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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.
421

Endividamento-alvo ou rating-alvo: o que as empresas objetivam? / Debt-level or rating-level: what do firms target?

Paschoal, Thiago Botta 10 November 2017 (has links)
O presente estudo objetiva investigar a materialidade do rating de crédito sobre as decisões de estrutura de capital, uma vez que diferentes níveis de rating podem representar melhores ou piores condições para a captação dos recursos externos necessários ao financiamento empresarial. A hipótese rating de crédito-estrutura de capital sugere que, após um rebaixamento no rating, as empresas adotem um perfil mais conservador nas decisões de estrutura de capital visando restabelecer as condições que possibilitem a recuperação do rating anterior. Essa relação foi estudada por meio da análise do impacto das reclassificações do rating sobre o balanceamento da estrutura de capital ao nível-alvo de endividamento de empresas latino americanas não-financeiras com algum rating designado no período 2000- 2014. Os resultados evidenciam que muitos dos preceitos da hipótese teórica também prevalecem para as empresas latinas, principalmente quando avaliados sob a perspectiva das características institucionais da região. / This study investigates credit rating relevance on firm\'s capital structure decision-making once different rating levels may imply better or worse funding conditions. The credit ratingcapital structure hypothesis suggests that firms adopt conservative capital structure decisions after rating downgrades aiming to retrieve necessary conditions to restore a better rating. This relationship was studied by analyzing the impact of credit rating changes on target leverage balance of the capital structure of non-financial Latin American firms with a credit rating designated during the period of 2000-2014. Results show that many of the theoretical assumptions prevail for Latin American firms, especially if evaluated from a perspective of the region institutional characteristics.
422

Efeitos da adoçao mandatória do IFRS para o mercado de crédito no Brasil / Effects of mandatory IFRS adoption for the credit market in Brazil

