This thesis is examining the effects of a decrease in the payroll tax and the responding effect on the state budget. The emphasis is on the change in the number of employments for the manufacturing sector as a result of a decrease in the payroll tax. In order to analyze the effect a decrease in payroll tax has on employment, the elasticity of labor demand has been calculated. The result of this regression is significant, and therefore it can be concluded that a change in the payroll tax will have an effect on employment in the manufacturing sector. Since elasticity of labor demand is inelastic, the change in payroll tax will have a small impact on employment. The results of various surveys conducted in other countries are consistent with the findings of this thesis. / Den här uppsatsen ämnar att undersöka effekterna av en sänkning i arbetsgivaravgiften i Sverige och dess påverkan på statsbudgeten. Tyngdpunkten är lagd på förändringen av antal sysselsatta i tillverkningsindustrin en sänkning av arbetsgivaravgiften innebär. För att analysera effekten arbetsgivaravgiften har på sysselsättningsnivån och elasticiteten av efterfrågan på arbete har räknats ut. Resultatet från regressionen är signifikant vilket betyder att arbetsgivaravgiften har en inverkan på sysselsättningen för tillverkningssektorn. På grund av att efterfrågan på arbete är oelastisk kommer en sänkning av arbetsgivaravgiften ha en liten inverkan på sysselsättningsnivån. Resultatet från uppsatsen stämmer överens med resultat från liknande studier gjorda i andra länder.

The study serves to recap, based upon the author¡¦s more than three decades of servicing Japanese manufacturer in export processing zones, in deciphering an imminent question concerning whether the Japanese manufacture in export processing zones will continue to thrive the such export processing zone environment in a sustainable development amid the fiercely competitive economy, in light that the Japanese manufacturers had once invested heavily in the initial start-up stage to now almost in a dormant stage. Further in addressing how the quality of a business payroll system and its organizational committee to its employees continues to determine a business¡¦s sustainable management and development, the study also attempts to focus on how the Japanese manufacturer employees view their payroll systems, identify with their organization commitments and how their payroll systems affect their organizational commitments as references in future business management and decision maker and for a sustainable fortuity operating from the export processing zones. Based on the foreign background and motivation, the study deployed questionnaire poll focusing on export processing zone Japanese manufacturers/as study subjects, from which a total of 1,129 valid questionnaires have been recalled covering a total of 42 Japanese owned manufacturers/throughout the export processing zones. Statistics means adopted in the study primarily concern descriptive statistics, t factor assessment, singular factor variable analysis, simple relevancy analysis, classic relevancy analysis, inductive analysis and so forth, with major findings concluded as follows, 1. There are ominous differences how gender, age group, seniority, education, position, inception stage of a manufacture and industry types come to affect export processing zone Japanese manufacturer employees as to how they view the organization¡¦s induction of base payroll declared under the national health insurance program and how they identify to such, and are ominous differences how they view their emotional commitment, ongoing commitment and ethical commitment toward the organization. To which, an organization is best to alleviates the differences among employee responses, improve its management approach, and improve its organizational commitment and the design of an adequate payroll system with which to improve its overall competitiveness. 2. With the health insurance-based payroll system found natively correlated and negatively influencing the emotional commitment, an organization is best to adequately adjust its payroll system to avoid undercutting the morale. 3. With the health insurance-based payroll system found positively correlated and positively influencing the emotional commitment and ethical commitment, an organization is best to adequately adjust its payroll structure focusing on different individuals, made in conjunction with addressing the overall business competitiveness. 4. With the performance-based payroll system found positively correlated and positively influencing the emotional commitment and ethical commitment, together with how export processing zone employees identify highly with a performance-based payroll system, it is prudent that an organization attempts to improve means of performance evaluation by inducting a performance-based payroll system with which to excel its overall competitiveness and achieve a sustainable management. 5. The integration of some of the demographic variables, i.e. age, seniority and education to the payroll system can affect how the employees identify their organization commitments, hence it is also prudent to take into consideration of their potential impact in the design of a payroll system for sustainable the organization with a high level of organizational commitment. Recapping the foregoing findings, the study also presents recommendations to export processing zone Japanese manufacturer/exporters and to subsequent researchers pursuing in this domain.

<p>This thesis is examining the effects of a decrease in the payroll tax and the responding effect on the state budget. The emphasis is on the change in the number of employments for the manufacturing sector as a result of a decrease in the payroll tax. In order to analyze the effect a decrease in payroll tax has on employment, the elasticity of labor demand has been calculated. The result of this regression is significant, and therefore it can be concluded that a change in the payroll tax will have an effect on employment in the manufacturing sector. Since elasticity of labor demand is inelastic, the change in payroll tax will have a small impact on employment. The results of various surveys conducted in other countries are consistent with the findings of this thesis.</p> / <p>Den här uppsatsen ämnar att undersöka effekterna av en sänkning i arbetsgivaravgiften i Sverige och dess påverkan på statsbudgeten. Tyngdpunkten är lagd på förändringen av antal sysselsatta i tillverkningsindustrin en sänkning av arbetsgivaravgiften innebär. För att analysera effekten arbetsgivaravgiften har på sysselsättningsnivån och elasticiteten av efterfrågan på arbete har räknats ut. Resultatet från regressionen är signifikant vilket betyder att arbetsgivaravgiften har en inverkan på sysselsättningen för tillverkningssektorn. På grund av att efterfrågan på arbete är oelastisk kommer en sänkning av arbetsgivaravgiften ha en liten inverkan på sysselsättningsnivån. Resultatet från uppsatsen stämmer överens med resultat från liknande studier gjorda i andra länder.</p>

