Abstract The goal of this investigation is based on the Taiwan seafood industry development and its critical issues. In 2004, I have personally established a joint venture between a Japanese company-HANWA and our company-LUXE in developing a market for Saury fish,eel an Tailapia. 1.Using long-term relationship and trust between companies to establish a business relationship. 2.Both agreeing to use the new brand in market and good quality .The total sale for 2004 on Saury fish reached 720 tons,in our corperation. 3.Establishing a set price for the raw materials, processing rate,processing expenses, and exchange rate are the main factors of setting the price of the product itself. Therefore, obtaining the highest profit between the two companies. 4.Utilizing the Taiwanese seafood products¡¦ advantage, we focus on the most profitable and suitable production of goods based on the needs of nearby countries, and their influence on the market in all aspects.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1953. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves [144]-149).

A disabled taxpayer, or a taxpayer caring for a disabled spouse or child, may deduct 100% of disability expenses from taxable income (section 18(2)(b) of the Income Tax Act No. 58 of 1962). For a 2010 year of assessment, disability expenses must meet the following three requirements to be deductible:  The expense should appear on the prescribed list.  It should have been necessarily incurred and paid for (and not recoverable) by the taxpayer.  It should have been incurred in consequence of any physical disability suffered by the taxpayer, his or her spouse or child, or any dependant of the taxpayer. If compared to a 2009 year of assessment, the second and third requirements remained the same. However, the prescribed list only became effective as from 1 March 2009 (i.e. as from the 2010 year of assessment). According to the discussion paper issued by SARS, the prescribed list was introduced to bring clarity as to the type of expenses that qualify and not to add another requirement. The expectation therefore arises that ALL expenses that meet the second and third requirements will appear on the prescribed list. The study explored the possible existence of an expense which had been necessarily incurred and paid by a South African taxpayer during his or her 2010 tax year in consequence of his or her disabled child, but which does not appear on the prescribed list. Data was collected by the researcher by using a questionnaire when having semistructured telephonic interviews with parents of severely disabled children. The results of the study indicate that there were indeed legitimate expenses incurred by the respondents during their 2010 year of assessment that did not appear on the prescribed list. The prescribed list therefore does not cater for all the possible legitimate expenses incurred by the parent of a severely disabled child. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / Unrestricted

TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...

Introdução: o consumo de medicamentos cresce a cada ano no mundo inteiro e os gastos com estes produtos comprometem grande parte do orçamento doméstico das famílias brasileiras. Sabe-se que as mulheres consomem mais medicamentos que os homens e quando estão grávidas esta prática também é bastante comum, com prevalências variadas, porém expressivas. Objetivos: descrever e comparar a aquisição de produtos farmacêuticos realizada por gestantes, não-gestantes, lactantes e homens, avaliando qual o impacto da gestação na aquisição de medicamentos. Métodos: estudo transversal de base populacional, realizado a partir dos dados disponíveis na Pesquisa de Orçamentos Familiares (POF) 2002-2003/ IBGE. A pesquisa foi realizada entre julho de 2002 e junho de 2003 e o desenho da amostra foi estruturado para propiciar a publicação de resultados para todo o Brasil. Os dados foram obtidos através de aplicação de questionários específicos sob a forma de entrevista. As informações referentes aos moradores e às despesas individuais com produtos de saúde foram analisadas no programa SPSS 13.0. Resultados: 34,8% da população pesquisada adquiriu algum produto farmacêutico nos 30 dias anteriores à entrevista. As lactantes foram as que mais adquiriram produtos farmacêuticos com 58,4%, seguidas por 53,2% das gestantes, enquanto 29,7% dos homens e 39% das mulheres adquiriram algum produto. As gestantes adquiriram aproximadamente cinco vezes mais vitaminas e antianêmicos do que as outras mulheres. As mulheres nãogestantes gastaram mais dinheiro com medicamentos em todas as idades, já entre 15 e 35 anos as lactantes o fizeram. As gestantes, por sua vez, tiveram um gasto médio proporcional à renda líquida mensal cerca de 45% maior do que as não-gestantes entre 15 e 35 anos.Analisando o gasto médio proporcional à renda líquida mensal estratificado por quintis de renda entre 15 e 35 anos, foi observado que no primeiro quintil, onde se encontram os mais pobres, as gestantes gastaram 40% a mais que as não-gestantes com produtos farmacêuticos, enquanto no quintil 5, onde se encontram os mais ricos, as gestantes gastaram 25% menos que as não-gestantes com a aquisição destes produtos. Conclusão: a gestação leva a mudanças no perfil de aquisição de medicamentos e quanto menor a renda das pessoas, maior o impacto da gestação na aquisição de medicamentos e, por conseqüência, maior o impacto no orçamento e na qualidade de vida das gestantes. / Introduction: medicine’s consumption grows in the whole world every year and the expenses with these products compromise a big amount of the Brazilian families’ budget. It is known that women consume more medicines than men and when are pregnant this practice is also very common and its prevalence may vary but is certainly expressive. Objectives: to describe and compare the purchase of pharmaceutical products by pregnant, non pregnant, breastfeeding women and men, evaluating the impact of pregnancy on medicines’ purchase. Methods: population based study with data available from the Survey on Household Budgets (POF). The research took place between july 2002 and june 2003 and the sample design allows results’ publication for the whole country. The data was obtained by interview with the families and was analyzed in the SPSS 13.0 program. Results: during the research period 0,8% of the population was pregnant, the majority had white skin and more than 30% had few years of study. 34,8% of the population (61.107.726) had purchased at least one medicine on the 30 days before interview. The breastfeeding women purchased more medicines (58,4%), followed by 53,2% of pregnant women, while 29,7% of the men and 39% of non pregnant women purchased at least one medicine. Pregnant women purchased about five times more vitamins and antianemics than non pregnant women. Women expend more money with medicines in all ages, but between 15 and 35 years old the brestfeeding did it. The pregnants had an income’s proportion expense about 45% bigger than women between 15 and 35. Analyzing the average expense and the income’s proportion expense by income level between 15 and 35 years old, we notice that in the first and poorest level pregnant women expend 40% more than non-pregnant women with the purchase of medicines, as while as in the last and richest income level pregnant women expend about 25% less than non-pregnant women with these products. Conclusion: pregnancy leads to changes in the medicines’ purchase profile, and the smallest is the income, the higher is the impact of pregnancy in the purchase of medicines and, by the way, higher is the impact on these pregnant`s budgets and life quality.

