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This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.

We study optimal replacement and abandonment decisions for real assets, when both revenues and costs are uncertain and deteriorate with age. We develop an implicit representation of the renewal boundary as the solution to a set of simultaneous equations. This quasi-analytical method has the merit of computational ease and transparency. We show that the correlation between revenues and operating costs has a significant influence on the renewal boundary, and that the increase in revenue immediately following a renewal has a greater relative influence on the boundary than either operating cost or renewal cost. The quasi-analytical method is sufficiently flexible to deal with other real option models involving 2 variables.

This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.

Vehicle operating costs are an invaluable tool to transportation engineers, who utilize them in applications such as cost-benefit analyses and utilization pricing. Many of the existing models in use, however, are significantly out-of-date with current technology. Research was undertaken in partnership with the Texas Department of Transportation (TxDOT) to develop a new model of the operating costs associated with Texas vehicle fleets. A vehicle operating cost (Vcost) model was produced which estimates variable and fixed costs associated with both light-duty and heavy-duty vehicles. The model calculates both aggregate fleet costs and costs for individual representative vehicles. An analysis of Texas Vehicles, Titles, and Registration (VTR) records; Weigh-in-Motion data; vehicle counts; and national car sales data was used to generate the breakdown of the Texas fleet of vehicles and to determine representative vehicles. Operational costs for these vehicles fell into two main categories: fixed costs (depreciation, financing, insurance, and other) and variable costs (fuel and maintenance/repair). Relations were determined for each cost category for each representative vehicle over its entire operational age. In the case of heavy-duty vehicles, much of the operational costs information is proprietary and had to be gathered in survey work conducted with other members of a research team. A computer program was written that incorporates the cost relations for the representative vehicles as well as the Texas fleet characteristics in such a way that the user can examine the costs of both an individual vehicle and the aggregate costs associated with a fleet of vehicles. The user can also input a default fleet composition. The model allows users to alter key parameters (such as fuel price, financing rates, insurance costs, or vehicle fuel economies) for future adaptability to a changing economic and technological landscape. The model was developed in parallel with another researcher working on an advanced fuel consumption model, which would later be integrated into to the Vcost model. / text

In this research, an effort is made to analyze the costs of fare collection on heavy rail and motorbus systems in the U.S. Since existing ticketing and fare collection (TFC) systems are major elements of transit infrastructure and there are several new alternative TFC technologies available on the market, the need to evaluate the performance of existing TFC systems arises. However, very little research has been done, so far, to assess impacts of TFC technologies on capital and operating expenses in public transit. The two objectives of this research are: (1) to formulate a conceptual evaluation framework and a plan to assess the operating costs of existing TFC systems in transit and (2) to analyze the operating expenses associated with existing TFC systems on heavy rail and motorbus transit in the U.S. with the aid of the evaluation framework and plan. This research begins with a review of the current state of knowledge in the areas of transit TFC evaluation, the economics of public transit operations, and fare collection practices and technologies. It helps to determine the scope of work related to assessment of TFC operating costs on public transit and provides the basis for the development of a conceptual evaluation framework and an evaluation plan. Next, this research presents a systematic approach to define and describe alternative TFC systems and suggests that the major TFC system determinants are payment media, fare media, TFC equipment, and transit technology (mode). Following this is the development of measures of effectiveness to evaluate alternative TFC systems. These measures assess cost-effectiveness and labor-intensiveness of TFC operations. The development of TFC System Technology Index follows. This Index recognizes the fact that TFC systems may consist of different sets of TFC technologies both traditional and innovative. Finally, this research presents statistical results that support the hypothesis that TFC operating costs are related to transit demand, transit technology (mode) and TFC technologies. These results further suggest that: (1) TFC operating costs per unlinked passenger trip on heavy rail systems are higher than on motorbus systems and (2) TFC operating costs per unlinked passenger trip tend to increase as the use of non-electronic fare media increases. Actions for further research are also recommended. / Ph. D.

The thesis is focused on assessing the impact of labor productivity on the dynamics of wages and working expensiveness of selected farms. In the theoretical part, the labor productivity, the actual measurement and relationship to the average wage. Attention is also paid wages, payroll forms, moving components of wages and super wage. The practical part is focused on a comparison of wages in the agricultural sector with the national average, as well as the influence of the change in average labor productivity and average wages to average labor Cost in 74 farms for 2005, 2008 and 2009. In conclusion, it considered whether the development of wages over time is a reasonable development of labor productivity over the period 2005-2010.

