Neste trabalho é proposto um modelo de sistema de transporte público coletivo para as cidades de pequeno porte (população até 100 mil habitantes), bem como mostrado a viabilidade do modelo através de considerações teóricas e dos resultados obtidos sua implantação na cidade de Matão. A dissertação é composta dos seguintes principais tópicos: considerações gerais visando à contextualização do trabalho, conceitos básicos relevantes sobre sistemas de transporte público coletivo urbano, breve discussão sobre a questão da qualidade e a eficiência no transporte público urbano, descrição das principais características do modelo de transporte público coletivo para as cidades de pequeno porte, estudo da implantação do modelo proposto na cidade de Matão e considerações finais entendidas relevantes no contexto do trabalho. / In this work a model of urban public transportation system for the small cities (population up to 100 thousand inhabitants), is proposed as well as shown the viability of the model through theoretical considerations and of the results obtained by implementing in Matão city. The dissertation is composed of the following main topics: general considerations for the context of the work, important basic concepts on systems of urban public transportation, brief discussion on the subject of the quality and the efficiency in the urban public transportation, description of the main characteristics of the model of urban public transportation for the small cities, study of the model proposed for implementing in Matão city and final considerations.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-11-30T11:32:39Z No. of bitstreams: 1 Rhaissa Fidalgo Garcêz Sant_Ana.pdf: 1178156 bytes, checksum: 46130ef844df15af935789f25a4e9af4 (MD5) / Made available in DSpace on 2017-11-30T11:32:39Z (GMT). No. of bitstreams: 1 Rhaissa Fidalgo Garcêz Sant_Ana.pdf: 1178156 bytes, checksum: 46130ef844df15af935789f25a4e9af4 (MD5) Previous issue date: 2017-11-09 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The card’s market in Brazil has taken relevant features over the years. Considering an expectation of the Central Bank as a controller of the financial transactions between agents independently of the payments ways, it´s necessary a closed and solid regulation and supervise of the main payment instrument nowadays: card. Attended these necessities, it was published at October, the ninety, 2013 the law nº 12.865 whose defines the Central Bank as a payments way regulator. As a consequence, this material analyses the dynamic and impacts on the area before and after this law, emphasizing emitters of alimentation benefits cards. Based on this objective, the hypothesis adopted includes that a new model of business suggesting by Central Bank’ regulation has promoted a control of the electronic money conception realized by institutes without bank’s permissions. The applied methodologies are documental and content analysis, to comprehension of the regulation and also financial demonstratives adopted by agents. As results, observes a redefinition by Central Bank about the interaction model between agents using payment arrange shows perspectives of equilibrium to finance system because of a control implantation on electronic money’s production, requisites to reports and process which validates the activity, also perspectives non-discriminatory access to submissive agents in the relation with emitters of electronic money. Moreover, it’s possible to verify an absence of rules to reduce inappropriate consume behaviors by beneficiaries of benefits cards as alimentation and meal / O mercado de cartões no Brasil tem obtido grande destaque com o passar do tempo. Considerando a expectativa do Banco Central em ser capaz de controlar as movimentações financeiras entre agentes do mercado independentemente do meio de pagamento empregado, faz-se necessária uma regulação e supervisão mais próxima e sólida do principal instrumento de pagamento utilizado atualmente: o cartão. Em observância a necessidade elencada, foi promulgada em 09 de outubro de 2013 a Lei nº 12.865 que define o Banco Central como órgão regulador do setor de meios de pagamento. Com isso, busca-se analisar a dinâmica e os impactos do setor antes e após a implantação da Lei nº 12.865, com destaque para os emissores de cartões de benefícios de alimentação. A partir desse objetivo, adota-se a hipótese de que o novo modelo de negócio proposto pela regulamentação do Banco Central promoveu o controle da geração de moeda eletrônica praticada por instituições que não se enquadram como bancos. As metodologias empregadas são pesquisa documental e análise de conteúdo, em que se tem uma compreensão dos normativos que disciplinam o setor, além de demonstrativos financeiros dos agentes que o compõe. Como resultados obtidos observa-se que a redefinição por parte do Banco Central do modelo de interação entre agentes, por meio de arranjos de pagamento trouxe perspectivas de equilíbrio ao sistema financeiro devido a implantação de controle sobre a geração de moeda eletrônica, com requisição de reportes e processos que validam a atividade, além da perspectiva de acesso não discriminatório a agentes até então submissos as delimitações dos emissores de moeda eletrônica. Ademais, constata-se a ausência de medidas que contenham comportamentos de consumo inapropriados por parte dos beneficiários dos cartões de alimentação e refeição

