Cette recherche est une contribution à la réflexion sur la régulation d’un Service Universel des télécommunications intégrant l’accès à l’Internet dans une optique de maximisation du bien-être collectif.Un premier thème concerne l’effet d’une intégration d’un niveau minimal de bande passante dans la définition du Service Universel. Un deuxième thème abordé concerne le choix optimal des technologies permettant d’assurer le quantum de bande passante définie par le Service Universel. Un troisième thème concerne l’impact de la quantité de bande passante sur la consommation, donc l’objectif de bande passante que doit viser le Service Universel pour maximiser le bien-être collectif. Le quatrième thème abordé est celui des gains de surplus par les consommateurs en fonction des prix de l’accès à l’Internet. Ces relations sont établies sur la base de données issues des pays de l’OCDE.A cette fin nous cherchons principalement à répondre aux questions concernant le niveau minimal de bande passante, ainsi que le choix optimal des technologies à partir d’une analyse théorique économique. D’autre part, les questions concernant l’impact de la quantité de bande passante sur la consommation et les gains de surplus par les consommateurs sont visés à travers une analyse économétrique. / This research is a contribution to regulation debate on telecommunications universal service including Internet access to maximizing social welfare. A first subject concerns the effect of an integration of a minimum bandwidth level in the definition of Universal Service. A second subject relates to the optimal technological choice to ensure band width quantum defined by the Universal Service. A third subject is the impact of bandwidth on consumption, therefore the goal of bandwidth that aim the universal service to maximize social welfare. The fourth subject is related to consumers surplus gains based on the price of Internet access.These relationships are established from OECD countries database. In this perspective we aim primarily to address issues concerning bandwidth minimum level and optimal technological choice from an economic theoretical analysis. On the other hand, questions of the impact of bandwidth on consumption and consumers surplus gains are referred through econometric analysis.

A inclusão de História da Contabilidade na formação do contador é frequentemente ignorada nos cursos superiores de Ciências Contábeis, dado seu viés tecnicista, o que contribui para que tal profissional seja visto como um mero técnico, em vez de um indutor de mudança social. Essa pesquisa visou favorecer a disseminação de conhecimentos relacionados à História da Contabilidade, a fim de fornecer subsídios para a reflexão sobre o mito da neutralidade contábil. Para tanto, desenvolvemos o jogo digital Deborah Game, que foi integrado ao curso de História da Contabilidade, disponibilizado em duas plataformas online (Coursera e Moodle), utilizado como tratamento experimental em três turmas durante o ano de 2015. Os participantes responderam a um pré e a um pós-teste, por meio dos quais verificamos que a aprendizagem de aspectos históricos da Contabilidade afeta o posicionamento do indivíduo com relação ao mito da neutralidade da Contabilidade. Assim, fornecemos subsídio para a recomendação de eliminação do mito da neutralidade na Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro e equivalente internacional, Conceptual Framework for Financial Reporting. / Accountants not rarely are seen as mere technical professionals rather than as social changers. This stereotype tends to be reinforced since colleges usually ignore Accounting History as a component in their Accounting courses. We aimed to disseminate Accounting History content in order to provoke critical reflection on the accounting neutrality myth. So, we have developed Deborah Game, a serious game which was part of the Accounting History course on Coursera and Moodle online platforms, used as experimental treatment in three groups in 2015. Participants have answered a pre and post-test which enabled us to check that learning historical aspects of Accounting impacts subject positioning regarding accounting neutrality myth. Thus, we provide subsidies to recommend eliminating the statement that accounting information is neutral from the Conceptual Framework for Financial Reporting and its Brazilian correspondent norm.

