One fundamental point of departure for this thesis is the importance of addressing all three basic economic research questions: what is produced, with what and for whom and including them in the discussion regarding long-term macroeconomic performance. This could also be stated as that a consistent historical national accounts approach where both aspects of production and distribution are included can significantly enhance the research on macroeconomic historical issues. Built upon this foundation, the objective of this thesis is twofold. To begin with, the objective includes the broadening of the empirical database of the Swedish historical national accounts (SHNA) with accounts for the process involving the horizontal distribution of income. The second objective of this thesis consists of conducting analyses of the Swedish macroeconomic devel­opment using the extended database of the SHNA. An important aspect of the analytical objective involves the exploration of methods that had not widely been applied in Swedish economic historical research. Thus, great emphasis is placed on the methodology used in the analyses of macroeconomic development. These two main objectives forni the disposition of the thesis. The first empirical part consists of work with income accounts in the SHNA. This work has resulted in the establishment of a set of income accounts concur­ring with the procedure recommended in the contemporary national accounting system. In the second part of the thesis, selected macroeconomic issues are examined using the extended SHNA database. The first analysis consists of a closer examination of the presence of periodization patterns in Swedish growth and structural change. In this chapter an analysis based on structural time series models is applied to the SHNA series. The main results of this chapter is that the time series on growth and structural change reveal a pattern that not unconditionally is consistent with the prevailing periodisation pattern recognised in Swedish economic-historical research. Instead, the development pattern reveals features found in international research. The next analysis is concerned with the role of specific institutions for contributing to the slow-down in growth that occurred from the late 1960s and throughout the 1970s and 1980s. In this chapter the importance of the corporate tax system, investment funds and the public pension funds for the efficiency of the resource alloca­tion process is examined. The hypothesis that is examined is that these institutional arrangements altered the distribution of income in such a way that the investment allocation was disturbed and thereby leading to ineffi­ciencies that affected long-term growth negatively. This hypothesis is supported by empirical evidence on changes in the income distribution and changes in long-term rates of growth and structural change. Thus, the investigated institutional arrangements to a certain extent had a negative effect on the Swedish economic per­formance during the 1960s to the 1980s. In the final analytical chapter, the objective is mainly methodological. Here, the focus is on the potential application of CGE-models as a tool for examining Swedish macroeconomic history. A fairly straightforward CGE-model is formulated for the period 1910 to 1930 and estimated using the broadened SHNA. The predic­tions of the model are evaluated against the actual historical development in order to assess the performance of the model. As the model formulated in this chapter generates accurate prediction of the main macroeconomic indicators, it is subsequently used in a counterfactual analysis of the impact of total factor productivity growth on the overall growth performance. In summary, the thesis demonstrates that much can be achieved in the research on the Swedish macroeco­nomic development by utilizing new theoretical approaches and applying state of the art analysis methods as a complement to the structural analytical research that has been conducted previously. However, much research is still required, especially on the improvement of the macroeconomic database where one priority is to create detailed and consistent input-output tables and social accounting matrices. / digitalisering@umu

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第16380号 / 工博第3461号 / 新制||工||1523(附属図書館) / 29011 / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 小林 潔司, 教授 岡田 憲夫, 准教授 松島 格也 / 学位規則第4条第1項該当

One of the major sources of income to South African Municipalities is property rates. Income generated from property rates is meant to develop and deliver services to residents living in the said Municipal area. The main aim of the research was to identify the causes and effects of the non-payment of residential property rates, and also to develop workable strategies to maximise the collection of residential property rates in order to ensure developmental growth sustenance, specifically in Mahikeng Municipal area. Related literature was reviewed on the non-financial viability of Municipalities, maintenance of public infrastructure, service delivery and Municipal development plans in establishing the relationship with non-payment of residential property rates. Four hypotheses were set to guide the research with two testing positive with high level of confidence using the chi square method of testing. The research methodology employed in the research was mainly quantitative where the results and findings obtained from the questionnaire were statistically analysed. The research revealed that: The Mahikeng Local Municipality has failed to find the right medium to send rates bills to clients on time, is not taking active responsibility to recover rates debts, does not provide quality service delivery and the reluctance by locals to pay their property rates. The effects thereof, are the inability of the Municipality to deliver effective and efficient services, lack of maintenance of public infrastructure and development in the area. By implementing various options such as email, sms and the post to send rates bills to property owners, by employing different payment options, for example debit orders, transfers, bank deposits and discounts for property owners and embarking on periodic public awareness campaigns in educating the community regarding the importance of payment of property rates could serve as effective mechanisms to address the non-payment of residential property rates faced by the Mahikeng Local Municipality.

