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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

科技演進與政策變遷下的失落標的團體-個人綜合所得稅申報系統個案分析 / The Lost Target Groups Under Scientific and Technological Evolution and Policy Change- A Case Study of Personal Income Tax-filing Systems

張家菁, Chang, Chia-Ching Unknown Date (has links)
電子化政府是現代政府知識經濟時代發展之趨勢。政府的服務能力可以藉由電腦、網路的使用而大大提升;然而,在我國各種朝向電子化政府的政策中,網路報稅堪稱為時間較長且涵蓋範圍較完整的計畫之ㄧ,自1997年開始試辦到現在已有九年,在這樣的長年實施之中,卻仍存近百萬的二維條碼申報系統使用家戶;在現階段的進程上是否只需多加過渡的步驟便可成功邁向稅務網路化的最終目標。本研究採質、量混合研究法。採行先問卷發放,探究民眾不願意跟隨政策而改變報稅工具的原因;再以質化訪談專家學者,交叉詰問提出標的團體在科技進步與政策變遷的過程中,是否能夠不被遺落在後,在政府帶領下提出解決之道。 綜合而言,無論是自量化或是質化的訪談之中發現,民眾不願意順服的因素不外乎政府使用錯誤的對策來因應政策問題;如對於民眾的慣性使用未加以重視民眾,以及當民眾已不信任政府之作為時,卻又強制性地施加壓力,引發民眾產生在適應上的困難;政府忽略了在二維的過程下可以提供的學習階梯以使民眾適應。民眾的不願意順服便展現於其對於政府的不信任與堅持其使用方式(二維條碼報稅)之上。正因如此,面對政府的作為無法解決問題,而自然形成在政府做為下不願意改變自我行為的失落標的團體,本研究即是指仍堅持使用二維條碼系統申報個人綜合所得稅者;其同樣必然會發生於現今各項電子化政府政策中。 正因為它的自然發生且面對正變遷中的政策,政府能做的便是建置基礎設施,讓網路報稅政策回歸自然的手來主導它,讓過渡與變遷的機制面對科技的進入,以民眾與政府的雙方面向加以權衡,政府僅是操槳的手,為出現失落標的團體的政策,提供快速演化至下一階段的輔助,增加其順服的條件,並加強誘因的提供上做出與市場相同的行銷動力。 政府保留二維條碼申報制度,不僅為不確定的網路虛擬時代提供具實體性的安全感,又可以是電子化的加速處理。當然這些都是在政策呈現變遷的過程中,所進行的取捨。當民眾要的不再是基於效率與服務的兼具時,報稅手段的思索就不再是一項重點。面對報稅政策的未來,為民眾的需求提供效率的服務應放在第一考量,接著是邁向科技的進程的基礎建設須建置完備,安全機制、人員在訊練等等,才是增進邁向全面網路實質申報的必需手段。 關鍵字:政策變遷、政策演化、政策順服、個人綜合所得稅、二維條碼。
12

Tweedimensionele stilbeelde in 'n multimediapakket in tersiêre afstandsonderrig : didaktiese riglyne

Blignaut, Ernst Philippus 11 1900 (has links)
Summaries in Afrikaans and English / The transformative mission of the White Paper on Education (1995: 19) states that the South African education system is moving towards a single, national, non-racial system where all people are offered equil opportunities. Demographic and other changes make particular demands on the education system. The HSRC (1987:54) claim that distance edcation is increasingly viewed as a possible solution for educational problems. The literature study aims to motivate, from an andragogic-didactical perspective, the use of two-dimensional silent images in study material. A literature study was also undertaken on the perception of silent images and the elements involved in the perception of depth, movement, size, colour, etc., from which certain didactic guidelines were deducted with a view to the design of silent images. The ability of distance education students to identify the elements above, was emperically researched. The validity of the didactic guidelines were verified in this phase. / Die transformatiewe missie van die Witskrif vir Onderwys (1995: 19) stel dit dat die Suid-Afrikaanse onderwysstelsel oorgaan na 'n "enkele nasionale, nie-rassige stelsel" waar daar gelyke geleenthede vir aile mense gebied word. Demografiese en ander veranderinge stel besondere eise aan die onderwysstelsel. Die RGN (1987: 54) stel dit dat afstandsonderrig al meer as 'n moontlike oplossing gesien vir die onderwysprobleme. Die literatuurstudie het dit ten doe! om die gebruik van tweedimensionele stilbeelde in studiemateriaal in die Suid-Afrikaanse situasie andragogies-didakties te fundeer. 'n Literatuurstudie oor die persepsie van stilbeelde en die elemente wat betrokke is by die persepsie van diepte, beweging, grootte, kleur, ens. is gedoen waaruit sekere didaktiese riglyne met die oog op die ontwerp van stilbeelde gestel is. Die afstandsonderrigstudente se vermoe om bogenoemde elemente waar te neem, was empiries nagevors. Die geldigheid van die didaktiese riglyne is tydens hierdie fase geveri fireer. / Educational Studies / M. Ed. (Didaktiek)
13

