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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
421

Parceria entre universidade e escola em projetos de educação matemática / Partnership between university and school in mathematical education projects

Oliveira, Natália Zulmira Massuquetti de [UNESP] 03 January 2017 (has links)
Submitted by Natália Zulmira Massuquetti de Oliveira null (noliveira@rc.unesp.br) on 2017-02-16T21:20:00Z No. of bitstreams: 1 Mestrado_Oliveira_N_Z_M.pdf: 6361899 bytes, checksum: 2d96c7e4b28d5ca4aa89922ab35a165c (MD5) / Approved for entry into archive by LUIZA DE MENEZES ROMANETTO (luizamenezes@reitoria.unesp.br) on 2017-02-21T19:33:09Z (GMT) No. of bitstreams: 1 oliveira_nzm_me_rcla.pdf: 6361899 bytes, checksum: 2d96c7e4b28d5ca4aa89922ab35a165c (MD5) / Made available in DSpace on 2017-02-21T19:33:09Z (GMT). No. of bitstreams: 1 oliveira_nzm_me_rcla.pdf: 6361899 bytes, checksum: 2d96c7e4b28d5ca4aa89922ab35a165c (MD5) Previous issue date: 2017-01-03 / Este estudo discute a parceria entre a universidade e a escola no âmbito de projetos que envolvem educação matemática. A pergunta que norteou a pesquisa foi a seguinte: “Como se apresenta a relação de parceria entre a universidade e a escola no âmbito de projetos que envolvem a educação matemática?”. Para isto, escolhemos os projetos envolvendo educação matemática vinculados ao Programa Núcleos de Ensino da Unesp e realizamos uma análise documental dos artigos publicados por eles em livros eletrônicos organizados Pró-Reitoria de Graduação (Prograd) da Unesp no período de 2007 a 2012. Para constituição dos dados elaboramos um fichamento destes artigos, e, a partir dos objetivos da pesquisa, os classificamos em: “Projetos com foco na formação de professores e ou de futuros professores”; “Projetos com foco em intervenções com alunos da educação básica; e “Outros”. Considerando esta classificação, desenvolvemos uma caracterização inicial destes projetos, tendo em vista três aspectos: a relação com as escolas, as características das ações desenvolvidas e as propostas de educação matemática implementadas. Estes aspectos foram posteriormente discutidos a luz do referencial teórico adotado tanto em relação a parceria entre universidade e escola quanto em relação a tendências em educação matemática. Os resultados indicam que a parceria permitiu uma formação de professores mais próxima da concepção de desenvolvimento profissional, e em relação a educação matemática, possibilitou que diferentes tendências desta área de pesquisa fossem implementadas de forma colaborativa nas escolas. / This study discusses the partnership between the University and the School in the context of projects involving mathematics education. The question that guided the research was: "How is the relationship between the University and the School in the context of projects involving mathematics education?". In order to explore this question, we developed the projects involving mathematics education linked to the “Núcleos de Ensino” Program at Unesp We conducted a documentary analysis of articles by this program published in electronic books which within the period from 2007 to 2012 were organized by the Undergraduation Pro-Rectory of Unesp (Prograd). Based on our research aim, the articles were classified in: "Projects with focus on inservice and prospective teacher education"; "projects focusing on interventions with students of basic education”; and “others". Considering this classification, we developed an initial characterization of these projects, taking into account three aspects: the relationship with the schools, the characteristics of the actions developed, and the mathematical education proposals implemented. These aspects were later discussed in light of our theoretical framework related to the partnership between university and school and related to trends in mathematics education. The results indicate that the partnership allowed a teacher education closer to the conception of professional development and related to mathematics education. It made possible that different trends of this area of research were implemented collaboratively in the schools.
422

Facing Religious Diversity and Secularisation - About the Future of Denominational Religious Education in Compulsory School in Austria