本文主要的研究目的在於從代理理論來探討在實務上公務人員中立的情形，以瞭解在政府機關中主管與部屬在互動之下公務人員如何產生不中立的動機與行為。本文將「公務人員中立」區分為兩個層次：一個是屬於政策層次的中立，指的是公務人員制定政策時與政治人物之間的份際；另一個則是本文所關注的焦點—公務人員在執行職務時中立的層次，亦即公務人員依法行政與執法公正的態度不受個人或主管因素而有所影響。本文所採取的研究方法主要是個案分析與問卷研究。本研究試圖從個案分析來瞭解公務人員因個人因素而不中立的原因，然後從問卷研究來探討公務人員對機關中主管的看法以瞭解他們在執行職務時是否會受到主管的影響。 本文共分為六大部分。第一章為緒論，說明本文的研究目的與方法，並針對重要名詞進行界定；第二章主要是說明一般學理上所討論公務人員中立的政治層次，闡述了中立概念的重要性與緣起，進而說明中立的意涵與所引起的爭議；第三章則是探討公務人員日常執行職務層次的中立態度，即從公務人員的角度出發來瞭解他們與主管互動之下如何產生不中立的動機與行為。根據相關文獻的整理，本文建構了公務人員因個人因素而不中立的模式以及他們可能會因主管的獎懲權的使用而產生配合主管偏好執行職務的態度；在第四章中則以三個個案並進行分析來與上述公務人員因個人因素而不中立的模式進行驗證；在第五章中則以問卷研究的方式來瞭解公務人員執行職務時中立的態度是否會受到主管因素的影響；第六章則提出本文的結論與建議。 在針對我國公務人員中立進行研究之後，我們發現公務人員就個人因素而言，他們之所以採取不中立的行為是結合了不中立的意圖與不中立的機會二者的考量。當他們產生了不中立的意圖，即他們的動機明顯的與公共利益相抵觸，他們會進一步衡量是否有適當不中立的機會，即他們會考量「不中立被發現的可能性」與「不中立所能獲得利益的多寡」，從而決定他們是否要採取不中立的行為。就主管因素而言，本文發現台北市政府的公務人員的確會因主管的獎賞權與強制權的使用而影響他們執行職務時的態度。因此本文針對消除公務人員不中立的動機與減少公務人員不中立的機會提出建議。

現代各國政府的職能日見擴張，推行政府職能的公務員亦因之日見膨脹，如何解決現存的行政流弊及脫節現象，端賴健全的文官制度以提升行政績效。隨著我國政府宣佈解嚴及開放黨禁，政黨政治逐漸形成，但在歷次選舉活動中，公務人員被動員於支持特定黨派，政治中立和功績制基本原則被扭曲破壞，且我國行政機關各部會政務與常務的範疇，向來未予明 確區分。鑑於確實有建立行政中立體制的必要，考試院爰請銓敘部蒐集各國有關行政中立規定，研擬完成公務人員行政中立法草案，於民國八十三年十二月送請立法院審議，踏出了我國前所未有的人事價值法制化。 本文主要是從研究各民主先進國家有關公務人員在政治活動中立方面的做法及規定，並探討其發展過程的演變情形，俾做為我國發展的借鏡。第一章"緒論"闡明研究動機、研究目的及研究方法、架構，進而就各名詞涵義加以界定，以避免名詞的混淆。 第二章"先進民主國家的發展"，從英國、美國、德國、法國、日本五個民主國家的發展經驗，提供在政治活動中立方面應有的做法。根據研究所得發現法國、德國的規定最為寬鬆，日本的規定最嚴格，英國、美國則介乎其中。 第三章"政治中立觀念之進展"，就行政與政治的分合及特別權力關係兩方面加以探究，從十八、十九世紀，以至於第二次世界大戰後，在行政與政治的關係產生無數的爭論及發展趨勢，兩者的分合亦被贊成或反對政治活動中立的人士用來支持其理論，本節試圖從兩者的分合關係尋求均衡；特別權力關係規範國家與公務人員間的權利義務，從十九世紀德國發展出傳統特別權力關係，並輾轉傳至日本及我國，至二次世界大戰後的理論修正，使其產生重大變化，在公務人員保障上更趨完整。我國則在歷次大法官會議解釋中做修正，目前在公務人員的懲戒保障上有較完善的制度。 第四章"政治活動中立的原則"，從政務官與事務官分立、限制政黨政治活動、限制參加競選或選舉活動、違反禁制規定的罰則及保障制度等五方面探討，歸納各國作法並研析我國行政中立法草案暨相關法規規定，檢討我國現行作法，從而尋求出應做修正的方向。 第五章"結論"，提出本文研究發現及建議，欲落實政治活動中立，除了就相關法規做修正配合外，如何在觀念上徹底釐 清，並就利益團體遊說及個人觀念價值中立方面努力，以確實達到行政中立暨文官制度健全。

