Muitas discussões têm sido feitas em torno da questão tributária no Brasil e no mundo, particularmente na Comunidade Econômica Européia, resultante da consolidação e aperfeiçoamento do Mercado Comum Europeu. Neste quatro destaca-se os aspectos relacionados com a tributação sobre o valor adicionado,particularmente aqueles concernentes ao momento da incidência, na origem (produção) ou no destino (consumo) e a dificuldade da sua operacionalização, no caso de um estado federal (país), pelas entidade subnacionais (estados membros). A tributação sobre o valor adicionado de nível estadual no Brasil, neste contexto, evoluiu para a adoção de alíquotas diferenciadas para um mesmo produto, conforme as operações sejam internas ou interestaduais e neste segundo caso, conforme a região de localização dos estados de origem e destino das operações, embora os desequilíbrios no espaço nacional, a nível de ICMS, com a importação do imposto sobre valor adicionado da competência estadual, pelos estados mais pobres persistam e esteja cada vez mais latente a guerra fiscal entre os estados federados, representada pela disputa cada vez mais acirrada, da opção de localização das novas plantas industriais a serem instaladas no país. Os sistemas de informações das entidades políticas envolvidas diretamente (os estados membros) e do Ministério da Fazenda, que acumula e processa os dados relacionados ao tributo, de forma agregada, têm evoluído bastante, utilizando intensamente a tecnologia de processamento de dados, desde o disquete de microcomputador até o teleprocessamento no controle das operações em trânsito. As novas tecnologias de informação vêm sendo progressivamente introduzidas pela maioria dos estados membros, havendo a utilização de tecnologias como EDI - Eletronic Data Interchange, teleprocessamento e agora a Internet começa a ser considerada. Discute-se neste trabalho, as peculiaridades do nosso imposto sobre valor adicionado estadual, o ICMS, quanto ao seu perfil bem como questões relacionadas à sua administração pelos Governos a quem cabe o produto da sua cobrança, ou seja, o Controle Fiscal. Assim, o Controle Fiscal, com a utilização das novas tecnologias, deverá ser cada vez mais um instrumento efetivo da Administração Pública. / Many discussions have been made around of tax problem in Brazil and in the world, particularly in European Economic Community, resultant of the consolidation and improvement of European Common Market. In this context is elevated the aspects related on the value added, particularly those concerning to moment of incidence, on origin (production) or on destiny (consumption) and the difficulty of its application, in case of a federal state (country), by subnational entities (membership states). The taxation on the value added on state level in Brazil, in this context, led to adoption of different rates for the same product, according to the operations being internal or interstate and in this second case, according to the region of localization of the states of origin and destiny of operations, although the disequilibrium in this national space, by level at ICMS, with the import of the duty on value added of state competence, by the poorer states persist and it is each time more latent the fiscal war between federate states, represented by a harder dispute, for the option of localization of the new industrial plants to be installed in the country. The information systems of the political entities directly linked (the membership states) and Finance Minister that accumulates and processes the data related to tax, of joined form, had evolved too, using intensively the data processing technology, from the floppy disk of microcomputer to teleprocessing on the movement operation control. The new information technologies have been progressively introduced for the most membership states, there has been use technologies such EDI-Electronic Data Interchange, teleprocessing and now Internet begins to be considered. It is discussed in this work, the peculiarity of our state value added tax, the ICMS, in its profile as well related questions at its administration by the governments who pertains to the result of its collect, as a matter of facts it is, the Fiscal Control. Then, the Fiscal Control, with the use of new technologies, must be each time more an effective instrument of the Public Administration.

The thesis is dealing with the methods of management of an enterprise and its information system. The main goal of this thesis is to depict the ties of those methods. The other goals are derived from the main one. They are structuring management methods and evaluating the appropriateness for managing IT in the small and medium enterprise. The first step for thorough mapping of the ties is structuring the methods into clearly defined approaches. The criteria gained from the systematic approach to enterprise are used for the analysis of the management methods. The mainly used management methods which have the impact on operational activity and distinct innovative character enter the analysis. In the next chapter, the basic ties of the approaches to the department of business informatics, information system and to the methods of business informatics are set. Subsequently the outputs relevant to business informatics management are extracted. The main contribution of the thesis lies in the systematic approach to methods of management which enables further research of ties to information system and its management. The second more concrete contribution lies in basic definition of the conclusions for the needs of business informatics.

