Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The present study analyzes the insertion of financial capital in the countryside as from the payroll loans intended to the rural retirees. The purpose is to evaluate the functionality of the rural retirement in the current context of capitalist relations, considering that the retiree has direct access to the credit system that increasingly imprisons his income, making him a hostage of the financial system. This study recognizes the dynamics of the production space and emphasizes the importance of denudate the various ways of production. Therefore, it is considered that rural areas has been incorporated into the socio-metabolic system of the capital, each time more dynamically, exposing the combined relations which favor their expanded reproduction. The countryside will appear as a place to be modified. All kinds of "alternative" investments to the peasant production are suggested. It is noteworthy that, in combination to the logic of rural development at the present time, a masking purpose of the centrality that the soil continues to exercise for the social reproduction of the populations living in this portion of space is presented as central to the State and the capital. In view of this, it becomes necessary to analyze the rural areas as part of the totality, in order to expose its dependence on the on State and the market. This state, allied with the capitalism, has put the elderly retired of the countryside increasingly trapped in chains of financialization, since along with the achievement of the rural pension provided by the Social Security, comes the fetish of the easy money provided by the credit system. At the limits of this dependence, the rural retirement gains social relevance and economic importance in the Brazilian countryside. / Esse estudo analisa a inserção do capital financeiro no campo a partir do crédito consignado destinado aos aposentados rurais. O propósito é avaliar a funcionalidade da aposentadoria rural no contexto atual das relações capitalistas, tendo em vista que o aposentado tem acesso direto ao sistema de crédito que cada vez mais aprisiona a sua renda tornando-o refém do sistema financeiro. A pesquisa reconhece a dinâmica da produção do espaço e destaca a importância de desnudar suas formas de produção diferenciadas. Assim sendo, entende-se que o espaço rural vem sendo incorporado ao sistema sociometabólico do capital, cada vez de forma mais dinâmica, expondo as relações combinadas que favorecem a sua reprodução ampliada. O campo, nesse interim, aparece como o lugar a ser modificado. Toda sorte de investimentos “alternativos” à produção camponesa é sugerido. Destaca-se que, combinadamente à lógica do desenvolvimento rural na atualidade, um propósito de mascaramento da centralidade que a terra continua a exercer para a reprodução social das populações que vivem nessa parcela do espaço, se apresenta como central para o Estado e o capital. Diante disso é que se faz necessário analisar o espaço rural como parte da totalidade, de modo a expor sua dependência em relação ao Estado e ao mercado. Esse Estado aliado do capitalismo, tem colocado os idosos aposentados do espaço rural cada vez mais preso ás amarras da financeirização, uma vez que junto com a conquista da aposentadoria rural assegurada pela Seguridade Social, vem o fetiche do dinheiro fácil do sistema de crédito. Nos limites dessa dependência a aposentadoria rural ganha relevância social e importância econômica no campo brasileiro.

