Syfte: Syftet med följande studie är att analysera vilka faktorer som förekommer i beslutsunderlagen vid fastställandet av VA-taxan, samt hur utförligt beskrivna dessa är. Detta för att utförligt förstå vad beslutsunderlagen grundar sig på i kommuner runt om i Sverige. Metod: Att utgå från den hermeneutiska filosofin, torde en ökad förståelse realiseras, då vi använder den kunskapen genom att utföra en pilotstudie. Detta innebär att vi under studiens gång har rört oss mellan teorin och empirin, och erhållit en abduktiv forskningsansats. Teori: Studien utgår ifrån tidigare forskning inom området som har använts för att identifiera våra traditionella samt icke traditionella faktorer. Empirin: Den datainsamlingsmetod vi har använt är en semitstrukturerad djupintervju baserad på fem olika kommuners VA-verksamheter, samtliga med traditionella verksamhetsformer. Analys: Vi genomförde en omfattande analys för att upptäcka skillnader och likheter mellan kommunerna samt förekomsten av faktorerna. Samtliga kommuner tar hänsyn till traditionella faktorer då dem förekommer, däremot varierar det mellan de icke traditionella faktorerna och dess förekomst. Slutsats: Studiens slutsats visar att våra traditionella faktorer är mer framstående mot det icke traditionella. Det visar sig även att de icke traditionella faktorerna förekommer i större utsträckning än vad som framgår i tidigare studier / Purpose: The aim of this study is to analyse the factors that occur in decision-making purposes in the determination of VA-fee and the detailed description of what these are. This is to give a fully recognition of the basis for decision data that is based on the municipalities in Sweden. Method: Inferring the hermeneutic philosophy probably a greater understanding realized when we test the knowledge gained by conducting a pilot study. This means that during the course of the study we moved between theory and empirical data, and obtained an adbuctive reaearch approach. Theory: The study is based on previous research in the area that has been used to identify our traditional and non-traditional factors. Empiric: The data collection method we have used is a semit-structured depth interview based on five different municipal water and sewage operations, all traditional forms. Analysis: We performed a comprehensive analysis to identify differences and similarities between the municipalities and the existence of the factors. All municipalities are taking account of traditional factors when they occur but it varies between the non-traditional factors, and its occurrence.

Syfte: Trots att vi lever i ett mer jämställt samhälle är kvinnor fortfarande underrepresenterade på beslutsfattande positioner. Intresset och behovet för mer forskning om dess konsekvenser är därför stort. Studiens syfte är att undersöka om företag med en kvinnlig VD är associerat med ett högre revisionsarvode än företag med en manlig VD. Studiens syfte är även att undersöka om ett eventuellt positivt samband kan förklaras av att kvinnor i högre grad än män eftersträvar mer kvalitetssäker revision.   Metod: Studien antar en kvantitativ metod med en positivistisk forskningsfilosofi, där vi med hjälp av en hypotetisk-deduktiv ansats deducerat prövningsbara hypoteser för att ge svar på studiens syfte. Vi tillämpar en tvärsnittsdesign utifrån insamlad sekundärdata för året 2015. Studiens urval består av företag från tio europeiska länder som inhämtats med hjälp av den finansiella databasen Thomson Reuters Datastream. All data har bearbetats och analyserats med hjälp av multipla regressionsanalyser i statistikprogrammet SPSS.   Resultat & slutsats: Studien visar att det föreligger ett signifikant positivt samband mellan kvinnligt ledarskap och revisionsarvodets storlek. Studien ger även stöd för att ett positivt samband inte uppkommer till följd av att kvinnor i högre grad än män väljer mer kvalitetssäker revision utan att ett positivt samband ger uttryck för en diskriminerande effekt.   Förslag till fortsatt forskning: Studien undersöker företag utifrån ett begränsat geografiskt område, vårt förslag till vidare forskning är därför att studera hur relationen ser ut i andra geografiska områden. Vi anser även att en kvalitativ studie motiveras då företagsledningens egenskaper via en kvalitativ studie skulle få en mer framträdande roll.   Uppsatsens bidrag: Studien bidrar med vidare empiriska bevis för att genusperspektivet är avgörande för revisionsarvodets storlek. Genom att vara den första studien att undersöka vad ett positivt samband ger uttryck för bidrar föreliggande studie med vidare diskussion till redovisningslitteraturen. / Aim: Even though we live in an increasingly egalitarian society, women are still underrepresented in corporate decision-making positions. The interest and the need for more research on its effects are therefore motivated. The study aims to investigate whether companies with a female CEO is associated with a higher audit fees than companies with a male CEO. The study's purpose is also to examine whether a possible positive correlation can be explained by the fact that women more than men strive for more quality assured auditing.   Method: The study adopts a quantitative approach with a positivistic research philosophy, where we are using a hypothetical-deductive method deduced testing our hypotheses to answer the study's purpose. We apply a cross-sectional design based on secondary data collected for the year 2015. The study sample consists of companies from ten European countries gathered using the financial database Thomson Reuters Datastream. All data is processed and analyzed using multiple regressions analyzes in SPSS.   Results & conclusions: The study shows that there is a significant positive relationship between female leadership and audit fees. The study also provides support for a positive relationship does not arise as a result of more women than men choose more quality assured auditing without a positive correlation reflects a discriminatory effect.   Suggestions for further research: The study includes a limited geographical area, our suggestions for further research is therefor to study how the relationship looks in other geographic areas. We also believe that a qualitative study is justified, as management features through a qualitative study would have a more prominent role.   Contributions of the thesis: The study provides further empirical evidence that the gender perspective is crucial for audit fees. By being the first study to examine what a positive correlation expresses, the present study contributes to further discussion of the accounting research.