Lima, Vinícius Simmer de 24 February 2016 (has links)
A tese investiga três dimensões dos efeitos da adoção mandatória do IFRS para os mercados de crédito no Brasil: 1) para a relevância da informação contábil na perspectiva dos credores; 2) para os termos contratuais de crédito bancário e títulos de dívida; e 3) para a propensão das empresas locais captarem recursos nos mercados de crédito internacionais. As análises contemplam amostras de aproximadamente 6.500 ratings atribuídos por instituições financeiras e agências de risco (Fitch, Standard & Poors e Moody\'s) e 137.000 contratos de crédito bancário e títulos de dívida (debêntures) detidos por 122 grupos econômicos durante o período de 2005 a 2014. A abordagem empírica é construída a partir de um modelo de interação, comparando-se os períodos pré e pós-IFRS e confrontando grupos de adotantes mandatórios e voluntários. Utilizando-se controles relacionados às características do contrato (loan-specific), da empresa (firm-specific) e da instituição financeira concedente do crédito (lender-specific) e a partir de estimações por MQO, MQ2E e regressão logística, os resultados sugerem que os impactos da adoção do IFRS para a relação contratual de crédito exibem considerável heterogeneidade entre as empresas, dependem do tipo de mercado avaliado (crédito bancário x títulos de dívida) e são condicionais aos incentivos das empresas promoverem efetiva melhora na qualidade da informação contábil. Especificamente, a tese encontra que a adoção mandatória do IFRS contribuiu para: (i) aumentar a habilidade dos números contábeis explicarem o rating de crédito das empresas; (ii) reduzir a dispersão das notas de crédito atribuídas por diferentes instituições financeiras; (iii) reduzir o custo do crédito, alongar os prazos de vencimento, aumentar os montantes concedidos e reduzir a probabilidade de exigência de garantia; e (iv) aumentar a propensão das empresas locais captarem recursos nos mercados internacionais. Entretanto, as evidências sugerem que tais efeitos são exclusivos para entidades que possuem incentivos para prover informação contábil de qualidade, suportando que a existência de benefícios econômicos não depende meramente da publicação dos demonstrativos no padrão global, mas sim está condicionada à maneira como as empresas efetivamente adotam os pronunciamentos. Análises adicionais indicam que as consequências econômicas para o mercado de crédito tendem a ser maiores para os títulos de dívida em relação ao crédito bancário e para empresas com piores notas de crédito e maiores reconciliações iniciais entre o GAAP doméstico e o IFRS. Testes de robustez relacionados a variações na especificação da amostra e reduções nas janelas de evento reforçam a validade dos modelos e ajudam a suprimir potenciais preocupações de que os resultados tenham sido provocados por efeitos concorrentes. O estudo reforça a importância do papel informacional das demonstrações financeiras para os contratos de crédito e contrapõe evidências na literatura de que consequências positivas associadas ao IFRS são exclusivas para países que apresentam determinadas características institucionais / The thesis investigates three dimensions of the effects of mandatory IFRS adoption for credit markets in Brazil: 1) to the credit relevance of accounting information; 2) to the contractual terms of bank loans and debt securities; and 3) to the propensity of local firms to raise funds in international credit markets. The analyzes include samples of approximately 6,500 ratings assigned by financial institutions and rating agencies (Fitch, Standard & Poor\'s and Moody\'s) and 137,000 bank loans and debt securities (debentures) contracts held by 122 conglomerates during the 2005-2014 period. The empirical approach is built on an interaction model, comparing the pre- and post-IFRS adopters and confronting mandatory and voluntary groups. After controlling for loan-, firm- and lender-specific determinants of loan terms and using OLS, 2SLS and logistic regression estimates, the results suggest the impact of IFRS adoption for credit markets exhibit considerable heterogeneity between companies, depend on the assessed market (bank loans x debt securities) and are conditional to the companies incentives to effectively improve accounting quality. Specifically, the study finds that the mandatory IFRS adoption has contributed to: (i) increase the ability of accounting numbers to explain credit ratings; (ii) reduce the dispersion of credit scores attributed by different financial institutions; (iii) reduce the cost of credit, lengthen maturities, increase the amounts raised and reduce the likelihood of collateral requirement; and (iv) increase the propensity of local firms to raise funds in international credit markets. However, evidence suggests that these effects are unique to firms that have incentives to increase the quality of accounting information, supporting the existence of economic benefits does not merely depend on the publication of financial statements in the global accounting standard, but is conditional on how companies effectively adopt the pronouncements. Further analyzes indicate that the economic consequences for the credit market tend to be higher for debt securities relative to bank loans and for companies with poorer credit ratings and larger fist-time IFRS reconciliations. Robustness tests related to variations in the specification of the sample and reductions in the event of windows reinforce the validity of the models and help mitigate potential concerns that the results were caused by competing effects. The study reinforces the importance of the informational role of financial statements for lending agreements and contrasts evidence in the literature that positive consequences associated with IFRS are unique to countries with certain institutional features.
423

能向測驗成績、學科興趣與學業成績的相關硏究 =: The relationships among aptitude test scores, subject interests and academic achievement. / relationships among aptitude test scores, subject interests and academic achievement / Neng xiang ce yan cheng ji, xue ke xing qu yu xue ye cheng ji de xiang guan yan jiu =: The relationships among aptitude test scores, subject interests and academic achievement.

