Submitted by Érica Diniz (ericadiniz@gmail.com) on 2015-01-12T19:03:28Z No. of bitstreams: 1 versaodigital_tesedoutorado_EricaDiniz.pdf: 3599824 bytes, checksum: b9f58b1c27e6f83606dfd16d6c2e165d (MD5) / Approved for entry into archive by BRUNA BARROS (bruna.barros@fgv.br) on 2015-01-15T11:48:49Z (GMT) No. of bitstreams: 1 versaodigital_tesedoutorado_EricaDiniz.pdf: 3599824 bytes, checksum: b9f58b1c27e6f83606dfd16d6c2e165d (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-02-05T12:01:45Z (GMT) No. of bitstreams: 1 versaodigital_tesedoutorado_EricaDiniz.pdf: 3599824 bytes, checksum: b9f58b1c27e6f83606dfd16d6c2e165d (MD5) / Made available in DSpace on 2015-02-05T12:02:06Z (GMT). No. of bitstreams: 1 versaodigital_tesedoutorado_EricaDiniz.pdf: 3599824 bytes, checksum: b9f58b1c27e6f83606dfd16d6c2e165d (MD5) Previous issue date: 2013-10-28 / Essa tese é constituída por três artigos: 'Tax Filing Choices for the Household', 'Optimal Tax for the Household: Collective and Unitary Approaches' e 'Vertical Differentiation and Heterogeneous Firms'.

Managing documents is an integral part of computer use, and with the growing document collections of today, the importance of tools that are both flexible and efficient is becoming more evident. In many cases, the hierarchical file system used by many operating systems is also used for document management purposes. However, by using the file system for document management, restrictions and limitations such as strict hierarchical document classification and the use of non-content-related document properties are inherited. This thesis explores some of the consequences of extending the non- hierarchical media-player model to handle certain document-management tasks. In order to investigate some of these design issues, DocPlayer, a system with non-hierarchical (set-based) filing mechanisms was created that supports multi- category document categorization. This system was then analyzed in the context of document-management tasks associated with writing a thesis. The main insights for designers of document-management systems include advantages and disadvantages of multi-category document categorization.

E-tax is an important function of e-government since it is highly related to the life of citizens (Wu & Chen, 2005). So in this paper I have discussed the factors influence the citizen adoption of government e-tax service. I have used the decomposed TPB model as my research model. This model integrated two important theories – TAM model and TPB model. The taxpayers were divided into adopters who have used the e-tax service and non-adopter who has used the conventional method to pay their tax. And the effect of these factors for adopters and non-adopters are different. Therefore, understand the factors’ effect can help governments formulate the corresponding measures to promote more citizens to use the e-tax service and lead to better planning and implementation of e-tax service.

Nous avons abordé dans ce travail deux aspects particuliers de la mécanique des fluides appliquées à la conception des matériels de lutte contre l’incendie. Le premier concerne la ventilation lors du traitement des compartiments. Nous avons montré qu’une grille alvéolaire, placée devant l’hélice du ventilateur, nous permet de façonner le jet et de lui donner une forme ovalisée. Cette forme est plus adéquate à l’entrant du compartiment et permet un gain important de la performance de ces ventilateurs. Le deuxième aspect de ce travail a été de concevoir un système de dosage d’émulseur dans un réseau d’eau sous pression. Nous avons pour cela défini un doseur de type venturi, équipé d’une ogive conique au niveau du col. Cette ogive, dont la position est définie par le rapport entre la pression d’entrée et la pression de sortie. Nous avons montré, à partir du théorème de Bernoulli, que ce système permet de maintenir une aspiration au niveau du col, quelle que soit la pression ou le débit le traversant. / In this work we have analysed two topics of fluid mechanics, applied to the design of fire fighting equipment. The first one is the performance of ventilation during the movement of air in a compartment that contains a fire. We have shown that specific blade angle designed within the gril and placed in front of the fan propeller, allows us to manipulate the jet of air giving it an oval shape. This shape is more efficient and allows a significant gain in the air movement performance within the compartment for these fans. The second aspect of this work was to define an emulsifier dosing system in a pressurized water system. We define a venturi dosing system with a movable cone piece. The position of this conical piece is Controlled by the pressure ratio between the inlet and the outlet. Based on Bernoulli's theorem, we have demontrated that this system maintains a level of suction at the Inlet regardless of the pressure or flow passing through it.