Depuis les années 1970, l’économie britannique s’est transformée grâce au développement des activités de services. Jusqu’en 2007, l’exceptionnelle croissance économique du Royaume-Uni et la résistance du pays aux chocs conjoncturels ont été attribuées au dynamisme des services britanniques. Cette thèse s’attache à démontrer, par le biais d’une analyse de l’économie nationale, internationale et régionale, les particularités et les origines de cette expansion. De cette montée en puissance du secteur des services, nous retenons, notamment, le rôle de la déréglementation, les réformes institutionnelles et la série de privatisations menées par les gouvernements de Margaret Thatcher, ainsi que la création d’un cadre macroéconomique stable depuis l’arrivée au pouvoir du New Labour en 1997. Nous soulignons également la contribution de la mondialisation et des avancées technologiques qui ont permis de développer et d’échanger de nouveaux produits et services, d’amplifier les échanges entre les régions et à l’international et de renforcer la compétitivité. Force est de reconnaître, toutefois, que certaines faiblesses structurelles entravent le développement du secteur, notamment le manque d’investissement en capital humain et les performances médiocres du service public. Enfin, notre étude ne serait pas complète sans l’analyse des forces et des faiblesses du secteur financier au cours des trois décennies que couvre notre période d’étude. / Since the 1990s, the UK economy has been transformed by the development of services. Up until 2007, the exceptional economic growth in the UK and its resistance to cyclical shocks has been attributed to the dynamism of UK services. Through analysis of the national, international and regional economy, the aim of this thesis is to underline the particular features and origins of expansion of the service sector. The role of deregulation, institutional reforms and the privatisation of many state-owned industries carried out by Margaret Thatcher’s governments as well as the creation of a stable macroeconomic framework after 1997 when New Labour were ushered in, are of particular importance in explaining the rapid growth of the service sector. Globalisation and technological progress have also contributed to the development and trade of new products and services, increasing trade between regions on a national and international level and strengthening competition. However, a number of structural weaknesses inherent in the UK service economy must also be underlined, in particular weak investment in human capital and the mediocre quality of public services. Finally, the strengths and weaknesses of the financial sector during these three decades will be examined.

Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.

歐洲共同體於一九九三年一月一日已成功的撤除會員國間邊境管制，確實 達成單一市場計劃，促進會員國間人員、貨物、勞務及資本完全自由流通 ，建立無邊界內部市場之目標。 歐體租稅調和係建立內部市場之要務 。其調和間接稅目的，在於消除會員國間租稅差異所致競爭扭曲，及避免 邊境管制撤除之逃稅及套利行為。理論上租稅調和雖可消除租稅差異所致 扭曲，但租稅改變可能會有另一扭曲，調和是否符合租稅中立，有待探討 。另外歐體加值稅調和政策，在各國國內利益考量下政治妥協之結果，能 否符合調和理論，及達成歐體調和租稅理想亦值深究。 歐體認為間接 稅調和係消除競爭扭曲，理論上其經濟衝擊為何，各學者互有看法。有學 者認為，僅在宗主國原則下，租稅調和方造成貿易條件變動，其福利變動 應視租稅引致價格變動之超額負擔及淨租稅流量變動大小而定。另則認為 ，若租稅調和各國稅率趨向加權平均之單一稅率，調和將有福利改善效果 。而不論宗主國原則或目的地原則、會員國貿易方向相同或相反，其租稅 調和並無國際所得分配效果，但若為目的地原則改變為受限宗主國原則， 則高稅率國所得分配改善，另則惡化。 目的地原則下，稅率差異不影 響貿易流量。宗主國原則是否扭曲貿易則有爭議。早期認為一般加值稅， 在匯率浮動及完全價格彈性前提下，並無貿易扭曲。受限宗主國原則只有 在會員國雙邊貿易平衡情況下方無扭曲；亦有學者主張會員國稅率差異將 有實質所得移轉導致貿易扭曲；另外由於加值稅為消費稅，稅率差異致相 對價格不同，造成生產扭曲。因此租稅調和理論上認為稅率一致，始得消 除其貿易流量變動扭曲。 跨國交易採目的地原則在效率、公平及行政 處理考慮下較為合宜，然須有邊境管制，不符單一市場精神。故有採行帳 簿記帳制度配合之建議。其方法有二，一為遞延支付計劃，另一為清算中 心制度。 歐體採循序漸進方式調和間接稅，首先調和移轉稅制。由於 其不具租稅中立性，應改制為加值稅。其次調和稅基，建立共同評價標準 。最後調和稅率，於一九九二年底完成大部份租稅調和，確實達單一市場 廢除財政邊界目標。 綜觀歐體循序漸進調和政策，使加值稅調和可逐 漸達成歐體理想，亦逐步接近理論上租稅調和一致，避免扭曲。但理論上 認為，調和政策實施將有國際所得重分配，歐體亦應正視此一問題，早謀 因應。

A “Value-Added” definition of school effectiveness calls for the evaluation of schools based on the unique contribution of schools to individual student academic growth. The estimates of value-added school effectiveness are usually used for ranking and classifying schools. The current simulation study examined and compared the validity of school effectiveness estimates in four statistical models for school ranking and classification. The simulation study was conducted under two sample size conditions and the situations typical in school effectiveness research. The Conditional Cross-Classified Model (CCCM) was used to simulate data. The findings indicated that the gain score model adjusting for students’ test scores at the end of kindergarten (i. e., prior entering to an elementary school) (Gain_kindergarten) could validly rank and classify schools. Other models, including the gain score model adjusting for students’ test scores at the end of Grade 4 (i. e., one year before estimating the school effectiveness in Grade 5) (Gain_grade4), the Unconditional Cross-Classified Model (UCCM), and the Layered Mixed Effect Model (LMEM), could not validly rank or classify schools. The failure of the UCCM model in school ranking and classification indicated that ignoring covariates would distort school rankings and classifications if no other analytical remedies were applied. The failure of the LMEM model in school ranking and classification indicated that estimation of correlations among repeated measures could not alleviate the damage caused by the omitted covariates. The failure of the Gain_grade4 model cautioned against adjustment using the test scores of the previous year. The success of the Gain_kindergarten model indicated that under some circumstances, it was possible to achieve valid school rankings and classifications with only two time points of data.