January 1984 (has links)
江哲光. / Thesis (M.A.)--香港中文大學硏究院敎育學部. / Manuscript. / Includes bibliographical references (leaves 113-121). / Jiang Zheguang. / Thesis (M.A.)--Xianggang Zhong wen da xue yan jiu yuan jiao yu xue bu. / 鳴 謝 --- p.ii / 表目錄 --- p.vii / 圖目錄 --- p.xi / 摘 要 --- p.xiii / Chapter 第一章 --- 引言 --- p.1 / 問題說明 --- p.1 / 文獻評述 --- p.6 / 能向的界說 --- p.6 / 智力結構學說和能向的結構 --- p.8 / 能向測驗 --- p.14 / 學業成績與能向測驗 --- p.19 / 興趣的意義 --- p.25 / 興趣的理論 --- p.28 / 學科興趣、能向與學科成績的關係 --- p.34 / Chapter 第二章 --- 研究方法 --- p.38 / 研究目的與假設 --- p.38 / 研究對象 --- p.39 / 研究工具 --- p.41 / 綜合能向測驗(短式) --- p.41 / 學科興趣問卷 --- p.48 / 研究程序 --- p.52 / 資料收集 --- p.52 / 資料分析 --- p.53 / Chapter 第三章 --- 結果與討論 --- p.56 / 短試能向測驗卷之信度及效度 --- p.56 / 試題的易競及甄別度 --- p.56 / 各分卷的相互相關及因素分析 --- p.60 / 短式卷各分卷的信度 --- p.68 / 學科興趣問卷之信度 --- p.69 / 能向與學業成績的關係 --- p.71 / 學科興趣與學業成績的關係 --- p.78 / 能向與學科興趣的關係 --- p.82 / 學業成績的預測 --- p.82 / 中四結果 --- p.84 / 中三結果 --- p.87 / 中四文組與理組學生的能向模式 --- p.91 / 香港中學文、理分組的現況 --- p.91 / 中四文、理科學生能向模式的比較 --- p.94 / 甄別分析 --- p.101 / Chapter 第四章 --- 結論及建議 --- p.105 / 結論  --- p.105 / 建議 --- p.108 / Chapter 書目表 --- 一、中文部份 --- p.113 / 二、英文部份 --- p.114 / Chapter 附錄 --- 一、短式能向測驗語文卷及答題紙 --- p.122 / 二、短式能向測驗數理卷及答題紙 --- p.136 / 三、學科興趣問卷及答題紙 --- p.149 / 四、能向測驗監考須知 --- p.153 / 五、短式能向測驗的試題易度及甄別度 --- p.154 / 六甲、學科興趣問卷第一部份試題項目與副卷總分及全卷總分的相關度 --- p.157 / 六乙、學科興趣問卷第二部份試題項目與全卷總分的相關度 --- p.159 / 七、中三學生對各科的興趣 --- p.160 / 八、各樣本學校中四學生能向成績與學科成績的相關度 --- p.162 / 九、學科興趣與學科成績之相關度及個別學科興趣之計算法 --- p.167
424

A review of performance appraisal methods and two case studies in Hong Kong.

