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This thesis examines the work of Robert Eisner of Northwestern University concerning the appropriate measure of the federal government budget deficit. Eisner proposes specific adjustments to be incorporated into the calculation of the federal budget deficit in order to account for the effects of inflation. These adjustments effect the federal budget deficit via the effect of inflation on the level of federal debt outstanding and the interaction between this debt and the deficit. The focus of this study is a comparison of the Quantity theory and the Income-Expenditure theory of national income determination (in the tradition of Friedman and Meiselman, 1963) using Eisner’s adjusted measure of the deficit for the period 1955 - 1984. This comparison is made between adjusted and unadjusted deficits as measured by the National Income and Product Accounts and as measured by the Cyclically Adjusted (or High Employment) budget. / Master of Arts

This study’s main aim is to investigate the impact of adult household members’ employment on the health of children aged 6 to 60 months, with a particular focus on whether the gender of the employed adults matter. The study uses South African data from the nationally representative National Income Dynamics Study (NIDS), and children’s health will be measured using the two anthropometric indicators height-for-age and weight-for-age to indicate stunting and underweight respectively. The sample consists of about 1700 children, and both descriptive and econometric analysis are utilised to show correlations between child health outcomes and employment. The econometric analysis was performed using a logit model, and results show an association between employment in the household and child stunting, while no association is found between employment and child underweight. The main finding of the study is that living in households where one or more women (and no men) have employment reduces the likelihood of children being stunted. No health gain is found for living in households with only employed men, or living in households where both men and women have employment, relative to living in households where no one has employment. These results are robust to controlling for household expenditure per capita and a variety of other household characteristics. Employment thus seems to have a positive impact on children’s health, but the effect is only present in households where only females have employment. / Thesis (M.Dev.Studies)-University of KwaZulu-Natal, Durban, 2012.

多國公司由於企業本身的成長，生產技術，高科技的日益精進，而逐 漸蓬勃發展，也因此多國公司內部之間的交易亦隨之增加，由於內部交易 跨越不同國界，管理當局往往藉由移轉計價策略以達到整體利潤最大化的 目標，此對各關係國政府之稅收、市場分配，及當地股東產生不利影響， 故各國政府莫不希望能有效防杜。本研究透過理論面及制度面來探討多國 公司移轉計價問題，本文之研究如下：一、現況分析： 根據問卷資料 顯示，多國公司從事內部移轉計價行為雖有不同目的。但是不可否認，追 求整體淨利潤最大化配合以稅負節省仍為其主要目的。二、理論面探討： 由於各國的稅率不同，故產生租稅差異性，若政府不規範廠商之移轉 計價行為，將造成政府沒有稅收，違反政府課稅原意，故予以規範。至於 如何制定常規價格，視政府政策目標而定： (1) 政府以租稅中立性為 目標：政府所制定的常規價格等於中間產品邊際成本。 (2) 政府以稅 收最大化為目標：政府宜從高認定常規價格，但必須考慮中間產品之需求 彈性。 (3) 政府以國民所得最大化為目標：政府宜從低認定常規價格 。 故若欲協調政策目標，適當訂定常規價格，有其必要性。三、制度 面探討： 由選樣國家之移轉價格條款，發現大致上可以分成二類：一 類訂定完備，如美國、日本、韓國；另一類僅有一般性規範，如英國、瑞 典。而我國法令規定甚不完備，僅見於所得稅法第43條之1，而其規範散 見於各條文中且不夠明確，故無法有效防杜非常規交易之安排。至於各國 移轉價格條款，其特色大致如下： (1) 明確規範關係人定義。 (2) 明確認定常規交易價格。 (3) 明列非常規交易調整方法。 (4) 明定安全範圍，降低稽徵成本。 (5) 細列各種移轉計價交易類 別。 (6) 制定對應調整規定，並與其他國家協議達成國際間對應調整 。（如美國、日本） (7) 明訂納稅義務人主動提供資料，掌握其資訊 。（如日本） 隨著國內對外投資日漸增加，多國公司利用移轉計價策 略從事利益移轉亦日漸增加，故修正所得稅法第43條之1及其相關條文， 實為刻不容緩之事，因此本文提供建議以為未來修法之參考。

Globally female smoking rates are considerably lower than male smoking rates. However, there is great concern regarding female smoking due to the potential for future increases and the associated harm to health. To gain a better understanding regarding female smoking, this study examines the role of gender equality and economic development in explaining the variability in female smoking rates and female-to-male smoking differentials by examining data from 193 World Health Organization member states. Data on the dependent variables, female smoking prevalence rates and female-to-male smoking prevalence ratio, were obtained from the Tobacco Atlas. Data on independent variables i.e., measures of gender equality and gross national income per capita, proxy measure for economic development, were obtained from the 2005 Human Development Report, Central Intelligence Agency, and the World Bank. A composite gender equality index was constructed from the individual measures of gender equality. Multiple regression analysis showed composite gender equality index and gross national income per capita to be significant positive predictors of relative and absolute female smoking rates, with income being a stronger predicator. Individual measures of gender equality failed to show significance with either dependent variable. The results attest to the need for disentangling smoking from the notion of advancement in gender equality and economic development.

