Magister Educationis - MEd / Cost-sharing is neither a new subject nor a recent practice in the financing of students’ higher education in Zimbabwe. The practice of cost-sharing in Zimbabwe’s higher education dates back to the colonial period. Unlike those African countries that have historically had free higher education, in Zimbabwe cost-sharing has always been part of its higher education financing formulae. As a result, whereas the challenge in other African countries has been to shift from free higher education to cost-sharing, the challenge in Zimbabwe has been that of moving from one cost-sharing model to another. While Zimbabwe has experimented with various cost-sharing strategies, literature on the country’s experiences with the practice is limited. This study fills the knowledge gap by identifying and accounting for the shifts in the conception and practice of cost-sharing in the financing of students’ higher education in Zimbabwe. Consistent with the study’s focus on describing and understanding historical processes (shifts in cost-sharing policy over time) in higher education financing in Zimbabwe, a qualitative approach was adopted to gather and analyze data. In particular, the study used an historical research design to identify and account for the policy shifts in higher education financing in Zimbabwe from 1957 to 2009. The scope of the study was limited to student funding in the public university sector. The study used documents as the major sources of data, while interviews and focus group discussions with key actors in higher education financing in Zimbabwe provided additional data to validate data generated from document sources. The study demonstrates that Zimbabwe adopted cost-sharing in higher education financing at the very point of inception of the first university in the country, the University College of Rhodesia and Nyasaland, which is now the University of Zimbabwe in 1957. Starting (in 1957) with a deferred tuition fee policy that was complemented by a mortgage type loan system and government grants, a confluence of global, national and local forces combined in specific fashion in specific historical epochs over time to ‘negotiate’ and ‘renegotiate’ the student funding models. It is further shown that during the colonial era, while the cost-sharing model rode on the back of a favourable Government loan and grant system aimed at promoting access to higher education, the racist basis of colonial education policies created bottlenecks that severely curtailed access to higher education by the majority black population. Colonial education policy iii regimes deliberately limited the feeding streams into university enrolments by black students, resulting in a proportional mismatch between the number of white students entering university and that of black students. Thus, during the colonial era, access to higher education was largely a function of the ‘barrier’ system in African education that defined inequality between whites and Africans. Independence in 1980 saw the new socialist government embracing the loan and grant based cost-sharing model and further implementing radical measures to democratize access to education. However, the increase in student numbers and in higher education institutions, coupled with poor loan recovery, and the ascendancy of neoliberalism at about the turn of the twenty-first century presented serious challenges to the state’s capacity to adequately fund higher education. In the process, the loan and grant system declined gradually and was eventually replaced by an upfront tuition fee policy that took a toll on access to higher education. Noting the inadequacies of policy interventions through the introduction of the Cadetship Scheme, the ‘successor’ to the loan and grant system, the study recommends the resuscitation of the loan system. It is however, important that such reintroduction of the loan system be predicated on the development of a robust framework that ensures that loans are allocated to students who are in real financial need and that there is in existence, effective and efficient loan recovery machinery.