January 1991 (has links)
by Chun Yerk-Lan Evelyn. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1991. / Includes bibliographical references (leaves 135-136). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vii / LIST OF FIGURES --- p.ix / LIST OF APPENDICES --- p.x / ACKNOWLEDGMENTS --- p.xii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Objective of Study --- p.1 / Scope of Study --- p.2 / Company Background --- p.2 / Maersk Hong Kong Limited --- p.2 / Printed Circuits International (Hong Kong) Limited --- p.3 / Data Source --- p.4 / Definition of Performance Appraisal --- p.4 / Purposes of Performance Appraisal --- p.5 / Controversial Issues Associated with Performance Appraisal --- p.6 / Types of Performance Appraisal Methods --- p.7 / Non-judgemental Performance Measures --- p.7 / Judgemental Performance Measures --- p.7 / Brief Review of Common Types of Performance Appraisal Methods --- p.8 / Chapter II. --- PERFORMANCE APPRAISAL SYSTEM -MAERSK HONG KONG LIMITED - --- p.9 / History of Performance Appraisal System --- p.9 / Procedures of the Performance Appraisal Exercise --- p.9 / The Appraisers and the Appraisees --- p.11 / Steps of the Appraisal Exercise --- p.11 / Uses of the Performance Appraisal --- p.12 / The Performance Appraisal Form - The Format --- p.13 / The Appraisal Process - The Rating Scale --- p.14 / The Type of Appraisal --- p.15 / Difficulties in Administering the Appraisal Exercise --- p.15 / The Central Tendency Effect --- p.16 / The Extreme Values Usage Pattern --- p.17 / The Percentage Distribution of Scores --- p.18 / Strictness and Leniency in Applying the Rating Scale --- p.18 / Relative Scoring Pattern of the Different Dimensions --- p.19 / Staff Reaction Towards the Performance Appraisal Exercise - Some Appraisers' Viewpoint --- p.20 / Chapter III. --- PERFORMANCE APPRAISAL SYSTEM -PRINTED CIRCUITS INTERNATIONAL (HONG KONG) LIMITED - --- p.23 / History of Performance Appraisal System --- p.23 / Procedures of the Performance Appraisal Exercise --- p.24 / The Appraisers and the Appraisees --- p.26 / Steps of the Appraisal Exercise --- p.26 / Uses of the Performance Appraisal --- p.27 / The Performance Appraisal Form - The Format --- p.27 / The Appraisal Process - The Rating Scale --- p.28 / The Type of Appraisal --- p.30 / Difficulties in Administering the Appraisal Exercise --- p.31 / The Central Tendency Effect --- p.31 / The Extreme Values Usage Pattern --- p.32 / The Percentage Distribution of Scores --- p.33 / Strictness and Leniency in Applying the Rating Scale --- p.34 / Relative Scoring Pattern of the Different Dimensions --- p.35 / Staff Reaction Towards the Performance Appraisal Exercise - Some Appraisers' Viewpoint --- p.35 / Chapter IV. --- CONCLUSIONS AND RECOMMENDATIONS --- p.36 / Design of the Systems --- p.38 / Maersk Hong Kong Limited --- p.39 / Printed Circuits International (Hong Kong) Limited --- p.39 / Problems of the Performance Appraisal Practices --- p.40 / Job-Relatedness and Job Relevancy of Appraisal Criteria --- p.40 / Room for Subjective Judgement --- p.41 / Low Discriminatory Power --- p.41 / Quality of Performance Review Session --- p.42 / Recommendations --- p.42 / Limitations --- p.45 / TABLES --- p.47 / FIGURES --- p.73 / APPENDICES --- p.75 / BIBLIOGRAPHY --- p.135
425

Television rating analysis in Hong Kong.

January 2001 (has links)
by Leung Wai Lun Nicholas, Tse Chung Yan. / Thesis (M.B.A.)--Chinese University of Hong Kong, 2001. / Includes bibliographical references (leaves 47). / ABSTRACTS --- p.1 / Chapter CHAPTER I --- INTRODUCTION --- p.5 / Background --- p.5 / Market Coverage of ACNielsen's ratings measurement --- p.5 / Methodology of Audience Rating Measurement by ACNielsen --- p.6 / TV Ratings Measurement --- p.7 / Differentiation by Dayparts --- p.7 / Differentiation by Programmes --- p.8 / Use of Program Audience Rating --- p.9 / Strategy Formulation from Audience Rating --- p.10 / Chapter CHAPTER II --- LITERATURE REVIEW --- p.12 / Television Channels and Advertisements: --- p.12 / New Forms of TV Advertising --- p.13 / Chapter CHAPTER III --- RESEARCH OBJECTIVES --- p.14 / Chapter CHAPTER IV --- RESEARCH METHODOLOGY AND PROCESSES --- p.15 / The Data Set --- p.15 / Database Description --- p.15 / Sample Composition --- p.15 / TV Rating (TVR) --- p.16 / Data Structure --- p.16 / TABLE 1 --- p.16 / Data Cleansing --- p.17 / Phase I Process一Data Extraction --- p.17 / Phase II Process´ؤData Conversion --- p.18 / Phase III Process´ؤDatabase Mapping --- p.18 / Phase IV Process一Data Transformation --- p.18 / "Tabulation, Sorting, and Descriptive Statistical Analysis" --- p.19 / Chapter CHAPTER V --- RESULTS AND ANALYSIS --- p.20 / Descriptive Statistics --- p.20 / Analysis By Programmes --- p.24 / Analysis By Day --- p.28 / Analysis by week --- p.29 / Analysis by time slots/dayparts --- p.29 / Weekdays TVBJ and ATVH Mean Ratings Per Minute --- p.30 / Audience movements in channel switching --- p.32 / Interpretation from 2:00am to 7:00am --- p.33 / Interpretation from 7:00am to 11:00am --- p.34 / TV News Increases Switching Phenomenon --- p.35 / Analysis of Prime Time --- p.35 / Program types' effect on commercial break --- p.37 / Analysis of commercial break --- p.37 / Commercial Break Effect --- p.37 / Chapter CHAPTER VI --- LIMITATIONS OF ANALYSIS --- p.40 / Numbers of TV channels taken into account --- p.40 / Program categories --- p.40 / Rating of those not watching TV --- p.40 / Size of database --- p.40 / Factors affecting ratings --- p.41 / Audience size --- p.41 / Chapter CHAPTER VII --- CONCLUSION --- p.42 / Chapter CHAPTER IIX --- FUTURE RESEARCH --- p.45 / Proposed Regression Analysis´ؤChannel Switching Analysis --- p.45 / Channel Switching Regression Model Building --- p.45 / BIBLIOGRAPHY --- p.47 / APPENDIX / Appendix A: SAS Outputs Statistics --- p.57 / Appendix B: Sample of Commercial Log File --- p.82 / Appendix C: SAS Programs Codes --- p.85 / Appendix D: Data Cleansing Programs in C --- p.89 / Appendix E: Full view of Mean Ratings Plots --- p.95
426

