Spelling suggestions: "subject:"allowance"" "subject:"allowable""
81 |
The impact of child support grant on beneficiaries' livelihood : a case study of Moletjie Moshate Village, Limpopo ProvinceMashala, Mautlane Frans January 2016 (has links)
Thesis (M. Dev.) --University of Limpopo, 2016 / This study seeks to investigate the impact of Child Support Grant with special reference to Moletjie Moshate Village. The government in its efforts to alleviate poverty to the previously disadvantaged and vulnerable segments of our communities, introduced several poverty alleviation strategies such as the Child Support Grant which replaced the Maintenance Grant.
The Child Support Grant has proven to be successful as it was able, according to the Minister of Social Development, Ms Bathabile Dlamini, to help millions of poor children. However, as successful as it may be, the Child Support Grant as a social welfare strategy is inadequate. People are still facing poverty due to lack of job opportunities. The findings of the present study show that a lack of family planning that unprotected sex, moral degeneration and absent fathers are challenges which derail any positive impact. The study further reveals that the majority of the respondents experience hardships in terms of property ownership, employment, and education, training and skills development, emotional and financial support.
The main aim of this study was to investigate if the grant was used properly and to make recommendations towards a solution. The study also sought to answer the question whether there was any alternative to Child Support Grant. It also asks if it is important to get support of grant even after the child has reached 18 years.
Quantitative methods were used. Questionnaires were used as Interview schedules. The research was focusing on two phases being the impact on recipients and on the beneficiary himself/herself.
The government helps through other poverty alleviating mechanisms like food parcels, school nutrition systems and free health services, which are complementary to poverty alleviation. This is a challenge for the government and the community at large; if the situation is not changed it will cost government huge amounts which could be used for other projects.
|
82 |
Essai sur les politiques sociales et le travail domestiqueGauthier, Anne, 1952- January 1987 (has links)
No description available.
|
83 |
Personal Carbon Allowances from a Legal PerspectiveSchumny, Mona January 2023 (has links)
To reach the Paris Agreement targets, the remaining carbon budget is about 2.3 tons of CO2e per person per year. However, current per capita emissions exceed the target, with a global average carbon footprint of 4.81 tons. PCAs provide a cap-and-trade system to limit emissions of private individuals. The thesis explores the compatibility of PCAs with existing legal regulations, the legal challenges of implementing and governing PCAs, and the potential human rights and equity implications of such schemes from a de lege lata and a de lege ferenda perspective. The findings highlight various regulatory and design deficiencies in current PCA proposals and emphasize the need to address data protection, privacy concerns, and the protection of individual rights. Additionally, the governance dimension of PCAs, including participation rights, transparency, and enforcement mechanisms, needs further development. The thesis concludes that while PCAs can be effective in achieving climate goals, careful consideration of legal requirements and individual rights is essential for their successful implementation. It emphasizes the necessity of comprehensive designs that go beyond technical and economic aspects and take into account legal requirements, individual rights, and equitable distribution.
|
84 |
Bilanzierung von Emissionsrechten: Literaturrecherche und empirische Untersuchung europäischer UnternehmenSonntag, Sebastian 09 May 2014 (has links) (PDF)
Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.
|
85 |
Bilanzierung von Emissionsrechten: Literaturrecherche und empirische Untersuchung europäischer UnternehmenSonntag, Sebastian January 2011 (has links)
Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.
