O presente trabalho busca examinar o conteúdo normativo de regras e limites de dedutibilidade do imposto de renda no ordenamento jurídico brasileiro. Pretende-se analisar a sua relevância como um instrumento de proteção de direitos fundamentais e de realização da igualdade tributária por meio da simplificação que proporciona. Com base nessa premissa, pretende-se, primeiro, afastar o entendimento de que regras e limites de dedutibilidade são fruto da discricionariedade legislativa e, segundo, apresentar parâmetros de controle que permitam o seu controle jurisdicional. / The presente study aims to examine the normative content of deductions in the context of income tax in brazilian law. Its purpose is to analyze the relevance of deductions as an instrument of protection of fundamental rights and achieving equality through tax simplification. Based on this premise, it seeks, first, overcome the understanding that deductibility rules and limits are the result of legislative discretion and, second, provide control parameters that allow its jurisdictional control.

Introductory part of my thesis is aimed to describe the flat tax theory, its functioning and basic ideas of its presence as was described at the most elementary level by Robert Hall and Alvin Rabushka, American economists from Stanford{\crq}s University. I further describe reasons of the flat tax implementation in Slovakian environment because we used to share same cultural, political and economic history with this state. In the following passage of my thesis I analyzed a participation of particular taxes on Czech Republic{\crq}s public revenue budget. Next I defined the flat tax concepts including its rates introduced by the leading political parties of Czech Republic. I worked on a predictability of the tax revenue development when the flat tax is effective, while applied to model families. In the final capture I described the possible flat tax implementation impact on public budgets deficit financing in Czech Republic.

The aim of the work was to monitor the yield elements and economics at indulgence of the winter barley and economics of the winter rape with usage of conservative technologies (shallow soil loosening, deeper soil loosening without reversion of the soil {--} only by the rape) in comparison with the conventional soil tillage (tillage). The yield elements by the winter barley were different in both years 2006 and 2007. In 2006 it was for the benefit of the tillage and in 2007 for the benefit of the shallow soil loosening. The number of growths was demonstrably higher at conventional soil tillage in spring and in autumn. The grain yield and the costs of herbicidal protection were observed. The highest yield at the winter rape was achieved by deeper soil loosening. The second place option was a variant of a tillage and the worst yield was found out in the shallow soil loosening. The final costs of the foundation of vegetation and herbicidal protection were lowest at the minimal soil tillage in all the options.

O presente trabalho busca examinar o conteúdo normativo de regras e limites de dedutibilidade do imposto de renda no ordenamento jurídico brasileiro. Pretende-se analisar a sua relevância como um instrumento de proteção de direitos fundamentais e de realização da igualdade tributária por meio da simplificação que proporciona. Com base nessa premissa, pretende-se, primeiro, afastar o entendimento de que regras e limites de dedutibilidade são fruto da discricionariedade legislativa e, segundo, apresentar parâmetros de controle que permitam o seu controle jurisdicional. / The presente study aims to examine the normative content of deductions in the context of income tax in brazilian law. Its purpose is to analyze the relevance of deductions as an instrument of protection of fundamental rights and achieving equality through tax simplification. Based on this premise, it seeks, first, overcome the understanding that deductibility rules and limits are the result of legislative discretion and, second, provide control parameters that allow its jurisdictional control.

O presente trabalho analisa a implantação de uma metodologia de cobrança pelo uso da água no qual os aspectos econômicos e ambientais são considerados como variáveis fundamentais na determinação do valor a ser cobrado. Evidencia formas de mensurar a capacidade de pagamento dos usuários de água, a fim de confrontar este dado com os valores da cobrança. Os resultados apontam que dependendo do grau de saturação do corpo d\'água, mesmo com capacidade de pagamento positiva, alguns setores teriam dificuldades de honrar com o pagamento de cobrança, o que evidencia a importância de um processo de gestão que considere o binômio localização - tipologia no processo de tomada de decisão quanto à implantação de atividades econômicas. Outro aspecto interessante se refere a elasticidade preço da demanda. Dependendo das condições de elasticidade uma unidade de produção, mesmo com situação financeira precária, estaria em condições de honrar com o pagamento da cobrança. / This study analyses the introduction of a method for levied on the use of water in which economic and environmental aspect, are considered as basic variables in the determination of the amount to be charged. It presents various ways for measuring the willingness of the users to pay for water in order to compare it to the the charges levied. The willingness to pay is an important mechanism for obtaining information about the economic impact of the policy of levying taxes. The results show that, depending upon the saturation degree of the water bodies, some sectors would have difficulty in paying the charges even when they show positive willingness to pay. It shows the importance of a management policy that considers the duality site-type in the decision-making process as regards the implantation of economic activities. Elasticity in demand prices is another important factor in this process. Depending upon the conditions of elasticity, a production unit would be able to honor its tax liabilities despit its delicate financial situation.