The healthcare industry is computerizing administrative functions in an attempt to reduce expenses and remain competitive. This correlational study of 3,088 Medicare-certified, short-term, acute-care hospitals in the United States was based on a general systems theory framework; it sought to examine the relationships among the independent variables of hospital size and administrative computerization and the dependent variable of administrative expenses. Secondary data from Health Information Management Systems Society's surveys and cost reports from the Centers for Medicare and Medicaid services were used. Correlation analyses with an alpha of .05 were used to test 3 of the 4 hypotheses; regression analysis was used to test the final hypothesis. Approximately 52% of the variance in administrative expenses was explained by the number of beds, a moderate-to-high relationship. Only 6.3% of the variance in administrative expenses was explained by the amount of administrative computerization, a significant but small relationship. Only 9% of the variance in administrative computerization was explained by the hospital size, a significant but small relationship. The results of this study can be used as a basis to determine whether investment in technology in administration will reduce health care expenses. Appropriate investment in technology can contribute to social change by reducing consumer health care costs.

Objectives: Study wanted to explore the factors that will affect the total medical expense in the patients who receive laparoscopic cholecystectomy (LC). We also to confer the influencing factor that will associate with the difference of reports the expense under the case payment system. Methods:Retrospective study . Collected from year 2003 to 2007, received LC in a general teaching hospital in Kaohsiung city. We also adopt the chart review and combined with the health insurance expense data to explore the important factors that were associated with total hospitalized expenses, declaration of expense differences, and profits. The methods of multiple linear and logistic regressions were needed. Results: 1539 subjects, 613 male and 926 female. The average age was 54.4 , and 1313 subjects were hospitalized from outpatient. All subject¡¦s average hospitalized days were 3.79 and medical expenses were 42528.1 dollars. The frequencies of the type of declaration about ¡¥not exceed¡¦, ¡¥exceed but actually¡¦, and ¡¥exceed but no actually¡¦ were 88.8%, 8.6%, and 2.6%, in sequence. The average declaration of expense differences was 14484.1 dollars. The significant factors that were associated with total hospitalized expenses were the age, surgical year, source of hospitalize, major symptom, combine disease, a complication after surgery, hospitalized days, type of declaration. In the other linear regression model, we found the age, surgery year, source of hospitalize, major symptom, high technology examination before surgery, combine disease, a complication after surgery, hospitalized days, and physician¡¦s surgery quantity per year had been statistically significant with the declaration of expense differences. For the odds of hospital¡¦s profits, the significant factors include the surgery year, source of hospitalize, major symptom, high technology examination before surgery, and hospitalized days. Conclusion: We found a few significant factors that were associated with dependent variable in three regression models in this study. The major factor is hospitalized days that were a stronger influence total hospitalized expenses, declaration of expense differences, and hospital¡¦s profits. The hospital¡¦s superintendent can carry on the management through the appropriate method to control the medical resource consumes.

As natural resources are decreasing and environmental pollution is increasing, the buildings that play an important role in this problem should be constructed sustainably so their affects are kept to a minimum. Hospitals operate 24 hours a day and 7 days a week, therefore they are one of the largest energy consumers. Hence designers have started to design healthcare facilities according to the Leadership in Energy and Environmental Design (LEED) criteria, believing that it will reduce waste production, energy consumption and increase patient satisfaction by creating brighter and less stressful facilities. To understand if the claims are correct or not, this thesis first studied the results of the patient survey, Hospital Consumer Assessment of Healthcare Providers and System (HCAHPS), undertaken at most of the hospitals in the U.S., and compares the results to LEED and non-LEED certified hospitals. To find answers for the claims related to the financial benefits, this thesis compared three financial indicators; cost of operation of plant, profitability, and inpatient revenue. In the cases where there is a large enough sample size, a t-test is used to compare two groups, however when the sample size was not large enough, two groups are compared based on their means. For the cost of operation of plant and profitability, non-LEED certified hospitals are performing better. However, the patient satisfaction and inpatient revenues are significantly higher at the LEED-certified hospitals.