Made available in DSpace on 2016-04-26T20:23:54Z (GMT). No. of bitstreams: 1 Mauricio Bellucci.pdf: 2312676 bytes, checksum: 8c77fce8e05786cdf87e6de26da56bc1 (MD5) Previous issue date: 2015-09-22 / his paper is intended to scientifically analyze tax applicability to activities performed by Shared Service Centers, an organizational model increasingly adopted in large enterprise centers. The theme is pertinent because doctrinal content is rare on the subject and case law lacks consistency in solution and grounds to set the matter. To fulfill this purpose, based on the legislation, doctrine, and case law, legal concepts are built on realities normally found in this environment, which are confronted with rules applicable to the tax on income of legal entities (IRPJ), social contribution on net income (CSLL), contributions to the Social Integration Program (PIS), the Social Security Financing (COFINS) and the tax on the provision of services (ISSQN). Still, considering transnational corporate structures should be pointed out the withholding income tax (IRRF), the ISSQN, the PIS and the COFINS due on the import of services, the intervention contribution in the economic domain (CIDE), the financial transaction tax (IOF) - in this case the IOF - exchange - the transfer price rules (TP) and for the disguised distribution of profits (DDL). Finally, it evaluates the theme from the point of view of tax planning and the theory of evidence. We then demonstrate that the issue should be resolved based on the Federal Constitution. In this context, and in light of the General Law Theory, Law Philosophy, Language Philosophy, and Semiotics, criteria are presented that should be followed by the tax exactor when assessing economic events inherent to Shared Service Centers. We finally conclude for the nonapplication of the referred events in all the mentioned materiality, except for the IOF - exchange / Este trabalho objetiva analisar cientificamente o enquadramento ou não à tributação das atividades desempenhadas pelos Centros de Serviços Compartilhados (CSC), modelo organizacional cada vez mais utilizado em grandes conglomerados empresariais. Justifica-se porque raras são as manifestações doutrinárias específicas sobre o assunto e na jurisprudência não há uniformidade na solução e fundamentação apresentadas para se definir a questão. Para cumprir esse objetivo, constrói-se, com base na legislação, na doutrina e na jurisprudência, conceitos jurídicos sobre realidades comumente encontradas nesse ambiente, confrontando-os com as normas impositivas do imposto sobre a renda das pessoas jurídicas (IRPJ), da contribuição social sobre o lucro (CSLL), das contribuições ao Programa de Integração Social (PIS) e para o Financiamento da Seguridade Social (COFINS), do imposto sobre serviços de qualquer natureza (ISSQN); ainda, considerando-se estruturas empresariais transnacionais, devem ser apontados o imposto sobre a renda retido na fonte (IRRF), o ISSQN incidente sobre a importação de serviços, as contribuições ao PIS-importação, à COFINS-importação, bem como a contribuição de intervenção no domínio econômico (CIDE), o imposto sobre operações financeiras (IOF) nesse caso, o IOF-câmbio , enfim, das regras de transferência de preços (TP) e às relativas a distribuição disfarçada de lucros (DDL). Finalmente, avalia-se o tema sob o ponto de vista do planejamento tributário e da teoria das provas. Demonstra-se que a questão deve ser resolvida a partir da Constituição Federal. Neste contexto e à luz da Teoria Geral do Direito, da Filosofia do Direito, da Filosofia da Linguagem e da Semiótica, apresentam-se critérios que devem ser seguidos pelo aplicador da lei tributária ao avaliar os eventos econômicos inerentes aos CSC. Conclui-se pelo não-enquadramento de referidos eventos nas materialidades acima referidas, à exceção do IOF-câmbio

The selection of an inappropriate regime by policy makers can thwart the effective implementation of public policy and lead to implementation failure. Competing values in the implementation process have a significant impact on the results of implementation, and the regime selected for implementation implies the choice of one value over another. Stoker has argued that on the one hand central leadership is valued for consistency, benefits of scale, co-ordination and cost sharing (instrumental model); and on the other, diffuse authority is valued as knowledge is particular and situational, and the task of analysis is to understand the problems, perspectives and interactions of implementation participants at the contact point between public programs and their clients (accommodation model). This study examines the implementation regime chosen by the Victorian Government for the introduction of a modern internal auditing function into the Victorian Public Service, using the Bureau of Internal Audit within its Department of Management and Budget. The selection of the Department of Management and Budget for the introduction of Internal Audit as a managerial accountability mechanism indicates that the instrumental model was held by the Victorian Government to be the most important in implementation. It is argued that use of a top-down central agency leadership approach resulted in implementation failure. Three propositions suggesting the mechanisms by which this result is brought about are examined: that lack of co-ordinated planning at the outset will result in inadequate definition of client needs as part of policy formulation; that intraorganisational conflict during the implementation success, as individual participants are likely to exercise their veto; and the increasing the number of participants contributes to complexity, so that they should only be involved in implementation when their presence is absolutely required. It is argued that the essential task of implementation is to create an environment where participants are likely to co-operate to achieve predetermined public policy goals; and that the introduction of a modern internal auditing approach into the Victorian Public Service required a more participatory implementation regime in order to facilitate policy outcomes and prevent implementation failure. It is also argued that the dominance of economic reform over accountability in Victoria restricted the ability of the Bureau of Internal Audit to implement change to internal audit practices within Victorian Government departments. The selection of an instrumental model of implementation by the Department of Management and Budget is examined in the context of the environment that existed in Victoria between 1982-1987; and while some of the values which Stoker associates with the top-down approach to policy making were observed, an alternative view to the development of internal auditing in the Victorian Public Service can be sustained.

