This qualitative exploratory research study examined the experiences of older women (over age 55) whose husbands had been admitted to a personal care home (PCH) in Winnipeg, Manitoba within the previous twelve (12) months. In-depth, semi-structured, one-on-one interviews were conducted with six (6) women. Socialist feminist and feminist caregiving theoretical frameworks along with narrative analysis were used gain insight into the participants’ needs surrounding their experiences of the admission. Findings include the fact that changes in women’s formal and informal supports began occurring years before their husbands’ admissions. The all-encompassing role as caregiver for their families continued to be central in their lives even after the admission. While women met their material and emotional needs through a range of formal and informal services, the participants were more likely to see needs met through informal means. Themes emerging from the research included those of guilt, entitlement, obligation, and reciprocity.

This qualitative exploratory research study examined the experiences of older women (over age 55) whose husbands had been admitted to a personal care home (PCH) in Winnipeg, Manitoba within the previous twelve (12) months. In-depth, semi-structured, one-on-one interviews were conducted with six (6) women. Socialist feminist and feminist caregiving theoretical frameworks along with narrative analysis were used gain insight into the participants’ needs surrounding their experiences of the admission. Findings include the fact that changes in women’s formal and informal supports began occurring years before their husbands’ admissions. The all-encompassing role as caregiver for their families continued to be central in their lives even after the admission. While women met their material and emotional needs through a range of formal and informal services, the participants were more likely to see needs met through informal means. Themes emerging from the research included those of guilt, entitlement, obligation, and reciprocity.

A opção pelas gated communities fez desaparecer dos espaços de convivência comunitária considerados a primeira vítima colateral de uma cidade que perde a árdua luta enfrentada para resistir ao avanço do isolamento espacial dos moradores grande parte dos atrativos da vida citadina. Diante da importância do ambiente público na formação da criança e do adolescente, a questão envolvendo a tutela da convivência comunitária está inegavelmente baseada na necessidade da efetivação de políticas públicas voltadas para a revitalização e readequação dos espaços urbanos, a fim de resguardar a qualidade de vida daqueles que merecem especial proteção do Estado. Sob este prisma, portanto, que esta obra será desenvolvida. Pretende-se demonstrar que, em relação à criança e ao adolescente, hodiernamente entendidos como pessoas humanas que merecem especial atenção da família, sociedade e Estado, a tutela da convivência comunitária representa um Direito Fundamental, em paralelo ao direito à convivência familiar, em que ambos estão igualmente previstos na norma constitucional, através do artigo 227 da Constituição da República Federativa do Brasil de 1988, e infraconstitucional, por meio dos artigos 4 e 19 do Estatuto da Criança e do Adolescente. / Gated communities option by the end of community interaction spaces considered the first victim sibling of a city that loses the arduous struggle faced to withstand the advancement of spatial isolation of residents most of the attractions of the city life. Considering the importance of public education of children and adolescents, the issue involving the community coexistence is undeniably based on need effective public policies targeted to the revitalization and readjustment of urban spaces, seeking to safeguard the quality of life of those who deserve special protection by the State. He, therefore, that this work will be carried out. To demonstrate that, in relation to children and adolescents, hodiernamente understood as human beings that deserve special attention from the family, society and State, the Fellowship Community represents a fundamental right, in parallel to the right to family life, in which both are also provided for in the constitutional standard, through article 227 of the Constitution of the Federative Republic of Brazil 1988 and infraconstitucional, by means of article 4 and 19 of the Statute of the child and adolescent.

