This work analyzes the legal regulation of registering payers of the VAT, aiming to determine and solve problems, which arise for the payers of VAT when registering to become as such and for the State Tax Inspectorate when administering and controlling this process. Mostly the Lithuanian Republic Law on Value Added Tax and the EU Sixth Council Directive 77/388/EEC regulations are analyzed. By applying document analysis and other related methods, it was determined that registration as a VAT payer is actually the right of the persons, not the duty. However, the implementation of this right is burdened by ambiguous regulations in the law and its official commentary. Difficulties especially arise when identifying persons who could be registered as VAT payers. In addition, it was confirmed that many other aspects important to the registration as VAT payers, e.g. „economic activity“, „intention to do economic activity“, „random transaction“, lack definition, which may cause uncertainty for Lithuanian and foreign persons who are registering. Prevention of fraud, where the actions of registration as VAT payers control are aimed at, greatly depends on the freedom of actions granted to the State Tax Inspectorate by the legal acts. Therefore, the author draws attention to the risk, which is related to the choice of the proper methods of control and implementation without violating the interests of the state and the taxpayers. At the end of the thesis, together with conclusions, the... [to full text]

En France le traitement du cancer est principalement dominé par les plateaux techniques hospitaliers, mais ceux-ci sont saturés et jugés trop coûteux. Pour ces raisons, les décideurs publics souhaitent développer des structures alternatives : l’hospitalisation à domicile ou les structures de proximités (SP) comme les maisons de santé pluridisciplinaires. Objectif :-Etudier l’adéquation entre les politiques publiques de santé et les préférences des patients et de la population générale.-Tester l’acceptabilité et la validité de la méthode de l’évaluation contingente (EV) (enquête de Disposition A Payer : DAP) comme moyen d’obtenir les préférences en population générale afin de guider la décision publique.Méthode : Nous avons développé un outil d’information et d’aide à la décision informatisé qui contenait 1. L’information sur les trois options de prise en charge : hôpital, domicile, SP 2. Une enquête de mesure des préférences 3. Des questionnaires socio-démographiques et de recueil de l’expérience de soins 4. Pour la population générale uniquement : une EV.Résultats :L’enquête auprès des patients a été réalisée dans 3 établissements (n=386), celle en population générale a été conduite sur un échantillon représentatif de la Région Rhône-Alpes (n=1001). L’hôpital était l’option préférée pour les deux populations 71% des patients contre 42,6% pour la population générale, suivi du domicile avec 24% pour les patients et 38,8% pour la population générale. L’acceptabilité et la validité de l’EC en population générale semble être confirmée par le faible nombre de protestataires et d’outliers ainsi que par la corrélation entre les DAP, le revenu et les préférences / In France, cancer treatments are mainly provided in hospitals but they are expensive, crowded and mainly located around big cities. For these reasons, French public health decision makers wish to develop alternative strategies such as home care and proximity structures (typically GPs, nurses and physiotherapists working together in the same medical office). ObjectivesTo study the adequacy between French health policy and patients’ & general population’s preferences. To test the acceptability and validity of the contingent valuation (CV) method as a mean of obtaining values in the general population to guide public decision makers. Methods: We developed a computerized decision aid composed of: 1. Information on the disease management options: hospital, home care and proximity structures; 2. A survey to measure preferences. 3. A socio demographic and an experience of care questionnaire. 4. For the general population only, a CV survey (willingness to pay: WTP) using a payment card was developed Results: The patients survey has been realized in three hospitals(n=386), whereas the general population survey has been conducted in a representative sample of the Rhône-Alps region (n=1001). Both populations preferred hospital, but the proportions are very different. Indeed, hospital is the preferred option for 71% of patients and only for 42,6% of the general population. Moreover, as compared to patients, the general population more often prefer PS, respectively 18,6% and 5 %. The acceptability and validity of the CV method in the general population seemed to be confirmed by the few rates of protesters and outliers, the correlation between preferences, income and WTP

