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Oskäliga villkor för utvidgade nybilsgarantiers giltighet : I konsumenternas eller konkurrenternas intresse? / Unfair contractual terms for the validity of extended new car warranties : In the interests of the consumers or of the competitors?Edlepil, Richard January 2003 (has links)
A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today’s legislation and I argue for when such a term is to be seen as unfair. Contractual terms can, according to Swedish legislation, be forbidden if they are unfair to consumers or to the competitors of the one who states the terms. The term stipulating that a car has to be serviced by an authorised repairer for the continued validity of an extended warranty must also be investigated bearing in mind the block exemption for the car sector, regulation nr 1400/2002. Further, some comparison with Swedish and foreign practise within the subject is made. Briefly, my conclusion is that terms stipulating that a car has to be serviced by an authorised repairer for the continued validity of an extended warranty should be forbidden. The term has a negative effect on the competition within the after-sales market since independent repairers are not given the same possibilities to enter into competition. Furthermore, the term is unfair to the consumers since an independent repairer by means of regulation nr 1400/2002 has the same possibilities and rights to acquire with an authorised repairer equivalent knowledge of how to service a car. Owing to this, the service must be regarded as being of the same quality if performed by an independent repairer.
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Institutional Pressure & Industrial Wisdom : How industrial wisdom in the Swedish car dealer industry has been affected by the 1400/2002 motor vehicle block exemptionArmanto, Elina, Cassel, Maja January 2009 (has links)
The implementation of a new motor vehicle block exemption began in 2002, and affected the car dealer industry in Sweden. Before this new regulation, a general agent distributing cars to dealers had the ability to restrict car dealers’ behavior much more. Nowadays, dealers have the right to sell different brands from the same showroom, even if there are strict rules about how the different brands should be presented. The new block exemption have also given car dealers possibilities to establish in other places within EU were selective distribution is applied. As the environment changed (by the block exemption), dealers faced new information that required interpretation. In this thesis we have focused on industrial wisdom; a reasonable and consistent, yet subjective, sense-making of reality in an industry. This sense-making is a way to understand and justify company behavior; resulting assumptions are considered so basic that they remain unquestioned by industry participants. However, interpretations depend on who makes them; different persons interpret things in different ways. In the light of the car dealer industry and the motor vehicle block exemption 1400/2002, this thesis investigated if change due to institutional pressure can affect industrial wisdom. Further, what does this process look like. To fulfill our purpose we conducted a qualitative research by interviewing 19 Chief Executive Officers from the car dealer industry in Sweden. The sample was designed by a maximum variation sampling technique, in which we as researchers used our own judgment to pick cases that were extra informative. Before we conducted the interviews, we reviewed literature to gain a general understanding of the industry and relevant issues. From our research we know that industrial wisdom can change due to a shift in institutional pressure and we observed that the car dealer industrial wisdom was changing. There are some new perceptions and aspects of wisdom, which suggest that the industry has moved away from previous equilibrium. Nevertheless, perceptions are diverse in a number of areas and thoughts have not been translated into action, which leaves much potential for further change. Naturally, this is a slow and difficult process since cognitive maps are embedded in a mindset that relies on previous experience and automatic interpretations. If wisdom changes more depends a great deal on if/how dealers (continue to) act. This thesis resulted in a model (The Loop of Wisdom) that explains how a change in institutional pressure affects industrial wisdom. New information enters the company, gets interpreted, acted upon and feeds back out to the environment, which affect other companies and the industry as a whole.
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Approaches to the Direct Contracting Regime in the New Public Procurement Law Regarding the Draft Regulation of Law No. 30225, whose publication was provided by Ministerial Resolution No. 216-2015-EF / 15 / Aproximaciones al Régimen de Contratación Directa en la Nueva Ley de Contrataciones Del Estado A propósito del Proyecto de Reglamento de la Ley N° 30225, cuya publicación fuera dispuesta mediante Resolución Ministerial N° 216-2015-EF/15Pedreschi Garcés, Willy 10 April 2018 (has links)
The present article treats about the main innovations brought on the direct contracting regimen of the Public Procurement Peruvian New Law. In the author’s opinion, the new law seeks to make public procurement more efficient. Thus, he explains us how, in direct contracting, the law tries to achieve this objective.In that line, the paper explains the cases in which the direct contract proceeds and the formalities and requirements for it. / El presente artículo aborda las principales novedades que trae el régimen de contratación directa de la Nueva Ley de Contrataciones del Estado. Para el autor, la nueva norma busca que las compras del Estado sean más eficientes y nos explica cómo, en la parte referida a la contratación directa, se intenta lograr dicho objetivo. Así, primero se explican los supuestos en los que cabe esta figura, y las formalidades yrequisitos para la misma.
