1 Receipt lottery Abstrakt The thesis deals with the receipt lottery, which the Ministry of Finance has introduced as a tool to make customers more motivated to accept receipts, thereby making tax collection more efficient. Even though the receipt lottery has been in place for only half a year to the date of writing this thesis, the thesis analyses and evaluates the above ideas of the Ministry of Finance. The diploma thesis examines the hypothesis whether the receipt lottery leads to better and more efficient tax collection. The thesis is divided into three parts. The first part deals with the Constitutional Court judgment related to the electronic records of sales. It focuses mainly on the reasoning of the judgment in the parts which influence the receipt lottery. The second part of the thesis is the most analytical. First, it examines whether the receipt lottery is a gambling game and on what principle it works. Next chapters in this part of the thesis describe a condition for participation in the receipt lottery. This part does not only compare the cost of the receipt lottery and the state's contribution, but it also compares the customers' participation in the receipt lottery itself and the benefits from participating. In order to determine the popularity of the receipt lottery, a survey is used, the...

經由本研究的實證結果顯示，獲得以下七大結論： 1.有意願發行海外存 託憑證之公司佔30.8% ；有意願發行海外可轉換公司債之公司佔46.2% 。 2.發行動機主要可分成五大類：ぇ增加資金籌募彈性(56.2%)。 え提 昇國際知名度(43.7%) 。ぉ國內市場胃納量有限(37.5%) 。お發行價格較 高 (31.3%) 。か資金成本低(31.3%) 。 3.有意願採用海外存託憑證及無 意願採用海外存託憑證的兩群上市公司，在產資總額、海外投資額等構面 上有顯著的差異，顯示公司規模及海外投資額較大者，有較高的發行意願 ；在產業別上則無顯著差異，原因為很多公司紛紛進行多角化，使各產業 間的差別並不那麼明顯，並且國際貿易為多項產業的重心，均對外資有相 當的需求，加上樣本數不足等原因，使發行意願在各產業間並不明顯。 4.選擇海外存託憑證與海外可轉換公司債的兩種公司，在負債比率、獲利 能力、成長率、發行額上皆無顯著差異。再根據深度訪談發現，決策者與 主要股東的心態、現行法令、資金用途的性質、國際資金市場之榮枯、其 他籌資工具特性等多項變數，皆綜合影響企業海外籌資決策。 5.在最合 宜的兌回設計上，有75% 的公司認為以退回現金最好，另有56.2 % 的公 司認為兌回部份不用再發行，總合而言，有43.7% 的公司認為現行的做法 很好。 6.發行海外存託憑證能取得較高發行價格的原因，主要有三：ぇ 國內外承銷制度的不同，使能獲得較高的發行價格。え提供國際投資者交 易的便利性。ぉ看好台灣股市發展。 7.訂價時主要的考慮因素，有75% 的公司認為現行股價最重要。

This thesis is to explore the associations between two major factors and the pricing policy of the Depositary Receipt (DR) from the past experiences of Taiwanese listed companies. We first apply regression models to investigate the relationship between the first factor, the percentage change of the stock prices in that year of Taiwan Stock Exchange (TWSE) and the premium/discount in pricing DR. Then, we examine the connection between the second factor, the percentage change of the issuing companies¡¦ stock prices within the past 180 calendar days in TWSE prior to the offering of DR and it¡¦ final pricing. We also interviewed several financial experts to collect the industry norms on the pricing strategies of DR in order to help the future issuers meet their expectations. We have concluded the following: 1. With the significance level of 95%, there is no linear relationship between the final pricing of DR and the percentage change of the stock prices of TWSE. 2. With the significance level of 95%, there is also no linear relationship between the final pricing of DR and the percentage change of the issuer¡¦s stock prices for the past 180 days. 3. With the significance level of 95%, there exists very significant negative linear relationship between the final pricing of DR and the percentage change of the issuer¡¦s stock prices for the past 180 days, if we exclude all the cases of enjoying premium in DR pricing and all the stock prices that have a percentage increase over 170% prior to the offering of DR. 4. The best pricing policy for a company to issue a DR is to sign a contract with the bookrunner in which the limited discount percentage of DR¡¦s offering is guaranteed.

