Casella (1996) derives theoretically the result that the gains from enlarging a trade bloc fall disproportionately on its small member states. Testing this hypothesis for the Member States of the European Community and its enlargements since 1973, we find mixed results, indicating that such a small country bonus may well exists, but that it is partly neutralized or dominated by economic forces that tend to favour large countries. / Series: EI Working Papers / Europainstitut

Thesis deals with the accounting and tax environment for business in the Netherlands and seeks to highlight the differences in legislation in comparison with the European trend. The work describe regulation of business and the related accounting and tax legislation. It focuses on group and tries to provide the answer to the question why the Netherlands is regarded as tax haven. There is obvious growing pressure of the European Union, the Netherlands implements IFRS principles to national accounting standards known as DAS. Although some issues still keep the original national treatment. Fiscal adjustments have a distinctive character, the country is an attractive destination in terms of taxation of dividends, interest, royalties and other capital gains.

Loss aversion is a theory which states that losses loom larger than gains. Negative outcomes are weighted heavier than positive outcomes in decision making but could this weight change when different prospects are evaluated? This thesis focuses on how the loss aversion changes toward different magnitudes of a loss for young individuals when they are faced with a 50/50 chance of winning or losing a gamble. The loss aversion is tested toward six different magnitudes of a potential loss ranging from 100 kr to 4 000 kr. The loss aversion toward these six different magnitudes is then compared to examine how the loss aversion changes. This data was collected using a survey experiment that was digitally distributed to economics students at Linnaeus University in Växjö.The results from the subsequent analysis showed that the loss aversion was not constant towards all six losses. The loss aversion was different in ten out of fifteen pairwise comparisons. Respondents became more loss averse when the loss increased but the loss aversion did however seem to be less sensitive to increases in losses above the 1 000 kr mark.

The aim of the diploma thesis is the simulation of different types of air conditioners using the CFD methods. The main goal of this thesis is to design the most suitable type of air conditioning in the consideration room, due to the air flow rate in the residental area. The conclusion of the work is to devote the design of air conditioning system with the application of selected type of air conditioning based on the results of CFD simulations.

The objective of this master thesis is to design heating and ventilation systems for a production and storage hall and a contiguous administrative part of the building. The basis of design is in calculation of thermal losses and gains of the building. The objective of design is to reach requisite microclimate for single spaces and operations. System of heating, ventilation and cooling are elaborated in drawing documentation.

The aim of a master thesis is the proposal of the air conditioning system for one floor of offices in the administrative building. Propsal of the air conditioning system is based on the calculated ventilation air, further on thermal looses, thermal gains and then psychrometric calculation for summer and winter operation. Obtained values are the basis of the proposal of the air ducts with ending parts like a diffusers. It also obtains the proposal of the air conditioning unit with design of machina room. The proposal and all calculations are supplemented with drawing documentation and list of items.

From all over the globe the inequality between the rich and the poor is a topic that is debated politically and socially. Wealth tax is often mentioned as an easy solution to reduce this inequality effectively. Even in South Africa cries for a wealth tax have been heard following Archbishop Emeritus Desmond Tutu’s comments that such a tax can help reduce the effect of past injustices. The imposition of a wealth tax has various advantages and disadvantages that are strongly debated by the proponents and opponents of the tax. The impact of these advantages and disadvantages has however not been measured and quantified up to date. Although the disadvantages seem to outweigh the advantages, it seems that there is some scope for a wealth tax to be politically motivated. The dawning of the modern era has however changed the landscape for tax policies. Global mobility has resulted in individuals being able to choose where they work, live and invest. Taxes have been proved to be a factor that influences these decisions of individuals on where to live and invest. It is therefore becoming increasingly important to have tax policies that are competitive in comparison to peer countries. This study focused on determining how competitive South Africa’s tax policies are, relating to wealthy individuals, compared to the equivalent taxes in other African countries with similar sized economies. The study consists of qualitative, non-empirical research performed in the form of a literature review. The study’s finding is that South Africa has more types of taxes imposed on wealthy individuals than any other of the sampled countries. In addition, the taxes imposed are more often than not substantially higher than the equivalent charged by its peers. This could have a detrimental effect when investors start to realise that they could optimise the resources available to them by choosing not to work and live in South Africa, but would rather select one of its neighbouring countries. Not only will potential new investors be discouraged from investing, but the question also arises at which point South African residents will start to seek their fortune elsewhere. Based on these findings, it seems that there is no scope for imposing yet another wealth tax in South Africa at present. / Dissertation (MCom)--University of Pretoria, 2012. / lmchunu2014 / Taxation / unrestricted

This study evaluates whether there is a capital gain yield in the athletic investment decision allocating university resources to any component of athletics (teams, facilities, equipment, etc.) at any institution. The data for testing is analyzed by using the NET PRESENT VALUE MODEL which is composed of initial outlays, operating cash flows at time t, and cost of capital. This analysis will estimate if the investment decisions are correct or not.

Students who are removed from their regular classrooms for treatment in special education classrooms commonly exhibit positive behavior gains in those settings. Typically, however, the gains do not generalize and maintain when the students are returned to their regular classrooms. The present study initially provided six Behaviorally/Emotionally Handicapped elementary school students with a short-term resource room treatment to bring their behavior under the control of a combination of procedures emphasizing self-evaluation. Once acceptable levels of appropriate behavior were maintained with only minimal external reinforcement and students accurately self-evaluated their own work and behavior, generalization and maintenance of behavior gains were sought in subjects' regular classrooms. A multiple baseline across pairs of subjects design was used to examine individual subjects' behavior throughout the study. Analysis of the results of the study indicated that once self-evaluation procedures were extended into subjects' regular classrooms, subjects transferred and maintained high levels of appropriate classroom behavior in those settings. For four of the six subjects, all extratraining components were faded from use. Only two subjects required a modified form of the original intervention to maintain behavior gains in their regular classrooms.

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