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As possibilidades de fortalecimento dos sistemas de gestão socioambiental corporativos através da legislação de isenção tributária / The possibilities of strengthening corporate social and environmental management systems through tax exemption legislationSá, Gustavo André Santana de 06 February 2018 (has links)
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Previous issue date: 2018-02-06 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Focados no atendimento das demandas legais, mercadológicas e no relacionamento com a comunidade, os sistemas de gestão das empresas e organizações constantemente voltam sua atenção para a redução de custos operacionais com os programas e ações socioambientais. Integrantes das chamadas “atividades meio”, as áreas de meio ambiente e responsabilidade social necessitam igualmente de planejamento, desenvolvimento, controle e melhoria com excelência, imprimindo um cenário de investimentos substanciais de recursos financeiros e humanos para atuar na obtenção e manutenção de licenças, certificações ambientais e na imagem socioambiental corporativa. Buscando melhorar continuamente os indicadores e quesitos que compõe sua demanda socioambiental, as empresas (Segundo Setor) necessitam formalizar parcerias entre si, com órgãos governamentais (Primeiro Setor) e com entidades da sociedade civil (Terceiro Setor). Através da celebração de parcerias entre empresas e entidades da sociedade civil chanceladas pela legislação tributária e ambiental, tem-se um cenário favorável para o desenvolvimento das ações socioambientais e consequente melhoria de resultados financeiros. Este trabalho apresenta uma visão das possibilidades de aplicação da legislação tributária de isenção fiscal como instrumento de fortalecimento da gestão socioambiental corporativa. Para tanto são relacionadas as legislações tributária e ambiental, bem como apresentadas as justificativas para que as empresas possam usufruir dos mecanismos de renúncia fiscal aplicada às ações socioambientais por elas desenvolvidas, seja para a obtenção ou manutenção de licenças e certificações ambientais ou para o desenvolvimento de programas e projetos que beneficiem seus empregados, familiares dos empregados e comunidade onde tais empresas desenvolvam suas atividades. Em seguida é realizado um estudo de caso de uma empresa do setor elétrico nacional, através de análise das práticas corporativas socioambientais por ela desenvolvidas e da aplicação da metodologia proposta. Como resultado, além das conclusões referentes ao estudo de caso e sua repercussão para o sistema de gestão socioambiental da empresa estudada, o trabalho apresenta um protocolo padrão para que outras empresas e organizações interessadas possam implementar a metodologia proposta, focando a obtenção de resultados positivos quanto à redução dos custos operacionais das atividades ligadas as áreas de meio ambiente e responsabilidade social corporativa / Focused on meeting legal, market and community demands, management systems of companies and organizations constantly turn their attention to the reduction and adaptation of operational costs with social and environmental programs, projects and actions. As part of socalled "middle activities", the environment and social responsibility areas also need planning, development, control and improvement with excellence, giving a scenario of substantial investment of financial and human resources to act in obtaining and maintaining licenses, certifications Environmental and corporate social-environmental image. In order to continuously improve the indicators and requirements that make up their social and environmental demand, companies (Second Sector) need to formalize partnerships among themselves, with government agencies (First Sector) and with civil society entities (Third Sector). Through the conclusion of partnerships between companies and civil society entities that are channeled through tax and environmental legislation, there is a favorable scenario for the development of socio-environmental actions and consequent improving of financial results. This paper presents a systematic view of the possibilities of applying tax exemption legislation as a tool to strengthen corporate social and environmental management. In order to do so, tax and environmental laws are related, as well as justifications for companies to use the fiscal waiver mechanisms applied to the socio-environmental actions developed by them, either to obtain or maintain environmental licenses or certifications or to develop Programs and projects that benefit its employees, employees' families and the community where these companies carry out their activities. Next, a case study of a company of the national electric sector is carried out, through an analysis of the social and environmental corporate practices developed by it and of the application of the proposed methodology. As a result, in addition to the conclusions regarding the case study and its repercussion for the socio-environmental management system of the company studied, the paper present a standard roadmap for other companies and organizations interested in implementing the proposed methodology, focusing on obtaining positive results. To the reduction of the operational costs of activities related to the areas of environment and corporate social accountability
