reduce the rooms total energy consumption. As a result of the above calculations, inequalities are obtained for determining the conditions for the positive effect of the TSEWE properties on the rooms total energy balance for Ternopol, for TSEWE of various orientations. The next stage of the work was the study of the economic and energy efficiency of the artificial lighting control systems, with the help of astronomical relays and motion sensors, by various types of light sources for the for stairwells (stair landings and staircases) of multistory residential buildings. The analysis of the residents’ monthly movement intensity of the 9-story residential buildings through the buildings entrance, doorways, and apartment doors was carried out. The economic and energy efficiency of use the artificial lighting control systems with an astronomical relays and motion sensors with different types of light sources was determined. Regardless of the light sources` type, the astronomical relay’s use leads to reduction in the electricity consumption of artificial lighting in 43.31% – 50.52%. Moreover, the motion sensors’ use on stairwells leads to a significant reduction in electrical energy consumption: in a case of halogen lamps – by 97.73%, compact fluorescent lamps – by 95.27%, light-emitting diodes lamps – by 93.98%. For the first time, the data of 9-story residential buildings inhabitants’ traffic intensity through the first-floor doorway for the Ternopil city, Ukraine has been carried out. From the economic efficiency point of view, the situation is somewhat different. For the considered need for the establishment of nine motion sensors, the economic effect of their use is significantly reduced. So, when the astronomical relay is installed, the cost of ownership decreases for 10 years: from IL – by 50.04%, HL – by 50.05%, CFL – by 46.38% and LED – by 43.98%, whereas when using motion sensors with IL – by 86.70%, HL – by 84.40%, CFL – by 46.62% and LED – by 15.70%. The scientific novelty of the study lies in the scientific substantiation and solution of an important scientific and technical problem of increasing the adequacy of energy efficiency assessment of lateral daylight based on an overnight account of many factors that significantly affect its qualitative and quantitative parameters during operation. The following scientific results were obtained: 1. It is obtained the analytical expressions for determining the relative and absolute values of the TSEWE glazing profile and foam filling area, of a rectangular shape TSEWE with any predetermined TSEWE coordination index, which makes it possible to determine the optimal, from the maximum glazing area point of view, their sizes. 2. The expression for the consolidated index of the glazing of a room is obtained, which makes it possible to determine the area of the TSEWE at which the prescribed by regulations value of the DF is provided without being tied to certain dimensions of the room. This expression takes into account the area of glazing the TSEWE, the WS area, as well as the depth and width of the room. An algorithm for calculating the window sill area has been developed to provide a prescribed by regulations DF value in non-shadowed rooms of arbitrary dimensions. This algorithm allows determining the area of a single-section TSEWE at which the prescribed by regulations value of the DF in the RP and, consequently, throughout the WS will be ensured 3. A technique for determining the TSEWE area at which the required DF value is provided has been developed. 4. It has been proven that for different sizes of rooms, the nature of the DF change relative to proportions is not synchronous. As can be seen from the obtained results, on the same intervals of proportions and with the same sizes of rooms, the DF increases, whereas in other cases it decreases. 5. As a result of the research, it was found that the highest efficiency of daylight usage in office rooms lighting, with prescribed by regulations illumination of 300 lx, will have a DF values range of 1.7% to 1.9%. For a value of 1.8% – it is maxima. At a illumination of 500 lx, maximum efficiency of TSBE usage is observed, with DF values of 2.6% to 3.0% and maxima at 2.8%. 6. The expression is obtained for determining the daylight autonomy, for a prescribed by regulations illumination value of 300 lx, for rooms of various sizes with different TSEWE areas. 7. It was found, that using of motion sensors on stairwells leads to a significant reduction in electricity consumption: when using IL – in 97.95, HL – in 97.73%, CFL – in 95.27%, LED – in 93.98%, while regardless of the type of the LS, using the astronomical relay leads to a reduction in the electricity consumption of artificial lighting in 49.31% - 50.58%. The practical significance of the results: based on the results of experimental re-search, theoretical generalizations and developments, decide whether there are problems that have important applied value: 1. Obtained results help calculate the minimum glazing area of the TSEWE to provide a prescribed by regulations DF value with a standard deviation of 0.894, based solely on the dimensions of the room. This is a prerequisite for using the obtained results in the development of buildings normative documents. 2. Expressions are obtained for determining the daylight autonomy, for 300 lx illumination value, for rooms of various sizes with different TSEWE areas. These expres sions make it possible to determine the duration of the provision of prescribed by regulations illumination in office rooms. It makes possible to calculate the energy efficiency of side daylighting using. 3. It was obtained the analytical expressions of determination of the parameters of the TSEWE, at which the positive effect on the energy balance of the room is blamed. 4. It has been conducted the experimentally determined the residents’ movement intensity through the doorway of the 9-story buildings first floor for three-hour time intervals from 7:00 to 22:00 and a 9-hour interval from 22:00 to 07:00 during the year. The obtained data make it possible to determine the energy and economic efficiency of using the artificial lighting control system with motion sensors.