Introduction Since 2009 it has been legislated that Swedish listed public companies should establish an audit committee. The law and the code gives the board as a whole the possibility to operate the function of the committee. Former research of audit committee’s effect on audit fee have been made in several countries with various results. In this study, we aim to analyze how audit committees in companies listed on the Stockholm stock exchange can affect the audit fee. Purpose The purpose of this study is to explain how the existence of audit committees and its characteristics affect the external audit fees of companies listed on the Stockholm stock exchange. Method This quantitative study has a cross section design and a deductive approach. By studying documents, the annual reports of the companies listed on the Stockholm stock exchange, data will be collected and then analyzed in regression models. We have operationalized our variables according to former studies and research. The hypotheses have been written on the basis of former research and two perspectives of demand and risk. Conclusion The results in this study show that the existence of audit committees have a positive relationship with audit fee. Also the activeness of the committee has a positive influence on audit fee. The results can be explained by the audit committee, especially active committees, on one hand lowers the overall audit risk but on the other increases the demand of higher audit quality, which outweighs the lowered audit risk. / Introduktion Sedan 2009 har det varit lagstiftat att svensknoterade publika bolag ska inrätta revisionsutskott. Lagtext och Koden ger dock möjlighet att låta styrelsen som helhet sköta utskottets uppgifter. Tidigare studier har genomförts i flertalet länder, där resultaten av revisionsutskottens påverkan på revisionskostnaden har varierat. Vi vill i denna studie undersöka hur revisionsutskott påverkar revisionskostnaden i svensknoterade bolag. Syfte Syftet med vår studie är att förklara hur revisionsutskottens förekomst och karaktär påverkar revisionskostnaden för bolag noterade på Stockholmsbörsen. Metod Denna kvantitativa studie har en tvärsnittsdesign och en deduktiv ansats. Genom dokumentstudier har data i årsredovisningar från bolag noterade på Stockholmsbörsen samlats in för att sedan analyseras i regressionsmodeller. Operationalisering har i så stor utsträckning som möjligt gjorts i enighet med tidigare forskning. Vidare har hypoteser formulerats utifrån tidigare forskning med utgångspunkt ur ett efterfråge- och riskperspektiv. Slutsats Våra resultat visar att förekomsten av revisionsutskott har positivt samband med revisionskostnader. Även revisionsutskottets aktivitet har visat sig ha positiv påverkan på revisionskostnader. Resultaten förklaras av att revisionsutskott, och särskilt aktiva sådana, visserligen sänker den allmänna revisionsrisken men att en ökad efterfrågan av högre revisionskvalitét överväger den minskade revisionsrisken.

The purpose of my thesis is to point out the increase of the amount of the petty cases, to analyze its reasons, to describe the development of the relevant legislation and case law and to deal with some main legal arguments related to the issue of the reimbursement of the costs of proceedings in petty cases. The reason for my research is mainly its topicality and rapid evolution in a few past years. The boom of the mass claim recovery realized by the specialized "debt companies" was the reason of the legislative amendments and led to the ground-breaking decisions of the Constitutional Court, which resulted in the repeal of the regulation No. 484/2000 Coll. The thesis is composed of the introduction, four chapters and conclusion. The introduction is focused on the reasons of my choice of the topic and on the definition of the specific kind of petty cases my thesis is related to. Chapter Two provides the general overview of the institute of reimbursement of costs of proceeings, examines the varieties of the costs of proceedings, explicates the general principles the reimbursement of costs of proceedings is based on, explores the remedies and deals with the reimbursement of costs of enforcement proceedings. Chapter Three describes the growing amount of the petty cases, analyzes its reasons and reviews...

