Housing competes with other basic necessities for the limited resources of a society. Social policy reflects the priority placed on these basic needs by the state as well as citizens. The purpose of this study is to examine citizen housing solution preferences and explore how these preferences can be used to create more effective housing policies. In this research, informants focused on three housing solutions: 1) complete state provision, 2) complete free market provision, or 3) a combination of limited state assistance with community participation. My case studies of Esperanza Andina, Chile and Cayo Hueso, Cuba investigate the resident's views on the roles of the state, the market and citizens for housing provision and attainment through unstructured interviews. Despite having two different political economies, the residents in both of these communities preferred a mixture of state assistance and community participation for their housing solution. The finding of this study reinforces some of the most recent literature on the importance and effective results of community participation. In Chile, sixteen years of authoritarian rule hampered a strong history of citizen action for social needs. With a return to electoral democracy in 1990, citizens in Esperanza Andina are organizing more effectively to participate in the fulfillment of their housing needs and preferences. In Cuba, Castro's centralized Socialist government has allowed little citizen input to influence the provision of overall social needs. However, citizens in Cayo Hueso are organizing to represent and fulfill their own housing needs and preferences. / Master of Urban Affairs

published_or_final_version / Urban Planning / Master / Master of Science in Urban Planning

The purpose of this study was to determine differences in satisfaction of public university Resident Assistants (RAs) with regard to several job satisfaction factors identified on the Resident Assistant Satisfaction Survey (RASS), specifically as compared to Casey’s (2009) normative sample of RAs in privatized university housing. The RASS outlined eight Employment Aspect Factors and three Criterion Factors to determine RA job satisfaction. This study also determined if there were differences in job satisfaction for public university RAs based on gender, racial ethnic identification, or academic class standing. Resident Assistants from three Research I Florida institutions in the United States completed the RASS. There has been very little research identifying the factors influencing job satisfaction of paraprofessional RAs, specifically at Florida public institutions of higher education and as compared to a privatized university housing Company. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015 / FAU Electronic Theses and Dissertations Collection

published_or_final_version / Housing Management / Master / Master of Housing Management

Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.

The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties.

This Master thesis examines the role of resident empowerment in rural nature tourism in shaping the relations between how residents engage with local places and local nature stewardship in Plouguerneau, France. Through a conceptual framework that includes the concepts of empowerment, place attachment, care for nature, and nature stewardship, the study models the effect of place attachment and care for nature on resident stewardship attitudes and how resident empowerment in tourism mediates this relationship. The theoretical underpinnings of social exchange theory (SET) and nature’s contributions to people (NCP) theory are employed to provide a comprehensive understanding of these relationships. The study employs a mixed-method approach, including online and door-to-door surveying. To analyze the results, partial least square structural equation modeling (PLS-SEM) was used. The findings suggest that place attachment is not a significant predictor of empowerment through tourism or nature stewardship as only place identity was predicting political empowerment and environmental citizenship. This finding challenges the assumption that strong place attachment necessarily leads to empowerment from tourism and nature stewardship. Therefore, it highlights the need for a more nuanced understanding of the factors that motivate residents to engage in environmentally responsible behaviors. The results also show that care for nature is significantly predicting both empowerment from tourism and nature stewardship. Furthermore, the study reveals that tourism can be a powerful tool for empowering local communities and enhancing their sense of responsibility towards the environment. Specifically, the findings suggest that involving residents in tourism decision-making processes can promote their engagement in environmental citizenship. Overall, this thesis contributes to our understanding of how tourism can contribute to local nature stewardship in rural communities by empowering residents to take an active role in caring for their natural environment.

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