A opção pelas gated communities fez desaparecer dos espaços de convivência comunitária considerados a primeira vítima colateral de uma cidade que perde a árdua luta enfrentada para resistir ao avanço do isolamento espacial dos moradores grande parte dos atrativos da vida citadina. Diante da importância do ambiente público na formação da criança e do adolescente, a questão envolvendo a tutela da convivência comunitária está inegavelmente baseada na necessidade da efetivação de políticas públicas voltadas para a revitalização e readequação dos espaços urbanos, a fim de resguardar a qualidade de vida daqueles que merecem especial proteção do Estado. Sob este prisma, portanto, que esta obra será desenvolvida. Pretende-se demonstrar que, em relação à criança e ao adolescente, hodiernamente entendidos como pessoas humanas que merecem especial atenção da família, sociedade e Estado, a tutela da convivência comunitária representa um Direito Fundamental, em paralelo ao direito à convivência familiar, em que ambos estão igualmente previstos na norma constitucional, através do artigo 227 da Constituição da República Federativa do Brasil de 1988, e infraconstitucional, por meio dos artigos 4 e 19 do Estatuto da Criança e do Adolescente. / Gated communities option by the end of community interaction spaces considered the first victim sibling of a city that loses the arduous struggle faced to withstand the advancement of spatial isolation of residents most of the attractions of the city life. Considering the importance of public education of children and adolescents, the issue involving the community coexistence is undeniably based on need effective public policies targeted to the revitalization and readjustment of urban spaces, seeking to safeguard the quality of life of those who deserve special protection by the State. He, therefore, that this work will be carried out. To demonstrate that, in relation to children and adolescents, hodiernamente understood as human beings that deserve special attention from the family, society and State, the Fellowship Community represents a fundamental right, in parallel to the right to family life, in which both are also provided for in the constitutional standard, through article 227 of the Constitution of the Federative Republic of Brazil 1988 and infraconstitucional, by means of article 4 and 19 of the Statute of the child and adolescent.

This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.

Thesis Abstract: Chapter I: Regional burden sharing of GHG mitigation policies – A Canadian perspective. The distribution of the burden of cost arising from the reduction of greenhouse gas (GHG) emissions is a contentious issue in policy discussions; more so among regional jurisdictions in the federalist countries with decentralized authorities over environmental regulations. In this setting, often the policy discussions are focused on the distribution of regional emission reduction targets that, in turn, entails negotiations over the distribution of the scarcity rents and the regional transfers of wealth. The allocation of regional emission entitlements is thus a key factor that could hinder the political feasibility of a national GHG mitigation policy. In this paper, we build a multi-region computable general equilibrium (CGE) model of the Canadian economy to assess the implications of different burden sharing rules governing the national GHG abatement policy with a cap-and-trade system of emission permits. In addition to assessing the impacts of traditional regional emissions allocation rules that involve intra-regional transfers of wealth, we consider a particular emission allocation that avoids such transfers, which may be a more palatable option given the context of likely fierce negotiations over the issue. Our results indicate to differing outcomes depending on the allocation policy in use. The CGE framework is also able to shed light on the transmission mechanisms that drive the results underlying the policy options. Chapter II: Endogenous technological change and emission allowances. Given the imminent threat of global warming due to GHG emissions, a number of emission mitigation policies have been proposed in the literature. However, they generally suffer from the classical equity-efficiency trade-off. High costs from equity concerns often render environmental policies politically unattractive and thus hard to implement. Recent advancement in the climate policy modeling literature that incorporates endogenous technological change (ETC) into the framework can potentially bring new insights into this debate. Using an inter-temporal, multi-sector CGE approach with ETC incorporated into the framework, this paper builds a model that focuses on the equity-efficiency debate for the policymakers. Canada is chosen as the country of investigation for this purpose. The paper provides a new welfare ranking of four permit allocation policies that address the equity-efficiency trade-off. In a second-best setting with pre-existing distortions, output-based allocation (OBA) of emission permits is compared to three other policy options: (i) an emissions trading system with grandfathered allocation (GFA), (ii) an auction permit trading system where permit revenue is recycled to lower payroll taxes (RPT), and (iii) a hybrid of OBA and R&D subsidy (O-R&D). We find that adapting OBA, as well as O-R&D, is welfare improving over GFA. The implicit output subsidy, entailed in the OBA policy, mitigates against the rising cost effect in the GFA policy. This is reinforced through added investment incentive in R&D when ETC in incorporated into the framework. With O-R&D, since the R&D subsidy corrects for market imperfections in the knowledge accumulation process, the effect is further bolstered, culminating into mitigation of uneven distributional outcome for energy-intensive industries as a whole. Contrary to previous results, we also find that, in terms of the welfare metric, OBA unequivocally improves the distributional outcome across sectors as compared to the RPT policy. Inclusion of ETC also unequivocally generates a higher welfare ranking for all permit policy schemes. Chapter III: Emission permit banking and induced technological change. This paper attempts to undertake an exploratory research by integrating two themes in the emission mitigation policy literature, which include: the inter-temporal emission permit banking and borrowing and the role of induced technological change in emission mitigation. Using a simple optimal control approach, we construct a unified framework that evaluates the optimal path of emissions and the optimal trajectory of permit price when both inter-temporal banking and borrowing of permits and the effects of induced technological change (ITC) are present. We find that ITC leads to a declining emission trajectory over time. The effect of ITC on the optimal permit price path, however, is ambiguous and critically depends on the extent of marginal cost saving that emanates from emission-saving technological innovation.