<p>Background: The global human resources for health crisis has affected Uganda deeply as is evidenced by grossly inadequate medical doctor to population ratios. Strategies to increase training and retention initiatives have been identified as the most promising ways to address the problem. In Uganda, the dual track tuition policy of higher education (called the Private Students Scheme or PSS) at the University of Makerere was initiated in the academic year 1993/94, to boost student intake and to supplement university revenue. However, the impact of this scheme on the enrolment and graduation of medical students at this University is unknown. Aim: This study aimed to assess the effect of the PSS on enrolment, time to completion, attrition and number of graduated medical students at Makerere University Medical School after (post-)&nbsp / the Private Students Scheme (PSS). Study design: A quantitative cross-sectional descriptive&nbsp / study based on a retrospective review of enrolment and graduation records of medical students was conducted comparing records of students enrolled five years before and after the&nbsp / privatisation scheme. Numbers enrolled, attrition rates, time to completion and graduation numbers were analysed. Results: There were 895 students enrolled in the study period, 612 (72.2%) males and 236 (27.6%) females. Pre- and post-PSS periods had 401 and 494 enrolments respectively (a net increase of 93 students). During the post-PSS period, 447 (90.5%) government&nbsp / sponsored students were enrolled - 351 (71.1%) males and 143 (28.9% females) / in the same period, 47 (9.5%) private students were enrolled, 30 (63.8%) male and 17 (36.2%) female.&nbsp / Graduation rates for the entire study period were 96% (859), which represented 44% (378) in the pre-PSS and 56% (481) in the post-PSS periods. Private students contributed 8.9% (43) of the graduates 9in the post-PSS period. The majority of students (90.4%) graduated in five years. Thirty four students (3.8%) dropped out in the entire period, constituting significantly more in the pre-PSS - 22 (5.5%) than in the&nbsp / post PSS-period - 12 (2.4%). Males were more likely to drop out: 31 males did so (4.4%) compared with 3 (1.2%) females. In the post-PSS period, males made up 83.3% (10/12) of the attrition&nbsp / rate. Nine of them were government sponsored while three were private students. Conclusions: The PSS resulted in a 10% increase in enrolments when compared to the pre-PSS period.&nbsp / Furthermore the number of private medical student enrolments contributed 8.9% of the total graduations indicating that PSS succeeded in increasing the number of medical doctors graduated at MUSM. More males than females enrolled across all the years which might indicate&nbsp / a tendency for females to pursue non-medical professions which should be discouraged. Attrition of students&nbsp / was low which is encouraging but the finding that males were more likely to drop out than females deserves attention.</p>

