This thesis deals with the situation in financing of tertiary education from both governmental and student perspective. Its objective is to find an efficient system of student support with focus on student loans that would be applicable in the Czech Republic, would promote an equal access to higher education also to students from lower socio-economic classes and at the same time would enable to increase cost-sharing in Czech tertiary education. The designed concept of student loans is based on best practices from selected European countries (Netherlands, United Kingdom and Hungary) in the background of proposed reform of Czech tertiary education. Finally, the concept is validated in a case study dealing with financing of the International Management master's programme at the University of Economics, Prague.

The complexities associated with the deployment of indoor 5G infrastructure in commercial and industrial buildings are explored, with the aim of identifying the most practical and cost-effective strategies. The research delves into technical, economic, and stakeholder aspects of indoor 5G implementation within the Swedish context. Key technical challenges and potential solutions are thoroughly examined, and the importance of high-capacity and dependable wireless coverage is underscored. The economic viability is probed, underpinned by an analysis of costs, potential revenue streams, strategic benefits, and regulatory policies. A cost-sharing model is proposed, offering insights into potentially sustainable and equitable ways of financing indoor 5G infrastructure. The distinctive roles and responsibilities of stakeholders, including telecommunication operators, property owners, end-users, equipment suppliers, and the regulatory authority, are elaborated upon, emphasizing the necessity of collaboration and shared responsibilities for successful 5G deployment. The study concludes by emphasizing the need for ongoing research and collaboration among stakeholders in the dynamic 5G ecosystem, underscoring the transformative nature of 5G in reshaping wireless connectivity and its potential to deliver substantial economic and societal advantages. / Komplexiteten i samband med utrullningen av inomhus 5G-infrastruktur i kommersiella och industriella byggnader utforskas, med målet att identifiera de mest praktiska och kostnadseffektiva strategierna. Forskningen fördjupar sig i tekniska, ekonomiska och intressenternas aspekter av 5G-implementering inomhus inom den svenska kontexten. Tekniska utmaningar och potentiella lösningar undersöks noggrant, och vikten av högkapacitets- och pålitlig trådlös täckning betonas. Den ekonomiska genomförbarheten undersöks, underbyggd av en analys av kostnader, potentiella intäktsströmmar, strategiska fördelar och regleringspolitik. En kostnadsdelningsmodell föreslås, vilket ger insikter i potentiellt hållbara och rättvisa sätt att finansiera inomhus 5G-infrastruktur. De distinkta rollerna och ansvaren hos intressenter, däribland telekommunikationsoperatörer, fastighetsägare, slutanvändare, utrustningsleverantörer och regleringsmyndigheten, utforskas, vilket betonar nödvändigheten av samarbete och delade ansvarsområden för framgångsrik 5G-utplacering. Studien avslutas genom att betona behovet av pågående forskning och samarbete bland intressenter i det dynamiska 5G-ekosystemet, vilket understryker 5G ́s omvandlande natur i omformningen av den trådlösa infrastruktur och dess potential att leverera betydande ekonomiska och samhälleliga fördelar.

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Convinced of the role of education in promoting and accelerating economic and social development, the Government of Kenya devoted the early years of independence to the expansion of the education sector. The Government, however, could not shoulder the whole burden of financing education for long and, therefore, introduced the cost sharing policy in 1988. Demand for education has considerably increased in Kenya, yet, the sources of education finances are experiencing constraints even with the cost sharing strategy. With increased poverty levels, many parents are not able to meet the cost requirements under the cost sharing policy. This study, therefore, intended to investigate the impact of the cost sharing policy in secondary education in Kenya. In particular, the study sought to find out the views of teachers, parents and students on the cost sharing policy, the costs of secondary education, the main participants of the cost sharing policy and the proportion of dropouts and absenteeism attributed to the costs of education. This study established that there was an escalation of school fees at secondary school level as a result of the introduction of cost sharing policy in Kenya as well as in the other countries cited in this study. Most parents viewed cost sharing as a burden because not all of them were able to educate their children beyond the primary school level. The study recommends that the Government should introduce better methods of financing secondary education that would enable poor but bright students to join secondary schools of their choice, establish policies of identifying needy students among others. / Educational Studies / M. Ed. (Education Management)

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal.

The challenge in most developing countries is lack of funding in education. This leaves no option for most learners except to drop out of school. Even when safety nets are provided for by governments, this does not fully address the issues of access, equity and retention in secondary education. Education for All, as pronounced in the Dakar Declaration (2000) calls on governments to address access, retention and equity in basic education, overlooking the provision of secondary education. Many policies were adopted by governments in post-colonial rule in Africa and Asia to address the colonial disparities in education. This had a tendency of drowning the budgets in educational matters, notwithstanding the issues of fully addressing access, equity and retention in secondary education. In the developing world, the bulk of the population lives in rural areas where infrastructure for teaching and learning still has to catch up with the urban setting. In view of the global economic meltdown in the 1980s, 1990s and mid-2008, education has seen a squeeze on its budget. It is in this context that funding for secondary education has to be analysed in order to establish policies and programmes which are most suitable and sustainable to enable access, equity and retention of learners in secondary education. Models of funding in various countries are carefully examined in this study, in order to draw on the best practices in funding secondary education as applicable to the Zimbabwean case, and possibly to other countries in a similar situation. The research was carried out in three administrative districts of the Manicaland province of Zimbabwe. Using a mixed methods approach, this study examines the safety nets for the provision of secondary school education in Zimbabwe and proposes better ways to finance secondary school education. / Educational Leadership and Management / D. Ed. (Education Management)