<p>Polazeći od predmeta i sadržaja turizma (kombinacije odnosa obezbeđenja produkta, usluga i pogodnosti turizma, olak&scaron;ano je uočiti vi&scaron;eznačnost delovanja turizma na privredni razvoj Crnogorskog primorja. Za Primorje je od osobitog značaja pratiti ekonomske efekte turizma, koji se sastoji u sledećem: -neposrednom razvoju delatnosti iz kompleksa turističke privrede, - realizaciji značajnog deviznog priliva putem razvoja inostranog turizma - podsticanju razvoja manje razvijenih područja - posebne pogodnost treba videti u činjenici da se iz godine u godinu zakonomerno uvećava turistička tražnja - prihvatanje koncepta ubrzane industrijalizacije kao metoda razvoja. Kroz odvijanje procesa vlasničke, organizaciono-upravljačke i finansijske transformacije, hotelsko-turistička privreda nadalje će ostvarivati povoljniji&nbsp; kvalitet u ekonomiji.</p> / <p>In the wide area of the montenegrain coast, there are objects foreseen for recreation, nauticsm, commune activities and others, about which there will be said in the chapter. It was very difficult to get to any information about some of those objects, so that they will be analysed on a more general level, like the dwelling houses, temporary objects, sports grounds, as well as social and private institutions.</p>

This study empirically examines the determinants of government expenditure in South Africa using annual data for the period from 1970 to 2014; and provides an overview of the South African government expenditure. The Johansen-Juselius co-integration test established that there is a long-run relationship between government expenditure and its determinants. The error correction model was used to examine the key determinants. The results of this study show that urbanisation rate, national income, poverty reduction; trade openness lagged one period and the wage rate significantly influence the size of government expenditure. Therefore, the study recommend that government create job opportunities; increase its expenditure in developing rural areas; and find ways to manage the public sector wage bill. The study concludes that population growth, inflation and trade openness in current period are not important in determining government expenditure in South Africa / Economics / M. Com. (Economics)

The measurement of economic performance and social development has become increasingly important as societies have evolved and become more complex. At present nations do not only seek to improve economic performance but are also compelled to improve social development through improvements in socially and environmentally sustainable initiatives. Traditional measures such as Gross Domestic Product (GDP) which is derived from United Nations’ System of National Accounts (SNA) have been criticised given the inability to adequately account for these social and environmental aspects of social development. Given these perceived deficiencies in the conventional measures, several alternative objective measures have been proposed in an attempt to address these shortcomings. Therefore the primary aim of this study is to analyse, via a literature survey, these alternative objective measures of economic performance and social development. The alternative measures that constitute the survey are the Index of Sustainable Economic Welfare (ISEW), the Genuine Savings (GS), and the United Nations’ Human Development Index (HDI). Upon the completion of the literature survey, sustainable development theory is used to evaluate the extent to which the National Accounts and the alternative objective measures are consistent with Hicksian and Fisherian definitions of income and capital, which embody the concepts of sustainability and sustainable development. The evaluation reveals that the National Accounts neither conform to the Hicksian nor the Fisherian definitions of income, thus could not be viewed as a measure of sustainable income. It is found that the ISEW is consistent with the Fisherian definition of income and is also a partial indicator of sustainable development. The evaluation of the GS measure reveals that it is consistent with the Hicksian definition but not the Fisherian definition. In terms of overall sustainability, it is argued that GS is a partial measure of weak sustainability. The HDI is similar to the National Accounts, in that it is neither consistent with the Hicksian nor the Fisherian definitions of income and is also not a measure of sustainability. In summary, the study demonstrates that despite GDP's shortcomings as a measure of economic performance and social development, currently, there is no alternative approach which simultaneously addresses every flaw in GDP. However, all the alternatives yield a much better approximation of social development than GDP.

