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本文首先依據過去實際發生的案例彙總逃漏稅方法，再與國外逃漏稅的行政罰及刑事罰有關規定說明比較。 接著以經濟模型對罰款率、查獲率與逃漏稅關係作分析。發現因企業的平均稅率較個人平均稅率為高，查獲率提高對企業逃漏稅嚇阻作用較個人為大。而對個人逃漏稅則以罰款率的提高，較能發揮嚇阻作用。 最後在Stata軟體的運算下，選取89至91年的營利事業申報及漏稅資料，依Stata給予的評分標準，預測逃漏稅傾向較高的企業。歸納如下：1.有欠稅記錄者，2.3,000萬以上查帳案件，3.設籍台北市郊區者，4.行政區常異動者(遷址)，5.設立期間4－12年，6.營業收入3,700萬元以上，7.社會服務及個人服務業，虛報薪資有營造業。 由以上分析七要點可協助稽徵機關在選案查核中作參考，提高逃漏稅的查獲率，降低逃漏稅誘因。並提供稅務機關建議事項如下：1.加強獨資合夥企業的租稅輔導，2.依逃漏稅傾向調整抽查率，3.提高虛報薪資的罰款率，4.鼓勵臨時工所得扣繳，5.刑事罰適用性提高。 期盼本文的研究可幫助建立租稅公平、徵納和諧的租稅環境，並充足稅源，增益國庫。

Der neue Webauftritt der SLUB ist seit dem 1. Februar 2007 für die Öffentlichkeit online präsent.

Ausgehend von der Kopfsteuerbeschreibung der Fürstentümer Calenberg-Göttingen und Grubenhagen aus dem Jahr 1689 untersucht die Dissertation für die Region des heutigen Südniedersachsens die Entwicklung der wirtschaftlichen und sozialen Verhältnisse einer lokalen Gesellschaft im Kontext des Dreißigjährigen Krieges.

This master thesis is focused on the analysis of the impact from trends of different demographic aspects on the current pension system in the Czech republic and Norway. The old age pension system including its reforms is described and compared within both countries. Furthermore it is investigated how the citizens perceive the development of particular demographic aspects, what they think about the status and reforms regarding the pension system, and how they provide themselves for retirement. In addition to the comparison between the Czech and Norwegian pension systems the thesis also provides suggestions for improvement within demographic aspects, the settings of the pension system, the government and the society itself.

Der neue Webauftritt der SLUB ist seit dem 1. Februar 2007 für die Öffentlichkeit online präsent.

Contenders disputing electoral results in Sub-Saharan African countries often attribute defects in presidential electoral processes to the implementation of rules and procedures. Yet despite the considerable decision-making authority poll workers are entrusted with and the significance of the tasks performed by therm, scholars have not closely investigated poll workers'contributions to elections' management in Sub-Saharan Africa. Using principal-agent theory as the foundation, the purpose of this case study was to examine the challenges encountered in the organization of the presidential election in Togo, held on April 25, 2015, with a particular emphasis on poll workers' job performance. Research questions focused on whether poll workers in Togo have the ability and the resources necessary to carry out quality elections and the perceived effects of poll workers' performance on the integrity of the presidential electoral process. Data were obtained from interviews with 11 purposely selected poll workers and review of social media audio and video records of the election. These data were inductively coded and subjected to thematic analysis. A key finding was that deficiencies in poll workers' performance reflect a complex interplay of ill-conceived legal framework, lack of infrastructure, poor training, personal ineptitude, underfunding, partisanship, and tribalism. Further findings indicated that poll workers performing poorly resulted in long lines of voters, voter suppression, inaccuracies in vote counts, and delay in results announcement. Implications for positive social change include election practitionners' increased awareness that improving the quality of service delivery to voters on election day may foster confidence in and legitimacy of election results, seen as prerequisite to peaceful presidential elections in this part of the world.