La culpabilité en marketing est un concept analysé essentiellement dans des recherches anglo-saxonnes. Les recherches françaises sur ce thème s’avèrent rares. Ce concept a de plus toujours été abordée en tant qu’outil de persuasion publicitaire ou à l’issue du comportement d’achat. La culpabilité qui pourrait expliquer un acte d’achat semble avoir été peu analysée. Cette thèse s’est intéressée au rôle que la culpabilité pourrait jouer dans le comportement du consommateur. Nous nous sommes notamment demandés si une stimulation de la culpabilité pouvait augmenter le consentement à payer. / Guilt in marketing is a concept which is mostly analysed by anglo-saxon researchers. French research on this topic is limited. This concept has always been analysed as a persuasion tool or after a purchase. The guilt that could explain a consumer’s purchase doesn’t seem to have been analysed much. The purpose of this thesis deals with the following topic : the role of guilt in the consumer behaviour. We have particulary wondered whether guilt stimulation could increase the willingness to pay.

Cette recherche a pour objectif d’étudier le consentement à payer (CAP) accordé au label ducommerce équitable. Elle se structure en deux volets : le premier vise à identifier le prix maximum quele consommateur est prêt à consentir pour l'achat de produits labellisés « équitable » et à situerl'importance du label « équitable » par rapport à d'autres attributs tels que la qualité intrinsèque et leprix du produit. Le deuxième volet s'attache à déterminer l'influence de quatre catégories de variables(sociodémographiques, de personnalité, de valeurs personnelles et attitudinales) sur le consentement àpayer les produits équitables.Pour répondre à ces questions, nous avons mené deux enquêtes sur le chocolat dans le cadre de deuxapproches méthodologiques différentes : l’expérimentation économique et l’analyse conjointe. Lesrésultats montrent que le label « équitable » accroît significativement le CAP moyen desconsommateurs. De même, la qualité intrinsèque du chocolat influe sur le CAP équitable.L’importance du label « équitable » dans la préférence du consommateur moyen est comparable àcelle de la qualité intrinsèque du produit et est inférieure à celle du prix. Enfin, les déterminants duCAP équitable diffèrent selon la qualité intrinsèque du produit. Il s’agit, dans le cas d’un chocolat debonne qualité, de variables sociodémographiques (sexe, CSP et niveau d’études), de personnalité(matérialisme, générosité, convictions de contrôle interne, libéralisme et évaluation morale del'argent), de valeurs personnelles (d'ordre individuel et social) et des variables attitudinales(connaissances des produits équitables, attitudes envers les produits labellisés « commerce équitable »,confiance dans la labellisation « équitable » et implication vis-à-vis des produits labellisés« équitable»). / The objective of this research is to examine the willingness-to-pay (WTP) granted to the fair tradelabel. The study consists of the two parts: the focus of the first one is to identify the maximum pricethe consumer is willing to accept to buy products labeled "fair" and to define the importance of thelabel "fair" compared with other attributes such as the intrinsic quality and price. The second part aimsto determine the influence of the four categories of variables (socio -demographic, personality,personal values and attitudinal) on the consumer willingness-to-pay for fair trade products.To answer these questions, we have conducted two surveys on chocolate products using two differentmethodological approaches: economic experimental study and conjoint analysis. The results show thatthe label "fair" significantly increases the average WTP of consumers. Similarly, the intrinsic qualityof the chocolate affects the equitable consent of the WTP. The importance of "fair" label of theaverage consumer' preference is comparable to the intrinsic quality of the product and is lowercompared to the price. Finally, the determinants of the equitable consent of WTP vary depending onthe intrinsic quality of the product. It relates, in the case of a good quality chocolate, to the sociodemographicvariables (gender, educational level and WTP), variables related to personality(materialism, generosity, internal control beliefs, liberalism and moral evaluation of money), personalvalues (individual and social) and attitudinal variables (knowledge of fair trade products, attitudestoward products labeled "fair trade", confidence in the fair labeling and involvement with respect toproducts labeled "fair").