Thesis Abstract: Chapter I: Regional burden sharing of GHG mitigation policies – A Canadian perspective. The distribution of the burden of cost arising from the reduction of greenhouse gas (GHG) emissions is a contentious issue in policy discussions; more so among regional jurisdictions in the federalist countries with decentralized authorities over environmental regulations. In this setting, often the policy discussions are focused on the distribution of regional emission reduction targets that, in turn, entails negotiations over the distribution of the scarcity rents and the regional transfers of wealth. The allocation of regional emission entitlements is thus a key factor that could hinder the political feasibility of a national GHG mitigation policy. In this paper, we build a multi-region computable general equilibrium (CGE) model of the Canadian economy to assess the implications of different burden sharing rules governing the national GHG abatement policy with a cap-and-trade system of emission permits. In addition to assessing the impacts of traditional regional emissions allocation rules that involve intra-regional transfers of wealth, we consider a particular emission allocation that avoids such transfers, which may be a more palatable option given the context of likely fierce negotiations over the issue. Our results indicate to differing outcomes depending on the allocation policy in use. The CGE framework is also able to shed light on the transmission mechanisms that drive the results underlying the policy options. Chapter II: Endogenous technological change and emission allowances. Given the imminent threat of global warming due to GHG emissions, a number of emission mitigation policies have been proposed in the literature. However, they generally suffer from the classical equity-efficiency trade-off. High costs from equity concerns often render environmental policies politically unattractive and thus hard to implement. Recent advancement in the climate policy modeling literature that incorporates endogenous technological change (ETC) into the framework can potentially bring new insights into this debate. Using an inter-temporal, multi-sector CGE approach with ETC incorporated into the framework, this paper builds a model that focuses on the equity-efficiency debate for the policymakers. Canada is chosen as the country of investigation for this purpose. The paper provides a new welfare ranking of four permit allocation policies that address the equity-efficiency trade-off. In a second-best setting with pre-existing distortions, output-based allocation (OBA) of emission permits is compared to three other policy options: (i) an emissions trading system with grandfathered allocation (GFA), (ii) an auction permit trading system where permit revenue is recycled to lower payroll taxes (RPT), and (iii) a hybrid of OBA and R&D subsidy (O-R&D). We find that adapting OBA, as well as O-R&D, is welfare improving over GFA. The implicit output subsidy, entailed in the OBA policy, mitigates against the rising cost effect in the GFA policy. This is reinforced through added investment incentive in R&D when ETC in incorporated into the framework. With O-R&D, since the R&D subsidy corrects for market imperfections in the knowledge accumulation process, the effect is further bolstered, culminating into mitigation of uneven distributional outcome for energy-intensive industries as a whole. Contrary to previous results, we also find that, in terms of the welfare metric, OBA unequivocally improves the distributional outcome across sectors as compared to the RPT policy. Inclusion of ETC also unequivocally generates a higher welfare ranking for all permit policy schemes. Chapter III: Emission permit banking and induced technological change. This paper attempts to undertake an exploratory research by integrating two themes in the emission mitigation policy literature, which include: the inter-temporal emission permit banking and borrowing and the role of induced technological change in emission mitigation. Using a simple optimal control approach, we construct a unified framework that evaluates the optimal path of emissions and the optimal trajectory of permit price when both inter-temporal banking and borrowing of permits and the effects of induced technological change (ITC) are present. We find that ITC leads to a declining emission trajectory over time. The effect of ITC on the optimal permit price path, however, is ambiguous and critically depends on the extent of marginal cost saving that emanates from emission-saving technological innovation.