Assessment Center Ratings as a Function of Personality Factors, Sex and Rating System

Brennan, Mary Maureen 08 1900 (has links)
The purpose of this study was to examine the differences between the traditional global rating scale and a new behavioral rating scale in a university-based assessment center. It was hypothesized that personality factors, as measured by the 16PF and associated with the global ratings of performance would differ from those associated with the behavioral ratings of performance. It was further hypothesized that the associated personality factors would also differ for males and females. These hypotheses were ^confirmed. Pearson correlations were computed for ratings of males, females, and all subjects combined on both global and behavioral rating scales.
427

Smärtskattning vid bröstsmärta en kombinerad empirisk och litteraturstudie inom prehospital sjukvård

Skoog, Staffan, Johansson, Emmanuel January 2008 (has links)
<p>Aim: The aim of this study was to investigate how VAS (Visual Analogue Scale) is used in the prehospital environment, and describe how patients 40 years and older with acute chest pain describe their pain with help of VAS. Further, to investigate how the literature describes other instruments to evaluate pain. Method: This was a descriptive study and used both literature and empiric material as foundation. The selection consist of the paramedics medical record from one emergency department, 100 men and 100 women with chest pain witch had been transported with ambulance to one hospital in middle of Sweden. A literature review was done in order to see what previous research recommends for pain rating scales.</p><p>Results: The study showed that 71 (35 %) of 200 individuals pain were rated with VAS according to the guidelines for the ambulance department. The entire selection rated the pain on VAS between 1-10. The group 40-65 years rated their pain relatively high on VAS (3-10), in relation to the group 66-91 years (1-10). The literature does not advocate any special pain rating instrument, but recommend ARS, VRS, NRS and VAS as measures in the prehospital environment.</p> / <p>Syfte: Syftet med studien var att undersöka i vilken omfattning Visuell Analog Skala (VAS) används inom ambulanssjukvården, beskriva hur patienter 40 år och äldre med akuta centrala bröstsmärtor skattar smärtans intensitet med hjälp av VAS. Vidare var syftet att undersöka hur litteraturen beskriver olika instrument för att skatta smärta inom ambulanssjukvården. Metod: Studien har genomförts som en deskriptiv studie och nyttjat både litteratur och empiriskt material som underlag. Urvalet bestod av ambulansjournaler från en ambulansstation, 100 män och 100 kvinnor som transporterats med ambulans till ett sjukhus i Mellansverige på grund av central bröstsmärta. En litteratur genomgång gjordes för att se vad tidigare forskning rekommenderar för smärtskattningsinstrument. Huvudresultat: Studien visade att 71 (35 %) av 200 individer var smärtskattade med hjälp av VAS, enligt riktlinjerna för ambulansen. Hela urvalet skattade smärtan på VAS skalan mellan 1-10. I åldersgruppen 40-65 år skattar de sin smärta relativt högt på VAS skalan (3-10) i förhållande till åldersgruppen 66-91 år (1-10). Litteraturen talar inte entydigt för något speciellt smärtskattnings instrument, men talar för att använda ARS, VRS, NRS och VAS i den prehospitala verksamheten</p>
428