Cette thèse de doctorat a pour objet d’évaluer les effets potentiels d’une concurrence accrue sur le marché de la santé. Elle porte une attention particulière aux effets de la concurrence sur l’efficacité allocative du système de santé en termes de soins et de dépenses de santé. Dans leur ensemble, nos résultats suggèrent que les effets canoniques de la concurrence ne s’appliquent pas nécessairement au marché de la santé, et détaillent des circonstances dans lesquelles une hausse de la concurrence pourrait nuire au bien-être social. Cette thèse comporte une introduction et trois chapitres (articles académiques), chacun portant sur un aspect diffèrent de l’efficacité du système de santé. Le premier chapitre analyse l’impact de la concurrence sur les pratiques de soins hospitaliers et leur régulation par tarification prospective. Le second chapitre détaille les enjeux de régulation liés à la nature incomplète de l’information sur les patients au moment de choisir la procédure de soins à adopter, à commencer par la décision de mettre en œuvre des tests de diagnostic supplémentaires. Le dernier chapitre de cette thèse discute les conséquences possibles de l’asymétrie qui peut exister entre fournisseur de soins public et privé en termes d’obligation de couverture et pouvant être appliqué au marché de l’aide à domicile des personnes âgées. / The purpose of this thesis is to study the potential effects of an increased competition between health-care providers on the allocative efficiency of the health-care system. In a theoretical framework it discusses the effect of competitive pressure considering the decentralization of treatment decisions, diagnostic tests’ performance, and the organization of care coverage. It is composed of an introduction and three chapters (essays), each of them focusingon a different aspect of the health-care system efficiency. Our findings globally suggest that the canonical effect of competition does not necessarily applies to the health-care market,and detail circumstances in which competition could degrade social welfare. The first chapter analyses the impact of competition on hospitals’ treatment praxis and their regulation through fixed-repayments. The second chapter details the regulation issues related to the incomplete nature of the information on patients’ illness before the decision to perform diagnostic tests.The last chapter of this thesis discusses the possible outcomes of the asymmetry of obligation of services between public and private competitors in an application to the home-care market for the elderly.

Medicaid Disproportionate Share Hospital (DSH) payment is one of the major funds supporting health care providers as they treat low-income patients. However, Medicaid DSH payments have been targeted for major budget cuts in many health policy reforms. This study examines the association between the changes in Medicaid DSH payments resulting from the BBA policy changes and hospital outcomes, in terms of hospital provision of uncompensated care and quality of care. Economic theory of non-profit hospital behavior is used as a conceptual framework, and longitudinal data for California short-term, non-federal general acute care hospitals for 1996-2003 are examined. California was especially affected by DSH changes because it is one of the states with highly concentrated DSH payments and high uninsured rate. Economic theory suggests that hospitals would change their uncompensated care provision as well as quality of care when confronted with a reduction in public payments. Hospital uncompensated care costs and percent of operating costs devoted to uncompensated care are used to measure the provision of hospital uncompensated care. Six AHRQ’s Patient safety indicators (PSIs) and one composite measure are selected to measure hospital quality of care provided for Medicaid and uninsured patients as well as privately insured patients. The key independent variable is Medicaid DSH payments received by individual hospitals. This study also includes control variables such as other governmental financial subsidies, market characteristics, and hospital characteristics. The primary data sources include the detailed hospital annual financial data and Medicaid annual report data at the county level from California Office of Statewide Health Planning and Development, Healthcare Cost and Utilization Project (HCUP) state inpatient data (SID), American Hospital Association Annual Survey, Area Resource File, Interstudy HMO Data and Medicare cost report data. After controlling for different factors, the study findings suggest that not-for-profit hospitals may reduce their provision of uncompensated care in response to reductions of Medicaid DSH payments. The results, however, do not support the hypotheses that for-profit hospitals may reduce uncompensated care by a smaller degree than not-for-profit hospitals for a comparable DSH decline. With respect to quality of care model, the overall study findings do not strongly support there is an association between net Medicaid DSH payments and patient adverse events for both Medicaid/uninsured and privately insured.