|
86 |
Utsläppsrätter : Påverkas redovisningen av anglosaxisk och kontinental redovisningstradition? / Emission allowances – Is the accounting influenced by Anglo-Saxon and Continental tradition?Dahlquist, Jennifer, Haataja, Ida January 2016 (has links)
Växthuseffekten är idag ett välkänt fenomen. För inte så länge sedan skrev 195 länder på klimatavtalet i Paris, ett avtal som slår fast att länderna tillsammans ska arbeta mot målet att hålla den globala uppvärmningen under 2 grader Celsius. Redan före ingåendet av detta avtal fanns åtgärder som syftade till att minska den globala uppvärmningen. Införandet av utsläppsmarknaden är en sådan åtgärd. Denna marknad bygger på att man med hjälp av ekonomiska incitament påverkar företag att minska sina utsläpp. Om företag inte kan minska sina utsläpp står de inför stora kostnader. Hela idén med utsläppsmarknader hotas dock av det faktum att det inte finns någon vägledning kring hur företag ska redovisa utsläppsrätter i de finansiella rapporterna. Som ett resultat av avsaknaden av vägledning på området är det upp till företag själva att avgöra hur och om de ska redovisa utsläppsrätter. En ytterligare konsekvens av detta är det väldigt många företag som inte redovisar utsläppsrätter överhuvudtaget. Även bland de företag som valt att redovisa utsläppsrätter finns det en stor variation.I denna studie undersöks variationen ur ett annat perspektiv. Syftet med denna studie är att söka förklara varför företag tillämpar olika redovisningsmetoder gällande redovisning av utsläppsrätter utifrån ett anglosaxiskt och kontinentalt perspektiv. Den genomförda metoden i studien är en kvantitativ innehållsanalys med kvalitativa inslag som behandlade 32 anglosaxiska respektive 32 kontinentala börsnoterade företags årsredovisningar. Samtliga företag är deltagare på en utsläppsmarknad och följer IFRS.Studien visar att det finns skillnader mellan anglosaxiska och kontinentala företags redovisning av utsläppsrätter. Studien visar även att dessa kan förklaras utifrån de egenskaper som är typiska för respektive redovisningstradition. Anglosaxiska företag redovisar överlag mycket mindre om utsläppsrätter än vad kontinentala företag gör. Detta faktum kan troligen förklaras genom den starka position som revisionsprofessionen har i den anglosaxiska redovisningstraditionen. Bland de anglosaxiska företag som väl valt att upplysa visar studien att deras redovisningsval styrs av syftet med deras finansiella rapporter. Vidare visar studien att kontinentala företag använder varierande värderingsmetoder vilket kan kopplas till skattelagstiftningens påverkan på redovisningspraxis i dessa länder. En annan skillnad är att kontinentala företag i högre grad erkänner hela förpliktelsen i balansräkningen vilket har sin förklaring i att de anses redovisa mer försiktigt.Studien belyser hur företags redovisningsval påverkas av redovisningstraditionerna i ett land och bekräftar att de fortfarande existerar. Dessa slutsatser kan bidra med ett nytt perspektiv i det pågående arbetet att ta fram vägledning gällande redovisning av utsläppsrätter. Vi anser att vägledning är nödvändig för att utsläppsmarknaden ska leva upp till sitt syfte, vilket den inte gör idag. / Today, the effect of greenhouse gases is a well-known phenomenon. Not so long ago 195 countries signed the Paris agreement, a document which states that the countries will work together to achieve the goal of keeping the global warming below 2 degrees Celsius. Even before the entrance of this agreement measures were taken to reduce global warming. The introduction of an emission trading scheme is one such measure. The scheme tries to create economic incentives for companies to reduce their emissions of greenhouse gases. If no efforts are made in order to reduce their emissions, the companies will face extensive costs. However, the whole idea of an emission trading scheme is threatened by the fact that there is no guidance on how companies should report emission allowances in their financial reports. As a result of the lack of guidance companies will have to decide on their own if and how they should account for emission allowances. A further consequence of this is that many companies do not account for emission allowances at all. It is also a big variation among the companies that have chosen to account for emission allowances.In this study we investigate the variety through a different perspective. The purpose of this study is to explain why companies use different accounting methods when they account for emission allowances from an Anglo-Saxon and Continental view. The applied method of this study is a quantitative content analysis with qualitative elements on 32 Anglo-Saxon and 32 Continental companies´ annual reports. All of the companies are participants on an emission trading scheme and comply with IFRS.The study shows that there is a difference between Anglo-Saxon and Continental accounting for emission allowances. The study also shows that this difference can be explained by the characteristics that are typical for each accounting tradition. In general, Anglo-Saxon companies disclose less about their emission allowances than the Continental companies do. This fact can probably be explained by the audit profession’s strong position in the Anglo-Saxon accounting tradition. The study also shows that the Anglo-Saxon companies that have chosen to disclose are guided by the objective of their financial statements. Furthermore, the study shows that Continental companies use several different valuation methods, which can be explained by the strong connection between tax and accounting practice in the Continental countries. Another difference is that Continental companies more frequently gross the liability in the balance sheet, which is explained by the fact that Continental companies are considered more prudent. This study highlights how corporate accounting choices are influenced by the countries’ accounting traditions and confirm that these traditions still exist. These conclusions can provide a new perspective in the current effort to develop guidance regarding the accounting of emission allowances. We believe that guidance is necessary if the emission trading scheme shall fulfil its purpose, which it currently does not.