Smärtskattning vid bröstsmärta en kombinerad empirisk och litteraturstudie inom prehospital sjukvård

Skoog, Staffan, Johansson, Emmanuel January 2008 (has links)
Aim: The aim of this study was to investigate how VAS (Visual Analogue Scale) is used in the prehospital environment, and describe how patients 40 years and older with acute chest pain describe their pain with help of VAS. Further, to investigate how the literature describes other instruments to evaluate pain. Method: This was a descriptive study and used both literature and empiric material as foundation. The selection consist of the paramedics medical record from one emergency department, 100 men and 100 women with chest pain witch had been transported with ambulance to one hospital in middle of Sweden. A literature review was done in order to see what previous research recommends for pain rating scales. Results: The study showed that 71 (35 %) of 200 individuals pain were rated with VAS according to the guidelines for the ambulance department. The entire selection rated the pain on VAS between 1-10. The group 40-65 years rated their pain relatively high on VAS (3-10), in relation to the group 66-91 years (1-10). The literature does not advocate any special pain rating instrument, but recommend ARS, VRS, NRS and VAS as measures in the prehospital environment. / Syfte: Syftet med studien var att undersöka i vilken omfattning Visuell Analog Skala (VAS) används inom ambulanssjukvården, beskriva hur patienter 40 år och äldre med akuta centrala bröstsmärtor skattar smärtans intensitet med hjälp av VAS. Vidare var syftet att undersöka hur litteraturen beskriver olika instrument för att skatta smärta inom ambulanssjukvården. Metod: Studien har genomförts som en deskriptiv studie och nyttjat både litteratur och empiriskt material som underlag. Urvalet bestod av ambulansjournaler från en ambulansstation, 100 män och 100 kvinnor som transporterats med ambulans till ett sjukhus i Mellansverige på grund av central bröstsmärta. En litteratur genomgång gjordes för att se vad tidigare forskning rekommenderar för smärtskattningsinstrument. Huvudresultat: Studien visade att 71 (35 %) av 200 individer var smärtskattade med hjälp av VAS, enligt riktlinjerna för ambulansen. Hela urvalet skattade smärtan på VAS skalan mellan 1-10. I åldersgruppen 40-65 år skattar de sin smärta relativt högt på VAS skalan (3-10) i förhållande till åldersgruppen 66-91 år (1-10). Litteraturen talar inte entydigt för något speciellt smärtskattnings instrument, men talar för att använda ARS, VRS, NRS och VAS i den prehospitala verksamheten
429

En studie om fastighetstaxeringssystem : -Vad kan Sverige lära av England och Wales