Jakob, Jennifer January 2018 (has links)
This thesis deals with the current situation of denominational religious education in Austria and the question of its future. The situation will be described including the historical development of the relationship between religion and politics and the legal framework of religious education in Austria. Afterwards models and systems of religious education in other European countries will be discussed. A major part of the thesis deals with challenges and recent developments of denominational religious education in Austria. This current situation will be discussed then against the historical background of the relationship between politics and religion in Austria. Afterwards the Austrian situation will be compared to other models in Europe to find out about similarities and differences. The final conclusion outlines what denominational religious education in Austria can learn from other systems in Europe and what are some ways it can be adapted to a more religiously diverse and secular Austria in the future.
423

IntegraÃÃo das tecnologias e currÃculo: a aprendizagem significativa de licenciandos de ciÃncias na apropriaÃÃo e articulaÃÃo entre saberes cientÃficos, pedagÃgicos e das TDIC. / Integration of technology and curriculum: a meaningful learning of science undergraduates in the appropriation and articulation of scientific, pedagogical knowledge and TDIC.

Luciana de Lima 06 June 2014 (has links)
O objetivo de investigaÃÃo à interpretar as compreensÃes teÃricas e prÃticas de licenciandos de CiÃncias BiolÃgicas e FÃsica, sobre os conhecimentos cientÃficos, pedagÃgicos e tecnolÃgicos digitais, bem como as integraÃÃes que estabelecem entre eles, segundo uma abordagem metodolÃgica transdisciplinar. Para tanto, efetivou-se uma pesquisa de campo, por meio da realizaÃÃo de aulas presenciais e a distÃncia, durante o semestre 2011.2. A pesquisa, de carÃter qualitativo, baseou-se no Estudo de Caso. Possui um pÃblico alvo de sete licenciandos em CiÃncias BiolÃgicas e FÃsica da Universidade Federal do CearÃ, cursando a disciplina InformÃtica Aplicada ao Ensino de CiÃncias, ofertada pelo Departamento de ComputaÃÃo. A pesquisa se subdivide em trÃs fases: planejamento, coleta e anÃlise de dados. Na primeira, adaptou-se a ementa da disciplina para a inserÃÃo de uma proposta metodolÃgica transdisciplinar. Na segunda, investigou-se a compreensÃo dos licenciandos sobre a integraÃÃo dos conhecimentos cientÃficos, pedagÃgicos e tecnolÃgicos digitais. As produÃÃes escritas dos sujeitos foram coletadas em cinco etapas: conhecimentos prÃvios; compreensÃo sobre o uso das TDIC no contexto do ensino e da aprendizagem de CiÃncias; compreensÃo sobre o ensino e a aprendizagem de CiÃncias; relaÃÃes estabelecidas entre os saberes a partir da construÃÃo de mapas conceituais; aplicaÃÃo dos conhecimentos adquiridos em planejamento de aula. Na terceira, os dados foram analisados com o uso das tÃcnicas da AnÃlise Textual Discursiva e da AnÃlise de Dados Multidimensionais utilizando-se o software de mapeamento de dados multidimensionais CHIC. Os instrumentos de coleta pautaram-se no uso de tecnologias digitais: questionÃrios disponibilizados no Google Docs, fÃruns de discussÃo do Ambiente Virtual de Aprendizagem TelEduc, desenvolvimento de mapas conceituais no software CmapTools e planos de aula compartilhados e armazenados em PortfÃlios do TelEduc. Os resultados obtidos revelaram que os licenciandos enfatizam os aspectos vinculados ao ensino mais do que aqueles relacionados à aprendizagem, fazendo ou nÃo uso das TDIC em propostas de prÃticas docentes. Os licenciandos estabeleceram integraÃÃes conceituais entre os conhecimentos cientÃficos, pedagÃgicos e tecnolÃgicos digitais. Mostraram reconhecer dificuldades de formaÃÃo acadÃmica. Manifestaram a necessidade de uma formaÃÃo que contemple as TDIC no contexto do ensino e da aprendizagem de CiÃncias. Como consequÃncia, foram apresentadas recomendaÃÃes de trabalho docente e mudanÃa curricular que possibilitem a integraÃÃo dos diferentes saberes necessÃrios à docÃncia. / The objective of this research is interpret the theoretical understandings and practices of undergraduates in Biological and Physical Sciences, concerning scientific, pedagogical and digital technological knowledge, as well as the integrations established among these, from a transdisciplinary methodological approach. A field research was carried out by conducting face to face and distance learning classes, during the semester 2011.2.The research, which has a qualitative approach, was based on Case Study. The target audience consists of seven pre-service teachers, undergraduates in Biological and Physical Sciences from the Federal University of CearÃ, offered by the Department of Computer Science. The research is divided into three phases: planning, data collection and analysis. In the first phase, we adapted the course syllabus to insert a transdisciplinary methodological approach. In the second one, it was investigated the pre-service teachersâ understanding of integrations among scientific, educational and digital technology knowledge. The written productions of the subjects were collected in five stages: prior knowledge; understanding of the use of TDIC in the context of Science teaching and learning; understanding of Science teaching and learning; relations established among the knowledge areas from the construction of concept maps; application of constructed knowledge in lesson planning. In the third phase, the collected data were analyzed through the techniques of the Textual Discourse Analysis and Multidimensional Data Analysis approach, using the software for multidimensional data mapping CHIC. The data collection tools made use of digital technologies: surveys were available on Google Docs, discussion boards were available on the Virtual Learning Environment TelEduc, concept maps were developed using the CMap Tools software and lesson plans were shared by the pre-service teachers and stored in the Portfolios area in TelEduc. The results revealed that pre-service teachers emphasized aspects related to teaching more than those related to learning, making use of TDIC or not in proposed teaching practices. The pre-service teachers established conceptual integrations among the scientific educational and digital technology knowledge. They revealed that they recognize the difficulties of academic education. They expressed the need for teaching education that incorporates the TDIC in the context of Science teaching and learning. As a consequence, proposals for teaching work and curriculum change that allow the integration of different types of knowledge needed for teaching were presented.
424