This thesis deals with questions connected with the electronification of the judiciary in the Czech Republic majoring in the civil judicial proceeding. The first part focuses on the description of the background of electronization of judiciary in the Czech Republic, benefits and barriers associated with computerization. The author describes the conditions to implement e-justice (which are reform of judiciary, development of information society or technical readiness). Process of electronification of the judiciary is illustrated by introduction of eJustice project. There are disscused three basic elements of e-justice in the main part of thesis. These are the electronic judicial record, electronic filing and electronic delivery. Author describes the conditions to implement these features, ascertains the current situation and identifies assets and imperfections of actual solution. Main goal of this thesis is to provide reader with the view of the electronification of the judiciary in the Czech Republic and sum up the most importatnt parts of electonical civil judicial proceeding.

The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.

Das Universitätsarchiv Hamburg entwarf aufgrund des Musteraktenplans für Hochschulen einen prozessorientierten Gesamtaktenplan, der die spätere Einführung eines Dokumentenmanagementsystems (DMS) an der gesamten Universität ermöglicht. Noch müssen die einzelnen Organisationseinheiten für die Identifikation der Geschäftsprozesse eingebunden und befragt werden, weil kein Geschäftsverteilungsplan und keine Prozesslandkarte existieren. / On the basis of Germany’s sample filing plan for universities, the Hamburg University Archives designed a process-oriented filing plan which will later enable the introduction of a records management system throughout the whole university. Units and departments still have to be involved and surveyed in order to identify business processes because there is no previous business process map.

Many low-income countries desire to implement and adopt digital government as a springboard for economic and social development but face many challenges. The United Nations identifies that Africa has especially lagged consistently in digital government development and adoption. Most scholars largely attribute the challenges to infrastructure and skills, and often rhetorically cite culture as playing a strong role. This study specifically examined the role of indigenous African culture (‘spirituality’, ‘communalism’ and ‘respect for authority and elders’) and internet access on the adoption of digital government services (e-filing and e-payment of taxes) by Small and Micro Enterprises (SMEs) in Zambia, with the Unified Theory of Acceptance and Use of Technologies (UTAUT) as the underpinning theoretical lens. Data analysis was done using Structural Equation Modelling with principal attention given to the moderating and mediating influence of indigenous African culture. The influence of internet access on the intention to adopt digital government was also examined. The findings from the cross sectional study of 401 tax registered SMEs suggests that ‘spirituality’, ‘African communalism’ and ‘respect for authority and elders’ have significant negative moderating effects on the adoption of e-filing but not on e-payment; and ‘spirituality’, ‘African communalism’ and ‘respect for authority and elders’ are all significant mediators of the intention to adopt both e-filing and e-payment. This means that indigenous African culture plays a significant role in explaining Africa’s position in digital government development and adoption. The findings also showed a negative influence of internet access on the intention to adopt digital government services despite the measures that government has put in place. These results make a novel contribution to Information Systems (IS) theory in identifying a critical yet often overlooked indigenous cultural influence on the adoption of digital innovations in low-income countries. The findings also calls for finding new or adapted IS theories that take into account such unique cultural constructs. The thesis recommends that the research is extended to other low-income countries as well as other contexts that exhibit strong indigenous cultural values. / School of Computing / Ph. D. (Information Systems)

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。

La dématérialisation des échanges commerciaux nécessite des règles fiscales claires afin de sauvegarder la souveraineté fiscale de l’État et préserver la sécurité juridique indispensable pour le bon déroulement de la vie des affaires dans le cadre de l’accroissement du commerce électronique. Il s’agit de mettre en exergue le droit fiscal interne et les règles fiscales internationalement acceptées, que ce soit en matière d’impôts directs ou indirects. Plus largement, ce processus de dématérialisation induit une révolution dans l’organisation de l’administration fiscale et des prérogatives qu’elle détient. Les adaptations des procédures de déclaration, de recouvrement et de contrôle fiscal sont incontournables et lesdites procédures s’en trouvent profondément bouleversées. Les entreprises et les particuliers doivent alors s’adapter à ce nouvel environnement, qu’ils exercent ou non une activité de commerce électronique. / The business exchange dematerialization needs clear tax rules to preserve state tax rights and transactions security for the global business within the framework e-commerce growth. We have to examine domestic law and international tax law for direct or indirect taxes. The dematerialization process leads widely organization and prerogatives tax authorities’ revolution. The tax return, the collection of tax and the tax audit adaptations must be addressed and procedures are deeply changed. Companies and private individuals have to adapt to the new technologies even if they do e-business or not.