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Osvobození od osobního důchodové daně jako faktor formulující míru zdanění ve vybraných evropských zemích / Personal pension tax exemption as a factor which influences taxation rate in selected European countriesKřížová, Lucie January 2017 (has links)
This thesis deals with the effects of personal pension tax exemption on the tax rate in selected European countries, namely in the Czech Republic, Germany, Austria, and Switzerland. The main goal is to quantify the effect of exempt incomes on tax rate. To fulfil the stated goal, firstly important terms related to this issue, such as tax expenditures, are defined. Then methods of their measurement are described. The following chapter addresses the structure of personal pension taxation. The third chapter analyses exempt incomes in the selected states, and with regards to the Czech Republic quantifies tax expenditures related to incomes of a social nature. The last chapter contains a comparative analysis of tax-exempt social incomes in the selected countries, and analyses their effect on tax rate as related to various household types with various levels of income.
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The zero-rating of certain professional services in terms of the Value-Added Tax ActRoberts, Tanya January 2013 (has links)
The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable audit opinion and recommend possible remedies that can assist municipalities to improve their audit report outcomes which in turn will improve the confidence of its stakeholders. The primary objective of the study was to investigate variables that impact on the audit report outcomes on annual financial statements of the municipalities that are within Alfred Nzo District (AND) Jurisdiction, including Alfred Nzo District Municipality (ANDM). This was achieved through investigating the root causes of the audit report outcomes with specific focus on the relationship that exists between the management role and audit outcomes of the Alfred Nzo District Municipalities. This was measured by the municipality’s leadership, governance, internal controls and human capital management. Convenient sampling was used wherein 150 questionnaires (30 per municipality) were sent out to the selected employees in all the municipalities in the Alfred Nzo District. Out of the questionnaires that were sent out, 103 responses were received. These were analysed to draw findings, conclusion and recommendations. The empirical results of the study revealed that there is strong evidence that leadership, governance and human capital management have a positive influence on the municipality’s AFS audit report outcomes. It also revealed that there is overwhelming evidence that internal controls have a positive influence on the municipality’s AFS audit report outcomes. The study recommends how leadership, governance, internal controls and human capital management must be improved. It also provides future research recommendations to improve this study.
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[en] OLIGOPSONY POWER IN LABOR MARKETS: EVIDENCE FROM A PAYROLL TAX REFORM / [pt] OLIGOPSÔNIO NO MERCADO DE TRABALHO: EVIDÊNCIAS DA DESONERAÇÃO DA FOLHA DE PAGAMENTOLISA ORSI BEIHY PACHECO 11 May 2021 (has links)
[pt] Analisar comportamentos não-competitivos no mercado de trabalho tem
se tornado um aspecto crucial para melhorar a compreensão das dinâmicas do
mercado de trabalho, e estimar elasticidades-salário da oferta de trabalho pode
auxiliar a determinar a existência de estruturas de oligopsônio. Ao construir
sobre Manning (2003), uso dados de contratos identificados por empregadorempregado,
e aproveito choques específicos de desonerações na folha de pagamento,
para estimar elasticidades-salário da oferta de trabalho para o mercado
de trabalho brasileiro. Estimamos elasticidades-salário de separações e contratações
utilizando de uma abordagem por IV que permite a identificação de
variações exógenas nos salários, através da desoneração implementada no Brasil,
que representa choques à demanda por trabalho. Enquanto estimativas
padrão por MQO são baixas (e irrealistas) como na literatura recente, estimativas
usando a abordagem de variáveis instrumentais são muito mais razoáveis.