Desempenho agronômico de trigo em função de diferentes espaçamentos e densidades de semeadura em dois anos agrícolas / Agronomic characteristics of a growing role of wheat in different spacing, densities seeding in two years agricultural

Sander, Gerson 21 August 2012 (has links)
Made available in DSpace on 2017-07-10T17:37:01Z (GMT). No. of bitstreams: 1 Gerson_Sander.pdf: 1423318 bytes, checksum: f2d8d6788fbb5b2717b5d67bf8e22baf (MD5) Previous issue date: 2012-08-21 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Optimizing the use of agricultural inputs and efficient management of the wheat crop may increase the potential yield per unit area. In this sense, the objective of this research was to evaluate the agronomic performance of wheat for different spacings, plant densities and crop years. The experiment was carried out in the years 2010 and 2011 in the municipality of Marechal Cândido Rondon - PR. We used the experimental design of randomized blocks in a 3x4 factorial design. The first factor consisted of three spacings (13, 17 and 21 cm between rows), the second factor consists of four seeding rates (200, 300, 400 and 500 viable seeds m2). The results indicated that the lower densities (200 and 300 seeds m2) conditioned to a greater number of spikelets per spike, spike length, number of grains in ten ears and weight of hundred grains, as well as fewer tillers unviable because m2. Smallest spacings evaluated (13 and 17 cm) promoted greater weight of ears per m2 and greater accumulation of plant dry matter. One can show that productivity was higher in 2011 compared to 2010. In addition, lower seeding rates (200 and 300 seeds per m2) and spacings (13 and 17 cm) resulted in lower production cost and higher cost / benefit ratio / A otimização do uso de insumos agrícolas e o manejo eficiente da lavoura de trigo podem incrementar o potencial produtivo por unidade de área. Neste sentido, o objetivo desta pesquisa foi avaliar o desempenho agronômico de uma cultivar de trigo em função de diferentes espaçamentos, densidades de semeadura e anos agrícolas. O experimento foi conduzido nos anos agrícolas de 2010 e 2011 no município de Marechal Cândido Rondon - PR. Utilizou-se o delineamento experimental de blocos ao acaso em esquema fatorial 3x4. O primeiro fator foi constituído por três espaçamentos (13, 17 e 21 cm entre linhas) e o segundo fator constituído por quatro densidades de semeadura (200, 300, 400 e 500 sementes viáveis m2). Os resultados obtidos indicaram que as menores densidades avaliadas (200 e 300 sementes m2) condicionaram em maior número de espiguetas por espiga, comprimento de espigas, número de grãos em dez espigas e massa de cem grãos, bem como, menor número de afilhos inviáveis por m2. Os menores espaçamentos avaliados (13 e 17 cm) promoveram maior massa de espigas por m2 e maior acúmulo de massa seca das plantas. A produtividade foi superior no ano de 2011 quando comparado a 2010. Além disso, menores densidades de semeadura (200 e 300 sementes por m2) e espaçamentos (13 e 17 cm) resultaram em menor custo de produção e maior relação custo/benefício
425