|
87 |
Daň z příjmu ze závislé činnosti: Reálný dopad legislativních změn - případová studie / Taxation of income from employment: Real Impact of Legislative Changes - case studyMarková, Diana January 2014 (has links)
This paper discusses the development of income tax of employees. The aim of this work is to model the real impact of legislative changes in the Czech Republic on the actual tax burden of employees with different incomes and propose optimal solution of tax calculation. The modelling is based on data containing gross salary, applicable tax allowances and tax reliefs for each employee of concrete production company in 2012. For the other years, the data are modelled from the given set using inflation. For comparison of the actual tax burden I use the effective tax rate, implicit tax rate and net implicit tax rate. The results of the calculations show that the tax deductions and the minimum and maximum base for social and health security contributions have the biggest effect on the tax rate. In the absence of tax deductions, the real tax burden for most employees according to the effective tax rate would have been almost constant over time. In fact, in terms of the effective tax rate the tax burden has declined slightly thanks to an increase in tax deductions. The results also show that the biggest differences in tax burden among employees are due to the (non) application of tax deductions.
|
88 |
Vliv daní na věrný a poctivý obraz účetnictví / Influence of taxes on true and fair view of the accountingMüllerová, Michaela January 2009 (has links)
The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
|
89 |
Posting of Workers Directive reloadedGlowacka, Marta Joanna January 2019 (has links) (PDF)
In view of levelling the playing field between foreign and local employers in the host country, the European Commission proposed in March 2016 to revise the Posting of Workers Directive (PWD) 96/71/EC. The amended PWD (EU) 2018/957, that was adopted mid-2018, introduces some significant changes in order to combat the shortcomings resulting from the original PWD, strengthening the importance of ensuring fair competition (between local and foreign employers) and improving the protection of workers. In a nutshell, the PWD aims at promoting the principle of equal pay for equal work in the same place, especially by extending the so-called hard nucleus of working conditions and introducing a provision for long-term postings. This new legislation will be implemented throughout the EU as of mid-2020. The following article aims to investigate the extent to which the changes demand national implementation from an Austrian point-of-view; the latter could serve as a guidance.
|
90 |
O ato de comer, a comensalidade, e a classificação NOVA de alimentos nas recomendações do Guia Alimentar para a População Brasileira: contribuições da pesquisa qualitativa / The act of eating, the commensality and the NOVA food classification in the recommendations of the Dietary Guidelines for the Brazilian Population: contributions of the qualitative researchMenegassi, Bruna 02 March 2018 (has links)
Introdução - A segunda edição do Guia Alimentar para a População Brasileira ganhou proeminência no cenário nacional e internacional por apresentar algumas de suas recomendações baseadas na classificação NOVA de alimentos bem como no ato de comer e na comensalidade. Objetivo - Compreender o que pensam e fazem adultos brasileiros sobre a recomendação comer com regularidade e atenção, em ambientes apropriados e em companhia e conhecer o que pensam acerca da classificação NOVA. Métodos - Nesse estudo transversal e de natureza qualitativa selecionamos professores, técnicos administrativos e estudantes (n=24) da Universidade Federal da Grande Dourados, no Brasil. Conduzimos uma entrevista semiestruturada e duas atividades de classificação de alimentos também guiadas por entrevista; na primeira, por meio de técnica de pile sort, os participantes classificaram livremente, em grupos, um conjunto de 24 figuras de alimentos e bebidas (com exemplos dos quatro grupos da NOVA), na segunda, foi proposto que classificassem os mesmos alimentos de acordo com os nomes dos grupos da NOVA, dados a eles em um cartão de papel. Analisamos as entrevistas por análise de conteúdo; os dados da primeira atividade de classificação por escalonamento multidimensional seguidos de análise hierárquica de cluster; e os dados da segunda por escalonamento multidimensional. Resultados - Os participantes apresentaram em média 30 (±9,4) anos de idade. Alguns participantes entendem comer com regularidade como ter horário; e comer com atenção como sem distração, comer devagar e prestar atenção aos sinais do corpo. Outros entendem regularidade como equilíbrio e quantidade adequada; e atenção como observar as características dos alimentos e a quantidade dos alimentos. Em relação ao local apropriado para comer, a maioria o