Dans un contexte de grandes transformations de la médecine générale, cette thèse s’intéresse aux déterminants de l’offre de soins des médecins généralistes. Nous avons développé différentes stratégies micro-économétriques pour dans premier temps comprendre l’effet de la féminisation sur les revenus des médecins généralistes et plus particulièrement sur leurs comportements d’activité en termes de volume de soins fournis mais également de composition de l’activité. Dans un deuxième temps, nous cherchons à étudier les déterminants du choix du lieu d’installation des jeunes médecins généralistes, au sein d’une région et à identifier les leviers qui pourraient améliorer leur répartition sur le territoire. Nos résultats confirment que les femmes ont d’une part une offre de soins quantitativement plus faible que celle des hommes et que le contenu de leur offre est également différent. Toutefois, ils adoptent des comportements d’installation similaires. Les facteurs qui influencent le choix du lieu d’installation sont plutôt des caractéristiques du lieu, comme les caractéristiques associées à l’offre de soins, à la demande de soins, ou aux équipements. L’objectif de ce projet de recherche est, à travers une approche micro-économétrique, de mieux appréhender les préférences des médecins. Nous souhaitons comprendre ces préférences à travers les arbitrages travail/loisir du médecin et donc l’intensité de l’offre de travail (arbitrage entre nombre d’actes et durée de consultation), mais aussi selon les choix d’installation du médecin tant par le choix du lieu que par les modalités de cette installation, à savoir une activité libérale et ou salariée tout en sachant que ces décisions dépendent fortement des revenus espérés et donc de contextes différenciés de demande de soins
In the context of changes of general practice (uneven distribution of young general practitioners (GPs) across the country, strong feminisation), this thesis focuses on the determinants of the outpatient care supply of general practitioners. Using different micro-econometric analyses, firstly we want to understand the impact of feminization on the incomes of general practitioners and specifically on their private practice behaviours in terms of volume of care provided but also composition of the activity (consultations, home visits). Secondly, we study the determinants of the practice location choice within the region and we identify the levers that could improve the distribution of GPs in the area. Our results confirm that female GPs provide fewer services than male GPs and they also have a different composition of private practice activity. However, we show that male and female GPs adopt a similar practice location choice. Factors characterizing the place of installation as the characteristics associated with the supply of care, the demand for care, or equipment influence the practice location choice

Cette thèse présente une étude descriptive et trois essais d'évaluations sur le thème des services à la personne. Le premier chapitre décrit les principales caractéristiques des salariés et des ménages utilisateurs de services à la personne et leur évolution. Après une revue des données disponibles, sont étudiées en particulier la multiactivité des salariés, l'évolution du recours « au noir » des ménages et l'activité des femmes des ménages utilisateurs. Les deux chapitres suivants évaluent l'effet de deux mesures fiscales sur le recours des ménages concernés : l’introduction en 1991 de la réduction d'impôt pour l'emploi de salariés à domicile et sa transformation partielle en crédit d'impôt en 2007. Le dernier chapitre s'intéresse à l'effet sur l'activité des mères d'une hausse des allocations à la garde des enfants, appliquée en France en 2004 dans le cadre de la réforme de la Prestation d'Accueil du Jeune Enfant. Pour mener à bien l'évaluation de ces politiques publiques, qui mobilisent des données d'enquête ainsi que des données d'origine fiscale, sont utilisées les techniques économétriques d’appariement et de différence-de-différences, ainsi qu'une combinaison de ces deux méthodes
This thesis provides a descriptive study and three essays on public policy evaluation about household services. The first chapter describes the main characteristics of household services workers and of households who use these services and their evolution. After a review of the available data, we study in particular the workers' plurality of jobs, the evolution of the use of in-home services “on the black market” and female activity in households who use these services. The two following chapters aim at evaluating the effect of two tax programs on the use of affected households : the implementation of the tax reduction in 1991 and the 2007 reform which partially turned it into a tax credit. The last chapter examines the effect on mothers‘ activity of a rise in childcare subsidies, which was implemented in France in 2004 as a part of the so-called “PAJ E” reform. To conduct these public policy evaluations wich use survey data and tax data, we rely on the econometric methods of “matching” and “difference-in-differences”, along with a combination of these two methods