本研究之目的在於瞭解臺灣地區有關醫療需求與利用之行為，並進而藉其 研究結果來推估部分負擔之實施成效。針對「八十年家庭收支記帳調查」 之 1,327戶家庭之資料，本研究分別以多元迴歸之線性模型與指數模型來 從事分析，並獲致下列之重要結果及發現： 1.門診價格偏彈性為 -0.27 至 -0.28 之間；住院價格偏彈性為 -0.06之間。可見兩者均欠缺彈性， 且住院較門診的彈性值更小。 2.門診之住院交叉彈性為 0.0015 至 0.0016 之間，顯示門診與住院之間有些替代效果存在。 3.門診之所得偏 彈性係數為 0.19至 0.22之間，表示門診是種正常品，且其彈性值並不大 。 4.部分負擔在門診上所節省之保險給付，若以負擔率為 10%來看，約 佔保費收入之 6.6%至 10.2%；醫療給付之 8.2%至 24.9%。但若提高部分 負擔至 25%時，則上述各數值約增加為兩倍。可見部分負擔對於保險財務 之補充，實具有相當功效。 5.以 10% 至 25% 的門診部分負擔率來估算 ，一般家庭於一年內須自付之門診費用，約佔家庭消費支出之 0.3%至 1.3%，佔儲蓄金額之0.7%至 3.0%，佔可支配所得之 0.2% 至 0.9%。其比 率並不算高，應不至於對一般家庭形成過重之經濟壓力。但若常使用醫療 資源的話，負擔將會更加提高且不容忽視。 / This research attempts to estimate the financial effects of cost-sharing system in Taiwan's health insurance. According to book-keeping data of 1,327 families, the study uses the linear & exponential model of the multiple regression to analyze the demand of the medical resources in Taiwan. The major results are as following: 1. The partial price elasticity of the outpatient care is esti- mated between -0.27 and -0.28, while the partial price elasti- city of the inpatient care is -0.06. Both are inelastic, but the inpatient care is ever more inelastic than the outpatient care. 2. The cross elasticity of the outpatient visits demanded with respect to inpatient price is between 0.0015 and 0.0016. It shows that there are some substitutions between two kinds of medical care. 3. The partial income elasticity of the outpatient care is esti- mated between 0.19 and 0.22, which reveals that the outpatient care is a normal good though the elasticity is small. 4. As to the potential effect of cost-sharing system on saving outpatient benefit, if the cost-sharing ratio were 10%, the reduced payment as the share of the premium is expected from 6.6% to 10.2% and as the share of the medical benefit from 8.2% to 24.9% depending on varying assumptions. If the ratio were raised to 25% , the reduced payment is projected to be twice as above. It implies that the cost-sharing system could be effective to improve the insurance finance. 5. It is further estimated that, when the cost-sharing ratio of the outpatient care were 25%, the cost-sharing burden for an average family is 1.3% with respect to the consumption expend- iture, 3.0% with respect to the savings and 0.9% with respect to disposable income. These ratios are not too high and an av- erage family can afford it. However, for those using medical services more heavily, their burden could be much higher and should be seriously considered.

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal

中國大陸移轉訂價法規起步較晚，但近年來中國積極防堵並加大查核力度，在大部分操作方式都被阻絕的情況下，台商僅剩「保留合理利潤」一途。如何在這個前提下達到利潤最大化並降低稅務風險，是本研究探討的問題。依本研究之結論，獲得以下之結論: 一、透過集團組織重組，建立集中化管理模式，依照各公司功能及風險考量，分配合理利潤。 二、在考量風險下，透過預先訂價協議及成本分攤協議以降低稅務風險。 三、建立符合各國法規之集團訂價策略，掌握各國稽核重點，制定集團統一的溝通及防禦策略，事先做好同期資料及相關文據以供備查。 / The development of regulations with respect to transfer pricing was started late in China, however, China took positive actions to avoid transfer pricing and enforced the rules more strictly in recent years. Therefore, the Taiwanese investors only have the way of “remaining the reasonable profit” in the event of that most of the operating models have been prohibited. How to obtain the maximun benefit and lower the tax risk in such situation are the objectives and questions of this study. According to this research, the conclusion is as below: 1. To allocate the reasonable profit by group restructuring and setting the centralized management mode in accordance with consideration in function and risk of each corporation. 2. To lower the tax risk through advance pricing agreements and cost sharing agreements in consideration of the risk. 3. To build the group pricing strategy which is accordance with the regulations of each filed, controlling the inspection focus of each countries, setting the group strategy for communication and defense, and preparing the same period information and other related documents for future reference.