Changes in American healthcare over the last half century have created social and economic crises, presenting challenges for doctors and patients. The recently-implemented Patient Protection and Affordable Care Act is an incremental reform that does little to change the complex multi-payer financing characterizing American healthcare. There have been growing demands for more equitable financing arrangements, notably, a single-payer healthcare system in which medical care is financed through a single, non-profit payer and in which medical care is treated as a public good and medically-necessary care is available to everyone. Nationally-representative surveys have demonstrated widespread physician support for single-payer legislation. Yet, very little scholarship has examined physician activism and virtually no studies have examined physician activism for single-payer healthcare. It is important to examine physician activism for single-payer because their participation is considered fundamental to achieving the goals of the movement. If the movement is successful in implementing single-payer financing , more efficient use of healthcare resources will ensure that all residents have access to needed medical care without being saddled by financial burdens from their care. Oregon is one of several US states with a growing grassroots movement to enact single-payer healthcare at the state level. This study seeks to examine the determinants of collective action for physicians in the Oregon movement for single-payer healthcare by answering two research questions. First, what accounts for differences in activism among physicians who support single-payer healthcare system? And second, for those physicians who are active, what activities do they do and what shapes those choices of activities? Data includes 21 semi-structured interviews with physicians around the state of Oregon supplemented with participant observation data. The interview data was analyzed using techniques from grounded theory and thematic analysis. I find that among collective action theories, collective identity theory best accounts for whether or not a physician engages in single-payer activism. A strength of collective identity theory is that it brings to light the importance of subjective interpretations of structural conditions by movement actors. The findings suggest that differences in interpretation shape the influence of motivators for and barriers to an individual's decision to engage in activism. Physicians that become active are primed to engage in single-payer activism because of their moral value sets and frustrating work experiences. They seek out groups of like-minded physicians who then are part of the process of socially-constructing a collective identity. This collective identity is emotionally-laden, is a reaction to state policies, serves to distinguish insiders from outsiders, and facilitates activism. Activist physicians engaging in the process of collective identity come to believe that altering financing is the only way to solve healthcare system issues. The activists view the political and cultural barriers to single-payer as surmountable by their activism. In contrast, non-activists interpret structural conditions like American politics and American culture as immutable barriers that will prevent the attainment of single-payer at the national or state level. In addition, non-activists lack the collective identity activists share because their beliefs contradict key beliefs of activists. The combination of the lack of collective identity and the perception of immutable barriers results in their non-participation.

L'ouverture à la concurrence du secteur électrique offre à un nombre croissant de ménages l'opportunité de soutenir volontairement la production d'énergies renouvelables, par le biais d'offres directes d'électricité verte. Malgré un certain engouement pour les actions éthiques dans d'autres secteurs, le taux de souscription à l'électricité verte reste très largement en deçà des déclarations d'intérêt et de disposition à payer des consommateurs, sauf en cas d'incitation publique par les prix. Cette thèse étudie les déterminants de la souscription à l'électricité verte : comment motiver un individu sensible et plutôt favorable à l'électricité verte à passer à l'action ? Peut-on favoriser la révélation des préférences pour ce bien ? Pour répondre à ces questions, notre travail propose un rapprochement entre réflexion économique et outils psychologiques, notamment la théorie du comportement planifié. Ce modèle de Psychologie sociale permet d'articuler la réflexion théorique et l'empirisme de la thèse, constituant le fondement de l'étude que nous avons menée à St Gallen (Suisse). Dans cette étude à caractère expérimental de terrain, nous testons l'ensemble de nos hypothèses et mettons également en oeuvre une méthode permettant d'intervenir sur les croyances des individus afin de consolider l'intention de souscrire ; puis d'inciter la concrétisation de cette dernière. Nous montrons que si la surprime est un obstacle majeur à la souscription, il existe d'autres facteurs comportementaux subtils intervenant dans la formation des préférences, de l'intention et de l'action. En définissant les différentes motivations de la demande d'EV et en spécifiant la nature de l'offre, nous introduisons la notion de « certitude du bénéfice à souscrire » : plus l'agent a une perception claire de son bénéfice individuel, moins le prix constitue un obstacle dans l'arbitrage. Au final, notre travail s'efforce de donner aux décideurs, d'une part, des éléments de réflexion sur les sources de la contribution volontaire à un bien public, et d'autre part, des outils pour mettre en oeuvre des actions de révélation des préférences pour l'électricité verte. Ce type d'analyse est important pour soutenir la croissance des marchés existants et pour stimuler l'essor des nouveaux marchés, comme celui de la France depuis le 1er juillet 2007.

