The thesis deals with project of a textbook for commercial Academmies. The theme is a legal form of business (profitable organization). The project is made in such a way the students get total information on this problems. The project is for the students of higher classes. The project consists of o theoretical part and a practical part which is intended for verification of knowledge gained.

The study sought to investigate the impact of systemic corruption in public enterprises in the Harare metropolitan area in Zimbabwe. This research study used a case and explanatory research designs as its major research approaches. The study was largely prompted by the high level of corruption in public enterprises as reported to the Anti - Corruption Commission and the media. In this study, fourteen (14) directors and twenty six (26) public enterprise officials were used as research subjects. Questionnaires, interviews and documentary reviews were used as research instruments to collect information on the impact of systemic corruption in public enterprises in the Harare metropolitan area. The study showed that low remuneration levels for both low and high level public enterprise officials, patronage appointment to higher level of management and the lack of political will to empower public enterprise officials on the evil of corruption were the causes of systemic corruption. Greed, the disintegration of work morality and ethics in the manner in which public affairs across public enterprises were being handled, were key causes of systemic corruption (see chapter 4 for details). The high level of secrecy in the management of public affairs, the lack of transparency, discipline, fairness, responsibility, equity and weak legal system on corruption were also noted to be corruption drivers. With regard the manifestation of corruption in public enterprises, it was established that systemic corruption occurred in the following forms: abuse of power, fraud, favouritism, embezzlement, weak control, extortion and ghosting.The study also showed that systemic corruption created problems such as administrative inefficiency and parasitism, a social atmosphere of tension and dishonesty within public enterprises (see chapter 4 for details). Corruption reallocated resources to the rich and powerful public officials who were aligned to the ruling party or those in authority. The study also noted that public enterprises officials were using technical complexity in procedures and regulations to conceal under-dealings.It was iv the findings of this study that rewarding for reasons not related to performance, dishonesty, over claiming expenses, falsification of reports/records and favouritism in public enterprises were high. The study also revealed that bid-rigging, shifting from core business, ghosting, and giving gratitude/gift to influence decision were some of the prevalent unethical activities in public enterprises. Against this backdrop, it is recommended that the level of remuneration in public enterprises for public officials is improved so that the minimum grounds for corruption motives are reduced. When salaries are too low, officers are obviously forced to indulge in unethical activities which in turn affect the general public directly or indirectly. It is critical that all public enterprise officials undergo training in the dimension of corruption and corporate governance as a means of empowerment. Corrupt individuals and business organisations in the Harare metropolitan area should not be employed or engaged in public related work and that public affairs must be managed in a transparent and open manner although confidentiality must be observed. The study also recommends that the appointment of public enterprise officials must be based on competence, relevant educational qualifications and experience. Another recommendation is that all cases of corruption must be treated as high level criminal cases which attract longer and deterrent court judgments (see chapter four for details). / Public Administration and Management / M.P.A.

一、研究目的 試圖藉由中共現階段推行「國」營企業利改稅制度的觀，以茲探究歷年其賦稅措施的 演展、訴求目標，特別是著重於探討中共對「國」營企業所採取賦稅措施之過去與現 在的轉變及未來的可能走向，以及其對「國」營企業經營上的影響，並進而對「利改 稅」制度淺作評估。惟因資料不全，僅能以一九八六年以前之資料為限。 二、參考文獻 （１）國「共黨問題研究」、「中國大陸研究」、「匪情研究」等期刊 （２）中國大陸上探討則經之「財政」、「經濟管理」、「經濟問題探索」、「財務 與會計」 （３）西方有關租稅理論的書籍及刊物等 三、研究方法 本論文係採取「歷史敘述」與「統計量化」二者並重的方法來從事問題的探討與分析 。 四、研究內容 本論文中將專章探討中共特有的社會主義賦稅理論，及其與資本主義賦梲理論的異同 點。另設專章對中共的賦稅制度演變作一歷史性的回顧，主要以稅收和利潤上繳兩種 形式為探討的對象，藉以觀察「國」營企業利改稅制度施行的背景及原因。另設一專 章論利改稅制度本身，包括利改稅實施的具體內容、改革的主要特點及其實施的主要 成效及結果。 五、研究結果 過去中共以馬列主義賦稅理論為根據而否定稅收存在的重要性，但現實環境中卻不得 不恢復稅收制度，重新肯定稅收存在價值。從現阰段利改稅制度的推行來看，對中共 的賦稅體制及經濟改革雖是利弊互現，然較之以往的賦稅體制，確實已獲得部分的改 善，惟受制於共黨意識型態的矜持，未來能否步上正軌走向制度化，迄難定論。而共 此番對共黨賦稅理論及過去賦稅體制的修正，則在在顯示出其賦稅理論的窒礙難行及 原有賦稅體制的偏差。 戈 戈

科学研究費補助金 研究種目:基盤研究(C) 課題番号:17510035 研究代表者:白川 博章 研究期間:2005-2006年度

The study sought to investigate the impact of systemic corruption in public enterprises in the Harare metropolitan area in Zimbabwe. This research study used a case and explanatory research designs as its major research approaches. The study was largely prompted by the high level of corruption in public enterprises as reported to the Anti - Corruption Commission and the media. In this study, fourteen (14) directors and twenty six (26) public enterprise officials were used as research subjects. Questionnaires, interviews and documentary reviews were used as research instruments to collect information on the impact of systemic corruption in public enterprises in the Harare metropolitan area. The study showed that low remuneration levels for both low and high level public enterprise officials, patronage appointment to higher level of management and the lack of political will to empower public enterprise officials on the evil of corruption were the causes of systemic corruption. Greed, the disintegration of work morality and ethics in the manner in which public affairs across public enterprises were being handled, were key causes of systemic corruption (see chapter 4 for details). The high level of secrecy in the management of public affairs, the lack of transparency, discipline, fairness, responsibility, equity and weak legal system on corruption were also noted to be corruption drivers. With regard the manifestation of corruption in public enterprises, it was established that systemic corruption occurred in the following forms: abuse of power, fraud, favouritism, embezzlement, weak control, extortion and ghosting.The study also showed that systemic corruption created problems such as administrative inefficiency and parasitism, a social atmosphere of tension and dishonesty within public enterprises (see chapter 4 for details). Corruption reallocated resources to the rich and powerful public officials who were aligned to the ruling party or those in authority. The study also noted that public enterprises officials were using technical complexity in procedures and regulations to conceal under-dealings.It was iv the findings of this study that rewarding for reasons not related to performance, dishonesty, over claiming expenses, falsification of reports/records and favouritism in public enterprises were high. The study also revealed that bid-rigging, shifting from core business, ghosting, and giving gratitude/gift to influence decision were some of the prevalent unethical activities in public enterprises. Against this backdrop, it is recommended that the level of remuneration in public enterprises for public officials is improved so that the minimum grounds for corruption motives are reduced. When salaries are too low, officers are obviously forced to indulge in unethical activities which in turn affect the general public directly or indirectly. It is critical that all public enterprise officials undergo training in the dimension of corruption and corporate governance as a means of empowerment. Corrupt individuals and business organisations in the Harare metropolitan area should not be employed or engaged in public related work and that public affairs must be managed in a transparent and open manner although confidentiality must be observed. The study also recommends that the appointment of public enterprise officials must be based on competence, relevant educational qualifications and experience. Another recommendation is that all cases of corruption must be treated as high level criminal cases which attract longer and deterrent court judgments (see chapter four for details). / Public Administration and Management / M.P.A.