entende como à mesa, lugar agradável, sem interferências e lugar limpo. Em relação à pergunta sobre comer em companhia, o tema bom foi o mais recorrente, mas os temas prefiro sozinho(a) e indiferente também emergiram na análise. A análise da atividade de classificação livre resultou em seis agrupamentos, dos quais dois relacionaram-se a temas contrastantes como comida e bobagens, refeições e alimentos prontos, alimentos saudáveis e alimentos não saudáveis, consumo alimentar e restrição alimentar. A classificação NOVA de alimentos é compreendida pelos participantes em termos de processamento, produção e químicos. Os alimentos do grupo in natura ou minimamente processados e do grupo ultraprocessados foram compreendidos pela maioria dos participantes como pertencentes a tais grupos; já os alimentos do grupo de ingredientes culinários e do grupo de alimentos processados estiveram entre as suas dúvidas em relação à classificação NOVA. Conclusões - Os pensamentos dos participantes sobre o ato de comer e a comensalidade estão refletidos em algumas de suas práticas e vão ao encontro das recomendações do Guia; as suas compreensões acerca da classificação NOVA vão ao encontro do que essa quer comunicar. Esse é o primeiro passo para que o Guia logre êxito em suas recomendações. Esses resultados podem ser usados por pesquisadores brasileiros no sentido de otimizar a comunicação entre as recomendações do Guia e a comunidade-alvo a que se destinam; e por pesquisadores de outros países para aprimorar as recomendações de seus guias alimentares. / Introduction - The second edition of the Dietary Guidelines for the Brazilian Population gained prominence in the national and international media by presenting some of its recommendations based on the NOVA food classification as well as on the act of eating and commensality. Objective - Understand what Brazilian adults think and do about the recommendation eating regularly and carefully, in appropriate environments and in company and know what they think about the classification NOVA. Methods - In this crosssectional qualitative research we selected a sample of teachers, administrative technicians and students (n = 24) from the Federal University of Grande Dourados, Brazil. We conducted a semi-structured interview and two food classification activities also guided by interview. In the first activity, using the pile sort method, the participants were asked to freely classify 24 pictures of food (sourced from examples of the four food groups specified in the NOVA) into food groups meaningful to them; in the second, it was proposed that they classify the same foods according to the names of the groups of the NOVA, given to them on a paper card. We analyzed the interviews by content analysis; the data of the first classification activity by multidimensional scaling followed by cluster hierarchical analysis; and the data of second classification activity by multidimensional scaling. Results - Participants in this study had an average age of 30 years (± 9.4 years). Some participants understand eating regularly as time to eat; and eating carefully as without distraction, eat slowly and pay attention to body signals. Others understand eating regularly as balance and proper quantity; and eating carefully as to observe the characteristics of food and the quantity of food. Most participants understand the appropriate enviroments to eat as eat at the table, enjoyable place, without interference and clean place. Regarding eating in company, the theme good was the most recurring, but the themes I prefer alone and indifferent also emerged in the analysis. The analysis of the free classification activity resulted in six clusters, of which two related to contrasting themes, such as real food and junk foods, meals and ready-made foods, healthy foods and unhealthy foods, consumed foods and restricted foods. The NOVA is understood by the participants in terms of processing, production and chemicals. The foods of the groups in natura or minimally processed and ultraprocessed were understood by the majority of participants as belonging to such groups; already the foods of the groups of culinary ingredients and processed foods were among their doubts regarding the classification NOVA. Conclusions - The participants\' thoughts about \"eating and commensality\" are reflected in some of their practices and conform, with the recommendations of the Dietary Guidelines; their understandings of the NOVA classification are in line with what it wants to communicate. These are the first steps for the Dietary Guideline to succeed with its recommendations. These results can be used by Brazilian researchers in order to optimize the communication between the recommendations of the Guide and the target community for which they are intended; and researchers from other countries to improve the recommendations of their food guides.
|
Page generated in 0.0532 seconds