Os resultados indicam a existência de considerável poder de mercado pelo lado
de firmas no mercado de trabalho no Brasil, com a elasticidade no nível do
mercado de 1.4 e no nível da firma de 4.4. Finalmente, avaliamos se o poder
de oligopsônio das firmas difere entre níveis de qualificação, e entre municípios
mais ou menos urbanos e informais. Encontramos que as firmas exertem
maiores markdowns para trabalhadores menos qualificados, e que maior poder
de mercado das firmas está correlacionado com menor urbanização e maior
informalidade. / [en] Understanding non-competitive behavior in labor markets has become crucial to gain insight into labor market dynamics, and estimating labor supply wage elasticities can help determine the existence of oligopsony power. By building on Manning (2003), I use matched employer-employee data,
and take advantage of sector-specific shocks to payroll taxes, to estimate labor supply wage elasticities for the Brazilian labor market. I estimate separation and recruitment elasticities using an IV approach that allows for the identification of exogenous variation in wages through the reform on payroll taxes implemented in Brazil, which represents shocks to labor demand. While standard OLS estimates are low (and unrealistic) as in the recent literature, estimates using the IV approach are much more reasonable. Results indicate that there exists considerable labor market power by firms in Brazil, with a market-level elasticity of 1.4 and a firm-level elasticity of 4.4. Finally, I evaluate whether oligopsony power is different between skill levels, as well as between more or less urbanized and informal municipalities. I find that firms exert higher markdowns for low-skill workers, and that higher labor market power is correlated with lower urbanization and higher informality.
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Tax expenditure and tax pricesBohanon, Cecil E. January 1981 (has links)
The purpose of this dissertation is to examine an unexplored aspect of tax expenditures: the tax-price implications of tax exemptions, deductions and credits. Although this implication of tax expenditures has not been adequately examined, two separate lines of analysis have been suggested by the existing literature. Some authors have emphasized the welfare costs of tax expenditures. To the extent that tax expenditures narrow the tax base the introduction or extension of a tax expenditure undoubtedly makes the cost of raising revenue more than it would be otherwise. This kind of cost, denoted as a welfare cost, can be incorporated into a model of individual tax-price determination.
On the other hand, other authors have emphasized another tax-price implication of tax expenditures: that the introduction or extension of a tax expenditure changes the cost-shares faced by each taxpayer, exclusive of any welfare cost. Since an individual's cost-share is nothing more than his personal tax base divided by the aggregate tax base, this result emerges because a tax expenditure usually changes the individual's tax base in a manner disproportionate to the change in the aggregate tax base. This dissertation will explore and combine each line of analysis, both theoretically and empirically.
In the first portion of the dissertation a model of tax-price determination is developed that explicitly incorporates the welfare cost of taxation. Various tax expenditures are then introduced into the model and their effects on individual tax-price schedules discerned. In this way the influence a tax expenditure has on an individual's choice over public sector size can be surmised.
The next portion develops within the confines of a simple median voter model some potential allocative implications of various tax expenditures. This portion traces out the expected change in the median voter's desired quantity of the collective good, given various tax expenditures, via an analysis of the cost-share impact of the various tax expenditures. Although in this section welfare costs are not explicitly considered or all possible political cases outlined, the analysis does look at a set of cases that are of general interest.
The final portion of the dissertation considers the influence tax expenditures taken in toto have on both the cost-sharing arrangement among individual taxpayers and the welfare cost to individual taxpayers. The results are used to gauge both the distributive and allocative implications of tax expenditures. / Ph. D.