Time series modeling and forecasting has many applicability in scientific and technological researchs. Specifically about variables restricted to the interval (0; 1), which includes rates and proportions, the classical regression models could not be suitable because they assume normality. In this context, Rocha and Cribari-Neto (2009) proposed the beta autoregressive moving average (βARMA) model. It admits that the variable of interest is beta distributed. The beta distribution is more flexible than the normal distribution and also assumes that de dependent variable is restricted to the interval (0; 1). Through βARMA is possible to obtain results closer to the nature of the data. But just choose the better parametric model does not guarantee the accuracy of the fitted model. To identify the lags is also relevant to ensure the accuracy of the adjusted model. It is in this purpose that the model selection criteria, or information criteria, were developed. They compare the explanatory capacity of a group of models and select, among this group, the model which minimizes the information loss. In this context, this paper aims to evaluate by Monte Carlo simulations the performance of different selection criteria in βARMA model. Considering several scenarios and sample sizes, the selection criteria evaluated was AIC, BIC, HQ, AICc, BICc and HQc. The results indicate that BICc, HQ and HQc had the better performance identifying the true model among the candidate models. Using the selection criteria indicated by the simulation study, were also adjusted βARMA models to real data. It were considered the credit delinquency and the relationship between payroll loan and individual credit, both variables are from national financial system. It was adjusted the classical ARIMA models too. This models were compared with βARMA in applications. For both variables was found a reasonable proximity between the original data and the predicted by the models, with advantage for βARMA, as much inside as outside the sample. / A modelagem e a previsão de séries temporais é um campo de ampla aplicabilidade em diversas áreas científicas e tecnológicas. No âmbito específico de variáveis restritas ao intervalo (0; 1), como taxas e proporções, a utilização de modelos clássicos, que supõem normalidade da variável de interesse, pode não ser adequada. Neste contexto, Rocha e Cribari-Neto (2009) propuseram o modelo beta autorregressivo de médias móveis (β ARMA). Por assumir que a variável de interesse possui distribuição beta, que é uma distribuição mais flexível que a normal e com suporte restrito ao intervalo (0; 1), o βARMA possibilita modelagens e previsões mais condizentes com a natureza desses dados. Contudo, apenas a escolha do modelo paramétrico mais adequado não garante a acurácia do modelo ajustado. A identificação das defasagens a serem incluídas também exerce um papel de relevância neste sentido. É neste propósito que foram desenvolvidos os critérios de seleção de modelos, ou critérios de informação. Estes comparam as capacidades de explicação entre um grupo de modelos candidatos e selecionam, dentro deste grupo, o modelo que minimiza a perda de informações. Diante do exposto, este trabalho tem o objetivo de avaliar, via simulações de Monte Carlo, o desempenho de diferentes critérios de seleção no modelo βARMA. Por meio de um extenso estudo de simulação, considerando diversos cenários e tamanhos amostrais, foram avaliados os desempenhos em amostras de tamanho finito dos critérios AIC, BIC, HQ, AICc, BICc e HQc. Como resultados numéricos gerais, destaca-se que os critérios HQ, BICc e HQc foram os que alcançaram os melhores níveis de identificação do modelo verdadeiro. Utilizando os critérios de seleção sugeridos no estudo de simulação também foram ajustados modelos βARMA a dados reais. Para isso, foram considerados o índice de inadimplência de crédito e a relação entre o crédito consignado e o crédito total pessoa física, ambos do Sistema Financeiro Nacional. Também foram ajustados os clássicos modelos ARIMA comparativamente ao modelo βARMA na realização de previsões e posterior comparação entre os resultados de ambas as aplicações. Para as duas variáveis há um grau razoável de proximidade entre os dados originais e previstos, com superioridade do βARMA tanto dentro quanto fora do conjunto de observações utilizado para estimação dos modelos.

The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.

The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.

The wage area is constantly the actual theme relevant for the most of the population. The diploma thesis provides an overview of the related legislature, the basic accounting correspondences and the working procedures of external auditors. On this basis it makes clear the important relative connections and contextures.

Thesis deals with regulation of payroll accounting in the Czech Republic in corporate sector. It defines broad issue of labour-law, wage, tax and accounting regulations focused on these problems and it works up basic principles which the employer must abide by. It is mainly focused on regulations valid in 2009 and it refers to the most important changes in particular spheres of payroll accounting. The thesis is finished with practical examples of correct wage calculation and booking of processed wages.

Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.

The aim of this thesis is to describe the factors which influence the amount of the employee's wage and the tax base for the calculation of tax on personal income. Chapters therefore deal with the conclusion of the employment contract and the commencement of employment, on the rules of remuneration of employees under the Labor Code and related components of wages, then there is also mentioned reimbursement of expenses, which may arise in relation with the performing work, marginally are mentioned employee benefits. Other chapters deal with deductions from wages in the form of social security, health insurance and tax on personal income. Finally, there is an accounting of the facts, which have been mentioned in the course of thesis.

Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014