Today, the main research field for the automotive industry is to find solutions for active safety. In order to perceive the surrounding environment, tracking nearby traffic objects plays an important role. Validation of the tracking performance is often done in staged traffic scenarios, where additional sensors, mounted on the vehicles, are used to obtain their true positions and velocities. The difficulty of evaluating the tracking performance complicates its development. An alternative approach studied in this thesis, is to record sequences and use non-causal algorithms, such as smoothing, instead of filtering to estimate the true target states. With this method, validation data for online, causal, target tracking algorithms can be obtained for all traffic scenarios without the need of extra sensors. We investigate how non-causal algorithms affects the target tracking performance using multiple sensors and dynamic models of different complexity. This is done to evaluate real-time methods against estimates obtained from non-causal filtering. Two different measurement units, a monocular camera and a LIDAR sensor, and two dynamic models are evaluated and compared using both causal and non-causal methods. The system is tested in two single object scenarios where ground truth is available and in three multi object scenarios without ground truth. Results from the two single object scenarios shows that tracking using only a monocular camera performs poorly since it is unable to measure the distance to objects. Here, a complementary LIDAR sensor improves the tracking performance significantly. The dynamic models are shown to have a small impact on the tracking performance, while the non-causal application gives a distinct improvement when tracking objects at large distances. Since the sequence can be reversed, the non-causal estimates are propagated from more certain states when the target is closer to the ego vehicle. For multiple object tracking, we find that correct associations between measurements and tracks are crucial for improving the tracking performance with non-causal algorithms.

碩士
國立高雄應用科技大學
人力資源發展系碩士班
95
In the era of information and knowledge, the enterprises compete for the talents for the organizations’ most important assets. In recent years, many studies have shown human resource management (HRM) has become more and more important. Industrial, government, scholars use the HRM in many fields. Various methods, such as quality control circle, total quality management, management by objectives, six sigma, BSC（Balanced Score Card）,process reengineering ,etc. are flourishing. Much research and evidences have shown that people know the importance of staff and HRM, but how to fully develop workforce capability, organizations integrating systems and to practice to expanding the workforces outlook and ability in order to achieve organizational goals are still lacking. People Capability Maturity Model (P-CMM) was emerged due to the above reason. It was originated from the Software Capability Maturity Model (Capability Maturity Model for Software, SW-CMM or CMM) by the Department of Defense of the United States which commissioned the Carnegie-Mellon University’s Software Engineering Institute Software to improve software process. The main goal of P-CMM is through "flow" concept to create five maturity level, step by step. In addition, organizations can improve the ability of workforces in a proper sequence. P-CMM has been used by many famous enterprises around the world and has gotten great achievements. It is agreed that P-CMM is useful for organizations to improve knowledge and skills of workforces. The purpose of this study is to combine the HRM and the concept of flow and matrix of P-CMM; furthermore to use P-CMM to interpret HRM, and to construct the maturity level two in government offices. The study takes the revenue service office as an example. It is hoped that this study can provide governments references to continue to improve and upgrade the workforces’ capability maturity. Due to the P-CMM theory is still at the initiative stage, there are not enough data for the research. However, this qualitative research has found if the P-CMM’s maturity principle is used properly, in accordance with the government offices’ characteristics, which shape their commitment to perform, ability to perform, activity , measurement and analysis, verifying implementation, P-CMM should be able to improve the government officers’ capacity. Then government can provide people better service, increase governments’ administrative efficiency and overall welfare of the country. Through this research, it is hoped that people can pay more attention to the powerful and effective theory, gradually arouse the awareness of the government offices to be “serve the people first”, and enhance people's satisfaction, do not regret to pay taxes.