An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental standpoint as to which entity or individual should effectively be paying the tax. These alternatives may not result in the same conclusions, particularly for the taxation of business forms. To provide one example, if the business form has separate legal entity status from its members, should the business form, as a legal person, be subject to tax separately from its members? From a legal standpoint the response to this question is that such a business form should bear the impost. However, from an economical perspective it may be preferable that the business income and/or losses are directly allocated to its members. Indeed, tax transparency (aggregate approach) has been argued as an economically superior model, although it is not without its critics...

This thesis investigates the policy frames employed by civil society organizations (CSOs) in the network neutrality debate in Canada and the United States. Network neutrality is defined as restrictions on Internet Service Providers (ISPs) to respect freedom of expression on the Internet and not seek to prevent innovative competition nor control the services or content available to users. The primary question under investigation is the policy frames of CSOs in the debate. The second question is whether CSOs have influenced policy outcomes in either legislation or regulation. The focus of the analysis is on regulatory agencies (CRTC and FCC); proposed legislation in Parliament and Congress is also analyzed as well. By examining the arguments advanced by various policy participants (government, ISPs, and CSOs), common points can be identified that may help the participants come to agreement.

This thesis investigates the policy frames employed by civil society organizations (CSOs) in the network neutrality debate in Canada and the United States. Network neutrality is defined as restrictions on Internet Service Providers (ISPs) to respect freedom of expression on the Internet and not seek to prevent innovative competition nor control the services or content available to users. The primary question under investigation is the policy frames of CSOs in the debate. The second question is whether CSOs have influenced policy outcomes in either legislation or regulation. The focus of the analysis is on regulatory agencies (CRTC and FCC); proposed legislation in Parliament and Congress is also analyzed as well. By examining the arguments advanced by various policy participants (government, ISPs, and CSOs), common points can be identified that may help the participants come to agreement.

We propose that the industry structure in Taiwan broadband market is a two-sided market. In this framework, the networks need to be completely interconnected in order to ensure unhindered (or smoothly) information flow. Based on a two-sided market model, we analyze the IP peering mechanism for Taiwan Internet market. We show that the IP peering access charges should be a very low constant amount to reflect the unique Taiwan broadband industry structure. Furthermore, in attracting more Internet content providers (ICP) and end users to provide more content services and Internet applications, the Internet service providers (ISP) should provide free broadband services to ICPs. Though these results are contradictory with the ¡§user-pays¡¨ principle, it ensures more profitable for ISPs and ICPs. Most importantly, the impacts on the whole social welfare are improved. Last, we examine a more efficacious framework for ensuring network neutrality is Efficient Component Pricing Rule (ECPR) in a vertically-integrated monopoly market, as in Taiwan Broadband industry.

<p>This essay investigates the extent and significance of a gender decisive language in the foreign language classroom. Focus lies on teachers teaching English as a foreign language and their attitudes towards gender neutrality from a pure linguistic point of view.</p><p>My starting point was previous research done concerning my topic and the survey was performed through questionnaires that were sent out with both qualitative and quantitative questions to thirty teachers.</p><p> </p><p>My findings indicate that the teachers contradict themselves when answering the questionnaire. Their knowledge of gender neutrality is surprisingly low, but they think they know more than they actually do. It is essential to teach more about gender decisive language in schools and at the Teachers’ Education to promote equality. Conclusions can be drawn that this is an issue not dealt with enough and that teachers seem to have a distorted image about their approach concerning gender neutrality.</p>

<p>The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.</p>