本論文研究目的，在針對國內上市公司，建立一套股利發放模式，找出影響現金股利與股票股利發放之重要因素，並根據其因素之一：營業利益成長率，探討其與現金股利之關係，以作為分類之依據，來測試現金股利顧客效果，但若關係不顯著，不適合作為分類之標準，則將深入探討產業間發放現金股利之屬性，決定出分類標準，對現金股利顧客效果進行測試。 　　根據上述研究目的，建立出三大假說，所抽樣之樣本為在台灣證券交易所上市之股票，其研究期間自民國七十九年至八十三年，經篩選後有效樣本共103家。在研究方法上，對於影響股利發放模式之重要因素淬取，採用複迴歸模式中之順向選擇法，利用相關分析探討成長機會與現金股利之關係，而關於產業間發放現金股利之現象，採用無母數變異數分析加以檢定，至於現金股利顧客效果之測試，則以Elton&Cuber（1977）之模式為主。 　　實證結果發現：影響股利發放模式之兩大重要因素為股利平穩性及每股盈餘；而成長機會與現金股利之關係為負相關，但並不顯著；產業間發放現金股利有明顯不同，利用Duncan多重分類法可分為三群；在現金股利顧客效果實證結果為在民國七十九年停徵證券交易利得稅，本研究從高現金股利發放群與中現金股利發放群進行測試，所得之結論為國內上市公司並不存在現金股利顧客效果。 　　在建議方面：建議上市公司建立一套健全股利發放政策及對於股利政策因素之考慮，應從多個構面決定，以求得公司最佳股利政策；對於投資者，建議投資時所考慮之構面應增加；而證券交易所得稅停徵所引起之爭議，建議政府機關作更審慎之評估。

This dissertation consists of three essays on private landowners' response to incentives for carbon sequestration in forests. The first essay examines private landowner response to incentives for carbon sequestration through various combinations of intermediate management practices. The second essay focuses on agricultural landowners' willingness to participate in an incentive program for carbon sequestration through afforestation, and estimates the potential for carbon sequestration from afforestation, as well as its cost. The third study examines relative performances of incentive targeting strategies for forest carbon sequestration under asymmetric information given spatially heterogeneous land types. The first essay uses an econometric approach to analyze the factors affecting non-industrial private forest landowners' choice of forest management practices, and examines how these choices might change in response to the use of incentives for carbon sequestration. I use estimated parameters to simulate the carbon sequestration potential for different combinations of management practices, and compare the effectiveness and costs of performance-based and practice-based incentive payment schemes in the Western U.S. The results suggest that incentive payments can increase the probability that desirable combinations of management practices are adopted, and particularly that incentives targeting increased fertilization yield the highest carbon sequestration potential. I also find that a performance-based payment scheme produces higher carbon sequestration than a practice-based payments scheme. However, the annual sequestration potential of intermediate forest management in response to incentive payment is not as large as the sequestration potential of afforestation. The second essay uses a survey-based stated preference approach to predict landowners' willingness to participate in a tree planting program for carbon sequestration as a function of various factors affecting landowners' decision making and different levels of incentive payments. The estimation results show that the annual payment for carbon sequestration significantly and positively affects landowners' stated level of enrollment in a tree planting program. I use the estimated parameters to conduct regional level simulations of carbon sequestration in response to incentive payments. These simulations show that the carbon supply function in the Pacific Northwest region is steeper than in the Southeast region because of the lower adoption rate and less available lands. The national level carbon supply functions derived from this study are steeper than those obtained from bottom-up engineering approaches and optimization models, and are in the same range as those from revealed preference approach studies. The third essay uses both a conceptual analysis and a numerical analysis to examine the relative performances of incentive programs for carbon sequestration using alternative targeting criteria in the presence of asymmetric information and heterogeneity in costs and benefits. The results show that in the presence of asymmetric information, the combination of high cost-high benefit variability and negative correlation, which is the combination that achieves the greatest benefit gains under perfect information, can result in the greatest benefit losses. Additionally, a comparison of two targeting schemes shows that if cost variability is greater than benefit variability with negative correlation, the benefit achieved under benefit-cost ratio targeting can be lower than that under acreage targeting, so that an optimal targeting strategy under perfect information may no longer be optimal under asymmetric information. / Graduation date: 2013