碩士
國立高雄應用科技大學
商務經營研究所
99
Volunteer service is a global trend to promote, as well as a worldwide concern. In modern society of citizenship, governments should supply more opportunities for citizen to participate in public affairs, of which benefits lie not only in constructing democratic society of mutual being-and-booming, but also in improving quality of civil services. The purpose of the research is to discuss the relation between participant motivation and service satisfaction of volunteers in Kaohsiung City Revenue service office, by applying methods of questionnaire survey and statistical analysis. The result found remarkable positive correlation in each factor between participant motivation and service satisfactory of Kaohsiung City Revenue service office volunteers. Thus, to promote volunteers’ participant motivation would be helpful for service satisfactory elevation. Suggestions from the research are shown as follows: 1. Strengthen government marketing, so as to encourage professionals to devote in volunteering. 2. Select high-quality volunteers, by normalizing the participation system. 3. Supply multiple lectures or education trainings of tax-related profession, in order to achieve goal of volunteer learning by serving. 4. Smooth channels of efficient communication. 5. Establish the evaluation and reward regulations. 6. Enhance management and organization, so as to increase efficiency of integrated human resource cultivation. 7. Emphasize the self-management ability, by reinforcing the intra-communication between volunteers. 8. Make use of individual feathers and characters, in order to develop performance of volunteer team-work. 9. Apply the retired human resources of civil servants and teachers, so as to promote the quality of public service. 10. Abide by the volunteer ethics, in order to form the volunteer service culture.

碩士
中原大學
企業管理研究所
98
Revenue service office manages taxation affairs which is one of the important items in government's financial work and also the main financial support to execute government affairs. There is a complex functional system under operation with time pressure and cost consideration, in addition, execution quality needs continuously enhance quality of taxation service by the request from every where. This study is to seek how to adopt skillful systematic plan and management to make the tasks work with order so as to achieve the objective smoothly by no impact on government’s financial allocation. The management skill covers organization, objective and the result. For meeting this purpose, it introduces concept of project management by adopting conscientious operation on resource and manpower’s systematic plan and consideration. In this study, we try to build project management model of tax levy. It started from collecting and observing from related documents, following by five procedures of project management: 1. Project initiating. 2. Project plan. 3. Project execution. 4. Project monitor and control. 5. Project close to discuss the concept of the specific knowledge area further from deeply interviewing and discussion on the selected case to modify the structure and content of this study. By means of constructing project management model on tax levy to manage and plan in an all-round manner to achieve the following purpose:1. To setup a project management model with presupposition of zero-based planning.2. To setup a project management model on tax levy in accordance with five procedures and nine knowledge areas from PMI project management. From this study, it founds that there is its own suitable range within 42 procedures of project management matrix. Firstly, plan of zero-based concept in the procedure of project management would trigger the opportunity of process reset. Secondly, in regarding to project cost management, since the assignment of revenue service office is exclusive, the performance indicator does not come from cost reduction but a proper control on the budget under reasonable scope. Thirdly, since tax levy task of vehicle license is operated by motor vehicle office, there is no need to invest much resource on purchase management of the project. It only needs to control and monitor the quality of outsource from the motor vehicle office. At the last, within the whole operation of tax levy, the most important is quality. The enhance quality of tax levy could reach the target of organization's levy rate and tax service’s satisfaction level.

碩士
國立高雄應用科技大學
商務經營研究所
98
Since the notion of Broadening the Concept of Marketing was proposed by Kotler in 1969, the marketing theory has been widely studied and applied by both profit-seeking entities and non-profit organizations. Over the past few years, citizen service and policy marketing offered by the government have also been highly valued. The study conducted an analysis on the Revenue Service Office of Kaohsiung City from the perspectives of both government marketing and strategic management. In addition to great differences between public and private sectors, the pain and sacrifice derived from compulsory taxation on private properties are considered much greater than those caused by other administration authorities. Moreover, higher standards have been set up for service quality and taxation expertise, and efficiency, fairness and organizational goals are required to be taken into consideration. The aim of the study is to change and modify traditional marketing concepts and models to create feasible marketing strategies for taxation authories, in order to efficiently fulfill the ultimate goal of taxation marketing: taxpayers are 100% willing to pay their taxes. In addition to literature review, this study analyzed the status quo of taxation services marketing conducted by the Office, and conducted an SWOT analysis. A questionnaire survey and in-depth interviews were employed to identify problems and discuss the effective use of marketing strategies to maximize the function of taxation services marketing by taxation authorities. The study tries to establish a set of concrete and practical taxation marketing strategies as a reference for taxation authorities to carry out taxation servcies marketing. Based on the study conclusion, reseach suggestions are as follows: I. Expand and integrate the online taxation service system and service channels to enhance user-friendly and convenient online services. II. Bring customer-oriented service concepts into full play, collect public opinions from all walks of life, and maximize the function of customer relationship management. III. Keep promoting e-taxation services and modifying public services, and offer on-the-job training to taxation personnel for better services quality and marketing management, in order to lower both administrative costs borne by the authority and opportunity costs imposed on the general public. IV. Reinforce a strategic alliance on taxation marketing to create more beneficial integrity functions on government marketing. V. Establish a sound internal marketing network, and strengthen external marketing effects, in order to achieve promising results as contributed by internal marketing, interactive marketing and external marketing. VI. Strengthen total quality management and cost-benefit concepts, improve process management, and innovate the service process. VII. Reinforce personnel cultivation and the incentive mechanism. VIII. Government marketing should keep abreast of the current trends and public tendency. In addition to continuous innovation, it is important to integrate various marketing strategies and refine marketing management, in order to achieve synergy.