Chapter 1: A Population Aging Analysis for Canada Using the National Transfer Accounts Approach: This analysis develops a new data set for Canada using an accounting methodology called National Transfer Accounts (NTA). NTA permits building an accounting system that introduces age into national accounts. NTA is consistent with the conventional national accounts and allows the estimation of lifecycle patterns for labour income and consumption from private and public sources. It also allows the calculation of per capita and aggregate lifecycle deficits (LCD) or surpluses (LCS) in an economy. In this chapter we calculate Canada’s per capita and aggregate LCD for 2006. Using demographic projections for the next five decades, we present the aggregate LCD in Canada for the period 2006 to 2056 assuming a constant per capital LCD during this time horizon. The projection results show that labour income needs to increase rapidly or consumption needs to be cut significantly to compensate for the pressure on the aggregate lifecycle deficit as a result of population aging. Chapter 2: An Overlapping Generations Computable General Equilibrium (OLG-CGE) Model with Age-dependent Rates of Time Preference: This analysis develops a methodology to introduce an age-dependent rate of time preference to calibrate an OLG-CGE model with per capita age profile consumption path derived from the NTA framework of Chapter 1. The results show that the economic impact from an aging population will be significant. The living standard will decline by 15% from the present to 2050 and decline by 20% by the year 2105. To reduce such a decline, the Canadian government may introduce policies that could encourage labour force participation. We analyze the impact of: a) an increase in the general labour force participation rate for age 20 to 64; b) an increase in the labour force participation rate for workers aged 50 to 64; c) late retirement. Our results suggest that maintaining the current standard of living will be extremely difficult after 2026. Nevertheless, this would help reduce the economic pressure from population aging. Chapter 3: 9/11 Security Measures and North American Security Perimeter: A Computable General Equilibrium Analysis: The objective of this analysis is to assess the impact of the North American Security Perimeter (NASP) on both the Canadian and the U.S. economies. The NASP is a change in Canada-U.S. security paradigm that would allow the liberalization of the post 9/11 security measures at the Canada-U.S. border. This study applies a multi-sector and multi-region general equilibrium model together with econometric analysis. After simulating the NASP, Canada’s capital market was found to become more attractive. Under the NASP, the welfare of Canada is estimated to increase by $19 billion or 1.8% of GDP, and that of the U.S. is estimated to increase by $32 billion or 0.3% of GDP.

This thesis deals with the dissolution (liquidation) of business companies in the Czech Republic. Besides the general characteristics of winding-up process the issue is further analyzed from the point of view of business law and accounting. The thesis is also supplemented with tax aspects of the dissolution of companies. Bankruptcy and insolvency proceedings are also mentioned marginally.

This dissertation is focused on the analysis of the current method of proceeding REC incl. its effect on accounting firm and to draw up its own credit management. Theoretical part of the dissertation offers information and receivables management concepts, their prevention, and debt collection. This part describes the meaning and usability tools of collection activity. The starting point for setting up a new system is the assessment of the financial situation of the company with financial analysis and analysis of the current state of the receivables. The practical part also includes the elaboration of proposals and recommendations, and the application of specific methods, incl. the costs and benefits. The result of the dissertation is effective system solutions to the outstanding receivables.

