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This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.

¡iAbstract¡j After the disregulation of the telecommunication in Taiwan, Strategy Alliances become the hit among the companies. And the M&A is a great mass fervor in advanced countries. What we concern are if the alliance performance is the same with what the manger expect and how to measure the value of the enterprise. As we know, Sometimes the financial reports can¡¦t reflect the market value of a company. EVA (Economic Value Added) is a new indicator in financial field. It is aimed at the new hi-tech companies, which have little asset and high R&D abilities. The research is focused on the Excite@Home, the biggest broadband internet service provider (ISP) in the USA. Excite, the sixth internet content provider (ICP) in America, was merged by @Home in 1999. According to the conclusion, the marketing cost affect FGV so much, both of them are direct proportion. It means the marketing makes sense and increases the market value of the business when the merger occurred. But the margin advertising revenue didn¡¦t increase for a long time. Why? Because the integration of the merger didn¡¦t work out very well and people anticipate negatively for the company¡¦s future. Thus it can be seen the value drivers reflect the success or failure of their strategic decision. The result also shows the business model drives FGV. Taking the Excite@Home for example, FGV has huge variation accompany COV just a ripple when the company makes vast investment. In a word, when the strategic planning matches with the market expectation and it implement successfully, the FGV goes up so that the market value of the enterprise increases. On the contrary, either the failure operation or the wrong strategy makes FGV slump, even lower than COV.

The mobile communication market in Taiwan is blooming developing, and the number of mobilephone users is growing up. Nowadays, over 90% of having-a-mobilephone users in Taiwan, even this number are tending toward saturation at present. Therefore, the telecommunication providers expect mobile value-added service can increase the revenue by taking advantage of 3G high-speed transfer rate. But lacking of the ¡§Killer App¡¨, this service doesn¡¦t attract people to use. The ARPU (average revenue per user) doesn¡¦t improve much as we anticipated. The purposes of this study are to realize present situation of mobile value-added service¡¦s development and to develop acceptable content that can be implemented. The study collected literatures and documents to analyze progress of mobile communication system¡¦s development and present situation of mobile value-added service¡¦s development, furthermore, make the development strategy of mobile value-added service according to the new product development procedure, then test user acceptance by TAM. The study proposes ¡§User-generated Content¡¨ as the new mobile value-added service. This service has 6 characters: ¡§highly personalized¡¨, ¡§timely¡¨, ¡§ease of use¡¨, ¡§rich information¡¨, ¡§highly integrated¡¨, ¡§cross platform¡¨. The result of TAM questionnaire proves that ¡§perceived usefulness¡¨ is positive influenced by ¡§timely¡¨, ¡§mobility¡¨, ¡§personalization¡¨, ¡§perceived ease of use¡¨, and ¡§attitude toward using¡¨ is positive influenced by ¡§perceived usefulness¡¨, ¡§perceived ease of use¡¨, ¡§relatives and friends¡¦ influence¡¨, ¡§price¡¨.

S. David Young and F. O¡¦Byren (2000) divided the economic value added (EVA) into two parts, current operating value (COV) and future growth value (FGV). From financial markets, it was found out that the fluctuations of stock prices of businesses were mainly based on the expectation of the investors to the operation performance and future growth of the businesses. Hence, the businesses can create higher market value only their substantial growth rate exceeds expected growth rate from the market. This study adopts O¡¦Byren¡¦s theory (2000) to do the empirical case study of IC design industry in Taiwan. Firstly, the relationship between future growth value of business and their long term equity input rate (LTEI/IC), net operating profit after tax (NOPAT(G)%), Gross Profit/OE were examined. Secondly, by paradigm empirical case study, this study tries to find out the relationship between the factors that affect future growth value of business and the innovation strategy. Thirdly, this study tries to figure out recommendations for the business to enhance its future growth value. This study finds out the factors that affect the future growth value (FGV), in stock market, of business of IC design industry in Taiwan. The investors focus on NOPAT(G)% for on-growing businesses; they focus on continuous growth of Gross Profit/OE for expanding businesses; and they focus on higher expectation of investment performance from LTEI/IC for mature business sectors. In addition, the results of this empirical study of investors¡¦ expectation on the growth of MediaTek Inc. are as follows: 1. Its Gross Profit/OE and NOPAT(G)% are obviously superior to the other sample business sectors. 2. There is positive correlation between Gross Profit/OE and NOPAT(G)% for killer applications (high market-share products) resulted from applying disruptive innovation strategy. In conclusion, this study provides some recommendations for the businesses pursuing incremental growth or constant growth, as below: 1. Competition strategy decision: To take the innovation strategy in accordance with the performance and specification of the products, target customers and business models. 2. Effective cost control: Continuous improvements by innovative concepts and managements to reduce the costs in marketing, R&D, management, risk from material acquiring, yield rate and operation costs, etc. 3. Profit maximization: It is the key for business success and profit to apply correct innovation strategy as well as effective cost management.