In the age of Web 2.0 users contribute to platforms success by providing personal information by actively uploading information (e.g. messages, preferences, biographies) and also by leaving traces of their online behavoiour as can be derived from their clicks, navigation paths, etc. While there is a market for trading such information among companies, there is little knowledge about how users actually value their personal information. In an online survey-based experiment we have asked 1.045 Facebook users how much they would be willing to pay for keeping their personal information. Surprisingly, 48.1 percent of participants are not willing to pay a single Euro, - thus, valuing their information at zero. Results indicate that people that show 'spamming' behaviour and users that use Facebook for 'diary keeping' are significantly more willing to pay a certain amount higher than zero to be able to keep their personal Facebook information. Interestingly, having analysed various kinds of user behaviour, the regression model still explains no more than 14.2 percent of variance. Additionally, this article discusses four different method manipulations for eliciting people's willingness to pay for personal information and provides methodical guidance for future research in the field.

In this paper we address the problem of negative estimates of willingness to pay. We find that there exist a number of goods and services, especially in the fields of marketing and environmental valuation, for which only zero or positive WTP is meaningful. For the valuation of these goods an econometric model for the analysis of repeated dichotomous choice data is proposed. Our model restricts the domain of the estimates of WTP to strictly positive values, while also allowing for the detection of zero WTP. The model is tested on a simulated and a real data set.

Tirupur is an Indian textile town which constitutes many dyeing and bleaching units situated in the upstream. Tirupur serves as one of the major exporters of textiles. The industrial pollution have affected not only the surface water but also the soils and ground water. This thesis studies the impacts of industrial pollution on agriculture and livestock. It also explores the implicated problems involved in putting an economic compensation mechanism into practise. The impact study was made on the detailed primary data collected from an intensive study of comparing a pollution affected villages located downstream of the Orathapalyam dam, Tamil Nadu, South India with a control village. The cost estimates that the impact of industrial pollution on predominant crops is quite substantial in monetary terms. This paper argues that the compensation principle might work if the assessment is done to all affected victims. Both quantifying and non quantifying benefits should be incurred in the mechanism. Further, mere passing of fines and creating institutional structures are not sufficient to address the environmental problems. Policies should be implemented in their right perspective. Institutions should be strong enough, with more autonomy and powers, to deal with problems and to monitor the RO plants in dyeing units in Tirupur.

No description available.

Hur kan organisationer behålla och attrahera medarbetare genom belöningar och förmåner? Hur kan vi som personalvetare bidra inom området? Detta behandlar denna studie som genomfördes genom en metodkombination där intervjuer och en enkätundersökning gjordes. Syftet med studien är att identifiera vilka belöningar och förmåner det finns på två IT-företag och se vilka av dem som attraherar medarbetare inom IT-branschen. Tre frågeställningar formades, där syftet var att ta reda på vilka belöningar och förmåner som finns, undersöka vilka likheter och skillnader gällande belöningar och förmåner som identifieras mellan de två IT-företagen samt undersöka hur belöningar och förmåner påverkar arbetsgivarens attraktivitet. Den teoretiska referensramen består av olika teorier gällande belöningar och förmåner, motivationsteorier samt teorier gällande arbetsgivarens attraktivitet. Studien resulterade i diskussion, förbättringsförslag samt slutsatser med hjälp av relevanta teorier inom området. De två IT-företagen har liknande belöningar och förmåner och en slutsats är att dessa påverkar arbetsgivarens attraktivitet. Med grund av denna slutsats är det viktigt att personalvetare och ledning förstår vikten att belöningarnas och förmånernas påverkan på attraktiviteten. / How can organizations retain and attract employees by rewards and benefits? And how can we as human resource managers contribute? This is what the study is about which was performed by a method combination where interviews and a survey was done. The purpose of this study is to identify which rewards and benefits are available in two IT-companies and explore which of them attracts employees in the IT-industry. Three issues were designed, where the purpose was to find out which rewards and benefits are available at the two companies, examine the companies’ similarities and differences and see how these rewards and benefits affect the employer´s attractiveness. The theoretical reference consists theories about rewards and benefits, motivation and employer attractiveness. The study led to discussion, improvement proposals and conclusions with the help of relevant theories in the area. The two IT-companies have similar rewards and benefits and a conclusion is made that these affect employer attractiveness. Because of this conclusion it is important that human resource managers and management understand the importance of the affect that they have on attractivity.