Thesis (Ph.D.)--University of Wisconsin--Madison, 2006. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (p. 155-163).

This diploma thesis compares the bank accounts offered by banks to students. The diploma thesis also compares the offers overdraft, which are provided on student accounts. The analysis includes student´s accounts of the four largest Czech banks (Česká spořitelna, a. s., Komerční banka, a. s., Československá obchodní banka, a. s.,GE Money Bank, a. s.) two German banks (Deutsche Bank AG, Commerzbank AG) and two Slovak banks (Slovenská spořitelna, a. s., Tatra banka, a. s.).

Local fees are the revenue of communities. Communities can influence the height of this revenue. Local fees are modified the Act No. 565/1990 Coll., concerning local charges. Nowadays communities can get revenues from nine local fees. Community can make a decision which fees will use on its territory. In a theoretical part are described notions like fiscal federalism, its history, forms and fundamentals; fiscal decentralization, the revenue of communities and their dividing; local fees and other notions serving to introduce into existing problems. A practical part is focus on local fees. The point of the work is to find which local fees communities use, in which height, what is the percent occurrence of utilize of existing fees in the year 2007, which fees are saving most often, that fees produce the highest yields and how local fees develop. The object of the study is communities of South Bohemia region. They are segmented into five size groups. The study is completed by tables and graphs and relevant conclusions.

Redes de franquia constituem um tipo de arranjo híbrido de governança onde, normalmente, lojas próprias e franqueadas operam sob uma mesma marca e formato de negócios. Considerando que taxas de franquia (fixas e variáveis) estão entres as principais fontes de receita do franqueador senão a principal, este trabalho tem por objetivo identificar evidências quanto a fixação destas taxas por redes de franquia. A variação de tais taxas é comparada à capacidade de monitoramento das redes, considerando que custos de monitoramento são influenciados pelo nível de dispersão geográfica das unidades das redes. Verifica-se também o efeito de variáveis que tornam o monitoramento a distância mais factível e eficiente, o que modera o custo de monitorar unidades a distância. Para tal objetivo, um total de 376 redes associadas à Associação Brasileira de Franchising (ABF) são investigadas em uma análise cross-section tendo como base o ano de 2011. Os resultados indicam que, de fato, custos de monitoramento levam as redes a praticarem taxas menores como forma de incentivar e motivar franqueados. Porém, características das redes com relação a maior nível monitoramento mitiga tal efeito. Os resultados são mais claros para taxas variáveis de franquia (royalties). Também se constatou que as taxas de franquias não apresentam efeito substitutivo entre elas, ou seja, não são inversamente proporcionais, o que indica uma diferenciação do cenário brasileiro em relação a outros países. / Franchise chains are a type of hybrid arrangement of governance, which usually owned and franchised stores operate under the same brand and business format. Considering that franchise fees (fixed and variable) are among the main sources of the franchisor´s income, (otherwise the franchisor\'s major source), this paper aims to identify evidence for setting these fees for franchise chains. The variation of such fees is compared to the chains monitoring capacity, considering that monitoring costs are influenced by the geographical dispersion level of the units of the chains. There is also the effect of variables that make the remote monitoring more feasible and efficient, which moderates the cost of monitoring distance units. To this aim, 376 chains associated with the Brazilian Franchising Association (ABF) are investigated in a cross-section analysis based in 2011. The results indicate that, in fact, monitoring costs lead the networks to practice lower rates as a way to encourage and motivate franchisees. However, chains characteristics related to higher-level of monitoring mitigates this effect. The results are more evident to franchise variable fees (royalties). It was also found that franchises fees show no substitute effect between them, ie they are not inversely proportional, which indicates a differentiation of the Brazilian scenery in relation to other countries.

Ongoing debates within the professional and academic communities have raised a number of questions specific to the international audit market. This dissertation consists of three related essays that address such issues. First, I examine whether the propensity to switch between auditors of different sizes (i.e., Big 4 versus non-Big 4) changes as adoption of International Financial Reporting Standards (IFRS) becomes a more common phenomenon, arguing that smaller auditors have an opportunity to invest in necessary skills and training needed to enter this market. Findings suggest that clients are relatively less (more) likely to switch to (away from) a Big 4 auditor if the client’s adoption of IFRS occurs in more recent years. In the second essay, I draw on these inferences and test whether the change in audit fees in the year of IFRS adoption changes over time. As the market becomes less concentrated, larger auditors becomes less able to demand a premium for their services. Consistent with my arguments, results suggest that the change in audit service fees declines over time, although this effect seems concentrated among the Big 4. I also find that this effect is partially attributable to a differential effect of the auditors’ experience in pricing audit services related to IFRS based on the period in which adoption occurs. The results of these two essays offer important implications to policy debates on the costs and benefits of IFRS adoption. In the third essay, I differentiate Big 4 auditors into three classifications—Parent firms, Brand Name affiliates, and Local affiliates—and test for differences in audit fee premiums (relative to non-Big 4 auditors) and audit quality. Results suggest that there is significant heterogeneity between the three classifications based on both of these characteristics, which is an important consideration for future research. Overall, this dissertation provides additional insights into a variety of aspects of the global audit market.