Made available in DSpace on 2015-04-11T13:41:04Z (GMT). No. of bitstreams: 1 maria jose.pdf: 5879323 bytes, checksum: 270e7295b250b7ce7b36ed6e1fce00e8 (MD5) Previous issue date: 2013-06-13 / The research focuses on the effectiveness of corporate communication at Embrapa community Tarumã-Mirim, in the metropolitan area of Manaus, where actions are taken technology transfer that seek to enhance the exchange of knowledge between researchers and farmers. This is a case study of a qualitative nature and aims to discuss the communication process from the perspective of popular science. Identified farmers in the selected community, and verify that the technical and scientific information interfere in the local reality and if indeed happens compatilhamento knowledge. To gather this information, we apply methodological procedures via techniques such as direct observation and in-depth interviews with key segments involved in the generation of information / scientific knowledge. We conducted survey and analysis of official documents and reports, as well as the observation of social encounters between actors. The study was based on theoretical Mauro Wolf, Jesús Martín- Barbero and Nestor Garcia Canclini, studies that have received the information in rural areas, and we discuss about the networks and systems from the perspective of Humberto Maturana, Francisco Varela and Fritjof Capra. We verified the hypothesis that the model adopted has enabled better use of scientific-technical information and subsequent adoption of the same, because farmers could opine, suggest or rule out agricultural technologies as a vocation and interest of the group. / A pesquisa concentra-se na efetividade da comunicação institucional da Embrapa no Assentamento Tarumã-Mirim, na zona metropolitana de Manaus, onde são realizadas ações de transferência de tecnologia que buscam valorizar a troca de saberes entre pesquisadores e produtores rurais. Trata-se de um estudo de caso de natureza qualitativa e tem por objetivo discutir o processo de comunicação na perspectiva da divulgação científica. Identificamos os produtores rurais da comunidade selecionada e verificamos que as informações técnicocientíficas interferem na realidade local e de fato acontece o compartilhamento de saberes. Para colher essas informações, aplicamos procedimentos metodológicos por meio de técnicas como a observação direta e a entrevista em profundidade com os principais segmentos envolvidos na geração da informação/conhecimento científico. Realizamos levantamento e a análise de documentos e relatórios oficiais, bem como a observação de encontros sociais entre os atores. O estudo foi baseado nos teóricos Mauro Wolf, Jesús Martín-Barbero e Nestor Garcia Canclini, que possuem estudos de recepção da informação no meio rural, e abordamos sobre as redes e sistemas sob a ótica de Humberto Maturana, Francisco Varela e Fritjof Capra. Constatamos a hipótese de que o modelo adotado possibilitou maior aproveitamento das informações técnicas-científica e posterior adoção das mesmas, pois os agricultores puderam opinar, sugerir ou descartar tecnologias agrícolas conforme a vocação e interesse do grupo.

