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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.
201

The roles of tax practitioner in tax compliance models.

January 2005 (has links)
Cheung Chun Yiu. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 68-69). / Abstracts in English and Chinese. / Chapter 1 --- Introduction and Literature Review / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature review --- p.4 / Chapter 2 --- "Model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Introduction / Chapter 1.1 --- Background --- p.8 / Chapter 1.2 --- A brief review game theoretical tax compliance model --- p.9 / Chapter 2. --- The Model --- p.16 / Chapter 3. --- Equilibrium conditions --- p.22 / Chapter 4. --- Conclusion --- p.29 / Chapter 3 --- "A further analysis of the model of tax compliance, with strategic involvement of tax practitioner" / Chapter 1. --- Further analysis with a defined form cost function --- p.30 / Chapter 2. --- Different level of participation of tax practitioner --- p.41 / Chapter 3. --- "Different level of the marginal cost/benefit of ""disparity"" between taxpayer and practitioner" --- p.45 / Chapter 4. --- Conclusion --- p.48 / Chapter 4 --- "Model of tax compliance,tax practitioner as an information provider" / Chapter 1. --- Introduction --- p.50 / Chapter 2. --- Basic model for tax compliance --- p.51 / Chapter 3. --- Model for tax compliance with tax practitioner --- p.58 / Chapter 4. --- Professional fee policy --- p.64 / Chapter 5 --- Conclusion --- p.66 / Reference --- p.68
202

The effects of a pharmacist-managed compliance clinic on treatment outcomes in hypertensive patients in Hong Kong. / CUHK electronic theses & dissertations collection

January 2005 (has links)
Background. Hypertension carries a high risk of cardiovascular complications. Patient medication non-compliance has been identified to be an major factor for suboptimal blood pressure control in clinical practice. Different strategies have been proposed to improve patient medication compliance but their effects on clinical outcomes were inconsistent. Methods . A telephone survey was conducted to examine patient medication compliance with anti-hypertensive drugs in Hong Kong. I then established a Pharmacist-managed Compliance Clinic in a public out-patient setting and provided individualized patient education to non-compliant patients identified by physicians. A telephone follow-up was arranged at 4-week after intervention followed by a more in-depth reassessment on subsequent physician clinic visit day. The immediate endpoint was patient compliance rate. Intermediate endpoint was systolic and diastolic blood pressure control. Other outcome measures were control of other cardiovascular risk factors and level of healthcare resources utilization. / Conclusion. Pharmacist-managed Compliance Clinic is effective in improving patient medication compliance and has positive impact on clinical outcomes. (Abstract shortened by UMI.) / Results. A total of 853 patients were successfully contacted and completed the patient survey. According to our definition, 80.4% of patients interviewed were considered to be compliant. Factors associated with medication compliance included multiple drug therapy, presence of drug adverse effects, patient's awareness of preventive nature of medication, rapport between patient and physician, and full-time working status. A causal model was successfully established with latent factors identified for medication non-compliance. The factors included patient's functional status, provision of health advice and concern from physician, and patient's knowledge regarding reasons for drug taking. Another two hundreds hypertensive patients were followed at the Pharmacist-managed Compliance Clinic. On average, each patient attended 1.3 pharmacist visits. The non-compliance rate fell from 100% to 20% after a single pharmacist intervention. Significant improvement was observed in patients' mean blood pressures readings as well as the diabetic and lipid control. Positive impacts on healthcare resources utilization were also observed. / Chan Man Chi Grace. / "June 2005." / Adviser: Juliana C.N. Chan. / Source: Dissertation Abstracts International, Volume: 67-07, Section: B, page: 3730. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (p. 126-151). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract in English and Chinese. / School code: 1307.
203

The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary

Gangl, Katharina, Hofmann, Eva, Hartl, Barbara, Berkics, Mihaly 02 1900 (has links) (PDF)
Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reasonbased and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust, which leads to an antagonistic climate and enforced motivation. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.
204