I examine three issues related to internal control reporting by non-accelerated filers. Motivation for the three studies comes from the fact that Section 404 of the Sarbanes-Oxley Act (SOX) continues to be controversial, as evidenced by the permanent exemption from Section 404(b) of SOX granted to non-accelerated filers by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Act also requires the SEC to study compliance costs associated with smaller accelerated filers. In the first part of my dissertation, I document that the audit fee premium for non-accelerated filers disclosing a material weakness in internal controls (a) is significantly lower than the corresponding premium for accelerated filers, and (b) declines significantly over time. I also find that in the case of accelerated filers remediating clients pay lower fees compared to clients continuing to report internal control problems; however, such differences are not observed in the case of non-accelerated filers. The second essay focuses on audit report lag. The results indicate that presence of material weaknesses are associated with increased audit report lags, for both accelerated and non-accelerated filers. The results also indicate that the decline in report lag following remediation of problems is greater for accelerated filers than for non-accelerated filers. The third essay examines early warnings (pursuant to Section 302 disclosures) for firms that subsequently disclosed internal control problems in their 404 reports. The analyses indicate that non-accelerated firms with shorter CFO tenure, presence of accounting experts on the audit committee, and more frequent audit committee meetings are more likely to provide prior Section 302 warnings. Overall the results suggest that there are differences in internal control reporting between the accelerated and non-accelerated filers. The results provide empirical grounding for the ongoing debate about internal control reporting by non-accelerated filers.

Through a case study methodology this research explores the decision-making process regarding financing services provided by the Canadian federal government to individual citizens. From a transparency and accountability perspective, for those services that benefit individuals versus society as whole, it is important to understand why some services are provided through general taxation while others are financed through user fees. The study utilizes public choice theory as developed in The Calculus of Consent: Logical Foundations of Constitutional Democracy which is the initial attempt to illustrate how the tools of economics may be applied to political institutions using a rational choice approach with an emphasis on rules about how choices are made. Rather than focusing on ‘what’ government spends funds on, the study focuses on ‘how’ government generates funds by examining three major actors: government, citizen-voters and pressure groups. This study furthers scientific knowledge as there has been prior research on distinguishing between public versus private goods, and deciding on how to publicly fund such goods, but there has been limited research undertaken on the actual decision-making process in financing public goods and services. From an academic perspective, this study is the first time that The Calculus of Consent: Logical Foundations of Constitutional Democracy model has been adapted and applied to the Canadian federal government. The study concludes that it depends on what elected officials decide to do to appeal to citizen-voters in order to win votes: appear fiscally prudent thus charge user fees; advance its political agenda with decisions to sometimes charge user fees or other times not; or limit costs to private sector organizations by deciding to not charge user fees. While elected officials make the decisions whether or not to charge user fees, it is the bureaucracy that implements these decisions.

V diplomové práci je pojednáváno o mikroekonomických základech stanovování transferových cen s důrazem na definici modelu závislého trhu. Práce dále obsahuje analýzu daňových dopadů stanovování transferových cen v České republice a v mezinárodním kontextu, v této souvislosti stručně rozebírá požadavky na vedení dokumentace k transferovým cenám jako důkazního prostředku pro kontroly správcem daně. Práce dále řeší aktuální otázky postavení transferových cen v tzv. síťových koncernech a investičních pobídkách. Součástí práce je také analýza metod oceňování transferových cen z pohledu zákona č. 151/1997 Sb., o oceňování majetku a směrnice OECD pro nadnárodní společnosti a daňové správy. V práci je rovněž rozebrána možnost aplikace regresních modelů pro stanovení strategie tvorby transferové ceny.

This masters thesis deals with the problem in the present educational system of the Czech Republic and the methods for its solution by the means of reformation of the educational system. In this thesis the social, economical and financial situation of the students is discussed, as well as the difference between the public high schools and private high schools is pointed out. The utmost emphasis is placed on the analysis of opportunities, threats, weaknesses and strengths of the present and new system of education in the Czech Republic. The part of this thesis deals with the comparison of the Czech Republic with selected states of the European Union and the description of the practices of those countries with the implementation of the school fee.

The work examines the investment instruments that are in their offer leading stockbrokers in the Czech Republic. Analyzes in detail the stock markets in the Czech republic, the USA and Germany. Part of the work is also addressing the issue of fees and method of establishing a merchant account at stockbroker.