Spontaneity in American English: face - to - face and movie conversation compared

FORCHINI, PIER FRANCA 18 February 2009 (has links)
La tesi fornisce uno studio empirico relativo agli elementi linguistici caratterizzanti il parlato faccia-a-faccia e il parlato filmico americano, due domini conversazionali solitamente detti differire in termini di spontaneità, essendo il primo generalmente descritto come la quintessenza del linguaggio parlato (in quanto totalmente spontaneo) e il secondo come non-spontaneo (essendo scritto-per-essere-parlato) e, quindi, non adatto a rappresentare l'uso generale della conversazione. Entrambe le analisi (i.e. quella multi-dimensionale, che offre una panoramica generale dei due domini presi in considerazione, e quella più specifica relativa al comportamento linguistico dell’espressione you know) basate su esempi autentici tratti da corpora dimostrano che, nonostante quanto venga generalmente descritto dalla letteratura a riguardo, conversazione faccia-a-faccia e conversazione filmica hanno molti tratti in comune e confutano l’idea che il linguaggio filmico non possa essere rappresentativo dell'uso generale della conversazione. / The present dissertation examines empirically the linguistic features characterizing American face-to-face and movie conversation, two domains which are usually claimed to differ especially in terms of spontaneity. Natural conversation is, indeed, considered the quintessence of the spoken language for it is totally spontaneous, whereas movie conversation is usually described as non-spontaneous, being artificially written-to-be spoken and, thus, not likely to represent the general usage of conversation. In spite of what is generally maintained by the literature, both the Multi-Dimensional analysis and the micro-analysis of the functions of you know based on authentic data retrieved from corpora show that the two conversational domains do not differ to a great extent and thus confutes the claim that movie language has “a very limited value” in that it does not reflect natural conversation and, consequently, is “not likely to be representative of the general usage of conversation”.
14

Isomorphic Visualization and Understanding of the Commutativity of Multiplication: from multiplication of whole numbers to multiplication of fractions

Malaty, George 16 March 2012 (has links) (PDF)
No description available.
15

Tweedimensionele stilbeelde in 'n multimediapakket in tersiêre afstandsonderrig : didaktiese riglyne

Blignaut, Ernst Philippus 11 1900 (has links)
Summaries in Afrikaans and English / The transformative mission of the White Paper on Education (1995: 19) states that the South African education system is moving towards a single, national, non-racial system where all people are offered equil opportunities. Demographic and other changes make particular demands on the education system. The HSRC (1987:54) claim that distance edcation is increasingly viewed as a possible solution for educational problems. The literature study aims to motivate, from an andragogic-didactical perspective, the use of two-dimensional silent images in study material. A literature study was also undertaken on the perception of silent images and the elements involved in the perception of depth, movement, size, colour, etc., from which certain didactic guidelines were deducted with a view to the design of silent images. The ability of distance education students to identify the elements above, was emperically researched. The validity of the didactic guidelines were verified in this phase. / Die transformatiewe missie van die Witskrif vir Onderwys (1995: 19) stel dit dat die Suid-Afrikaanse onderwysstelsel oorgaan na 'n "enkele nasionale, nie-rassige stelsel" waar daar gelyke geleenthede vir aile mense gebied word. Demografiese en ander veranderinge stel besondere eise aan die onderwysstelsel. Die RGN (1987: 54) stel dit dat afstandsonderrig al meer as 'n moontlike oplossing gesien vir die onderwysprobleme. Die literatuurstudie het dit ten doe! om die gebruik van tweedimensionele stilbeelde in studiemateriaal in die Suid-Afrikaanse situasie andragogies-didakties te fundeer. 'n Literatuurstudie oor die persepsie van stilbeelde en die elemente wat betrokke is by die persepsie van diepte, beweging, grootte, kleur, ens. is gedoen waaruit sekere didaktiese riglyne met die oog op die ontwerp van stilbeelde gestel is. Die afstandsonderrigstudente se vermoe om bogenoemde elemente waar te neem, was empiries nagevors. Die geldigheid van die didaktiese riglyne is tydens hierdie fase geveri fireer. / Educational Studies / M. Ed. (Didaktiek)
16

Isomorphic Visualization and Understanding of the Commutativity of Multiplication: from multiplication of whole numbers to multiplication of fractions

Malaty, George 16 March 2012 (has links)
No description available.

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