Thesis Abstract: Chapter I: Regional burden sharing of GHG mitigation policies – A Canadian perspective. The distribution of the burden of cost arising from the reduction of greenhouse gas (GHG) emissions is a contentious issue in policy discussions; more so among regional jurisdictions in the federalist countries with decentralized authorities over environmental regulations. In this setting, often the policy discussions are focused on the distribution of regional emission reduction targets that, in turn, entails negotiations over the distribution of the scarcity rents and the regional transfers of wealth. The allocation of regional emission entitlements is thus a key factor that could hinder the political feasibility of a national GHG mitigation policy. In this paper, we build a multi-region computable general equilibrium (CGE) model of the Canadian economy to assess the implications of different burden sharing rules governing the national GHG abatement policy with a cap-and-trade system of emission permits. In addition to assessing the impacts of traditional regional emissions allocation rules that involve intra-regional transfers of wealth, we consider a particular emission allocation that avoids such transfers, which may be a more palatable option given the context of likely fierce negotiations over the issue. Our results indicate to differing outcomes depending on the allocation policy in use. The CGE framework is also able to shed light on the transmission mechanisms that drive the results underlying the policy options. Chapter II: Endogenous technological change and emission allowances. Given the imminent threat of global warming due to GHG emissions, a number of emission mitigation policies have been proposed in the literature. However, they generally suffer from the classical equity-efficiency trade-off. High costs from equity concerns often render environmental policies politically unattractive and thus hard to implement. Recent advancement in the climate policy modeling literature that incorporates endogenous technological change (ETC) into the framework can potentially bring new insights into this debate. Using an inter-temporal, multi-sector CGE approach with ETC incorporated into the framework, this paper builds a model that focuses on the equity-efficiency debate for the policymakers. Canada is chosen as the country of investigation for this purpose. The paper provides a new welfare ranking of four permit allocation policies that address the equity-efficiency trade-off. In a second-best setting with pre-existing distortions, output-based allocation (OBA) of emission permits is compared to three other policy options: (i) an emissions trading system with grandfathered allocation (GFA), (ii) an auction permit trading system where permit revenue is recycled to lower payroll taxes (RPT), and (iii) a hybrid of OBA and R&D subsidy (O-R&D). We find that adapting OBA, as well as O-R&D, is welfare improving over GFA. The implicit output subsidy, entailed in the OBA policy, mitigates against the rising cost effect in the GFA policy. This is reinforced through added investment incentive in R&D when ETC in incorporated into the framework. With O-R&D, since the R&D subsidy corrects for market imperfections in the knowledge accumulation process, the effect is further bolstered, culminating into mitigation of uneven distributional outcome for energy-intensive industries as a whole. Contrary to previous results, we also find that, in terms of the welfare metric, OBA unequivocally improves the distributional outcome across sectors as compared to the RPT policy. Inclusion of ETC also unequivocally generates a higher welfare ranking for all permit policy schemes. Chapter III: Emission permit banking and induced technological change. This paper attempts to undertake an exploratory research by integrating two themes in the emission mitigation policy literature, which include: the inter-temporal emission permit banking and borrowing and the role of induced technological change in emission mitigation. Using a simple optimal control approach, we construct a unified framework that evaluates the optimal path of emissions and the optimal trajectory of permit price when both inter-temporal banking and borrowing of permits and the effects of induced technological change (ITC) are present. We find that ITC leads to a declining emission trajectory over time. The effect of ITC on the optimal permit price path, however, is ambiguous and critically depends on the extent of marginal cost saving that emanates from emission-saving technological innovation.