¡@¡@Since the release of 3G licenses in Taiwan telecommunication industry in 2001, the mobile value-added service application market hasn't matured yet to meet the public expectation, built up the service application ecosystem like NTT Decoma in Japan. However, a new and popular telecommunication standard, WiMAX (Worldwide Interoperability for Microwave Access) appeared and was referred to the most possible standard to compete as the 4th or even final generation these years for its tech advantage and promotion. In 2007, National Communications Commission has released 6 operating licenses, including FAREASTON Telecom, TATUNG InfoComm, VASTAR CABLE SYSTEM, FIRST INTERNATIONAL TELECOM, GLOBAL MOBILE and VMAX Telecom. Thus WiMAX is expected as the application platform which will likely succeed to develop digital content and mobile value-added service. ¡@¡@Because WiMAX Operators are promising industry in preparation stage, the study based on Resource-based View attempts to utilize the concept structure of Strategic Integration Model macroly, which operating scope, core resource and business network interact each other, designing a suitable case analyzing matrix model to study how Taiwan WiMAX Operators carry out the strategic deployment of mobile value-added services, induct the applying patterns of WiMAX moible service and generalize the key success factor.

<p>Competition in the logistics service industry has constantly increased over the last decades which has lead to the traditional services offered by third-party logistics (TPL) providers becoming commodities and no longer offering attractive profit margins. When the company’s core product becomes a commodity, the company’s performance of supplementary services becomes vital for competitive advantage. The term “value-added service” is defined as a service adding extra feature, form or functions to the basic service and stands for all types of activities which are not directly based on services traditionally offered by TPL providers, i.e., transportation and warehousing. The term value-added service is mainly used in the logistics literature while supplementary service is used in the service management literature. Although value-added services can offer obvious advantages in form of customer lock-in and improved competitive advantage, such services are still offered at a low level and there is much space for development.</p><p>The purpose of this thesis is to analyse how TPL firms develop value-added services and to investigate what the driving forces and barriers for developing and providing such services are. In the frame of reference, literature within service management, outsourcing, third-party logistics, value-added services, innovation and learning have been used.</p><p>In the thesis, an inductive research approach is used and qualitative study has been carried out by applying multiple case studies as a research strategy. The empirical material is gathered from three TPL providers: Bring Logistics Solutions, Aditro Logistics and Schenker Logistics. Data was collected through several interviews conducted at the three target companies and the findings have been analysed using the existing theory stated in the frame of reference.</p><p>The main conclusions from analysing the development process of value-added services are that this process in most cases is initiated by customer request and that development of value-added service can occur both in the beginning or during an ongoing relationship, though a lack of information about a customer’s business in the beginning of the relationship can hinder the TPL provider to develop value-added services. Apart from the TPL provider and the customer, firms such as IT companies, transport suppliers and other companies can be involved in the development process. No formal innovation process is applied for developing value-added services. The main driving force behind value-added services is meeting customer demands. Lack of proactiveness from the TPL provider’s side can be a barrier for developing value-added services, as well as problems with achieving successful organizational learning. The difficulty for the TPL firm to coordinate offering so many different services can be also seen as a barrier.</p>

