稅捐徵免應遵守租稅法定原則，亦須符合實質課徵之公平原則，納稅人依稅法規定負擔應納之稅捐並享有稅捐減免利益，並依實質負擔能力納稅，以符合租稅公平。在土地借名登記契約之稅捐法律關係，應取決於注重真正權利與利益享有之經濟實質關係，或恪遵法律形式之外部關係而定其稅捐法律效果﹖ 為落實稅法秩序，是否容認形式合法性原則之規範價值優先於實質真實之法律原則。稅捐稽徵現況對於減免類型之原因案件，不僅要求在法律形式上應合致稅捐法規範，且經濟實質上須該當於稅捐法規範。 本文擬經由探討租稅法定原則與經濟觀察法，辨正經濟意義的歸屬與租稅構成要件獨立性的概念與涵義，兼顧法律安定性與公平性之調適，深入探討土地借名登記契約之稅捐徵免法律關係，本文發現課徵現況，有違反避免重複課稅及割裂交易認定事實的疑慮。 為兼容並蓄掌握法律形式與經濟實質，試圖提出土地借名登記契約租稅構成要件認定之操作基準。 / The principle of taxation statutory and the principle of substantive taxation equity are the constructive principles of taxation collection. Paying tax by law and being able to pay in substance means that paying tax and being reduction and exemption from tax as well shall be in accordance with the terms prescribed by taxation law and equality in substantive taxation. Does regarding taxation legal relationship of the contract of borrowing other’s name for land registration, the criteria for determining taxation effect whether shall be subjected to economic substantive relationship or the legal external form﹖ The main scope of this study will analyze the principle of taxation by law and the economic substantive survey methodology , in order to understand the concept and meaning with the connection between the taxpayer and the object taxed in economic purpose, to indentify the statutory requirement of tax independently in accordance with taxation laws and free from any interference, to harmonize and balance with stability of the legal order and the principle of equality in substantive taxation. Reviewing the practical experience in relation to cases involving reduction and exemption from taxation, having taken into consideration all the intents of the arguments, we found out any doubts about giving rise to any issue of double taxation between land value increment tax、income tax and business tax, also being partially and selectively authenticating the economic facts. This study has attempted to propose available programs regarding facts to support the cause of taxation between legal external form and economic substance.

The present thesis explores how answering questions on values in surveys could be influenced. Findings about cognitive processes occurring in general during answering questions, as well as factors that may influence the given answers are presented in the first part of the theoretical section. Afterwards, Schwartz's circular model of values is presented together with the instruments he developed to measure their importance. At the end of the theoretical section, the results of existing studies on the possibilities of influencing values are described. A series of three experimental online studies, involving nearly 600 respondents, builds on the findings presented in the theoretical section. The experiments examine the malleability of individualistic and collectivistic values based on induced changes in regulatory focus and self-construal of participants. In the first of the studies, the given values were affected by the content of previous questions, but this effect was in the opposite direction than originally anticipated. In the next two studies, the experimental manipulation did not lead to significant differences between groups. Causes of the results, limits of the conducted studies and prospects for future research are discussed in the last sections of the thesis.

The medical device manufacturing industry has a deficiency in determining how to improve supplier performance for the components and systems they purchase. Many complex medical devices require components from superb suppliers. But how does a medical device manufacturer (MDM) impartially assess supplier performance to know which suppliers to continuing with (or even boost purchase volumes) and which suppliers they should exit? This study describes which supplier-specific metrics are most important to medical device manufacturers (MDMs) so they can utilize this supplier performance scorecard backed by real-world inputs. This research will focus on five categories to measure MDM supplier performance (Quality, Price, Delivery, Customer Service, and Partnership) across twenty-three (23) metrics. Because this is a focus of MDM supplier performance, we are not focusing on analysis of device sales to the final customer (e.g., distributors or group purchasing organizations {GPO}). The study will follow a framework including research analysis of supplier performance management in other industries, methods to attain data from MDMs via survey, results and analysis of the data, conclusions, and an easily understandable MDM supplier performance scorecard. In the survey, 135 MDM professionals replied when asked to rate twenty-three (23) supplier performance metrics, across five (5) categories aggregated from nine (9) different industries. The survey yielded a myriad of results including, weighting factors of each of the metrics, and those data results were used to compile an MDM supplier performance scorecard utilizing real-world feedback. The analysis revealed the ratings of importance of the categories as: Quality (43%), Delivery (24%), Customer Service (4%), Partnership (13%), Price (8%) and associated weights for the twenty-three (23) metrics that matter most to an MDM when creating a performance scorecard for their supplier base. Three contributions that this research will add to the body of knowledge: An in-depth review of supplier performance across many different industries (i.e., non-healthcare and healthcare) for contrasting/comparing evidence. A detailed MDM survey and statistical analysis on the topic of supplier performance management. An easily understandable and useable MDM supplier performance scorecard (via MS Excel) for MDM supply chain and/or operations users and/or managers.

This thesis addresses the question as to why multilevel politics is becoming an integral part of politics in Europe. Multilevel politics is conceptualized as a system which functions through a complex web of political relations within and across levels of decision making. The thesis argues that the rise of multilevel politics can be explained by its institutionalization in terms of the emergence, the evolution and especially the effects of relevant institutions. Based on a mixed-method research project, the influence of European institutions on subnational actors and the alignment of actor motives with institutional characteristics are empirically shown. The first chapter of the dissertation establishes the centrality of institutions for political transformation, examines the role of transnational and domestic institutions for multilevel politics, and contextualizes the research question in terms of institution-actor relations. The second chapter develops a new-institutionalist theoretical framework that explains the emergence, the evolution and the effects of the institutions, and formulates a series of hypotheses with regard to freestanding institutional influence, power distribution, material benefits and political identification. The third chapter outlines the mixed-method research design which addresses individual-level and institutional-level variations through a Europe-wide survey and a comparative case study. The fourth chapter on survey results shows generally favourable views on multilevel politics, and strong associations of these views with the independent variables under scrutiny. The fifth chapter specifies a multivariate model which includes all posited variables and confirms the majority of the hypotheses. Therefore, the new-institutionalist argument is broadly confirmed, while there is relatively weak evidence to sustain sociological explanations. The final chapter compares the Committee of the Regions and the Congress of Local and Regional Authorities, and examines the institutional characteristics which correspond to the hypothesized variables. It is then concluded that the two institutions share several overarching similarities, and display complementarity in other aspects.