The main question of this study is whether the demand for higher education is relatively sensitive to tuition fee changes or is price inelastic. There is no definite answer in the literature. Approximately 52% of the estimates show it to be insignificant, 43% rate it as statistically negative, and approximately 5% are statistically positive. In a quantitative survey of 562 estimates reported in 48 studies, it has been found that large increases in tuition fees have a disproportionately negative impact on enrollment when potential publication bias and method heterogeneity are taken into account. The publication bias tests show that negative results are more preferable among researchers, because it is well supported by theory (when prices increase demand decreases). The results also suggest that four aspects of study design are especially effective in explaining the differences across primary studies: (1) the longer time period negatively associated with the price c of demand for higher education, (2) while the cross sectional estimations have reported more negative results, panel data estimations have reported fewer negative results, (3) controlling for endogeneity is crucial, (4) while controlling for unemployment rate has no clear conclusive impact, controlling for income is not significantly...

Made available in DSpace on 2016-06-24T04:11:33Z (GMT). No. of bitstreams: 1 Wendell Feitosa Castro.pdf: 1220597 bytes, checksum: 338b2a30a09cfcc125df0c4d300a0bdf (MD5) Previous issue date: 2014-11-20 / This paper analyzes if the performance achieved by mutual funds that charge performance fees as a component of compensation for services rendered (mixed) is greater than the return filed by mutual funds that charge only management fee (simple). The methodology used to compare mixed and simple funds was the matching developed by Abadie and Imbens (2006), where each fund mixed is confronted with another simple fund on one or more similar characteristics. The database includes existing investment funds data in the years 2005-2012 from Brazilian Security and Exchange Comission classes Shares. Finally, we observe that in Brazil funds that charge the performance fee showed results significantly above those funds only charging the administration fee, so the payment of incentive for higher performance is reflected in benefits to investors. / Neste trabalho é analisado se o desempenho obtido pelos fundos de investimento que cobram taxa de performance como um dos componentes de remuneração pelos serviços prestados (mistos) é superior ao retorno apresentado pelos fundos de investimento que cobram apenas taxa de administração (simples). Para a comparação foi utilizada a metodologia de matching apresentada por Abadie e Imbens (2006), onde cada fundo do tipo misto é confrontado com outro do tipo simples para uma ou mais características semelhantes. A base de dados contempla dados de fundos de investimentos existentes nos anos de 2005 a 2012 da classe da Comissão de Valores Mobiliários Ações. Por fim, observa-se que fundos que possuem em sua composição a taxa de performance apresentaram no Brasil resultados significativamente acima daqueles de fundos apenas com cobrança de taxa de administração, ou seja, o pagamento de incentivo pelo desempenho superior reflete-se em benefícios aos investidores.

Diploma thesis "Optimization of an entrance fee as a way to tourism activities regulation as well as an instrument for financing of agencies managing large protected areas in the Czech Republic" deals with the option of introducing an entrance fee into the Czech National Parks. As a result, the number of tourists visiting parks could be regulated and the agencies managing those parks could profit from the entrance fee payments. The entrance fee should become a tool for negative stimulation to the use of environmental goods and a tool for internalization of externalities. The thesis introduces an economic optimization model, which maximizes the tourism related social welfare and discusses the implementation options of the entrance fee to the Czech National Parks. It also demonstrates a simplified real data application.

Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico / Estimar as necessidades de irrigaÃÃo das culturas exploradas na bacia hidrogrÃfica do Baixo Jaguaribe, no Estado do CearÃ, possibilitando um manejo de irrigaÃÃo mais adequado e suporte tÃcnico no planejamento e concessÃo de outorgas de direito de uso de Ãgua para irrigaÃÃo, foi o objetivo principal deste trabalho. TambÃm foi analisado o impacto do pagamento da Ãgua para irrigaÃÃo sobre o custo de produÃÃo e rentabilidade dos principais produtos agrÃcolas da regiÃo. A partir dos cadastros de outorga de Ãgua foram identificadas 36 culturas exploradas com irrigaÃÃo, com captaÃÃo a partir do rio Jaguaribe, totalizando uma Ãrea de exploraÃÃo anual de 7.570 ha. AtravÃs da interpolaÃÃo de dados meteorolÃgicos foram obtidos balanÃos hÃdricos individualizados por municÃpio e, mais especificamente, relativos Ãs regiÃes irrigadas a partir do rio Jaguaribe, possibilitando uma estimativa mais precisa dos volumes e vazÃes a serem outorgados para cada Ãrea irrigada, com base no municÃpio a qual esteja situada. Com os balanÃos hÃdricos estimados, valores de Coeficientes Culturais mais ajustados à regiÃo e estimativa das eficiÃncias de irrigaÃÃo alcanÃadas atualmente foram estimados os volumes de Ãgua demandados para irrigaÃÃo, em cada semana do ano e a vazÃo contÃnua necessÃria para atendimento. A estimativa da demanda anual de Ãgua para irrigaÃÃo na bacia do Baixo Jaguaribe corresponde a 103,8 milhÃes de metros cÃbicos, variando de menos de 73 mil m3 por semana, durante os meses de marÃo e abril, devido a maior concentraÃÃo de chuvas, a mais de 5 milhÃes m3 por semana no mÃs de outubro, que corresponde ao mÃs de mÃxima necessidade de irrigaÃÃo das culturas. De forma patente, a vazÃo contÃnua necessÃria no rio para atendimento da demanda acompanha a flutuaÃÃo desta, atingindo a 8,4 m3.s-1 no mÃs de outubro. SimulaÃÃes de demandas e vazÃes necessÃrias para atendimento determinaram potenciais de reduÃÃo do volume de Ãgua utilizado para irrigaÃÃo de 13,2% a 18,8%, simplesmente com a elevaÃÃo das eficiÃncias de irrigaÃÃo a nÃveis potenciais, com a mudanÃa dos mÃtodos de irrigaÃÃo por superfÃcie e, ainda, com a substituiÃÃo da cultura de arroz. Analisando os consumos de Ãgua das culturas de arroz, feijÃo e banana, que totalizam 44% da Ãrea irrigada da bacia, associando-os Ãs Ãreas das unidades produtivas e com as faixas de tarifaÃÃo pelo uso de recursos hÃdricos para irrigaÃÃo em funÃÃo dos consumos mensais, vigentes no Estado, estimou-se um valor mÃdio de tarifa de R$ 7,04 /1.000 m3. Projetando-se este valor mÃdio de tarifa para a demanda total de Ãgua estimada neste estudo, obteve-se a previsÃo de arrecadaÃÃo anual com a cobranÃa pelo uso de recursos hÃdricos para irrigaÃÃo no Baixo Jaguaribe, de R$ 730.900. O critÃrio do impacto da cobranÃa de Ãgua em relaÃÃo à receita lÃquida das culturas foi considerado mais adequado que quando em relaÃÃo aos custos de produÃÃo e sobre o faturamento bruto. A maioria das culturas analisadas apresentou capacidade de pagamento para o maior valor de tarifa previsto, enquanto que a cana-de-aÃÃcar, o arroz e o milho nÃo apresentaram capacidade de pagamento para qualquer faixa de tarifaÃÃo. / The goal of this research was to estimate the irrigation requirements for crops grown in the Low Jaguaribe Basin, Cearà State, Brazil, providing essential information for an adequate irrigation scheduling and the establishment of the water rights for each farm. In addition, an analysis on the impact of the price of water on the farm income was conducted. Based of the Ceara Department of Water Resources database, 36 different crops were identified in the basin, all crops irrigated from water pumped from the Jaguaribe river, amounting to 7,570 ha annual acreage. Interpolation techniques were applied on weather data from four stations to generate individualized water budget for each irrigated field for every county within the basin, leading to a more precise estimation of the volumes and flow rates to be assigned as the water right for that individual farm. Furthermore, planting date, values of crop coefficient for every growth stage, and the efficiency of the irrigation system were applied to estimate the gross weekly water depth and flow rate requirements for every plot in the basin. Total annual water demand for the Low Jaguaribe basin was estimated in 103.8 million cubic meters, ranging from 73 thousand m3 per week during the months of March and April (due to the peak on the rainy season), to 5 million m3 per week in October, when the irrigation water requirement peaks. Clearly the unitary flow rate needed to supply irrigation requirement peaks at a value of 8.4 m3.s-1 in October. Simulations in the demands and on flow rate have indicated volume potentially applied to the field can be reduced in 13.2% to 18.8%, by increasing irrigation efficiency to values compatible with the potential of the irrigation system installed in the field, by replacing the surface irrigation by other more efficient technology, and by replacing rice by another crop. By analyzing the water requirements from rice, cowpea and banana fields, which amounted to 44% of the irrigated acreage in the basin, and taking into account the area of each farm in connection with the water fee to be charged in the state of CearÃ, it was found an average value of R$ 7.04 per 1,000 m3 of water supplied to the field. Therefore, resulting in an estimated early gross income of R$ 730,900 from water sale to irrigation in the Low Jaguaribe basin. Three alternative parameters were applied in order to analyzed the effect of charging for water: a percentage of the total production cost, a percentage over the gross income, and a percentage over the net benefit. It was found the last parameter produced more adequate results. In addition, it was found most of the crops evaluated, except sugar cane, rice and corn, provided income to pay even for the for the highest values of water fee posted by the state of CearÃ.