A CONSTITUIÇÃO DA PROFISSIONALIDADE DOCENTE NA PERSPECTIVA DOS ESTUDANTES DO PIBID

Anderi, Eliane Gonçalves Costa 14 September 2017 (has links)
Submitted by admin tede (tede@pucgoias.edu.br) on 2017-11-22T11:55:42Z No. of bitstreams: 1 ELIANE GONÇALVES COSTA ANDERI.pdf: 1519347 bytes, checksum: 79efa48349eb7c53b37be2ae1887632c (MD5) / Made available in DSpace on 2017-11-22T11:55:42Z (GMT). No. of bitstreams: 1 ELIANE GONÇALVES COSTA ANDERI.pdf: 1519347 bytes, checksum: 79efa48349eb7c53b37be2ae1887632c (MD5) Previous issue date: 2017-09-14 / The present thesis is the result of an investigation that has teaching professionality as the object of study and, as the research field, the Institutional Program of Initiation to Teaching (PIBID). The objective is to verify if contact with the scope of work, at the beginning of the initial training course, favors the constitution of professionality endorsed by praxis. This is a study with a qualitative approach that made use of interviews, focus groups, and documentary analysis for data collection procedures. The subjects were the scholarship students of undergraduate courses in: Physics, Biology, History, Geography, Letters, Mathematics, Chemistry, and Pedagogy of the three universities of the State of Goiás (PUC Goiás, UEG, and UFG). For analysis of the focus group, content analysis was used, which enabled identification of the categories of analysis. To achieve the objectives proposed by the study, the work was organized into three chapters, being that in the first chapter I sought to contextualize the concept of teacher professionalism historically, which required that the relationship between the concepts of teaching professionalization, professionalism, and professionality be explained, and also to identify how these concepts are used by educational policies. In the second chapter I sought to situate the context of the emergence of PIBID, in order to identify the elements that shaped its emergence and understand it within the context of productive reorganization policies, as a way to understand the role of the Program in teacher training and also to identify the theoretical assumptions that underlie it. In the third chapter I dealt with the question of the relation between theory and practice experienced by scholarship students in PIBID and how this experience relates to contemporary approaches to teacher education. I give a description of the activities carried out by the scholarship students in the schools where subprojects were developed. From the analysis of the data it was possible to identify three pedagogical practices, being that in two there was no evidence that they added elements endorsed by praxis to the professionality of the future teacher, however, in one of the pedagogical practices elements of praxis endorsing professionality were identified, which led me to conclude that the dialectic of reality points out that even a Program such as the PIBID, which is based on educational principles oriented towards the formation of the worker, adjusted to the demands of the current capitalist reorganization, also preserves the possibility of its overcoming with a view to elaborating a pedagogical practice that seeks an emancipatory education. / A presente Tese é resultado de uma investigação que tem como objeto de estudo a profissionalidade docente e, como campo de investigação, o Programa Institucional de Iniciação à Docência (PIBID). O objetivo é verificar se o contato com o campo de atuação, logo no início do curso de formação inicial, favorece a constituição da profissionalidade referenda na práxis. Trata-se de um estudo com abordagem qualitativa que fez uso de entrevista, grupo focal e análise documental como