The purpose of this thesis has been to analyse the managing of risks, insecurities and transactions costs that deterred economic exchange during the 1930’s and the 1940’s, within the Swedish-German bilateral clearing system, from a Swedish contractual theoretical perspective. In this thesis it has been shown that the clearing agreement was put in practice in 1934, on initiative of Sweden. In the agreement financial issues associated with risks and insecurities were to be reduced by formalising rules for the economic exchange. The basic principle was that Germany regularly had a trade surplus in relation to Sweden. The surplus was used for re-building the Reichsbank’s monetary reserves, as well as payments on financial claims. The agreement was designed in an incomplete way, to be adjusted ad hoc in a trial and error process. As both parties had different interests, they had to make concessions in order to sustain the clearing system. This was also reflected in the design of the agreement, which evolved from an incomplete to a specific, detailed agreement, due to the increasing risks and insecurities that had to be dealt with. The clearing system was ideal for wartime conditions since it maintained trade flows. It also became a line of defence: specific agreements allowed the dominant Germany less scope to assert preferential rights of interpretation of the rules and regulations. When the war intensified it was difficult for Germany to carry out its commitments to Sweden, and the Swedish party found reasons to distrust the German economy, which was entering a recession. At the same time Allied forces strengthened their political influence, and the victors would become the leaders of the future international economy. Sweden made a gradual exit from the clearing system, delivering the agreed upon exports to Germany, while keeping the Allied negotiators informed of the process. The Swedish-German clearing system collapsed in spring 1945.

Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten. Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget. Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning. Exitbeskattning är en synonym till utflyttningsbeskattning. Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip. Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från Lasteyrie-domen. I det senare avgjorda N-målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige. Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser om kapitalskatt skall tas ut eller på vilket sätt kapitalvinst skall beskattas. Artikeln reglerar i stället hur skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden.  Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten. Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal. Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten. Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas. / The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated. The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty. A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration. Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle. Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the Lasteyrie-case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled N-case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded. Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate if capital gains shall be taxed or in what way capital gains shall be taxed. Instead the article regulates how the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim. The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.    If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law. The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.

<p>This paper is inspired by the ills borne out of the internet. The internet has become a modern day tool for criminals seeking to conceal the proceeds derived from their crime, hence the&nbsp / problematic notion of cyberlaundering. This paper journeys through the world of cyberlaundering by looking into the structure of the crime in great depth. It explores various possibilities, and tries to hatch out viable solutions to the dilemma.</p>

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant’s refuses card purchases below a certain amount, while others accept card with any purchase. This study aims to create understanding why there is a difference between these merchants. Fifteen different merchants in kiosks, shops, cafes and convenience stores were interviewed. To analyze the collected data the investigator’s used “The Balanced Scorecard”. The model’s purpose is to illustrate a way of thinking of performance management and which factors are of importance. The responses from the interviews were categorized into “The Balanced Scorecards” four perspectives in order to see differences, similarities and patterns. The survey shows two distinct patterns. The six merchants who chosen not to have a threshold for card payments says that service towards the customers is the most important factor behind the decision. These merchants are aware that some purchases are unprofitable but they see a better financial result in future if their customers are satisfied. All of the other nine merchants who have a threshold indicate financial motives as a basis for their decisions. These merchants are more likely to see the effect to the individual transaction in which the nonprofitability of each purchase gives an inferior total result and therefore should be avoided.