In many Western countries and elsewhere, agriculture commodity exchanges have been in existence for centuries. However, Africa did not follow the same route for various reasons. The main reason is that commercial production of basic agricultural commodities considerably lagged that of its counter parts in the Western world. By the time commercial production became a significant factor, the philosophy of government controlled marketing was already entrenched in many of these countries. It was only in the mid-1990’s after the demise of communism and the abolishment of the South African controlled marketing system (not related), that farmers and stakeholders suddenly asked, how should we now go about to market our products, what are the alternatives? Western models were revisited, with commodity exchanges as a possible solution revisited. An urgent need aroused regarding the requirements for the establishment and management of a successful Warehouse Receipt System (WRS). Malawi, is one country that that has a history of government controlled marketing followed by (partial) deregulation in 2006. Despite this, the Agricultural Commodity Exchange for Africa (ACE) was established in 2005, survived and continued to grow. It has now reached a point where it is on the verge of commercially implementing and rolling out a WRS. This has obviously brought forward a number of questions. The most prominent of these are: how do you define a WRS, what are the components of a successful WRS, what are the similarities or differences between the requirements of a successful commodity exchange and that of a WRS? The objective of this study is to determine the importance of a WRS in the success of an agricultural commodity exchange. ACE has advocated for a WRS as an integral part of agricultural trade and financing since its incorporation in 2006. However, Malawi does not have a regulatory framework for warehouse receipts (WRs) so the system has to be built on contractual relationships between grain depositors, storage operators, financial institutions and ACE. Given that various commodity exchanges have been in operation throughout Africa for more than a decade with various degrees of success, sufficient literature is available on the subject matter. Much effort was made to obtain all relevant documentation, trusting that some valuable lessons are to be gleaned from these documents. This study briefly looked at the recent history on the establishment of commodity exchanges in Eastern and Southern Africa and the importance of a WRS and the role that warehouse receipt financing has played in their development. The objective was to learn from their experience and/or mistakes and to benefit from their success. Over recent years, the role, benefits and in some cases, the reasons for the failure of commodity exchanges in Africa, have extensively been researched. The study captures some of the invaluable observations made by many experts in this subject field. Aspects dealt with include, inter alia, the benefits of a successful WRS and a commodity exchange. This study deals with the requirements of a WRS, followed by the rules. The latter have been revisited and evaluated for Malawi, given its unique circumstances and the ever changing environment. Many of the processes have been visually depicted in a set of flow charts. This is followed by an analysis of the bank credit policies and procedures required for financing the WRs. As elaborated and included in the annexures, a draft product proposal has been compiled for bank product managers to submit to their respective credit policy committees seeking approval for the product. The process of financing a warehouse certificate and its redemption is dealt with in detail. In the latter part, this study looked at the role of the insurance companies and best practices followed in other countries. Other aspects highlighted are the corporate structure of ACE, government intervention, the Reserve Bank of Malawi (RBM), the IT structure, marketing, price information and arbitration. The study concludes that a well-designed and custom made WRS (for ACE) depends on various components. They are an online trading system, warehouse receipt (WR) financing, insurance, generic grading regulations and registered warehouses. ACE would struggle to grow and functions properly without a successful WRS. ACE could overcome many other obstacles such as inappropriate government interference, export restrictions, etc. However, ACE needs to be operationally competent and for ACE this is tied to a successful WRS. If ACE could succeed, it will serve as a case study for other countries and exchanges in the region to learn from. Lastly, a series of recommendations are made. The recommendations deal with findings from the study that needs to be addressed. Some issues are urgent and others may be dealt with over the longer term. Certain issues fell outside the scope of this study but still deserve attention. / Dissertation (MSc(Agric))--University of Pretoria, 2013. / Agricultural Economics, Extension and Rural Development / unrestricted

Sustainability is a hot topic now, where we try to solve problems that puts a strain on ourenvironment. While many focus on solution concerning how we consume today, there is alsoa need to look at the smaller target. Receipts are one object that have consequences both forenvironmental disruption and for concerns of human health, because of the substance that isused in the production of receipts. This thesis lifts the environmental and health issues thatreceipts has today and suggests a better, more environmentally friendly, available solution, adigital receipt, by using theories related to sustainability. Furthermore, a qualitative study isused to explore and identify a suitable solution for the task. Questionnaires and interviewshave been conducted to elevate and strengthen the solution to the design proposition through auser perspective. The result is a suggestion of a digital receipt and showcase the theory laiddown for the end design. Finally, the different problems and opportunities of the proposedsolution has been discussed for further research.

With the progress of data handling methods and computing power comes the possibility of automating tasks that are not necessarily handled by humans. This study was done in cooperation with a company that digitalizes receipts for companies. We investigate the possibility of automating the task of finding anomalous receipt data, which could automate the work of receipt auditors. We study both anomalous user behaviour and individual receipts. The results indicate that automation is possible, which may reduce the necessity of human inspection of receipts. / Med de framsteg inom datahantering och datorkraft som gjorts så kommer också möjligheten att automatisera uppgifter som ej nödvändigtvis utförs av människor. Denna studie gjordes i samarbete med ett företag som digitaliserar företags kvitton. Vi undersöker möjligheten att automatisera sökandet av avvikande kvittodata, vilket kan avlasta revisorer. Vti studerar både avvikande användarbeteenden och individuella kvitton. Resultaten indikerar att automatisering är möjligt, vilket kan reducera behovet av mänsklig inspektion av kvitton

