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Submitted by Maicon Juliano Schmidt (maicons) on 2015-05-19T17:15:41Z No. of bitstreams: 1 2015 - Júlio César Medeiros Pasqualeto.pdf: 704268 bytes, checksum: f7c50029bdfc80487be1f4932aa8db8b (MD5) / Made available in DSpace on 2015-05-19T17:15:41Z (GMT). No. of bitstreams: 1 2015 - Júlio César Medeiros Pasqualeto.pdf: 704268 bytes, checksum: f7c50029bdfc80487be1f4932aa8db8b (MD5) Previous issue date: 2015-02-23 / Nenhuma / A administração das Entidades Fechadas de Previdência Complementar (EFPC) apresentam diferenças entre si. Principalmente em relação aos seus custos administrativos, pois é uma das premissas de cálculo do benefício contratado, afetando a aposentadoria e o futuro dos participantes. O custo administrativo é um dos fatores de diminuição da rentabilidade, ocasionando a redução da taxa de retorno dos investimentos. Devido à importância dos custos administrativos, foi aprovada em 2009 pelo órgão regulador a Superintendência Nacional de Previdência Complementar (PREVIC), a Resolução CGPC nº 29, que determina as regras e os prazos de enquadramento para os fundos de pensão que apresentam índices de custos administrativos acima dos limites tratados na respectiva lei. Assim, esta pesquisa analisa quais fatores estão relacionados com o total do custo administrativo, utilizando uma amostra de dados divulgados pela PREVIC das EFPC, nos exercícios de 2005 a 2013. Foram analisadas 235 EFPC por ano. Como metodologia foram utilizadas estimações via Mínimos Quadrados Ordinários (MQO) e painel com efeito fixo e aleatório com um total de 2.115 observações. Dessa forma, o estudo conclui que o total dos investimentos, rentabilidade e o número de participantes estão estatisticamente relacionados com o total dos custos administrativos. Em outras palavras, o aumento dessas variáveis explica o aumento dos custos administrativos, que apresentou um crescimento em proporções menores que as variáveis explicativas, comprovando assim o ganho de escala desse mercado. Verificou-se também, através da análise descritiva, problemas de agência nas entidades de patrocínio público em relação às entidades de patrocínio privado. Conclui-se ao final do estudo que existe relação direta das variáveis com o custo administrativo, sendo que o ganho de escala se apresenta como uma alternativa viável na gestão dos fundos de pensão que possuem elevados custos administrativos. / The administration of Closed Supplementary Pension Entities (EFPC) show differences by themselves. Mainly related to their administrative costs, which is one of the premisses in the calculation of future benefit, affecting the participants' retirement and future. The administrative cost is one of the factors that reduces rentability, causing the reduction of the investment return tax. Due to the importance of administrative costs, it was approved in 2009 by the regulator organ - The National Superintendence of Pension funds (PREVIC), the resolution CNPC n. 29, which determine the rules and the deadlines to framework to the pension funds that present administrative costs index above the limits treated in this resolution. Thus, this research analyses which factors are related to the administrative costs, using a sample with information released by the PREVIC from EFPC, from the exercises from 2005 to 2013. Were analysed 235 EFPC for year. The methodology used estimations with Ordinary Least Squares (OLS) estimations, and fixed or random effects panel, with a total of 2.115 observations. In this way, the study concludes that the total investment, the rentability and the number of participants are statistically related to the total of administrative costs. In other words, the raise of these variable explains the raise in the administrative costs, which presented a growth in smaller proportions than the explanatory variables, proving the existence of economies of gains in this market. It was verified too, through descriptive analysis, agency problems in the entities of public sponsorship in relation to the private sponsorship entities. It is concluded in the end of the study that there is a direct relation from the explanatory variables with the administrative cost, with economies of scale presented as a viable alternative in the management of pension funds that have high administrative costs.

This dissertation consists of three quantitative papers addressing contemporary issues in health policy. The first paper draws on a survey of 2,678 adults from the United States and four European countries to assess demand for a hypothetical early medical test for Alzheimer's disease (AD). Overall, 67% of respondents reported that they would be "very" or "somewhat" likely to get the test if it were available. Through logistic regression analysis, we find that interest was higher among those worried about developing AD, with an immediate blood relative with AD, and who have provided care for AD patients. Knowing that AD is fatal did not influence demand, except among those with an affected blood relative. We expect that a test becoming available could precipitate the creation of a large constituency of asymptomatic, diagnosed adults, affecting a range of health policy decisions. The second paper utilizes Current Population Survey data to explore state-level Medicaid enrollment rates among eligible parents between 2003 and 2010, focusing on the interaction of race and ethnicity and political ideology. Using logistic regression analysis, we find that average take-up for Hispanics in conservative states was 23%, whereas take-up was 38% for both whites and blacks in those states, adjusting for state and individual demographics. These differences abated in liberal and moderate states. Among eligible Hispanics, enrollment rates were less than half as high in conservative states than in liberal states (23% versus 61%). Adjusting for differences in state Medicaid policies narrowed these disparities significantly, highlighting the importance of new provisions aimed at streamlining enrollment procedures across all states. The last paper draws on public and private data from 2007 to 2010 to analyze how administrative spending by health insurers and providers varied across states with different levels of insurance and hospital market concentration. Using regression analysis, we find that in provider offices, high levels of insurance concentration were associated with lower administrative costs. If all states were as concentrated as the most concentrated state in our sample, we would expect nationwide savings of $3.6 billion in administrative expenses. However, market concentration did not reduce administrative spending by insurers or hospitals.