Using Direct Instruction To Teach Compliance To Seriously Noncompliant Students

Michielsen, Hans M. 01 May 1991 (has links)
This research study investigated the effectiveness of a direct instruction program (Treatment 2) for increasing compliance with teachers' instructions in students for whom manipulation of conventional antecedent stimuli and consequences {Treatment 1) had not resulted in adequate compliance. Five students participated in this study. A multiple baseline design across participants was used to evaluate treatment effectiveness. Introduction of Treatment 2 was followed by an increase in compliance by all five participants. The relationship between compliance and other appropriate classroom behaviors, as well as the relationship between compliance and qualitatively good and qualitatively poor instructions, was also investigated. Those relationships were found to exist, but they were not as strong as had been reported in earlier studies. Generalization of participants' compliance with qualitatively good instructions across school staff occurred. With the exception of one participant, increases in compliance with qualitatively good instructions were maintained for up to eight weeks. Limitations of the present study and suggestions for future research are presented.
205

Behavioural, affective, and attentional responses of developmentally delayed and nondelayed preschoolers to task difficulty

Rogers, Cheryl-lynn. January 1997 (has links)
No description available.
206

Value added tax in Ethiopia: A study of operating costs and compliance

Yesegat, Wollela Abehodie, Law, Faculty of Law, UNSW January 2009 (has links)
This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.
207

The effects of intervention on medication compliance and asthma control in children with asthma

Smith, Nerida Ann January 1987 (has links)
Doctor of Philosophy / Asthma can be a chronic disorder requiring regular medications if the symptoms are persistent. The regimen is often complex, involving a number of drugs and a variety or routes of administration. Although drug therapy may not alter the natural history of asthma it can improve lung function enabling those with asthma to lead as near a normal life as possible. Thus medication compliance is an important factor in the managemnt of asthma. (Note : Special enclosures (Publication reprints) at end of thesis have been removed for digital submission, with permission of author)
208

Patienters följsamhet i medicinsk behandling vid psykossjukdom : -en litteraturöversikt

Persson, Evelina, Karlström, Erica January 2008 (has links)
<p>ABSTRAKT</p><p>Bakgrund: Cirka hälften av de patienter som fått diagnosen psykos sjukdom fullföljer inte sin medicinering trots att psykofarmaka visat sig vara den mest effektiva behandlingen för att reducera symtom. För de som inte följer behandlingen kan symtomen förvärras. Syfte: Syftet med litteraturöversikten var att beskriva sjuksköterskornas roll i den medicinska behandlingen av patienter med psykos, deras uppfattningar om sjuksköterskans roll, samt beskriva olika arbetsmetoder som kan vara ett stöd för sjuksköterskor och patienter i att uppnå följsamhet av ordinerad behandling. Metod: Litteratur har sökts i databaserna PubMed, Cinahl, PsykINFO och Blackwell synergy. Elva artiklar analyserades med hjälp av latent och manifest innehållsanalys. Utifrån analysen framkom sex subkategorier och tre kategorier. Resultat: Det framkom att bristen på information till patienten, biverkningar av läkemedel samt sjuksköterskans behov av utbildning påverkade patienters följsamhet. Det visade sig att det fanns flera olika modeller att tillgå för hjälp i följsamhetsproblem. Modellerna ger mer eller mindre gott resultat i medicinsk följsamhet. Diskussion: Patienter ansåg att sjuksköterskor brast i att informera om läkemedelsbehandling och biverkningar. Sjuksköterskorna borde uppmärksamma och förändra detta för att uppnå medicinsk följsamhet hos patienter med psykos sjukdom. Slutsats: Sjuksköterskor är medvetna om patienters behov och vad som påverkar den medicinska följsamheten men de behöver riktlinjer.</p>
209

Automatic Synthesis of Fine-Motion Strategies for Robots

Lozano-Perez, Tomas, Mason, Matthew T., Taylor, Russell H. 01 December 1983 (has links)
The use of active compliance enables robots to carry out tasks in the presence of significant sensing and control errors. Compliant motions are quite difficult for humans to specify, however. Furthermore, robot programs are quite sensitive to details of geometry and to error characteristics and must, therefore, be constructed anew for each task. These factors motivate the need for automatic synthesis tools for robot programming, especially for compliant motion. This paper describes a formal approach to the synthesis of compliant motion strategies from geometric descriptions of assembly operations and explicit estimates of errors in sensing and control. A key aspect of the approach is that it provides correctness criteria for compliant motion strategies.
210

Much ado about adherence a tale of two disease states /

Kulkarni, Amit Sharad, January 2006 (has links)
Thesis (Ph. D.)--Ohio State University, 2006. / Title from first page of PDF file. Includes bibliographical references (p. 124-131).

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