Vestby, Joel, Storm, Henrik January 2013 (has links)
According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system. Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system. In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value. The tax is annually estimated based on what local authorities calculate on how much that is expected for the cost of local services. The Swedish property tax system is separated in several respects in relation to the English and Welsh, but Sweden can learn from England and Wales in several aspects. English and Welsh account of how property taxes are used can easily be seen on the local authorities' websites. Fees for deliberately withholding information regarding property declaration may provide a more accurate picture of the property value. Sweden put more resources on valuation whereas England’s and Wales’s resources are devoted to calculating and reporting tax. / Enligt uppdragsgivaren Lantmäteriet saknas aktuell information gällande andra utvecklade fastighetstaxeringssystem. Informationen är nödvändig för att kunna analysera effektiviteten och utveckla det svenska systemet. Syftet med denna studie är att bidra med förbättringsförslag till utveckling av det svenska fastighetstaxeringssystemet genom en undersökning av Englands och Wales fastighetstaxeringssystem. Använda metoder är: (1) en litteraturstudie där Englands och Wales värderingsmetodik samt organisation gällande fastighetstaxering studeras; (2) en intervju med uppdragsgivaren på Lantmäteriet gällande aktuella problem med svenska fastighetstaxeringssystemet; (3) intervju med kontaktpersonen på Valuation Office Agency gällande det engelska och walesiska fastighetstaxeringssystemet. I England och Wales finns det två olika kommunala fastighetsskatter, Council Tax och Rating. Alla bostäder inkluderas i Council Tax och kommersiella fastigheter eller del av fastigheter inkluderas i Rating. Council Tax är baserat på bostadens marknadsvärde och Rating baseras på den kommersiella fastigheten eller del av fastighetens aktuella hyresvärde. Årligen bedöms skattens storlek med hänseende av summan de lokala myndigheterna förväntas spendera på samhällstjänster. Det svenska fastighetstaxeringssystemet skiljer sig i flera hänseenden gentemot det engelska och walesiska, dock kan Sverige lära av England och Wales i flera aspekter. Englands och Wales redovisning av hur fastighetsskatten används kan enkelt ses på de lokala myndigheternas hemsidor. Avgifter vid medvetet undanhållande av uppgifter gällande fastighetsdeklaration kan ge en mer rättvis bild av fastighetens värde. Sverige lägger mer resurser på värderingen medan Englands och Wales resurser läggs på kalkylering och redovisning av skatten.
430

Assessing the knowledge of county extension agents on geotextile applications for agricultural practices in Oregon and Idaho

Brown, Linda Lee 04 November 1992 (has links)
The purpose of the study was to assess county extension agents' knowledge of geotextiles; to determine their current level of information and their location on an adoption-diffusion curve; and to determine the agents' attitudes toward the potential use of geotextiles in agriculture, specifically in soil erosion control. A questionnaire was designed to investigate the extension agents' basic knowledge of geotextiles and current uses; and through a self-rating selection, to determine their position on an adoption-diffusion curve. The 30- item questionnaire also incorporated measures determining the agents' attitude toward, and perception of potential for, geotextile use in agricultural practices. The questionnaire was mailed to all 122 county extension agricultural, horticultural, and farm management agents in Oregon and Idaho. A total of 92 usable replies (75.4%) were received and included in the study. Descriptive statistics were employed in the analysis of the individual questions and the chi-square test was used in the analysis of nominal data for all hypotheses. The level of significance was set at .05. The development of a profile of the agents' knowledge of basic geotextile functions showed the agents were most familiar with landscape fabric; they were first introduced to the fabrics through commercial literature and extension agents/specialists; and they were first made aware 2-5 years ago. The most important project which used a geotextile in the agent's county(ies) was most frequently designed and installed by a farmer or rancher, in use less than five years, and increased productivity immediately or within one growing season. A significant relationship was found to exist between the agents' self-rating of their level of knowledge and their area of expertise. The horticultural agents' self-rating of their level of knowledge of agro-textiles was most often cited as "moderate." The crops and combination agents claimed to have "very little" knowledge and the livestock agents said "very little" or "none." Significant relationships could not be established between the agents' self-rating of their level of knowledge and the most prevalent farm or ranch land use in their county; their length of employment; and their attitude toward, or perception of, geotextile use in agricultural practices. No significant relationship could be confirmed between the curve created by the agents' knowledge and Rogers' (1958, p. 351) adoption-diffusion curve. Because agro-textiles are a relatively new product, complete adoption has not yet taken place. Therefore, the agents' curve is not expected to be normal. Results showed the major benefits in using agro-textiles were "increased productivity" and "dollars saved." Other benefits included: the savings of water and time; and the control of frost and increased soil warmth, which led to earlier harvests, longer seasons, and less loss of crops. The real and/or perceived barriers against the use of agro-textiles most cited were "too expensive" and "not cost effective." / Graduation date: 1993

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