This research paper focuses on whether Taiwan's 13 financial holding companies (excluding Waterland Financial Holdings) belongs to the bank's capital management efficiency, using a narrow definition of capital. First, do a preliminary analysis of the capital of the banks first, second, and three types of capital. Secondly, the use of supplementary items in the balance sheet, profit and loss account and balance-sheet and some of the information into the banking book assets and liabilities of the banking book and trading book assets, trading book liabilities, risk assets and market value-added and other programs in order to do all kinds of bank trend analysis of assets and liabilities and capital management. Finally, I would investigate whether the high capital adequacy ratio that their performance is better? The provisions of the Basel ¢º want to improve the bank's risk management capability, however, and set out the statutory capital requirements of the Bank help to keep the emphasis on risk management?

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A “Value-Added” definition of school effectiveness calls for the evaluation of schools based on the unique contribution of schools to individual student academic growth. The estimates of value-added school effectiveness are usually used for ranking and classifying schools. The current simulation study examined and compared the validity of school effectiveness estimates in four statistical models for school ranking and classification. The simulation study was conducted under two sample size conditions and the situations typical in school effectiveness research. The Conditional Cross-Classified Model (CCCM) was used to simulate data. The findings indicated that the gain score model adjusting for students’ test scores at the end of kindergarten (i. e., prior entering to an elementary school) (Gain_kindergarten) could validly rank and classify schools. Other models, including the gain score model adjusting for students’ test scores at the end of Grade 4 (i. e., one year before estimating the school effectiveness in Grade 5) (Gain_grade4), the Unconditional Cross-Classified Model (UCCM), and the Layered Mixed Effect Model (LMEM), could not validly rank or classify schools. The failure of the UCCM model in school ranking and classification indicated that ignoring covariates would distort school rankings and classifications if no other analytical remedies were applied. The failure of the LMEM model in school ranking and classification indicated that estimation of correlations among repeated measures could not alleviate the damage caused by the omitted covariates. The failure of the Gain_grade4 model cautioned against adjustment using the test scores of the previous year. The success of the Gain_kindergarten model indicated that under some circumstances, it was possible to achieve valid school rankings and classifications with only two time points of data.

Scores from value-added models (VAMs), as used for educational accountability, represent the educational effect teachers have on their students. The use of these scores in teacher evaluations for high-stakes decision making is new for the State of Florida. Validity evidence that supports or questions the use of these scores is critically needed. This research, using data from 2385 teachers from 104 schools in one school district in Florida, examined the validity of the value-added scores by correlating these scores with scores from an observational rubric used in the teacher evaluation process. The VAM scores also were examined in relation to several variables that the literature had identified as correlates of quality teaching as well as variables that were theoretically independent of teacher performance. The observational rubric used in the validation process was based on Marzano's and Danielson's framework and consisted of 34 items and five factors (Ability to Assess Instructional Needs, Plans and Delivers Instruction, Maintains a Student-Centered Learning Environment, Performs Professional Responsibilities, Engages in Continuous Improvement for Self and School). Analyses of the psychometric properties of the observational rubric using confirmatory factor analysis supported the fit of the five-factor structure underlying the rubric. Internal consistency reliabilities for the five observational scales and total score ranged from .81 to .96. The relationships between the observational rubric scores and VAM scores (with and without the standard error of measurement (SE) applied to the VAM score) were generally weak for the overall sample (range of correlations = .05 to .09 for the five observational scales and VAM with SE; .14 to .18 for the five observational scales and VAM without SE). Inspection of the relationship between the VAM and total observational scores within each of the 104 schools revealed that while some schools had a strong relationship, the majority of the schools revealed little to no relationship between the two measures that represent a quality/effective teacher. The last part of this research investigated the relationship of the VAM scores and scores from the observational rubric with variables that had been identified in the literature as correlates of quality teaching. In addition, relationships between variables that the literature had shown to be independent of quality teaching were also examined. Results indicated that VAM scores were not significantly related to any of the predictor variables (e.g., National Board Certification, years of experience, gender, etc.). The observational rubric, on the other hand, had significant relations with National Board Certification, years of experience, and gender. The validity evidence provided in this research calls for caution when using VAM scores in teacher evaluations for high-stakes decision making. The weak relations between the observational scores of teachers' performance and teachers' value-added scores suggest that these measures are representing different dimensions of the multidimensional construct of teaching quality. Ongoing research is needed to better understand the strengths and limitations of both the observational and VAM measures and the reasons why these measures do not often converge. In addition, teacher factors (e.g., grade level) that can account for variation in both the VAM and observational scores need to be identified.