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Approved for public release; distribution is unlimited / The Managing To Payroll program was implemented in October 1987. The program is intended to improve the control of Navy civilian personnel costs. The program is also intended to give Navy line managers the ability to tailor civilian work force structures to payroll budget control numbers. This thesis is about the US Navy Managing To Payroll program and how it has affected the payroll budget execution process of the Naval Postgraduate School Public Works Department. The program has improved the control of Public Works Department civilian personnel costs. The program has not given the Public Works Department the ability to tailor its civilian work force structure to payroll budget control numbers. / http://archive.org/details/managingtopayrol00boyc / Lieutenant Commander, United States Navy

<p>This thesis is examining the effects of a decrease in the payroll tax and the responding effect on the state budget. The emphasis is on the change in the number of employments for the manufacturing sector as a result of a decrease in the payroll tax. In order to analyze the effect a decrease in payroll tax has on employment, the elasticity of labor demand has been calculated. The result of this regression is significant, and therefore it can be concluded that a change in the payroll tax will have an effect on employment in the manufacturing sector. Since elasticity of labor demand is inelastic, the change in payroll tax will have a small impact on employment. The results of various surveys conducted in other countries are consistent with the findings of this thesis.</p> / <p>Den här uppsatsen ämnar att undersöka effekterna av en sänkning i arbetsgivaravgiften i Sverige och dess påverkan på statsbudgeten. Tyngdpunkten är lagd på förändringen av antal sysselsatta i tillverkningsindustrin en sänkning av arbetsgivaravgiften innebär. För att analysera effekten arbetsgivaravgiften har på sysselsättningsnivån och elasticiteten av efterfrågan på arbete har räknats ut. Resultatet från regressionen är signifikant vilket betyder att arbetsgivaravgiften har en inverkan på sysselsättningen för tillverkningssektorn. På grund av att efterfrågan på arbete är oelastisk kommer en sänkning av arbetsgivaravgiften ha en liten inverkan på sysselsättningsnivån. Resultatet från uppsatsen stämmer överens med resultat från liknande studier gjorda i andra länder.</p>

This thesis is examining the effects of a decrease in the payroll tax and the responding effect on the state budget. The emphasis is on the change in the number of employments for the manufacturing sector as a result of a decrease in the payroll tax. In order to analyze the effect a decrease in payroll tax has on employment, the elasticity of labor demand has been calculated. The result of this regression is significant, and therefore it can be concluded that a change in the payroll tax will have an effect on employment in the manufacturing sector. Since elasticity of labor demand is inelastic, the change in payroll tax will have a small impact on employment. The results of various surveys conducted in other countries are consistent with the findings of this thesis. / Den här uppsatsen ämnar att undersöka effekterna av en sänkning i arbetsgivaravgiften i Sverige och dess påverkan på statsbudgeten. Tyngdpunkten är lagd på förändringen av antal sysselsatta i tillverkningsindustrin en sänkning av arbetsgivaravgiften innebär. För att analysera effekten arbetsgivaravgiften har på sysselsättningsnivån och elasticiteten av efterfrågan på arbete har räknats ut. Resultatet från regressionen är signifikant vilket betyder att arbetsgivaravgiften har en inverkan på sysselsättningen för tillverkningssektorn. På grund av att efterfrågan på arbete är oelastisk kommer en sänkning av arbetsgivaravgiften ha en liten inverkan på sysselsättningsnivån. Resultatet från uppsatsen stämmer överens med resultat från liknande studier gjorda i andra länder.

Diploma thesis deals with the external processing of bookkeeping, payroll and tax services. Thesis summarizes the advantages and disadvantages of using outsourcing in these areas of business activities from the client perspective and also contains a practical example of quantification the total expenditures on outsourcing.

Thesis advisor: Richard, S.J. McGowan / At the very core of the National Basketball Association’s labor negotiations between the owners and the players during the 2011 lockout was the league’s argument that its economic structure was broken. Owners contended that the NBA’s soft salary cap system, and the resulting payroll disparity, has put small-market franchises at a talent disadvantage and produced a league of haves and have-nots. To remedy this purported competitive balance problem, the owners demanded severe policy measures to decrease the pay dispersion among teams. However, the players union cautioned that these hardline provisions were merely an attempt to transfer wealth from players to owners. This charge warranted further analysis. Existing literature on this topic is either outdated or insufficient in scope. As such, using regression analysis, this thesis evaluated the league’s argument and determined to what extent the league’s soft salary cap system has contributed to its competitive imbalance.The empirical analysis of this thesis produced several meaningful conclusions. While the NBA has relative imbalance, it does not affect consumer demand for the regular season product. Moreover, while pay dispersion exists, additional salary expenditures only marginally add to a team’s winning percentage. There is no significant relationship between payroll disparity and competitive balance. Finally, with the escalating importance of media rights contracts and the historical appreciation of franchise valuation, the league overstated the financial distress of most of its small-market owners. Overall, the NBA and its owners used deceptive rhetoric and misleading economic policies to decrease player salaries, not to increase competitive balance, in a collusive effort to maximize profits and reassert its diminishing monopsony power in an increasingly star-driven league. / Thesis (BS) — Boston College, 2012. / Submitted to: Boston College. Carroll School of Management. / Discipline: Carroll School of Management Honors Program. / Discipline: Economics.