<p>Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. In order to stop these trading arrangements and reduce the big amount of tax revenue which disappears every year, some Member States would like to deny traders involved in carousel frauds the right to deduct the input VAT.</p><p>It exist different opinions regarding taxable persons’ ability to deduct input VAT when involved in carousel frauds. The ECJ has given judgements in three interest-ing cases dealing with the right to deduct in case of carousel fraud. In the Optigen case, it was established that taxable persons who do not know or have any reason to believe that they are involved in a carousel fraud cannot be denied the right to deduct the input VAT. In the FTI case, it was concluded that taxable persons in-volved in carousel frauds can be jointly and severally liable to pay the VAT to-gether with the person, actually liable to pay the VAT. A precondition for making a taxable person jointly and severally liable is that the taxable person has to be aware or should have been aware that the transaction made, was involved in such a scheme. If the taxable person did not know or had no reason to suspect this, he cannot be made jointly and severally liable. The ruling in the Kittel case confirms the Optigen judgement as well as concludes that when a taxable person is aware or should have been aware that he is involved in a carousel scheme, he is not enti-tled to deduct the input VAT. If this is the case, it is possible for the tax authori-ties in the different Member States to deny taxable persons this right as well as claim a refund.</p><p>These judgements clarify when the national tax authorities can deny a taxable per-son the right to deduct input VAT when the transactions are made in a chain of fraud. However, another problem occurred, it is up to the national courts to de-cide when a taxable person should be aware that he is involved in a carousel fraud. This decision shall be based upon objective factors, no guidelines or any other help as to what these objective factors should consist of have been published. This creates an interpretation gap for the national courts followed by the risk of having an outcome with different interpretations from the courts in the Member States.</p> / <p>Den avdragsrätt som beskattningsbara personer besitter utgör en oskiljaktig del av mervärdesskattesystemet och kan därför i princip inte inskränkas. Karusellhandel berövar medlemsstaterna på stora mängder skatteinkomster. Olika undersökning-ar visar att upp till 100 miljarder euro försvinner varje år till följd av karusellbe-drägerier. Vissa medlemsstater vill kunna neka avdragsrätt för beskattningsbara personer som är inblandade i olika typer av karusellhandel som ett försök att stoppa dessa arrangemang och för att minska de skatteintäkter som årligen förlo-ras.</p><p>Det finns olika åsikter om möjligheten att neka avdragsrätt för beskattningsbara personer involverade i karusellhandel. EG-domstolen har avkunnat domar i tre in-tressanta mål som rör avdragsrätten vid karusellhandel. I Optigen målet fastställ-des att beskattningsbara personer som inte vet eller har någon anledning att miss-tänka att de är inblandade i en karusellhandel inte kan bli nekade att dra av den in-gående mervärdesskatten. I FTI målet drogs slutsatsen att beskattningsbara per-soner involverade i karusellhandel kan bli solidariskt betalningsansvariga för sälja-rens mervärdesskatteskuld. Förutsättningen för att sådant ansvar skall kunna åläg-gas är att den beskattningsbara personen visste eller hade skälig anledning att misstänka att han var involverad i ett karusellbedrägeri. Däremot kan en beskatt-ningsbar person som inte visste eller hade skälig anledning att misstänka att han var inblandad i ett karusellbedrägeri inte åläggas solidariskt betalningsansvar. Do-men i Kittel målet bekräftar Optigen domen samtidigt som den fastställer att be-skattningsbara personer som medvetet eller som haft skälig anledning att misstän-ka att han är inblandad i ett karusellbedrägeri kan förlora avdragsrätten. Om så är fallet kan följaktligen de nationella skattemyndigheterna neka avdragsrätt för en beskattningsbar person samt kräva en återbetalning av redan utbetalad mervärdes-skatt.</p><p>Dessa domar klarlägger när de nationella skattemyndigheterna kan neka en be-skattningsbar person avdragsrätten när en transaktion är genomförd i samband med ett karusellbedrägeri. Ett annat problem uppstod dock eftersom det är upp till de nationella domstolarna att bestämma när en beskattningsbar person skall ha skälig anledning att misstänka att han är involverad i ett karusellbedrägeri. Detta beslut ska baseras på objektiva faktorer, det finns emellertid inga riktlinjer eller annan hjälp att ta till för att bestämma vad dessa objektiva faktorer skall vara. Det-ta skapar ett tolkningsproblem för de nationella domstolarna, vilket kan resultera i olika tolkningar mellan medlemsstaterna.</p>