The measurement of economic performance and social development has become increasingly important as societies have evolved and become more complex. At present nations do not only seek to improve economic performance but are also compelled to improve social development through improvements in socially and environmentally sustainable initiatives. Traditional measures such as Gross Domestic Product (GDP) which is derived from United Nations’ System of National Accounts (SNA) have been criticised given the inability to adequately account for these social and environmental aspects of social development. Given these perceived deficiencies in the conventional measures, several alternative objective measures have been proposed in an attempt to address these shortcomings. Therefore the primary aim of this study is to analyse, via a literature survey, these alternative objective measures of economic performance and social development. The alternative measures that constitute the survey are the Index of Sustainable Economic Welfare (ISEW), the Genuine Savings (GS), and the United Nations’ Human Development Index (HDI). Upon the completion of the literature survey, sustainable development theory is used to evaluate the extent to which the National Accounts and the alternative objective measures are consistent with Hicksian and Fisherian definitions of income and capital, which embody the concepts of sustainability and sustainable development. The evaluation reveals that the National Accounts neither conform to the Hicksian nor the Fisherian definitions of income, thus could not be viewed as a measure of sustainable income. It is found that the ISEW is consistent with the Fisherian definition of income and is also a partial indicator of sustainable development. The evaluation of the GS measure reveals that it is consistent with the Hicksian definition but not the Fisherian definition. In terms of overall sustainability, it is argued that GS is a partial measure of weak sustainability. The HDI is similar to the National Accounts, in that it is neither consistent with the Hicksian nor the Fisherian definitions of income and is also not a measure of sustainability. In summary, the study demonstrates that despite GDP's shortcomings as a measure of economic performance and social development, currently, there is no alternative approach which simultaneously addresses every flaw in GDP. However, all the alternatives yield a much better approximation of social development than GDP.

Le libre accès est un processus qui vise à rendre les résultats de recherche disponibles gratuitement en ligne, permettant de lire, télécharger, copier, distribuer, imprimer, rechercher ou partager leur contenu, sans barrière légale ou technique. Le mouvement a récemment gagné de l’ampleur avec l’implémentation de politiques de libre accès par les organismes subventionnaires et le développement de plateformes facilitant la diffusion de la science telles que l’Open Journal System, Érudit et SciELO. Actuellement, des études estiment que près de la moitié des articles scientifiques sont disponibles en ligne gratuitement. À ce jour, plusieurs aspects du libre accès ont été abordés dans la littérature scientifique tels que la disponibilité des articles, l’avantage en termes de citations des articles en libre accès et les effets des politiques de libre accès. Cependant, peu de chercheurs ont abordé l’utilisation du libre accès à l’échelle mondiale. L’objectif de ce mémoire de maîtrise est de fournir un portrait à jour de l’adoption du libre accès à l’échelle globale selon deux indicateurs, soit le nombre de publications en libre accès et le nombre de références faites aux articles en libre accès. Nos résultats montrent que les pays pauvres publient et utilisent davantage la recherche en libre accès que les autres pays, tandis que les pays ayant un revenu intermédiaire de la classe supérieure se comportent d’une façon semblable aux pays riches. Ces résultats démontrent l’importance des initiatives pour la promotion du libre accès à l’échelle locale, nationale et internationale, particulièrement pour les pays de la classe de revenu intermédiaire où les infrastructures et le nombre de mandats de libre accès sont limités. / Open Access (OA) is a process that aims to make research output freely available on the public internet, allowing the users to read, download, copy, distribute, print, search or link to the full text without any financial, legal or technical barrier. OA has often been suggested as a potential solution to several problems related to the scientific publishing industry: a minority of for profit editors accounting for half of the entire publishing industry, important budget cuts and rising subscription prices in academic libraries, and access to knowledge in lower-income countries. The OA movement originated from the growing demand to make research more accessible worldwide. It has been gaining a lot of momentum, with the implementation of several OA policies by funding institutions and the development of several new platforms (e.g., Open Journal System, African Journals Online, SciELO, and Érudit) that facilitate the publication of OA content at low cost. Studies have shown that between 20% and 50% of research articles are currently available online at no cost, but only a few have compared the use of OA literature at the country level and from a worldwide perspective. Along these lines, this master’s thesis aims to provide a global picture of the current state of OA adoption by countries, using two indicators: publications in OA and references to articles in OA. We find that, on average, low-income countries are publishing and citing OA at the highest rate, while upper-middle income countries and higher income countries publish and cite OA articles at below world-average rates. These results highlight national differences in OA uptake and suggest that more OA initiatives at the institutional, national and international levels are needed to support a wider adoption of open scholarship.