政府機關委外執行民意調查已成為民主國家治理的趨勢之一；但民意調查的高度專業性和特殊性質，導致過程中有許多「看不見的黑手」介入的機會，故如何監督、控制民調的品質以確保信效度遂成為一項重要課題。全國各級政府機關中，以台北市在委外執行民調業務上的規定最為公開、完備，不僅訂有專法，更獨步全國成立「民意調查諮詢委員會」，協助各局處在委外執行民調過程中把關調查品質、解決問題。在這種「一個委託人（委託局處）、兩個代理人（執行廠商和民調諮詢委員）」的架構之下，本研究從交易成本理論出發，探討台北市的委託局處在這套委外與審查機制下必須付出的交易成本類型、背後的影響因素、與調查品質之間的關係。 本研究深度訪談5位民調諮詢委員、5個委託局處、研考會和4家執行民調的廠商共17人次，輔以次級資料分析，發現各局處在委外執行民調過程中的作法、程序和重視程度皆不一，付出的交易成本類型眾多，其中的「事前審查成本」、「搜尋廠商成本」、「事後審查成本」、「控制成本」在邏輯關係上較能對應後續之民調品質，其多寡深受「委託局處的重視程度」、「廠商的執行能力」影響。此外，為提昇調查品質，委託局處若付出較多事前成本（包括：事前審查成本和搜尋廠商成本）後能先行把關委託局處的需求與調查規格，且規模比起事後成本（包括控制成本、事後審查成本）來說較為減少許多，對調查品質將有正面影響；若未付出事前審查成本，則需於決標後耗費更多時間、精力與資源才有辦法確保調查品質。 然而，研究結果卻顯示民調諮詢委員會不見得能達到提昇調查品質的目的，仍有執行能力不佳、圖謀不軌的廠商無法達到審查委員的要求而遭到解約。因此，本研究歸納「民調諮詢委員會」兩項主要的缺失，包括未能事前把關調查規格與執行預算之間的合理性，無法克服「逆向選擇」執行廠商的問題；加上定位不明，難以保證可以完全發揮把關之功能與職責，委託局處未必完全依照委員的意見來要求廠商修正，以致淪為無人負責的窘境。 最後，本研究提出主要的政策建議，包括研考會的角色應更加積極、強化，確立民調諮詢委員會的定位，嚴肅思考業界委員協助審查的必要性，民調諮詢委員協助審查調查案的預算編列和招標文件；委託局處需掌握整個流程和民調諮詢委員的功能，顧及調查規格和預算的合理性並不以預算為唯一考量，與民調諮詢委員、執行廠商和研考會保持密切關係。

Diploma thesis Journalists and Public Opinion Polls: Media Representation of Public Opinion in the case of the First Direct Presidental Election in Czech Republic deals with an issue of media representation of public opinion polls and journalists' attitudes towards these polls. From the theoretical point of view this thesis focuses on definition of concepts such as public and public opinion, examination of how these concepts are approached within public opinion polls and investigation of possible influence of mediated public opinion polls on recipient of media messages. The main part of this thesis describes results of academic studies that address an issue of media coverage of pre-election polls. Analytic part is divided into two parts. The first part deals with media content analysis, the second one deals with journalists' attitudes towards polls. We can conclude that interviewed journalists are rather skeptical about public opinion polls while this scepticism is not followed by critical interpretation of pre-election poll results. This conclusion rises a question why journalists' sceptical attitude doesn't correspond with media coverage of polls that was found rather uncritical. Powered by TCPDF (www.tcpdf.org)

Läns- och lokaltrafikens branschorganisation Svensk Kollektivtrafik har som mål att år 2020 ha fördubblat kollektivtrafikresandet från 2006 års siffror. En sådan förändring kommer inte att ske av sig självt utan ett målmedvetet arbete kommer att krävas för att göra kollektivtrafiken mer attraktiv. En alltmer aktuell utveckling av kollektivtrafiken är att flera svenska städer har mer eller mindre långtgångna planer på att införa spårvagnstrafik.     Detta examensarbetes syfte är att utreda förutsättningarna för en spårvägsetablering i Västerås Stad.  Arbetet delas in i litteraturstudie, fallstudie, enkätstudie samt intervjustudie. I den inledande litteraturstudien sammanställs allmän information avseende spårvägens utformning, anläggning, kostnader samt finansieringsmöjligheter. Den knyter även an till tidigare studier inom området för att tillvarata nyttiga erfarenheter. I fallstudien undersöks Västerås förutsättningar för spårvagnstrafik. Förutsättningarna används sedan till att upprätta ett systemförslag avseende ett stomlinjesystem för spårvagn med tillhörande drift- och investeringskostnader. I enkätstudien redogörs Västerås invånares inställning till ett hypotetiskt förslag om införande av spårvagnstrafik som en del av stadens kollektivtrafikssystem. Intervjustudien resulterade i att litteraturstudien kunde kompletteras med en i spårvagnsbranschen aktiv aktörs erfarenheter.   Vidare analyseras samtliga studier var för sig och sedan som en enhet. Slutligen presenteras våra egna slutsatser. / County and local traffic trade association Swedish Public Transport Association's goal by 2010 is to double the travel by public transport from 2006 years figures. Such a change will not happen by itself; a systematic effort will be required to create an attractive public transport. A more recent development of public transport is that several Swedish cities have more or less advanced plans to introduce trams.This thesis work aims to investigate the preconditions of a tram establishment in Västerås. The work is divided into literature study, case study, questionnaire survey and interview. The initial literature study summarizes general information regarding light rail design, construction, costs and financing options. The study also ties in with previous studies in the area to gain useful experience. The case study examines Västerås conditions for trams. The conditions are then used to establish a system proposal of a line system for tram with the associated operational and investment costs. The questionnaire study describes Västerås residents attitudes to a hypothetical proposal for the introduction of light rail transit as part of the city's public transport system.  The interview study resulted in the literature study being supplemented by experiences from an active actor within the tram industry. The thesis analyzes all of the studies individually and then as a unit. Finally, the authors’ own conclusions are presented.