1 Receipt lottery Abstrakt The thesis deals with the receipt lottery, which the Ministry of Finance has introduced as a tool to make customers more motivated to accept receipts, thereby making tax collection more efficient. Even though the receipt lottery has been in place for only half a year to the date of writing this thesis, the thesis analyses and evaluates the above ideas of the Ministry of Finance. The diploma thesis examines the hypothesis whether the receipt lottery leads to better and more efficient tax collection. The thesis is divided into three parts. The first part deals with the Constitutional Court judgment related to the electronic records of sales. It focuses mainly on the reasoning of the judgment in the parts which influence the receipt lottery. The second part of the thesis is the most analytical. First, it examines whether the receipt lottery is a gambling game and on what principle it works. Next chapters in this part of the thesis describe a condition for participation in the receipt lottery. This part does not only compare the cost of the receipt lottery and the state's contribution, but it also compares the customers' participation in the receipt lottery itself and the benefits from participating. In order to determine the popularity of the receipt lottery, a survey is used, the...

published_or_final_version / abstract / toc / Computer Science and Information Systems / Master / Master of Philosophy

Thesis (Ph. D.)--University of Canterbury, 2009. / Typescript (photocopy). Includes bibliographical references (p. 287-318). Also available via the World Wide Web.

Thesis (M.A.)--McGill University, 2002. / Written for the Dept. of German Studies. Includes bibliographical references.

Project (M.S.)--Brigham Young University. Dept. of Statistics, 2006. / Includes bibliographical references (p. 45-46).

Thesis (Ph. D.)--University of Canterbury, 2006. / Typescript (photocopy). Includes bibliographical references (p. 166-184). Also available via the World Wide Web.

Orientador: Telma Campanha de Carvalho Madio / Banca: Natália Bolfarini Tognoli / Banca: Gilberto Fladimar Rodrigues Viana / Resumo: Os documentos arquivísticos têm dificuldades em sua organização, tanto aqueles que estão nascendo digital (born digitals) quanto aqueles que nasceram e se desenvolveram em suporte de papel. Esta pesquisa tem como objetivo o estudo da importância e complexidade do documento arquivístico digital dentro dos ambientes organizacionais contemporâneos. Buscamos, com o olhar da Ciência da Informação e a Arquivologia, um mecanismo que possa ajudar na organização dos documentos descritos nas empresas desde sua própria produção, tendo em conta principalmente as contribuições das normas técnicas internacionais que normatizam o processo documental das entidades, a literatura científica que aprofunda o campo de pesquisa e as leis dos entes governamentais que estabelecem regras legais e jurídicas da organização documental. Esse mecanismo que ajuda na organização dos documentos empresariais, tem o intuito de oferecer uma possível alternativa para que as empresas conheçam as principais vantagens do documento digital dentro de um adequado sistema de gestão documental que melhore os processos dos fluxos documentais e os métodos de descrição, da análise, da avaliação e da recuperação documental. Para levar a cabo o objetivo deste trabalho, a metodologia utilizada foi principalmente a análise teórica-descritiva, na qual destaca-se no documento arquivístico digital, o avanço das leis governamentais e a efetividade que essas leis têm atualmente para ser aplicadas nas organizações. O resultado deste... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The records digital archival continue having difficulties in their organization, both those who are born digital and those who were born on paper. Therefore, this research aims to study in depth the importance and complexity of the document digital archives within the organizational environments. We seek, since the look of information science, a mechanism that may assist in the organization of documents described in companies from their own production, taking particular account of the contributions of international techniques that normalize the documentary process of entities, the scientific literature that deepens the search field and the laws of the governmental entities that establish legal rules and legal organization of documents. This mechanism that helps in the organization of business documents, is intended to provide a possible alternative for organizations that know the main advantages of the digital document within an appropriate document management system that improves the processes of informational flows and the methods of description, analysis and retrieval of documents. To carry out the purpose of this study, the methodology used was mainly theoretical analysis, descriptive, in which it stands out in terms of the archival document digital, the advancement of laws made by the Colombian Government and the effectiveness that these laws currently have to be applied in different organizations. The result of this work will contribute to other studies related with the current debate of archival document digital. / Mestre