碩士
國立政治大學
行政管理碩士學程
99
The purpose of this research is to understand current status, analyze differences and investigate correlation between the organizational culture and innovation performances of tax affairs institution. A questionnaire survey is applied in this study, with 465 effective questionnaires collected among 500 staffs from Taipei County Revenue Service Office. ‘SPSS for windows 14.0’ statistical software was used for data processing and analysis of this survey, whose statistical methods include item analysis, factor analysis, reliance analysis, t-test, one-way ANOVA, multiple comparison test following LSD, Pearson product-moment correlation analysis, and multiple stepwise regression analysis. The following results have been found: 1. Tax affairs institution staff toward consciousness organizational culture present situation: supportive culture gets the highest score, bureaucratic culture, efficient culture, innovative culture in sequence. Tax affairs institution staff toward consciousness organizational innovation performance present situation: technical innovation gets the highest score, digital technology innovation, conceptual innovation, administrative innovation and R&D innovation in sequence. 2. There exists positive and obvious correlation between the organizational culture and innovation performances of tax affairs institution. 3. Predictability is observed between the organizational culture and innovation performances of tax affairs institution. The innovative culture has higher forecasting ability in R&D innovation, conceptual innovation, and entire organizational innovation performances. The supportive culture has higher forecasting ability in administrative innovation, digital technology innovation. The bureaucratic culture has higher forecasting ability in the technical innovation. Keywords: organizational culture, organizational innovation performance, tax affairs institutio

This thesis looks at policy formulation in a Revenue Office over the nine-year period, from 1984 to 1993. It presents a case study that is based on actual events; but, because of the difficulties in reporting on the events in a large organisation without the possible influence of some staff, particularly senior management, it was decided to change the names of the organisation, the people and policies. The thesis is based on an examination of a number of policy initiatives that were 'quilted' together. Its focus is not on the contents of the policies or primarily on their economic success, but on the bureaucratic and stakeholder processes involved in their formulation. The purpose of the thesis is to provide a way of understanding events in organisations that are portrayed or categorised by research as policy formulation. Policy formulation is considered to be a core process in organisations, but it is still poorly understood or explained by current models, particularly those based on a rationalistic view of the world. Many of these models have their roots in economic theory and rationality, which promotes the idea that policy is a fundamental and almost inevitable part of organisation goal attainment. These ideas permeate and structure the theory and depiction of organisations and, hence, the way we understand the nature of the social actions and interactions supporting policy formulation. The thesis rejects the assertion that organisations move in a consistently calculated and logical direction based on goal setting and developing policies to meet objectives. An alternative view is proposed: that policy formulation must be understood within the phenomenon of an organisation where people enact a particular form of social reality. Under this model organisations are created and maintained by social processes that are continually executed by people. In this context, individuals and groups use processes of negotiation and power to manipulate and re-define the meanings attributed to problems and solutions to maintain a perception of consistent and coordinated change and goal attainment in policy formulation. This social practice is an attempt to define reality and maintain legitimacy for the policy changes. Thus, the emphasis is on social processes rather than outcomes, thereby focusing on the development and maintenance of perceptions of problems and solutions. This thesis analyses policy formulation as a distinctive kind of social practice using a case study of policy developments in a revenue office, as a means of explaining the basic nature of ongoing corporate life. The case study explores the way that core revenue office policies, proposed as 'logical' change, were formulated by individuals and groups who constantly used 'legitimising' management models and principles, agenda management, and bargaining and power processes to negotiate, influence, modify and manipulate the perceptions of change. The aim is to explain how policy options were generated in the 'Charisma period', to examine their origins and how they were acted upon, and to develop a set of summary concepts that might be used to understand policy development behaviours.