Professional research project (Au.D.)--University of South Florida, 2001. / Title from PDF of title page. / Document formatted into pages; contains 29 pages. / Includes bibliographical references. / Text (Electronic thesis) in PDF format. / ABSTRACT: The primary objective of the project was to survey audiologists in clinical practice setting to determine the amount of time taken to perform various audiologic tests using Current Procedural Terminology, (CPT) codes to define these tests and if these CPT codes were felt to be adequate. Audiologists were also asked to respond regarding possible impact and reimbursement changes in their clinical practices related to managed care. Responses of audiologists were analyzed to determine: a) adequacy of CPT codes; b)average time to perform various audiologic tests; c) impact managed care onclinical practice; and d) changes in reimbursement as a result of managed care. / The survey was designed to determine the type of work setting, typical job duty, average monthly caseload and hours per day spent on patient care for each respondent. The survey with a cover letter explaining the purpose was mailed to 93 audiologists in clinical setting in the state of Florida. Five were returned undeliverable, and 39 of the remaining 88 were returned either completed or partially completed. The survey results revealed over 71% of the audiologists felt the current CPT codes were adequate. Time spent performing traditional audiologic tests, such as comprehensive audiometric evaluations and impedance testing, was fairly consistent. / Greater time variability occurred in tests used to determine vestibular function. Over three-quarters of the respondents believed managed care has had a negative impact on their clinical practices, while 11% believe they have been positively impacted. Approximately 82% of the audiologists have had reductions in reimbursement as a result of managed care, while 10% have seen no change and 5% have enjoyed slightly greater reimbursement. / System requirements: World Wide Web browser and PDF reader. / Mode of access: World Wide Web.

La culpabilité en marketing est un concept analysé essentiellement dans des recherches anglo-saxonnes. Les recherches françaises sur ce thème s'avèrent rares. Ce concept a de plus toujours été abordée en tant qu'outil de persuasion publicitaire ou à l'issue du comportement d'achat. La culpabilité qui pourrait expliquer un acte d'achat semble avoir été peu analysée. Cette thèse s'est intéressée au rôle que la culpabilité pourrait jouer dans le comportement du consommateur. Nous nous sommes notamment demandés si une stimulation de la culpabilité pouvait augmenter le consentement à payer.

In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds

Public health insurance is an important part of the Czech health system. In the Czech Republic the model of national health insurance is administered using system of several insurance companies. The main target of these companies is to collect insurance rate from the payers and to cover health care provided to the insuree. The aim of this work is to map and assess professional and non - professional public knowledge of the system of the public health insurance. Three goals were set within the work. The first one was to find out the level of the professional public knowledge of the public health insurance. The second one was to find out the level of the non - professional public knowledge of the public health insurance. The third one was to compare both groups knowledge of the public health insurance. To realize the above mentioned aims three hypotheses were set. Hypothesis No.1: Most of the professional public is informed about the valid legal arrangement of the public health insurance. Hypothesis No. 2: Most of the non -professional public is informed about the valid legal arrangement of the public health insurance. Hypothesis No. 3: There is no difference between the professional and non - professional public knowledge of the valid legal arrangement of the public health insurance. To prove the set hypotheses the form of quantitative research was used. The technique of questionnaire was used for data collecting. For practical part the identical questionnaire for both professional and non - professional public was used. The research group of the questionnaire investigation was formed by respondents living and working in České Budějovice. The professional public within the research work was formed by people who work or worked in the health or social sphere. The final research group was formed by 200 respondents of professional and 200 respondents of non - professional public. The target of the thesis and partial aims were accomplished. The first two hypotheses were proved. The third one was not proved by the research work. It has been investigated what areas is professional and non - professional public most or less informed in. The results of the research work may be used for publication in the professional journals.