Thesis Abstract: Chapter I: Regional burden sharing of GHG mitigation policies – A Canadian perspective. The distribution of the burden of cost arising from the reduction of greenhouse gas (GHG) emissions is a contentious issue in policy discussions; more so among regional jurisdictions in the federalist countries with decentralized authorities over environmental regulations. In this setting, often the policy discussions are focused on the distribution of regional emission reduction targets that, in turn, entails negotiations over the distribution of the scarcity rents and the regional transfers of wealth. The allocation of regional emission entitlements is thus a key factor that could hinder the political feasibility of a national GHG mitigation policy. In this paper, we build a multi-region computable general equilibrium (CGE) model of the Canadian economy to assess the implications of different burden sharing rules governing the national GHG abatement policy with a cap-and-trade system of emission permits. In addition to assessing the impacts of traditional regional emissions allocation rules that involve intra-regional transfers of wealth, we consider a particular emission allocation that avoids such transfers, which may be a more palatable option given the context of likely fierce negotiations over the issue. Our results indicate to differing outcomes depending on the allocation policy in use. The CGE framework is also able to shed light on the transmission mechanisms that drive the results underlying the policy options. Chapter II: Endogenous technological change and emission allowances. Given the imminent threat of global warming due to GHG emissions, a number of emission mitigation policies have been proposed in the literature. However, they generally suffer from the classical equity-efficiency trade-off. High costs from equity concerns often render environmental policies politically unattractive and thus hard to implement. Recent advancement in the climate policy modeling literature that incorporates endogenous technological change (ETC) into the framework can potentially bring new insights into this debate. Using an inter-temporal, multi-sector CGE approach with ETC incorporated into the framework, this paper builds a model that focuses on the equity-efficiency debate for the policymakers. Canada is chosen as the country of investigation for this purpose. The paper provides a new welfare ranking of four permit allocation policies that address the equity-efficiency trade-off. In a second-best setting with pre-existing distortions, output-based allocation (OBA) of emission permits is compared to three other policy options: (i) an emissions trading system with grandfathered allocation (GFA), (ii) an auction permit trading system where permit revenue is recycled to lower payroll taxes (RPT), and (iii) a hybrid of OBA and R&D subsidy (O-R&D). We find that adapting OBA, as well as O-R&D, is welfare improving over GFA. The implicit output subsidy, entailed in the OBA policy, mitigates against the rising cost effect in the GFA policy. This is reinforced through added investment incentive in R&D when ETC in incorporated into the framework. With O-R&D, since the R&D subsidy corrects for market imperfections in the knowledge accumulation process, the effect is further bolstered, culminating into mitigation of uneven distributional outcome for energy-intensive industries as a whole. Contrary to previous results, we also find that, in terms of the welfare metric, OBA unequivocally improves the distributional outcome across sectors as compared to the RPT policy. Inclusion of ETC also unequivocally generates a higher welfare ranking for all permit policy schemes. Chapter III: Emission permit banking and induced technological change. This paper attempts to undertake an exploratory research by integrating two themes in the emission mitigation policy literature, which include: the inter-temporal emission permit banking and borrowing and the role of induced technological change in emission mitigation. Using a simple optimal control approach, we construct a unified framework that evaluates the optimal path of emissions and the optimal trajectory of permit price when both inter-temporal banking and borrowing of permits and the effects of induced technological change (ITC) are present. We find that ITC leads to a declining emission trajectory over time. The effect of ITC on the optimal permit price path, however, is ambiguous and critically depends on the extent of marginal cost saving that emanates from emission-saving technological innovation.

Indiana University-Purdue University Indianapolis (IUPUI) / Although social comparison has been studied for over 60 years, little research has been done to determine the effects it has on the workplace. Moreover, the explosion of social networking sites and their potential impact on the workplace have been largely overlooked by organizational researchers. Therefore, this study will attempt to evaluate the effect social comparison, specifically through social media, has on work relevant outcomes such as one’s job satisfaction, life satisfaction, and entitlement, moderated by materialism (relevance) and job expectations (attainability) of the referent other. Participants selected from an alumni database of a large Midwestern University were asked to view a manipulated Facebook newsfeed page and then complete a brief survey (N=290). A hierarchical multiple regression was conducted to assess the hypotheses. Results, implications, and limitations are also discussed.