本研究旨在檢視我國無形資產移轉訂價之相關規定是否完備，並藉由外國立法例與案例之借鏡，據以針對未盡完備之處進行深入之探討，以作為我國未來制定或施行相關規範之參考。 首先，本研究以無形資產為範圍，對於主要國家與我國無形資產移轉訂價制度加以比較，以瞭解我國相關規定不足之處。研究結果發現，我國關於成本分攤協議之規定最為欠缺，因此本研究亦以上述之主要國家為參考對象，彙整與分析可參考之內容，擬具我國未來制定成本分攤協議相關規範之框架。經由本研究之整理，我國未來制定成本分攤協議相關規範所應著重之主要項目包括定義、應分攤之成本、合理預期收益、成本與收益之比率相符、參與者之異動與協議之終止、稅捐稽徵機關之調整、租稅待遇、協議內容以及稽徵行政等九大項目。 其次，借鑒相關案例之爭議與本研究之設想，本研究擬定我國未來制定或施行成本分攤協議之法規所可能面臨之問題或應考量之事項，分為稅務面、法制面與稽徵行政面，並據以提供相關建議。稅務面主要可分為分攤協議之成本、使用協議所開發之無形資產、成本分攤給付以及買進與買斷給付之稅務處理，法制面為應考量制定之法律位階與訂定內容之相關配套措施，稽徵行政面則須評估預審制度之效益、權責單位之規劃與其保密義務之限制、專責人員之專業素養與獨立性以及對於成本分攤協議進行技術輸出管制之重要性。 / This research examines whether the transfer pricing regulations of intangible assets in Taiwan are sufficient or not. It focuses on lack of regulations pertaining to cost sharing arrangements (CSA) in Taiwan. With the references to foreign legislations and cases, the research further discusses the legislation defects and provides suggestions for Taiwan’s legislatives as to enactment or enforcement of related regulations in the future. Specifically, this research locates the legislation deficiencies by comparing transfer pricing systems of intangible assets between major countries and Taiwan. Examples of such major countries are used as a framework of CSA regulations for Taiwan. This framework covers the following main items: definition of a CSA, intangible development costs (IDC), reasonably anticipated benefits (RAB), the consistency between IDC shares and RAB shares, changes in participants and the termination of CSAs, adjustments by tax administrations, tax treatment of CSAs, elements of a CSA, and administration of tax collection. Based on the above analysis and controversies of related cases, this research points out problems that may arise and issues that should be considered when CSA regulations are to be enacted or enforced in Taiwan. Such problems and issues can be separated into three aspects, namely, taxation, legal system, and administration of tax collection. The research concludes by offering suggestions on each aspect. For the taxation aspect, the tax treatment relating to certain conditions should be contemplated, including IDC shared by each participant in a CSA, exploiting the intangible assets developed by a CSA, cost sharing transaction payments (CST payments), and buy-in/buy-out payments. With regard to the aspect of legal system, the legal position and supplementary measures of CSA regulations should be taken into account. As to the aspect of administration of tax collection, many factors should be taken into consideration, such as assessing the feasibility and benefit of issuing a CSA advance ruling, determining the appropriate tax authorities in charge of CSAs, training and developing qualified tax officials to audit CSAs, and controlling the technologies export via CSAs.

<p>Background: The global human resources for health crisis has affected Uganda deeply as is evidenced by grossly inadequate medical doctor to population ratios. Strategies to increase training and retention initiatives have been identified as the most promising ways to address the problem. In Uganda, the dual track tuition policy of higher education (called the Private Students Scheme or PSS) at the University of Makerere was initiated in the academic year 1993/94, to boost student intake and to supplement university revenue. However, the impact of this scheme on the enrolment and graduation of medical students at this University is unknown. Aim: This study aimed to assess the effect of the PSS on enrolment, time to completion, attrition and number of graduated medical students at Makerere University Medical School after (post-)&nbsp / the Private Students Scheme (PSS). Study design: A quantitative cross-sectional descriptive&nbsp / study based on a retrospective review of enrolment and graduation records of medical students was conducted comparing records of students enrolled five years before and after the&nbsp / privatisation scheme. Numbers enrolled, attrition rates, time to completion and graduation numbers were analysed. Results: There were 895 students enrolled in the study period, 612 (72.2%) males and 236 (27.6%) females. Pre- and post-PSS periods had 401 and 494 enrolments respectively (a net increase of 93 students). During the post-PSS period, 447 (90.5%) government&nbsp / sponsored students were enrolled - 351 (71.1%) males and 143 (28.9% females) / in the same period, 47 (9.5%) private students were enrolled, 30 (63.8%) male and 17 (36.2%) female.&nbsp / Graduation rates for the entire study period were 96% (859), which represented 44% (378) in the pre-PSS and 56% (481) in the post-PSS periods. Private students contributed 8.9% (43) of the graduates 9in the post-PSS period. The majority of students (90.4%) graduated in five years. Thirty four students (3.8%) dropped out in the entire period, constituting significantly more in the pre-PSS - 22 (5.5%) than in the&nbsp / post PSS-period - 12 (2.4%). Males were more likely to drop out: 31 males did so (4.4%) compared with 3 (1.2%) females. In the post-PSS period, males made up 83.3% (10/12) of the attrition&nbsp / rate. Nine of them were government sponsored while three were private students. Conclusions: The PSS resulted in a 10% increase in enrolments when compared to the pre-PSS period.&nbsp / Furthermore the number of private medical student enrolments contributed 8.9% of the total graduations indicating that PSS succeeded in increasing the number of medical doctors graduated at MUSM. More males than females enrolled across all the years which might indicate&nbsp / a tendency for females to pursue non-medical professions which should be discouraged. Attrition of students&nbsp / was low which is encouraging but the finding that males were more likely to drop out than females deserves attention.</p>