碩士
國立高雄應用科技大學
商務經營研究所
97
ABSTRACT The research, with Revenue Service Office, Kaohsiung City as object of study, uses the expert AHP approach and questionnaire investigation method to discuss priority of key success factors（KSF） to promote knowledge management in local tax organizations, and expect by providing suggestions based on result of the research to gain outstanding achievement of implementation of knowledge management. The conclusions and suggestions of this research are as below: 1 Key success factors to promote knowledge management: 1.1 "Value participation and interactions of staffs" is the most important factor. "Support of top management" and "development of mutual trust organization atmosphere" considering the second and the third important factors. 1.2 "Standardized knowledge management system" is with the least ratio. 2 Staff cognition of promoting knowledge management in Revenue Service Office, Kaohsiung City : 2.1 "On job and new employee training" is the most important factor in the aspect of strategy and leadership, and "Defining vision and goals of an organization" is the fourth factor. 2.2 "Consulting to colleagues while meet bottlenecks at work" in the aspect of organization culture is the second important factor. 2.3 "Expectation of E-work handbook with search function" in the aspect of IT is the third key factor. 3 Suggestions of the research： 3.1 Determination and support of top management and division manager. 3.2 Develop organization culture that is willingness to communicate and sharing. 3.3 Innovation of on-job training and development. 3.4 Set up task force and Chief Knowledge Officer to promote knowledge management. 3.5 Establish inheritance system for systematized knowledge management. 3.6 Strengthen function of learning organization. 3.7 Enhance knowledge marketing. Keywords: knowledge management, knowledge marketing, knowledge management (system) platform, learning organization, Revenue Service Office, Kaohsiung City.

碩士
長榮大學
經營管理研究所
95
In Taiwan, with the Service-oriented social coming, revenue service office should face the competition of service.It is a great issue of how to retain the employees and upgrade customer satisfaction to construct a better tax environment and well-balanced relationships between the taxpayer and the tax collection agency.For enhancing management function of revenue service office itself, great internal management and improving working attitude of officers are important to construct a better contact between officers and taxpayers.The officer of revenue service office play a key role on the relation to taxpayers including attract, construct and maintain.It also become aware of the key role employees play in the service delivery process.And thus derive the study of Internal marketing, job satisfaction, Organizational Innovation. The method of the study is questionnaire and chooses staff in Revenue service office, Tainan City as object.Owing to only a few studies and several studies found that the effectiveness of strategy implementation in state-owned enterprises was not as good as that in their private counterparts, the study is more important.This study proposes suggestions on Internal marketing, job satisfaction, Organizational Innovation. This study finds out the positive relation between internal communication and internal Customer’s Satisfactions,. Education and Training and Management Support are also related both with external Customer’s Satisfactions internal communication internal and external Customer’s Satisfactions are related on technological innovation on officers working field. Management Support, internal communication, internal and external Customer’s Satisfactions are related on management innovation on officers working field.

碩士
玄奘大學
公共事務管理學系碩士在職專班
94
This study tries to analyses the influential factors of the user satisfaction for management information system and to investigate user satisfaction of local tax information platform in the Revenue Service Office of Hsinchu City. The empirical survey has been done through questionnaire. By applying descriptive statistical analysis, independent samples t-Test, one-way ANOVA and regression analysis on raw data collected from returned questionnaires, it arrived at the following research findings: 1.About 20% of all employees, most of them who are featured as working experience under ten years, with university degree and age under forty, unsatisfied with the information system. 2.Gender, job function and job title are major influential factors of users to the satisfaction of the information system. 3.The satisfaction of the information system is highly related to the system quality and information quality. 4.In terms of the system quality of the information system, user satisfaction mostly affected by the degree of convenience, the degree of responsiveness and the degree of demand fulfillment of the system. 5.In terms of the information quality of the information system, the information output format is the most influential factor to the user satisfaction. The research findings of this study can provide as suggestions to improve the performance of information system in the Revenue Office of Hsinchu City so as to deliver better public service.

碩士
國立高雄應用科技大學
商務經營研究所
95
ABSTRACT This study empirically examines the relationship among internal marketing, organizational commitment and service attitude from the employees of Revenue Service Office, Kaohsiung City. This study based on literature reviewed and questionnaire survey, using validity analysis, reliability analysis, descriptive statistics analysis, independent sample t-test, one-way analysis of variance, Pearson’s correlation analysis, multiple regression analysis to provide a statistical analysis. The results are as follows: 1. The internal marketing showed a positive significantly correlation and influence on organizational commitment, especially motivation and management support. But education training and internal communicating wasn’t verified. 2. The internal marketing showed a positive significantly correlation and influence on service attitude, especially management support, education training and motivation. But internal communicating wasn’t verified. 3. The organizational commitment showed a positive significantly correlation and influence on service attitude, especially value commitment and effort Commitment. But retention commitment wasn’t verified. 4. The internal marketing showed an indirect significantly positive influence on service attitude through organizational commitment, especially management support and education training. Finally, this study provided some suggestions：（1）Building a set of comprehensive system of motivation.（2）Improve education training.（3）Tax office management need to apply more concepts of customer orientated service to provide service for employees and Taxpayers. Keywords: Internal marketing, Organizational commitment, Service attitude.