Submitted by TIAGO PEREIRA DA SILVA CORREIA null (correiagoueg@hotmail.com) on 2016-02-17T17:57:25Z No. of bitstreams: 1 Tese final para impressão_vf com ficha e aprova.pdf: 1412651 bytes, checksum: d60be6dcf3f00578cd6850869acde81c (MD5) / Approved for entry into archive by Sandra Manzano de Almeida (smanzano@marilia.unesp.br) on 2016-02-17T18:39:40Z (GMT) No. of bitstreams: 1 correia_tps_dr_bot.pdf: 1412651 bytes, checksum: d60be6dcf3f00578cd6850869acde81c (MD5) / Made available in DSpace on 2016-02-17T18:39:40Z (GMT). No. of bitstreams: 1 correia_tps_dr_bot.pdf: 1412651 bytes, checksum: d60be6dcf3f00578cd6850869acde81c (MD5) Previous issue date: 2015-12-21 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Duas são as formas de realizar inoculação na cultura da soja, por método tradicional diretamente na semente (via semente) ou pela aplicação no sulco de semeadura (via sulco). O método via sulco é restrito de estudos que determinem qual a maneira mais produtiva e economicamente viável de inoculação. Sendo assim, o objetivo do trabalho foi avaliar o desempenho operacional e econômico da inoculação via sulco na semeadura da soja, utilizando diferentes taxas de aplicação e doses de inoculante, em duas áreas de cultivo. Objetivou-se também a avaliação das características agronômicas e de nodulação da cultura. O experimento foi realizado durante a safra 2014/15 na Fazenda Santa Fé em Pardinho/SP, e os tratamentos variaram quanto a forma de inoculação (inoculação via sulco com taxas de aplicação 10, 20, 30, 40 e 50 L ha-1, inoculação via semente e sem inoculação) e doses de inoculante (1,2x106; 2,4x106; 3,6x106; 4,8x106 e 6,0x106 UFC por semente para os tratamentos com inoculação via sulco). Foram conduzidos dois experimentos, o primeiro realizado em área com histórico de cultivo de soja anualmente e o segundo em área sem histórico de cultivo da cultura. Para ambos experimentos foi utilizada uma semeadora modelo JD2113 CCS de 12 linhas, equipadas com pontas de pulverização do tipo StreamJet® TP0001SS para aplicação de inoculante no sulco de semeadura. Os resultados mostraram que a prática de inoculação com Bradyrhizobium contribui positivamente para o desenvolvimento e rentabilidade da cultura. A taxa de aplicação de 10L ha-1 apresentou maior rendimento operacional e econômico. A melhor relação benefício/custo da semeadura de soja foi por meio da inoculação via sulco com taxa de aplicação de 20 L ha-1 e elevada dose de inoculante (6x106 UFC por semente). / There are two ways of inoculation, by traditional method directly in the seed and by spraying in the furrow. However, there are few studies determining the most productive and cost-effective way of furrow inoculation. There for the aim of this study was to evaluate the operational and economic performance through soybean furrow inoculation, using different application rates and inoculation doses, in two different areas. It is also aimed assessing the agronomic and nodulation characteristics of the culture. The experiment was conducted during the 2014/15 crop at Fazenda Santa Fé in Pardinho/SP, and evaluated five treatments differentiating by the forms of inoculation (no inoculation, furrow inoculation with rates of 10, 20, 30, 40 e 50 L ha-1, and seed inoculation) and inoculant quantity (1,2x106; 2,4x106; 3,6x106; 4,8x106 e 6,0x106 UFC for seed, for treatments with furrow inoculation). We conducted two equal experiments; the first experiment was done in an area with grains cultivation history and the second in an area without grain cultivation history. JD 2113 CCS 12 lines, planter model was used equipped with spray type TP0001SS StreamJet® to inoculant application in the planting furrow. The Bradyrhizobium inoculation contributes positively to the development and profitability of the crop. The application rate of 10L.ha-1 showed the highest operational and economic performance. However, the best benefit/cost of the soybean sowing is by inoculation via groove with application rate of 20 L ha-1 and high inoculum dose (6x106 UFC for seed).