Thesis (Ph. D.)--RAND Graduate School, 2005. / Includes bibliographical references.

Thesis (Ph. D.)--Pardee RAND Graduate School, 2005. / Includes bibliographical references (p. 126-135). Also available via the World Wide Web.

Magister Public Health - MPH / Background: The global human resources for health crisis has affected Uganda deeply as is evidenced by grossly inadequate medical doctor to population ratios. Strategies to increase training and retention initiatives have been identified as the most promising ways to address the problem. In Uganda, the dual track tuition policy of higher education (called the Private Students Scheme or PSS) at the University of Makerere was initiated in the academic year 1993/94, to boost student intake and to supplement university revenue. However, the impact of this scheme on the enrolment and graduation of medical students at this University is unknown. Aim: This study aimed to assess the effect of the PSS on enrolment, time to completion, attrition and number of graduated medical students at Makerere University Medical School after (post-) the Private Students Scheme (PSS). Study design: A quantitative cross-sectional descriptive study based on a retrospective review of enrolment and graduation records of medical students was conducted comparing records of students enrolled five years before and after the privatisation scheme. Numbers enrolled, attrition rates, time to completion and graduation numbers were analysed. Results: There were 895 students enrolled in the study period, 612 (72.2%) males and 236 (27.6%) females. Pre- and post-PSS periods had 401 and 494 enrolments respectively (a net increase of 93 students). During the post-PSS period, 447 (90.5%) government sponsored students were enrolled - 351 (71.1%) males and 143 (28.9% females); in the same period, 47 (9.5%) private students were enrolled, 30 (63.8%) male and 17 (36.2%) female. Graduation rates for the entire study period were 96% (859), which represented 44% (378) in the pre-PSS and 56% (481) in the post-PSS periods. Private students contributed 8.9% (43) of the graduates 9in the post-PSS period. The majority of students (90.4%) graduated in five years. Thirty four students (3.8%) dropped out in the entire period, constituting significantly more in the pre-PSS - 22 (5.5%) than in the post PSS-period - 12 (2.4%). Males were more likely to drop out: 31 males did so (4.4%) compared with 3 (1.2%) females. In the post-PSS period, males made up 83.3% (10/12) of the attrition rate. Nine of them were government sponsored while three were private students. Conclusions: The PSS resulted in a 10% increase in enrolments when compared to the pre-PSS period. Furthermore the number of private medical student enrolments contributed 8.9% of the total graduations indicating that PSS succeeded in increasing the number of medical doctors graduated at MUSM. More males than females enrolled across all the years which might indicate a tendency for females to pursue non-medical professions which should be discouraged. Attrition of students was low which is encouraging but the finding that males were more likely to drop out than females deserves attention. / South Africa

Magister Public Health - MPH / Aim: This study aimed to assess the effect of the PSS on enrolment, time to completion, attrition and number of graduated medical students at Makerere University Medical School after (post-) the Private Students Scheme (PSS).