碩士
國立屏東科技大學
高階經營管理碩士在職專班(EMBA)
100
In a time with ever-changing external environment, we are facing a daily increase of diversified needs and service requirement from taxpayers. Not only do tax authorities have to utilize the advance of information technology, there’re also growing needs of offering taxpayers more convenient and speedy In a time with ever-changing external environment, we are facing a daily increase of diversified needs and service requirement from taxpayers. Not only do tax authorities have to utilize the advance of information technology, there’re also growing needs of offering taxpayers more convenient and speedy service, so as to improve the authority image and organization’s service performance. This study aims to investigate how tax authorities’ service quality affects customer satisfaction and customer relation of taxpayers; collected through non-random convenient sampling, the data is processed, calculated and verified by SPSS statistics software. The study results are displayed as follows: 1.Local tax authorities’ service quality has significant effect on customer satisfaction. 2. Local tax authorities’ customer satisfaction has significant effect on customer relation. 3. Local tax authorities’ service quality has significant effect on customer relation. 4. Tax authorities’ service quality, customer satisfaction and customer relation are significantly related to each other. Different tax service quality provided by local tax authorities results in highly-diversified satisfaction levels from taxpayers (i.e. our customer); besides, the quality of service provided by tax authorities to customers also has a crucial influence on customer orientation. Therefore, the connection and influence inter-linked among service quality, customer satisfaction and customer relation shall never be neglected. I hereafter offer constructive suggestions on the aspect of service quality to local tax authorities according to my study results as reference for directors/decision-makers to improve their service attitude, in the hope to enhance tax authorities’ service quality and further their service efficiency for the public.

碩士
國立臺灣大學
國際企業學研究所
103
In recent years, Marvel Entertainment LLC has remade its comics into live-action movies. The box office of these movies performed very well. There are many people going to the movie theater to watching Marvel’s movie as long as Marvel’s logo or opening animation appeared on the posters and trailers, even there is not any famous actor star. Not only dose Marvel has the effect, but also many film studios usually put their logo or promotion animation on posters and trailers to attract consumers. Predicting the sales of new products has been the most research issue of businesses community and academia. Precise prediction can make marketers plan promotion campaign on different period of time. The life circle of movie industry is short, easy to observe the complete life circle in a few months. However, the past literatures on exploring the film industry did not address film studios to influence box office sales. This study attempts to explore the diffusion model of American film industry and address the influence of film studios and scales to box office by Bass diffusion model. The final result of this study found that different film studios have significant effect on box office.

碩士
大葉大學
事業經營研究所碩士在職專班
96
The purpose of the study is to discuss performances of local tax collection or-ganizations. To progressively pursue better performances is not only the common goal for enterprises but also the target that financial organization to build new image in every aspect of the organization. This study collects document analysis and opinions of the specific experts to de-sign the open questionnaires survey. Then , this study runs the experts’ questionnaires using Delphi Technique. After data analysis, this study finds the critical success factors of the research for promoting better performances and to supply managing institutions with untraditional and civil creative thinking with strategic planning for their reference and to build a win-win condition between tax collection agency and taxpayer.

碩士
國立臺灣大學
國際企業學研究所
102
As it’s commonly known that the movie industry is very innovative. Because the diffuse characteristic of popular products is with exponential pattern, it’s more important to do the sales forecast at initial stage and analyze the diffusing speed. If the marketers have a statistical model to do the sales forecast well, then they can make right decisions based on the forecasts. Since the product life cycle of movies is very short, it is easy to observe the whole diffusion process in three or four months. Therefore, this study takes the American movies as empirical research and the main analytical method for this research is Bass Diffusion Model. In general, past scholar’s articles of which studied on word-of-mouth were focus on the variance and volume of reviews; however, if consumers could know the evaluation of the products and how many people paid attention to the products, then the degree of attentions which the products attract can be taken as a kind of word-of-mouth effect. By comparing different factors, it is hoped to find an efficient forecasting model with greater forecasting ability and help companies in making more effective marketing strategies.