Dans notre recherche nous examinons les approches qui permettent de fidéliser les clients. Le marketing relationnel est sollicité, puis le rôle médiateur que joue la valeur perçue sur l’effet fidélisant dans l’approche relationnelle est étudié. Nous prenons pour champ d’étude les dirigeants d’entreprises libanaises, détenteurs de comptes bancaires. Les effets qui découlent de l’orientation relationnelle et du rôle médiateur qu’elle joue sur de ces dirigeants d’entreprises et qui peuvent influer sur leur fidélité sont pris en considération. Nous prenons aussi en compte le fait que le Liban traverse depuis des décennies des crises consécutives, ainsi que l’effet que cela laisse sur les décisions des dirigeants d’entreprises. Nous avons dégagé l’importance du rôle médiateur de la valeur perçue, les effets de la situation de crise, et l’influence des données personnelles des dirigeants d’entreprises sur la fidélisation des clients. Nous proposons dans une étape finale un modèle conceptuel intégrateur qui synthétise tous ces facteurs. Dans une ultime étape nous dégageons les résultats de l’étude et proposons une approche éventuelle pour traiter le problème de fidélisation des dirigeants d’entreprises en ce qui concerne leurs comptes bancaires dans une situation d’instabilité. / In our research we studied the different approaches leading to enhance the loyalty of the consumer. We have scrutinized the relationship marketing and the loyalty effect that can be enhanced by the mediator role of perceived value on the loyalty of the consumer. In our field of study we focused on the leaders of Lebanese enterprises, holding a bank account. We took into consideration the effects of the relationship orientation and the mediator role by which it can have an influence on the fidelity of these leaders. We also took into consideration that, for decades Lebanon has been facing different and consecutive crises, we studied the effects of such a situation upon the decision taking of the leaders of Lebanese enterprises. We showed the importance of the mediator role of the perceived value, the effects of the crises situation, and the influence of the personal data related to these leaders over their decision taking. In a final step we evaluated the results of the study and proposed a possible approach to the problem of loyalty of the enterprises’ leaders in regard of their bank accounts.

The aim of this diploma thesis is a selection of the best current account. This thesis describes how the bank system functions in the Czech Republic. The characteristics of the banking institutions which provide current accounts and the characteristics of the compared current accounts are presented in this thesis. The Monte Carlo method and the methods multi-criteria assessment of variants are described theoretically. The selection is based on the methods of the operational research. The first part of the practical chapter focuses on the Monte Carlo method which selects the best account by charges for different types of clients. The methods of multi-criteria assessment of variants, specifically methods TOPSIS and PROMETHEE, are also applied. The calculations are carried out by add-in SANNA for MS Excel. In conclusion, both approaches to solution are compared and the current account according to the preferences of each client type is recommended.

Nowadays taxes are the most important tax income of the state budget and at the same time they affect the standard of living of the population in various ways. Although the countries try to harmonize tax systems, there are still considerable differences between them. The aim of the thesis is to capture taxes in the Czech Republic from the point of view of statistics and then perform the comparison within the countries of the European Union. The thesis contains a brief characterization of the national accounts and the classification of the taxes in the national accounts according to the ESA 2010. It further deals with the description of the Czech tax system, including a definition of the individual taxes. The subsequent section captures the tax burden expressed by tax quota and the rest of the thesis is devoted to the cluster analysis, which is then applied to the data from the annual national accounts. Using cluster analysis, EU countries have been divided into groups according to similarities and differences in tax systems and in particular on the basis of the tax quota.

The main topic of this thesis is the course of insolvency proceedings pending under Insolvency Act and the aim is to compare the actual ongoing insolvency proceedings in practice with the theory. In the beginning of thesis are defined the basic terms which can be appeared during the insolvency proceedings. Subsequently, there is theoretically demonstrated the course of insolvency proceedings from the start through the decision on bankruptcy to the ways of resolving insolvency. The following section discusses the economic impacts of the debtor and his creditors. The aim of practical part is demonstrating the application of insolvency law in practice using by the real insolvency proceedings with EQUUS Company Ltd.