<p>Experiences have become a new trend within the world economy today and a new way to add value to companies. A new economy is emerging named the Experience Economy. The customers’ demands of experiences are increasing and companies need to satisfy these demands and adapt them-selves to this emerging economy. The Experience Economy is today the fastest growing industry in Sweden and has grown steadily during the last decade. The Experience Economy is something that needs to be adapted within all industries in the society and is seen as the key factor towards economic success.</p><p>Purpose: The purpose of this thesis is to study how Swedish compa-nies have implemented experiences in the society and give future recommendations for their industries.</p><p>Frame of reference: In this section theories and definitions regarding the Experience Economy from a producer perspective are presented. The theoretical frame does also contain the evolvement, culture, design and added value of experiences in today’s society.</p><p>Method: In order to answer the purpose of the thesis a qualitative method has been utilized. The data collection contains of 14 companies within 13 sections of industries providing experiences in the Swedish market.</p><p>Conclusion: The results presents the spreading of experiences in the Swedish society, the industries that are better suited for the Experience Economy and further more the future aspects of the development of this economy.</p> / <p>Upplevelser har utvecklats till att bli en ny trend inom världsekonomin idag. Denna trend är sedd som ett nytt sätt att generera mervärde till företag. En ny ekonomi har uppkommit vid namn Upplevelseekonomi. Konsumenterna idag efterfrågar mer upplevelser vilket företagen måste tillfredsställa. Upplevelseekonomin är idag den snabbaste växande industri i Sverige och har ökat under det senaste årtiondet. Upplevelseekonomin är något som är nödvändigt att implementeras inom alla samhällets industrier och ses idag som nyckeln till ekonomisk framgång.</p><p>Syfte: Syftet med denna uppsats är att studera hur svenska företag har implementerat upplevelser i det svenska samhället och vidare ge framtida rekommendationer för de olika industri-erna.</p><p>Referensram: I denna del presenteras teorier och definitioner rörande Upplevelseekonomin från ett producent perspektiv. Refe-rensramen innehåller även utvecklingen, kulturen, designen och mervärdet av upplevelser i dagens samhälle.</p><p>Metod: För att genomföra syftet av denna uppsats på bästa sätt har en kvalitativ ansats valts. Insamlad data består av 14 företag inom 13 industrier som tillhör Upplevelseindustrin i Sverige.</p><p>Slutsats: Resultatet visar spridningen av upplevelser inom det svenska samhället, industrier som visat sig vara bättre lämpad för Upplevelseekonomin, samt framtida aspekter.</p>

Value-added models are complex statistical formulas that aim to isolate the effect a teacher has on student learning. States and districts across the nation are adopting laws and policies that will evaluate teachers, in part, using the results provided by value-added models. In many states and districts, these evaluations will be used to inform high-stakes decisions about teacher salary and retention. However, value-added models are imperfect tools for assessing teacher effectiveness, and many scholars have argued that they are not appropriate for use in high-stakes decisions. This Article provides a brief history of the use of value-added models in public education and summarizes the major criticisms of using value-added models. In this context, the Article analyzes and evaluates the extent to which substantive due process claims brought by teachers adversely affected by the results of value-added models will be successful. The Article concludes that while the system as a whole is rationally related to the objective of improving the overall effectiveness of the teaching workforce, in certain cases, individual teachers will be able to successfully claim that the results of their value-added model led to a termination that was arbitrary and capricious. Finally, the paper offers some recommendations to states and school districts on how to implement an evaluation system using value-added models to avoid substantive due process violations. / text