Thesis (M.A.) --University of Limpopo, 2012 / The study was undertaken because the researcher was concerned about the denial of poor learners the right to education, as their parents could not afford to pay School Fees due to high unemployment and poverty in rural schools. The researcher noticed that schools sent learners home to collect school fees and also withheld learner reports until the required amount was paid. As a result, “Fee Exemption policy” was available to exempt poor parents from paying School Fees, but it was not effective because schools did not inform them to apply for this policy. As a result, poor learners decide to dropout. The government introduced “no-fee-schools” policy to end marginalisation of poor learners. Further, it appeared that School Allocations are little because rural schools have a shortage of school facilities and some of the facilities are too expensive.A purposive sampling strategy was used to select 3 public secondary schools as research sites and 26 respondents as a sample of the target population. Respondents consisted of 8 members; the principal, SGB member and 6 educators from School A; Nine (9) respondents; the principal, 2 SGB members and 6 educators from School B; the principal, 2 SGB members and 6 educators from School C. Twenty-six respondents were considered to be sufficient because my focus was not on representation. The respondents were considered to be key informants with required data. Interviews and document analysis were used as data collection methods. The researcher used semi-structured interviews because they are interactive, and they also give the respondents a voice associated with their perspectives and experiences. Document analysis was used to supplement data collected through interviews. The interviewees discovered that learners were denied the right to education, despite the departmental policies formulated to help poor learners and theirparents. Furthermore, “no-fee-schools” policy was formulated to enable poor students to access education, but it is problematic because School Allocation is not deposited to school accounts on time and does not cover all the school costs. The study recommends that poor learners should not be denied the right to education and that the departmental policy (viz., Fee Exemption Policy) should be monitored to ensure that marginalised learners benefit from this scheme. This policy should also be budgeted for so as to enable poor schools to purchase modern facilities to improve the quality of teaching and learning and employ extra educators so as to reduce the educator-learner ratios and so on.

Objectives of this research were (1) to describe fee hunting as it is currently practiced in Utah and (2) to assess the adequacy of fee hunting efforts in addressing the problems of wildlife habitat and hunter access on private land. To collect information, Utah landowners who charged for deer (Odocoileus hemionus) or elk (Cervus elaphus) hunting in 1986 were surveyed by telephone and mail. Compared to the average Utah livestock rancher, those involved in fee hunting have larger livestock operations and have owned their property longer. They are Utah natives. Fee hunting is concentrated in northern Utah where foothill and mountain rangelands are privately owned. There is great diversity in the way fee hunting is organized and managed. Hunting opportunities sold by lease usually include few services and require hunters to post and patrol the property. Hunts sold by permit may include more services and be personally managed by the rancher. In general, fee hunting in Utah is differentiated from public land hunting by the availability of more acres per hunter rather than by special services or trophy animals. Fee hunting serves mostly resident hunters. Average net annual cash income is $6587, or $0.66 per acre. The most common expenses incurred are for road and facility (fence, campsite) maintenance and vehicle costs. Highest expenses are those associated with providing services. Landowners initiated fee hunting in order to gain control over trespassing and cover the costs of having hunters on their property. Most do not buy liability insurance. Fee hunting is expanding the number and types of hunting opportunities and is meeting the needs of landowners to minimize costs of trespassing and hunters. However, fee hunting is not stimulating investments in wildlife habitat improvement. Because of intermingling landownerships and the migratory nature of deer and elk in Utah, investments in wildlife habitat or management have an uncertain return. It is unlikely that fee hunting can provide adequate incentives for improving wildlife habitat without substantial policy changes to enhance the ability of landowners to capture a return on such investments.