Introdução: o consumo de medicamentos cresce a cada ano no mundo inteiro e os gastos com estes produtos comprometem grande parte do orçamento doméstico das famílias brasileiras. Sabe-se que as mulheres consomem mais medicamentos que os homens e quando estão grávidas esta prática também é bastante comum, com prevalências variadas, porém expressivas. Objetivos: descrever e comparar a aquisição de produtos farmacêuticos realizada por gestantes, não-gestantes, lactantes e homens, avaliando qual o impacto da gestação na aquisição de medicamentos. Métodos: estudo transversal de base populacional, realizado a partir dos dados disponíveis na Pesquisa de Orçamentos Familiares (POF) 2002-2003/ IBGE. A pesquisa foi realizada entre julho de 2002 e junho de 2003 e o desenho da amostra foi estruturado para propiciar a publicação de resultados para todo o Brasil. Os dados foram obtidos através de aplicação de questionários específicos sob a forma de entrevista. As informações referentes aos moradores e às despesas individuais com produtos de saúde foram analisadas no programa SPSS 13.0. Resultados: 34,8% da população pesquisada adquiriu algum produto farmacêutico nos 30 dias anteriores à entrevista. As lactantes foram as que mais adquiriram produtos farmacêuticos com 58,4%, seguidas por 53,2% das gestantes, enquanto 29,7% dos homens e 39% das mulheres adquiriram algum produto. As gestantes adquiriram aproximadamente cinco vezes mais vitaminas e antianêmicos do que as outras mulheres. As mulheres nãogestantes gastaram mais dinheiro com medicamentos em todas as idades, já entre 15 e 35 anos as lactantes o fizeram. As gestantes, por sua vez, tiveram um gasto médio proporcional à renda líquida mensal cerca de 45% maior do que as não-gestantes entre 15 e 35 anos.Analisando o gasto médio proporcional à renda líquida mensal estratificado por quintis de renda entre 15 e 35 anos, foi observado que no primeiro quintil, onde se encontram os mais pobres, as gestantes gastaram 40% a mais que as não-gestantes com produtos farmacêuticos, enquanto no quintil 5, onde se encontram os mais ricos, as gestantes gastaram 25% menos que as não-gestantes com a aquisição destes produtos. Conclusão: a gestação leva a mudanças no perfil de aquisição de medicamentos e quanto menor a renda das pessoas, maior o impacto da gestação na aquisição de medicamentos e, por conseqüência, maior o impacto no orçamento e na qualidade de vida das gestantes. / Introduction: medicine’s consumption grows in the whole world every year and the expenses with these products compromise a big amount of the Brazilian families’ budget. It is known that women consume more medicines than men and when are pregnant this practice is also very common and its prevalence may vary but is certainly expressive. Objectives: to describe and compare the purchase of pharmaceutical products by pregnant, non pregnant, breastfeeding women and men, evaluating the impact of pregnancy on medicines’ purchase. Methods: population based study with data available from the Survey on Household Budgets (POF). The research took place between july 2002 and june 2003 and the sample design allows results’ publication for the whole country. The data was obtained by interview with the families and was analyzed in the SPSS 13.0 program. Results: during the research period 0,8% of the population was pregnant, the majority had white skin and more than 30% had few years of study. 34,8% of the population (61.107.726) had purchased at least one medicine on the 30 days before interview. The breastfeeding women purchased more medicines (58,4%), followed by 53,2% of pregnant women, while 29,7% of the men and 39% of non pregnant women purchased at least one medicine. Pregnant women purchased about five times more vitamins and antianemics than non pregnant women. Women expend more money with medicines in all ages, but between 15 and 35 years old the brestfeeding did it. The pregnants had an income’s proportion expense about 45% bigger than women between 15 and 35. Analyzing the average expense and the income’s proportion expense by income level between 15 and 35 years old, we notice that in the first and poorest level pregnant women expend 40% more than non-pregnant women with the purchase of medicines, as while as in the last and richest income level pregnant women expend about 25% less than non-pregnant women with these products. Conclusion: pregnancy leads to changes in the medicines’ purchase profile, and the smallest is the income, the higher is the impact of pregnancy in the purchase of medicines and, by the way, higher is the impact on these pregnant`s budgets and life quality.

El presente trabajo de investigación se realiza con la finalidad de evaluar la incidencia del control interno en el proceso de las cuentas por pagar en un contexto de proteger el activo disponible de la empresa Herramientas y accesorios SAC.La propuesta de llevar a cabo un adecuado sistema de control interno en las operaciones de cuentas por pagar contribuye eficazmente en cada una de las operaciones del efectivo y su acertada toma de decisiones. The present research work is carried out with the purpose of evaluating the incidence of internal control in the process of accounts payable in a context of protecting the available assets of the company Tools and accessories SAC.The proposal to carry out an adequate internal control system in the accounts payable operations contributes effectively in each one of the operations of the cash and its successful decision making.