博士
國立臺灣大學
國際企業學研究所
100
As the Internet has become more and more popular, it is now an important platform for consumers to share word of mouth (WOM). The importance of online WOM and convenience of online data collection have also attracted researchers to investigate the characteristics of word of mouth and its impact to product sales performance by using online user review. Two major indicators were considered from previous online WOM studies: the volume and the valence of WOM. Although most previous studies found that the volume of WOM has a positive impact on total product sales, WOM valence results were not as definitive. Moreover, according to the arguments of two-sided persuasion, controversial WOM often enhances consumers’ product awareness and attitude. Hence, there are two purposes of this study. First, we try to explore the real influence of WOM valence based on the theory and the empirical result. Second, we try to complement the content of WOM by discussing the influence of WOM structure. This study collected WOM data in the motion picture industry and tried to analyze the effect of WOM from the perspectives of heterogeneity and dynamics. The final results are concluded as follows: 1.The volume of WOM has positive impact on product sales performance. 2.The influence of the valence of WOM on the product sales performance has been mixed, however, the valence of WOM has positive impact to consumption of imitators. 3.The influence of WOM structure exists, no matter to the impact on imitators, or the volume of WOM that thereafter indirectly impact on sales performance, they have all proven the influence of WOM structure, which will only outperform during the early-stage of product launch.

碩士
國立東華大學
公司理財碩士學位學程
97
Large-scale and stable financial resources are essential for the government’s constructions and the country’s development. Revenue service offices collect taxes from the public according to the law to increase the income of the national treasury and help the constructions of the country. Increasing the efficiency of revenue service offices helps to raise the income of the national treasury. Therefore, this aimed to evaluate the comparative aggregate efficiency, technical efficiency and returns to scale of revenue service offices of 21 counties (cities) from 2001 to 2006 through Data Envelopment Analysis (DEA). According to the research findings, (1) comparatively, revenue service offices in northern Taiwan have the highest aggregate efficiency while the efficiency of those in eastern Taiwan and off-shore islands is the lowest; (2) comparatively, revenue service offices in northern Taiwan have the highest technical efficiency while the efficiency of those in southern Taiwan is the lowest; (3) the common problem shared by most revenue service offices for a long period of time is their small scales. Furthermore, this research also applied Tobit regression model to conduct the regression analysis on the technical efficiency of revenue service offices in each county or city to identify the main influences of the efficiency of these revenue service offices. The research findings are as follows: (1) the tax base of land value tax and house tax has positive influences on the efficiency of revenue service offices; the higher the number of vehicles in each city or county is, the lower the efficiency of local revenue service offices is; a higher proportion of current value among market value can lead to lower efficiency of local revenue service offices; (2) a higher proportion of full-time staffs can lead to higher efficiency of local revenue service offices. Based on the above, the following suggestions are given for higher efficiency of local revenue service offices: 1 Increase the tax base of land value tax and house tax as a short-term solution; promote local developments to expand tax resources as a long-term strategy 2 Expand the arrangement of revenue service offices and increase the proportion of full-time staffs to reach the most appropriate scale 3 Realize data processing, increase the frequency of delivering tax forms to reduce the possibility of tax evasion

碩士
國立臺北科技大學
電機工程系
107
In an era of rapid technological advance, all kinds of movies are springing up; hence predicting the box office revenues for a movie has become an important research topic. This thesis proposes a deep learning model for predicting the time series of box office revenues for a movie using the data collected from IMDB and Google. In this thesis, two experiments are conducted: （1） simply using some previous day's box offices to predict the next day's box office for a movie, and （2） using other movie attributes and some previous day's trends on Google search to predict the next day's box office for a movie. The results of experiment （1） show that when the number of previous day's box offices is seven, the results outperform other numbers. The results of experiment （2） show that the performance is better when incorporating the attributes of a movie budget and the number of days since the release date of the movie for predicting the time series of box office of the movie.

碩士
國立臺灣大學
資訊管理學研究所
102
With the rapid growth and the maturity of online social networking applications, many people share their activities and opinions through social media. Facebook is one of the fastest growing social networks and has experienced a burst of popularity in recent years. In this study, we propose a framework to investigate the impact of social influence of a Facebook fan page on the movie box-office revenue. The proposed framework contains two phases. First, we develop the Global Influence Model to estimate the user influence and predict the engagements between the fan page and users. Next, we propose the Linear Box-Office Revenue Prediction Model to establish the relationship between Facebook fan pages and movie box-office revenues by utilizing the social influence and some statistics obtained from Facebook fan pages. The experiment results show that the accuracy of forecasting revenues for movies can be improved significantly by considering the social influence.