With natural disasters occurring with more frequency and severity, understanding how to facilitate survivors’ resilience and recovery is becoming increasingly important. The Camp Fire in California, which started on November 8, 2018, was one of the most destructive wildfires in recorded history in terms of loss of life and damage to property. Aid from many types of entities (e.g., non-profits, governments, and for-profits) at various levels (e.g., local, state, and federal) was available to survivors, but perhaps the most influential source of support was Disaster Facebook Groups. In the month after the Camp Fire, around 50 Camp Fire Facebook Groups (CFFGs) were created, with over 100 CFFGs existing over the course of recovery. CFFGs are Facebook Groups with the goal of helping Camp Fire survivors. The support exchanged in CFFGs was immense and ranged from financial assistance to emotional support to community building. <br><br>This dissertation offers a mixed-method, event-specific case study of the use and utility of Disaster Facebook Groups after the Camp Fire. I examined how CFFGs offered unique and valuable spaces for connection that allowed members to engage in resilience organizing and disaster response and recovery. To conduct this case study, after engaging in observations of the Groups for over two years, I interviewed 25 administrators of CFFGs and distributed a survey in the Groups that was completed by survivors of the Camp Fire who were members of at least one CFFG during their recovery. I used network perspectives and the Communication Theory of Resilience (Buzzanell, 2010, 2019) as lenses through which administrators’ and survivors’ experiences with CFFGs was understood. I also analyzed the two datasets using multiple and mixed methods but primarily thematic analysis and path modeling. <br><br>The analyses for this case study are presented in four studies. The first two studies provide an understanding of the spaces for connection offered by CFFGs (i.e., characterizing the CFFGs and describing the spaces for connection as both helpful and hurtful), while the last two studies examine the use and utility of CFFGs (i.e., explaining the evolution of activity in CFFGs and investigating the connectivity and social support in CFFGs). <br><br>Across the four studies, I explored three central arguments, which are the primary contributions of this dissertation. First, I advocated for incorporating network thinking into resilience theorizing. With the findings of this dissertation, I extend the Communication Theory of Resilience by offering “managing communication networks” as a refinement of its fourth process of resilience (i.e., using and maintaining communication networks). Managing communication networks addresses the active strategies people use to manage their communication networks, including expanding, contracting, maintaining, and using their communication networks, as they endure and overcome hardship. I also forward the argument that people’s resilience is encompassed by their social networks, meaning their social network can be passively implicated by their resilience or actively involved in their resilience, but can also initiate resilience on their behalf.<br><br>Second, I contended Disaster Facebook Groups offer unique and valuable spaces for connection that facilitate resilience organizing and disaster response for at least five reasons. I argued that Disaster Facebook Groups empower emergent organizing; privilege local knowledge; are convenient; lack anonymity which adds authenticity; and allow for individualization. The findings of this dissertation provide evidence of how these reasons converged in CFFGs to enable members to exchange support that was not, and could not be, available elsewhere.<br><br>Third, I hypothesized that the use of Disaster Facebook Groups would predict the utility of Disaster Facebook Groups, resilience, and recovery for survivors. I tested two models that use different variables to represent the use and utility of CFFGs and recovery from the Camp Fire. The first model investigated how activity in CFFGs influenced the perceived helpfulness of CFFGs and how both the activity in and perceived helpfulness of CFFGs influenced the extent of recovery for survivors. I used retrospective data about five time points across survivors’ first two years of recovery and found the model was most explanative up to one month after the Fire. The second model assessed how various indicators of connectivity in CFFGs impacted received social support (i.e., informational, emotional, and tangible support), resilience, and satisfaction with recovery for survivors. The intensity of survivors’ connections to CFFGs, when they joined their first CFFG, and how many Facebook Friends they gained from their participation in CFFGs were the most predictive indicators of connectivity. From the Groups, survivors reported receiving informational support more than emotional support and emotional support more than tangible support.<br><br>I put the findings of the four studies, as well as the three central arguments, in conversation with each other in the discussion section, focusing on theory, practice, and methodology. Regarding theory, I contribute network thinking to resilience theorizing: I underscore resilience as an inherently networked process; I acknowledge expanding and contracting communication networks as sub-processes of resilience that complement but are distinctly different from using and maintaining communication networks; and I forward “managing communication networks” as a refinement and extension of the Communication Theory of Resilience’s fourth process of resilience (i.e., using and maintaining communication networks). Related to practice, I call for the continuation of conversations around Disaster Facebook Groups as unique and valuable spaces for connection, particularly regarding the five reasons I established. I also give suggestions for practice related to the use and utility of Disaster Facebook Groups for disaster response and recovery. For methodological considerations, I discuss the importance of forming relationships with participants when engaging in research about online communities and natural disasters and call to question the translation of findings about social media across platforms and the role of neoliberalism in resilience and disaster research and practice. Despite its limitations, this dissertation makes meaningful contributions to theory, practice, and methodology, while offering fruitful directions for future research. This mixed-method, event-specific case study brings attention to the influential citizen-driven disaster response in Facebook Groups after the Camp Fire. <br>