The thesis focuses on comparison of the development of tax administration in Czech Republic, Slovakia and Austria, through the administrative costs of tax collection in various areas connected to tax administration (staff, information technology). The primary objective of the thesis focuses on the characteristics of the basic theoretical issues pertaining to the given theme. Subsequently pays particular attention to assessing the development of tax administrations of selected countries for the period mainly from 2005 to 2013. In the end, there is the comparison of and outline the differences in the development of the tax administrations of the selected countries.

Diploma thesis presents information about electronic toll system in the Czech Republic with the gist being aimed on economy and effectiveness of the system in use. The theme is discussed in separate parts, where the first part consists of explanation of basic terms about road infrastructure, toll system and its functionality in the Czech Republic. Next part is revealing information about public sector and its economy, efficiency and effectiveness that are essential for measuring public sector, and its administrative costs. In the analytical part is evaluated economy of electronic toll with the usage of findings from administrative costs of electronic toll and with its earning. Electronic toll is analyzed as well from the view where are put into comparison domestic and foreign and their weight on the toll and as well from the view of the amount of truck carriers that were using Czech road system before and after electronic toll was introduced. Part of the analysis compares the administrative costs of electronic toll with administrative costs of other taxes in the Czech Republic and it compares systems of electronic tolling in chosen neighboring countries.

The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...

Pagrindinis įmonės bankroto tikslas – kuo didesne apimtimi patenkinti jos kreditorių turtinius interesus. Šiam tikslui pasiekti yra sukurtas specialus teisinis reguliavimas, kurio esminis elementas yra įmonės valdymo perdavimas nešališkam subjektui - bankroto administratoriui. Jis perima nemokaus skolininko turtą, dokumentus ir yra atsakingas ne tik už šio turto išsaugojimą, administravimą, bet ir už kiek galima didesnio skolininko turto sukaupimą bei padalijimą kreditoriams. Toks platus įgalinimų perdavimas lemia, kad įmonės administravimas yra vienas esminių elementų, nuo kurių priklauso sėkmingas kreditorių reikalavimų tenkinimas. Šio darbo tikslas – išanalizuoti ir įvertinti administravimo veiklos įtaką įmonės skolininkės kreditorių teisių apsaugos užtikrinimui bei interesų įgyvendinimui. Dėl šios priežasties autorė analizuoja bankroto administratoriaus svarbą bankroto procese, jo padėties įvairialypiškumo keliamas problemas, administravimo veiklos sampratą bei reikšmę sėkmingam bankroto proceso tikslų pasiekimui. Be to, detaliai analizuojamos administravimo veiklos kryptys, susijusios su įmonės valdymo perėmimu, turto masės formavimu, kreditorių teisių apsauga bei papildomi aspektai, tokie kaip administravimo išlaidų sudėtis, jų atlyginimo ypatumai, civilinės atsakomybės taikymo sąlygos ir privalomojo civilinės atsakomybės draudimo reikšmė kreditorių teisių apsaugos atžvilgiu. Šio darbo nauda pasireiškia tuo, kad sistemiškai išanalizuoti administravimo veiklą... [toliau žr. visą tekstą] / The main purpose of bankruptcy is to satisfy the interests of creditors. The special legal regulation is created in order to achieve this goal as the administration of a company passes to an independent subject – the bankruptcy administrator. He takes over an insolvent debtor's assets, documents, and is responsible not only for the preservation of the property and the administration, but also for the highest possible degree of accumulation of assets of the debtor and its placing between creditors. The assignation of such a broad empowerment leads to the administration being one of the company’s key elements that affects the success of creditors' claims. The goal of this master thesis is to analyze and evaluate the administration impact to the rights of creditors trying to ensure their interests. For this reason, author analyzes the importance of the bankruptcy administrator, the problems posed by his ambivalent status, the administrative activity concept and its influence for the successful achievement of bankruptcy goals. In addition, a detailed analysis was made of the administrative activity aspects which are connected with the takeover of leading, asset mass formation, creditors’ protection and additional elements such as administrative costs, their refund, conditions for a civil liability and how the civil liability insurance ensures creditors’ rights. This master thesis is useful because a systematic analysis of laws, science and periodic publications of Lithuanian and... [to full text]

The thesis deals with a conception of the Laffer curve. It shows up economic chain of events of the Laffer curve origin. The conception is upgraqded by administrative costs of tax collection, thesis put into the connection tax rate and tax efficiency through this way. Further, there is checked by statistical software relation between tax yield and tax rate. There is also made quantification of administrative costs of the tax collection.

Indirect administrative costs associated with tax assessment and its proceedings are too high and the whole process is inefficient. During the tax procedure both primary documents and proper evidence are handled inefficiently which makes the tax system unnecessarily costly. In order to examine economic properties of the tax procedure in practice I used questionnaires and archive research. In order to store a quality outputs, in the form of properly assessed taxes in the shortest possible time, it is necessary to process the input data in the most efficient way possible. In my thesis, I propose austerity measures which will increase tax efficiency. Only good information system and a complete, clear systematic archiving of all transaction can guarantee productive work with low costs. Only those tax consultants or accountants who have complete documentation have a control mechanisms which allows them to offer high quality services which ultimately makes the whole tax system more efficient.

This thesis analyses the causes of states interventions in the market environment and the risk associated with them, in particular with the state support of research and development. There are several types of support, each of them has benefits on the one hand and inducted costs on the other one. The thesis assesses the benefits and inducted cost of the various types of state support of research and development from the perspective of the company Vyzkumny ustav organickych syntez. In the case of this business entity there is the economic analysis performed and the decision rule for the most appropriate aid derived. At the same time thesis tries to find how to increase efficiency of the government support.