procedimentos de coleta de dados. Os sujeitos foram os estudantes bolsistas dos cursos de licenciatura em: Física, Biologia, História, Geografia, Letras, Matemática, Química e Pedagogia das três universidades do Estado de Goiás (PUC Goiás, UEG e UFG). Para a análise do grupo focal, empreguei a análise de conteúdo, o que me possibilitou identificar as categorias de análise. Para atingir os objetivos propostos, o trabalho foi organizado em três capítulos sendo que, no primeiro capítulo, procurei contextualizar historicamente o conceito de profissionalidade docente, o que exigiu que se explicitasse a relação entre os conceitos de profissionalização, profissionalismo e profissionalidade docente e também identificar como estes conceitos são empregados pelas políticas educacionais. No segundo capítulo, procurei situar o contexto de surgimento do PIBID, de modo a identificar os elementos que conformaram seu surgimento e compreendendo-o dentro do contexto das políticas de reorganização produtiva como forma de entender o papel que o Programa desempenha na formação de professores e também identificar os pressupostos teóricos que o embasam. No terceiro capítulo tratei da questão da relação teoria e prática vivenciada pelos estudantes bolsistas no PIBID e de como essa experiência relaciona-se com as abordagens contemporâneas de formação de professores. Faço uma descrição das atividades realizadas pelos bolsistas nas escolas em que foram desenvolvidos os subprojetos. A partir da análise dos dados foi possível identificar três práticas pedagógicas sendo que em duas não há evidências de que foi agregado à profissionalidade do futuro docente elementos referendados na práxis; mas,em uma das práticas pedagógicas, verificou-se que há elementos de práxis referendando a profissionalidade, o que me levou a concluir que a dialeticidade da realidade aponta que, mesmo um Programa como o PIBID que se fundamenta nos princípios educativos orientandos para a formação do trabalhador, ajustado às demandas da atual reorganização capitalista, guarda também a possibilidade de sua superação com vistas a elaboração de uma prática pedagógica que busca uma educação emancipadora.
426

Employee Engagement and Organizational Profitability

Osborne, Schrita 01 January 2016 (has links)
Disengaged employees typically cost U.S. corporations $350 billion annually. The purpose of this case study was to explore strategies that some communication business leaders used to engage their employees that resulted in increased profits. The target population consisted of 4 communication business leaders located in Jackson, Mississippi who possessed at least 1 year of successful employee engagement experience. The self-determination theory served as the study's conceptual framework. Semistructured interviews were conducted and the participating company's archived documents were gathered. Patterns were identified through a rigorous process of data familiarization, data coding, and theme development and revision. Interpretations from the data were subjected to member-checking to ensure trustworthiness of the findings. Based on the methodological triangulation of the data collected, prominent themes emerged from thematically analyzing the data: rewards and recognition, empowering employees, and building a bond between leaders and employees. The implications for positive social change include the potential to improve employee engagement. Enhanced employee engagement could create social innovation and foster goodwill among employees, customers, and community members.
427

Migration of Dictyostelium Amoeba : role of Adhesion and Quorum sensing / Migration d'amibe de dictyostelium : rôle de l'adhésion et de la détection de Quorum