本研究主要在探討國內公告台灣上市（櫃）公司之盈餘資訊時，海外存託憑證投資人是否也和國內投資人一樣對此訊息有所反應，致使存託憑證的報酬受到國內盈餘資訊公告之影響，以及不同的產業其存託憑證報酬受到國內盈餘公告之影響程度是否有所不同。以國內上市（櫃）公司至1999年年底為止發行海外存託憑證且流通在外者為樣本，研究1999年盈餘資訊於國內媒體報導及交易所公告之資訊內涵，採用Bootstrapping Method進行實證分析。 實證結果發現：（1）『國內媒體公告』和『四月底前向台灣交易所申報公告』之會計盈餘資訊中，稅後盈餘資訊的公告並沒有顯著影響海外存託憑證的價格變動，但是稅前盈餘資訊的公告則顯著地影響海外存託憑證的價格變動。（2）國內媒體公告日的盈餘資訊內涵較高，而國內交易所公告日之盈餘資訊內涵較低。（3）『國內媒體公告日』之電子產業存託憑證價格對於盈餘資訊的反應程度，顯著低於非電子產業之存託憑證價格對於盈餘資訊的反應程度，而『交易所公告日』之電子產業存託憑證價格對於盈餘資訊的反應與非電子產業之存託憑證價格對於盈餘資訊的反應，兩者在程度上沒有顯著差異。

Cette thèse doctorale a pour objet l’étude de la réception de l’Histoire Ecclésiastique de Socrate de Constantinople dans trois œuvres tardo-antiques : l’Histoire Tripartite (HT) de Théodore le Lecteur, composée en grec en 518, l’Histoire Tripartite (HT) de Cassiodore composée en latin (1re moitié du VIe s.), et la première version arménienne de Socrate (« Grand Socrate ») (VIe-VIIe s.). Les œuvres de Théodore et de Cassiodore sont traditionnellement considérées comme de simples compilations alors que le Grand Socrate n’est perçu que comme une traduction. Une double question a guidé notre recherche : comment et pourquoi les auteurs tardo-antiques ont-ils exploité l’Histoire Ecclésiastique de Socrate de Constantinople ? Pour répondre à ces questions, nous avons examiné quel rôle jouait l’œuvre de Socrate dans chacun des trois témoins ciblés, en déterminant préalablement la fonction de ces œuvres « réceptrices » à leur propre époque. Dans les trois témoins analysés, malgré les différences apparentes entre « compilation » et « traduction », l’auteur a procédé à une déconstruction de l’Histoire ecclésiastique de Socrate – son matériel historiographique est disséqué en notices ou en morceaux – et a ensuite arrangé ce matériel, l’a reconstruit selon des critères méthodologiques et historiographiques propres. L’œuvre de Socrate est avant tout une source d’informations sur l’histoire de l’Eglise dont se servent les trois « récepteurs » en vue de créer leur propre récit, original, des mêmes événements. L’entérinement de leur récit ne repose pas sur le respect de la signification historiographique de l’œuvre de Socrate mais sur l’autorité qui émane de l’invocation du nom de son auteur. / This Ph.D. thesis examines the reception of the Church History of Socrates of Constantinople in three late-antique historiographical texts: the Tripartite History (TH) of Theodorus Lector, composed in Greek in 518, the Tripartite History (TH) of Cassiodorus, written in Latin in the first half of the sixth century, and the first Armenian version of Socrates (the so-called « Great Socrates », 6th-7th c.). The works of Theodorus and Cassiodorus are traditionally considered to be mere compilations whereas the Great Socrates was considered a mere translation. The core research question of this thesis is a double one: how and why did these late-antique authors use the Church History of Socrates of Constantinople? In order to answer these questions, I examine the role of Socrates’ work in each of the three historiographical texts under examination in view of the function that each of these new texts fulfilled in their own context. Notwithstanding the differences between a “compilation” and a “translation”, or the clear differences between the HT of Cassiodorus and Theodore, each of our three witnesses has deconstructed the Ecclesiastical History of Socrates, divided it up in separate notices and pieces, then re-arranged the material to reconstruct it according to his own methodological and historiographical criteria. Socrates is above all a source of information for church history, used by all three witnesses with the aim of creating their own, original narrative of the same events. The validity of their narrative does not derive from a respect for the historiographical significance of the work of Socrates but on the authority evoked by his very name.