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Exoneración del IGV Ley N° 27037 y su incidencia en el desarrollo empresarial en Mypes del sector ferretero – Jazan, 2020Chasquibol Daza, Erika Katerin January 2024 (has links)
La presente investigación tuvo como objetivo general, analizar el impacto de la exoneración del Impuesto General a las Ventas ley N° 27037, en el desarrollo empresarial en MYPES del sector ferretero en el distrito de Jazan 2020. La cual se planteó este problema con la siguiente interrogante ¿Cuál es el impacto de la exoneración del Impuesto General a las Ventas (ley N° 27037) en el desarrollo empresarial?, ya que esto es importante pues el objeto de esta ley es promover el desarrollo sostenible y holístico de la región amazónica, crear condiciones para la inversión pública y promover la inversión privada. La metodología utilizada fue un diseño de investigación descriptivo no experimental, tipo aplicada con enfoque mixto, la población fue de cuatro empresas MYPES ferreteras del distrito de Jazan. La técnica que se utilizo fue una entrevista, el instrumento para la recopilación de información, revisión de información recolectada. Según los resultados obtenidos ante el análisis de rentabilidad presentado, se concluye que las empresas se consideran rentables, puesto que generan una suficiente utilidad para su negocio, esto se debe a que sus ingresos son más elevados que sus gastos. Por lo cual se sugiere al gobierno peruano, no eliminar los incentivos tributarios, ya que son los únicos beneficiarios son los consumidores fiscales del distrito de Jazan, ya que eliminarlos traería consigo conflictos sociales y aumento de precios en los productos, lo cual afectaría la económica y necesidades de los consumidores. / The general objective of this research was to analyze the impact of the exemption from the General Sales Tax Law No. 27037, on business development in MYPES of the hardware sector in the district of Jazan 2020. Which raised this problem with the following question: What is the impact of the exemption from the General Sales Tax (Law No. 27037) on business development? Since this is important because the purpose of this law is to promote sustainable and holistic development of the Amazon region, create conditions for public investment and promote private investment. The methodology used was a non-experimental descriptive research design, applied type with a mixed approach, the population was four MYPES hardware companies in the Jazan district. The technique used was an interview, the instrument for collecting information, review of collected information. According to the results obtained from the presented profitability analysis, it is concluded that the companies are considered profitable, since they generate enough profit for their business, this is because their income is higher than their expenses. Therefore, it is suggested to the Peruvian government not to eliminate tax incentives, since the only beneficiaries are the fiscal consumers of the Jazan district, since eliminating them would bring about social conflicts and increase in product prices, which would affect the economy. and consumer needs.
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Bör revisionsplikten återinföras i Sverige? : En kvalitativ studie om revisionens betydelse för små privata aktiebolag i SverigeBackén, Elin, Fransson, Linn January 2024 (has links)
In 2010, the obligation to audit was abolished in Sweden with the aim of promoting entrepreneurship and minimizing its costs. As a result, today the majority of small private limited companies choose not to have an audit. Furthermore, there is a negative trend in the audit industry as the number of qualified auditors has decreased significantly since the abolition of the audit obligation. Considering the 2017 review report by Riksrevisionen, which concluded that the audit obligation should be reintroduced in Sweden, this thesis addresses the question of whether the audit obligation should be reintroduced in Sweden. Previous research in other geographical areas indicates that auditing has positive effects for companies by increasing the quality of their financial reports. Moreover, further research indicates that there are no compelling reasons to mandate auditing for small private companies and that the auditor could be replaced by an accounting consultant. This relatively understudied area is therefore worthy of investigation, partly because of the inconsistent results observed in previous research and partly because few studies are based on Swedish society. The objective of this thesis is to examine the various perspectives on the removal of the audit obligation and to contribute to the debate on whether a reintroduction should be considered. Additionally, the study aims to assess the impact of a potential reintroduction of the audit obligation on the quality of reporting for the companies concerned. The thesis addresses the roles of auditors and accounting consultants for small private limited companies in Sweden. Through the qualitative method of interviewing company managers, auditors, and accounting consultants, the positions of these stakeholders are elucidated. The results of the study indicate that the majority of respondents do not believe that the audit obligation should be reintroduced in Sweden. This is because the results suggest that an authorized accounting consultant can effectively serve as a substitute for the auditor for small private limited companies, thereby compensating for the potential loss of quality that may arise in the absence of an auditor. Additionally, the results demonstrate that auditing provides a quality stamp, but that the benefits of this do not exceed the costs incurred by the companies. The primary rationale for opposing the reintroduction of auditing is that the current audit methodology is ill-suited to the needs of small private limited companies, resulting in excessive costs. Moreover, the results strongly suggest that some form of external control is necessary, rather than mandatory auditing. Potential solutions include increased controls from Skatteverket or requiring an authorized accounting consultant. In conclusion, the findings demonstrate that auditing is a valuable practice with beneficial effects for both businesses and society at large. Nevertheless, the evidence suggests that there are currently insufficient compelling reasons to advocate for the reinstatement of mandatory audits in Sweden.
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