Golé, Laurent 09 December 2011 (has links)
Cette thèse est centrée sur l’analyse du rôle de l’adhésion cellule-substrat et des facteurs de détectionde Quorum sur la migration amibienne de Dictyostelium . Des outils pour automatiser les enregistrementsde vidéoomicroscopie et l’analyse d’image ont été développés afin de travailler avec de trèsgrands échantillons de cellules et de quantifier la migration cellulaire. Un dispositif microfluidique dedétachement cellulaire sous flux hydrodynamique combiné une platine motorisée a permis une étude statistique de l’adhésion mais aussi de la dynamique de détachement. L’analyse de la migration de Dictyostelium en milieu non nutritif met en évidence le rôle de la densité sur la différentiation des celluleset leur capacité de migration. Nous observons la présence d’une vitesse maximale de migrationaprès 6h de carence. Nous montrons que l’adhésion sur verre est deux fois plus faible en milieu carenc´equ’en milieu nutritif. Les exp´eriences de migration en milieu nutritif ont révélé la présence d’un facteur de détection de densité sécrété par les cellules et régulant leur migration aléatoire. Le coefficient de diffusion, la persistance du mouvement et la morphologie des cellules varient en fonction de la concentrationde ce facteur. Ce facteur ne modifie pas l’adhésion cellulaire mais uniquement la dynamique de d´etachement. Enfin, le protocole d’analyse développé nous a permis de faire une étude comparative de la migration en faisant varier d’autres paramètres tel que la surface ou la composition chimique du milieu expérimental. Ce travail se conclue en exposant le possible rôle de l’adhésion sur la migrationchez Dictyostelium en milieu nutritif. / This thesis focuses on the analysis of the role of adhesion between substrate and cell and factors of Quorum sensing on the migration of Dictyostelium amoeba. Tools to automate the recordings of videomicroscopy and image analysis have been developed to work with very large samples of cells and toquantify cell migration. A microfluidic device for cell detachment in hydrodynamic flow combined witha motorized stage has allowed a statistical study of adhesion but also the dynamics of detachment. The analysis of the migration of Dictyostelium in non nutritive medium highlights the role of density on celldifferentiation and migration capacity. We observe the presence of a maximum speed of migration after6 hours of starvation. We show that the adhesion to glass is twice as low in deprivation buffer as inthe nutrient medium. The experiences of migration in growth medium revealed the presence of a factorof detection of density secreted by the cells and regulating their random migration. The diffusion coefficient, the persistence of the movement and morphology of cells vary depending on the concentrationof this factor. This factor does not affect cell adhesion but only the dynamics of detachment. Finally, the testing protocol developed allowed us to make a comparative study of migration by varying otherparameters such as surface or the chemical composition of experimental medium. This work concludesby outlining the possible role of adhesion to the migration of Dictyostelium in nutrient medium.
428

The perceptions of a group of first year undergraduate Malawian students of the essay writing process

Kalikokha, Chimwemwe January 2008 (has links)
The purpose of this study was to explore the perceptions of the essay writing process of first year undergraduates at Chancellor College (University of Malawi) and to a lesser extent those of the lecturers responsible for teaching academic skills. A mixed methods design, combining qualitative and quantitative techniques, was employed in order to obtain richer data for deeper understanding of the students’ writing process. Two hundred students from the humanities and social science faculties responded to a self-completion questionnaire towards the end of semester one. Based on the students’ responses, an open-ended questionnaire was administered to four full time English for Academic Purposes (EAP) instructors. Findings from this study indicate that most students find it very challenging to obtain sufficient and relevant source text information, paraphrase or summarise information, and use an appropriate academic writing style. As solutions to these challenges, the students suggested the need for timely essay writing instruction, availability of resources for essay writing, increased amount of time spent on essay writing instruction, and discipline specific instruction in essay writing. EAP instructors identified lack of teaching and learning materials, large EAP classes, and students’ negative attitude towards the EAP course, as some of the challenges they encounter when teaching the course. The EAP instructors proposed an increase in the number of staff members, making students aware of the significance of the EAP course at an early stage, and the availability of up to date resources, as some of the ways in which the teaching of the course can be improved. Overall, the findings seem to suggest that difficulties that students encounter during the writing process and teaching challenges that EAP instructors face, have great impact on students’ perception of academic writing as well as their approach to writing tasks. The findings also suggest a lack of dialogue between the students and their lecturers. This is evident in students’ unawareness of the nature of the writing demands of their lecturers and disciplines; students’ desire to have timely essay writing instruction; and the lecturers’ concerns about students’ negative attitude towards the EAP course.
429

Addressing the contradiction between discourse and practice in health promotion.