Submitted by Odilio Hilario Moreira Júnior (odilio@espm.br) on 2016-11-23T14:07:22Z No. of bitstreams: 1 Antonio Helio Junqueira.pdf: 3388447 bytes, checksum: b18b3f23a321b98a985075fd0a0d0bf3 (MD5) / Approved for entry into archive by Odilio Hilario Moreira Júnior (odilio@espm.br) on 2016-11-23T14:08:40Z (GMT) No. of bitstreams: 1 Antonio Helio Junqueira.pdf: 3388447 bytes, checksum: b18b3f23a321b98a985075fd0a0d0bf3 (MD5) / Approved for entry into archive by Debora Cristina Bonfim Aquarone (deborabonfim@espm.br) on 2016-11-23T15:13:43Z (GMT) No. of bitstreams: 1 Antonio Helio Junqueira.pdf: 3388447 bytes, checksum: b18b3f23a321b98a985075fd0a0d0bf3 (MD5) / Made available in DSpace on 2016-11-23T15:14:50Z (GMT). No. of bitstreams: 1 Antonio Helio Junqueira.pdf: 3388447 bytes, checksum: b18b3f23a321b98a985075fd0a0d0bf3 (MD5) Previous issue date: 2009-04-08 / This research aims to describe the communication process dynamics and its connections with symbolic and material consumption, under the reception studies perspective having as its media support the berlinda – a movable reliquary for the main religious icon - of the Círio de Nazaré, in Belém, Pará, Brazil. The research developed was based on the reception analysis of a communication project created by the flower producers of Pará state, and it was materialized in the substitution of traditional yellow and white flowers, imported annually from Brazil’s southeast region, by local tropical products, aiming to give a new signification and valorization to their goods. The field research was carried through October 2008 during the religious and profane events course that constitutes the Círio de Nazaré, and was made feasible by an ensemble of qualitative research practices and instruments that aligned methodological perspectives inspired in ethnographical techniques applied to research in Communication and principles and procedures of the Discourse Analysis. In the Círio de Nazaré social-cultural context and adopting the mediation analysis perspective, especially of the popular in a culture, of the religiousness, and of the different individual social status, it was possible to indicate and discuss the social dynamics of construction of meaning and the its hegemonic legitimization, emphasizing the connections between consumption and the production of identities. And, this way, search success guaranty for the producer’s objectives: the tropical flowers insertion in the daily life of the consumers. / A presente pesquisa tem por objetivo investigar a dinâmica do processo da comunicação e suas articulações com o consumo material e simbólico, sob a perspectiva da recepção, tendo como suporte midiático a berlinda do Círio de Nazaré, em Belém, PA. O trabalho desenvolve-se a partir da análise da recepção de um projeto comunicacional engendrado pelos produtores de flores e folhagens tropicais paraense e que foi materializado na substituição das flores tradicionais da ornamentação da berlinda - brancas e amarelas importadas anualmente da Região Sudeste - pelos produtos tropicais oriundos da produção regional, visando, assim, à ressignificação e à valorização das suas mercadorias. A pesquisa, realizada em campo em outubro de 2008 durante o desenrolar dos eventos religiosos e profanos constituintes do Círio de Nazaré, viabilizou-se pela adoção de um conjunto de práticas e instrumentos de pesquisa qualitativa, que alinhou perspectivas metodológicas inspiradas nas técnicas etnográficas aplicadas à pesquisa em Comunicação e princípios e procedimentos da Análise de Discurso da Linha Francesa. Na ambiência do Círio de Nazaré e adotando a perspectiva analítica das mediações, especialmente do popular na cultura, da religiosidade e das distintivas posições sociais dos sujeitos, tornou-se possível indicar e discutir a dinâmica social da construção dos sentidos e da sua legitimação hegemônica, destacando as articulações entre o consumo e a produção de identidades. E, por esse caminho, buscar garantia de êxito dos objetivos dos produtores: a inserção das flores tropicais no cotidiano dos sujeitos.