The study sought to investigate the viability of digital records management in the Office of the Premier (OTP) in the Eastern Cape Province. The objectives of the study were to establish the current status of digital records management in the OTP, determine the compliance with the legal framework, identify the requisite infrastructure for digital records management (DRM), describe the security and preservation measures for DRM, and the challenges of managing digital records. Purposive sampling was used to select 40 participants. A questionnaire was used to collect data. The study revealed that the OTP has taken a number of initiatives aimed at establishing records management practices. However, the study found that the OTP is faced with a number of challenges in trying to use the Electronic Document and Records Management System (EDRMS). The majority of the employees did not have any qualification in records management. This lack of skills and competencies affects the implementation of the new system. The findings of the study showed that most of the employees were resisting using the new system because they were not comfortable with it. The study recommends that the department should encourage its staff to get training to be knowledgeable in the use of EDRMS which generates records; the staff should work closer with the consultancy in order to gain skills and knowledge to facilitate the change process, and the security and preservation of digital records should be enhanced.

This study investigated the use and management of electronic mail (email) in Zimbabwe’s central government. Employing a mixed method research approach, the study used a pluralist ontological paradigm and a pragmatic epistemological paradigm within the convergent mixed methods research design. Quantitative responses from questionnaires were corroborated by qualitative findings from semi-structured interviews, personal observation and document reviews. The study was restricted to Zimbabwe’s central government, focusing on head offices of 22 government ministries situated in Zimbabwe’s capital city of Harare. The population of the study was 670. The Corona Virus Disease 2019 (COVID-19) lockdown imposed in Zimbabwe as from 30 March 2020 negatively affected data collection as some targeted respondents could not be accessed as the researcher had initially planned, leading to an overall response rate of 37.3%. Nonetheless, 12 out of 22 government ministries participated in the study. Quantitative data were analysed using Microsoft Excel 2010® and descriptive statistics while qualitative data were analysed thematically using Atlas.ti®. The study conformed to ethical standards of research as espoused in the University of South Africa’s ethical review guidelines. The study revealed that due to the adoption of electronic government and the inherent relative advantages of email, among other factors, there was increase in use of email as an official record in Zimbabwe’s central government. Nonetheless, management of email was still in its nascent stages and was largely poorly articulated. Poor email classification, filing, appraisal, security, preservation and disposal were largely traceable to deficiencies in legal, policy and procedural frameworks as well as skills and information and communication technology infrastructural challenges. These in turn triggered email retrieval, access, preservation and authenticity challenges. This study was a first local research to address both the use and management of email in a single study and one which proposed a framework for the effective use and management of email where a call was made to match increase in use of email with increase in professional management of the same. The proposed framework may go a long way in influencing proper and professional use and management of email in Zimbabwe’s central government and similar organisations. / Information Science / D. Phil. (Information Science)

Effective management of electronic records (MER) facilitates implementation of e- government. While studies have been carried out on management of records in Kenya, none of these studies has focused on MER in support of e-government implementation in Kenya. To address the knowledge gap, the current study sought to establish the current state regarding MER in support of e-government in Kenya. The study investigated how MER supported e-government in Kenya with a view to develop a best-practice framework for MER in support of e-government. The specific objectives of the study were to: ascertain current status of MER in government ministries in Kenya; determine the current level of e-government utilization; establish the effectiveness of existing practices for MER in supporting e-government; identify challenges faced by ministries in MER that could impact on implementation of e- government; propose recommendations that could improve MER in ministries to support e-government effectiveness and develop a framework for MER in support of e-government. The theoretical framework was the European Commission’s (2001) Model Requirements for Electronic Records Management (MoReq) and the United Nation’s (2001) five-stage e-government maturity model. The study was anchored on the interpretive research paradigm and adopted qualitative research methodology using phenomenological design. The study sample consisted of 52 respondents drawn from eighteen government ministries, the Kenya ICT Authority (ICTA), the Kenya National Archives and Documentation Service (KNADS) and five e- government service areas. Maximum variation sampling technique was used. Data was collected through face-face interviews and analysed using thematic analysis. The findings established that: the general status of MER in government ministries is inadequately positioned to support e-government; utilization of e-government in Kenya had grown significantly and more ministries were adopting e-government services; although some initiatives have been undertaken to enhance MER, the existing practices for MER require improvement to ensure they adequately support e-government; there exists several challenges in the MER that impact on implementation of e-government. The study concluded that the current practices for managing electronic records in support of e-government implementation were not adequate. Recommendations and a best-practise framework for managing electronic records in support of e-government have been provided. Suggestions for further research are provided. / Information Science / D. Litt. et. Phil. (Information Science)