Laverack, Glenn, kimg@deakin.edu.au,jillj@deakin.edu.au,mikewood@deakin.edu.au,wildol@deakin.edu.au January 1999 (has links)
The main theme of this thesis is the contradiction between discourse and practice in health promotion. Many health promoters continue to exert power-over the community through top-down programming whilst at the same time using an emancipatory discourse. The thesis has addressed this contradiction in three parts. The first part determines how the emancipatroty discourse has evolved and eplores the role of social movements in the development of contemporary health discourses and their influence on the legitimisation of empowerment. Central to this discourse is the empowerment of communities. To understand the role of this concept the thesis provides an interpretation of the different meanings of power and community, and the different levels of analysis of empowerment in the context of health promotion programming. The second part identifies the nature of health programming and the dominance of top-down, and to a much lesser extent, bottom-up approaches. The thesis argues that these two approaches are not, and do not have to be, mutually exclusive. To address this issue the thesis presents a new methodology is situated within a framework developed for the accomodation of empowerment goals within health promotion programmes. The study also identifies the organisational areas of influence on the processs of community empowerment and it is these which are used for the assessment of this concept. Both the framework and the methodology address the contradiction in health promotion by making community empowerment operational within a programme context. The third part of the thesis supports the rationale for the design of the methodology with field work in rural Fijian communities. The findings are presented as a composite case study to highlight the experiences of implementing the methodolgy and the main themes that emerged during the field work. the final chapter of the thesis brings together the central themes of the study and draws from these and 'emergent agenda' as a way forward for health promotion research and practice.
430

海峽兩岸經貿關係衍生之所得稅問題探討 / The Income Tax Problem of the Trading Relationship between Tai- wan and Mainland China

張敏蕾, Chang, Ming Lei Unknown Date (has links)
隨著台商赴大陸投資之家數、規模與預期投資回收期間,有逐漸增加、擴 大與延長之際,其衍生之所得稅問題卻未隨投資活動之增加而謀以因應之 道。故本研究針對此一問題,首先探討現階段兩岸經貿關係之進展情況及 台商赴大陸投資動機中,租稅扮演之地位與重要性程度。繼而針對主題, 將現階段台商至大陸間接投資,所涉及之所得稅規範,分別自台灣與大陸 兩地區加以論述,並發掘分析其所隱含之問題。而隨間接投資所引發之國 際租稅規避問題,則透過租稅庇護所及移轉計價二主題作詳盡之剖析。經 由上述三個面象之討論分析後,茲將本研究結論歸納為下列四點: (一) 國統綱領作為租稅政策指導地位之適宜性有待商確,本研究以為宜按實質 經貿發展情況加以研擬。 (二)對大陸投資之所得稅問題,不單只從大陸 地區發生之所得應否納入課 稅來討論,還須配合間接投資之現制與我 國課稅管轄權無法及於大陸 之現況,加強涉外所得課稅制度之規範。 透過移轉計價實質課稅原則與反租稅庇護所稅制等措施的推展,方能使因 兩岸交流所引發之所得 稅問題,獲得徹底的解決。 (三)落實租稅協 約之簽訂。 (四)從促進兩岸間賦稅體制差異之了解與文書驗證資料蒐集 等之合作,進而逐步縮短兩岸租稅體制之差異,此乃兩岸租稅整合應有之 步序。

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