土地增值稅主要將自然增值收歸公有，以達地利共享的政策目標。自民國62年改採公告現值制度以來，由於制度及人為因素，使公告現值偏離市價，造成漲價歸私，同時促使土地投機，地價暴漲暴跌，財富分配不均，間接影響整個經濟社會的發展。本文的研究目的，旨在檢討我國土地增值稅稅制的缺點。提出改進方案。 　　本文的研究方法，蒐集自53年實施稅制以來的改革資料，配合稽徵機關的統計資料，作為分析與檢討的依據。並列舉英國、西德、義大利、紐澳及日本等六個國家的稅制，作一比較與評估，以供參考。 　　本文研究範圍，主要以增值稅的稅基為主。包括移轉時之現值，前次移轉現值或原規定地價、其他費用等。其中又以移轉時之現值在漲價總數額中居關鍵地位，因評價標準不同，所得的增值額差距亦大。公告現值雖然簡便，但卻偏離市價；實價課徵雖可正確衡量出稅基，若無整體規劃、估價、金融、仲介制度的配合，亦成空談。 　　本文除介紹土地課稅理論外，並由平均地權與漲價歸公的角度，確立土地增值稅的政策目標，據此探討我國稅制的缺失，歸納如下： 　　1.平均地權漲價歸公係一套完整的制度，但要付諸實施卻有很大的阻力。我國土地增值稅理念上依循平均地權的辦法，實施上又以課稅為主要方法，不但無法漲價歸公，反而弊病叢生。 　　2.民國43年按實價課徵的增值稅，由於客觀環境尚未成熟，法令規定不一及未建立土地估價制度，導致地價混亂，無依循標準而告失敗。 　　3.起而代之的公告現值，不但無法接近市價，反而促使土地投機、房地產價格波動起伏更大，資源扭曲，財富分配不均。如本文所分析的資料顯示，一般買賣案件中，平均有效稅率為46%，若加入「零稅基」的案件，其有效稅率為31.2%，亦即漲價歸私比率68.8%，此仍不包括自用住宅優惠稅率案件在內。實施結果與政策目標背道而馳。 　　實價課徵的採行雖較能達到「漲價歸公」，但在技術上面臨最大的困難就是如何掌握實際的買賣價格。自英、西德、義大利、紐澳及日本等國稅制的比較與評估中，可知技術上的困難可以克服。特別在鼓勵投資，抑制投機方面，英國准許扣除較高的投資成本及投資利潤；義大利對於土地建築期間的增值，不列入課稅範圍；日本更依其持有期間，劃分長期、短期、超短期，課以不同稅率。各有所長，值得借鏡。 　　最後，針對目前增值稅稅制，提出如下建議： 　　1.全面改制按實價課徵，訂定賞施的時間表及步驟。為改制前的各項配合措施，作有計劃的準備。 　　2.修法規定，土地買賣須經中介機構，非經此一機構不能買賣。 　　3.建立健全的估價制度，重視專業人員的培訓。 　　4.改制的過渡時期，如前次成本認定問題，費用扣除比率，房地併售價格劃分，均應審慎處理。 　　5.為防止土地投機，依據持有土地時間長短，課以不同稅率，或開徵「變更使用捐」以因應。加強人民誠實報稅的觀念，發揮自動勾稽的效果。

以哲學的角度來關注自我、他人與世界的關係，可以從各種面向來談論，這其 中包括意識、行動等關鍵概念，柏格森以「生命綿延」為存在的基本單元，在 創造的過程中，融合意識與行動於生命的整體經驗之中。德勒茲的柏格森詮 釋，對此創造過程進行了存有學的奠基，以「虛擬性」為柏格森哲學的最終原 則，形成了一種柏格森主義。本論文試圖延著德勒茲的柏格森詮釋，返回柏格 森的諸文本，考察柏格森與德勒茲詮釋下的柏格森面對虛擬的方式與態度有何 異同，進而呈顯出各自對生命創造的動態存有論之理論特徵與意蘊。從而，可 以藉由對意識與行動處理方式的展開，以更新的態度與眼界去重新面對自我、 他人與世界的關係。 本論文將於第一章概述德勒茲的《柏格森主義》之詮釋脈絡與相關問題；第二 章將帶出與意識及行動相關的身心問題，如何在柏格森的哲學脈絡下轉換為動 態生命之虛擬與現實的問題；第三章將從意識層面處理生命綿延與自由行動之 關係與連結；第四章將從行動層面帶出生命綿延之創造過程的特徵與意義。並 在經過考察之後，於結論提示出柏格森的哲學在德勒茲詮釋之外的其他意涵與 在當代脈絡下的可能發展。 關 / From the philosophical point of view, the relationships between self, others, and world are considered in various ways, which include consciousness, action and other key concepts. Henri Bergson suggested "duration of life" as the basic unity of the existence. In the process of creating , consciousness and action are integrated into the whole experience of life. According to Gilles Deleuze's interpretation of Bergson, the process of creating became the foundation of Bergson’s ontology. The concept of "virtuality" palys the role as the ultimate principle of the philosophy of Bergson, and therefore, the interpretation forms a kind of bergsonism. In this paper, with the context of the Deleuze’s interpretation of Bergson, the author tries to return to the Bergson’s own texts , examine the similar or different points of view and attitudes toward "virtual" between the Deleuze’s interpretation of Bergson and Bergson himself, and then manifest the theorical characteristics and meanings of their dynamic ontologies in life creating. Eventually, after disclosing the operations of consciousness and action, one can get an attitude and a horizon renewed to rehold the relationships between self, others, and world. In the first chapter, it will focus on Deleuze's "Bergsonism", elucidating the context of interpretation and the related issues; in the second chapter, it will bring out that in the context of Bergson's philosophy, how the mind and body issue related to consciousness and action concerns about the issue of dynamic life between virtual and actual.; in the third chapter, from the consciousness side, it will deal with the relationships and connections between duration of life and free act; in the fourth chapter, from the action side, it will deal with the characteristics and meanings in the process of creating of duration of life. After the examinations, the conclusion will suggest the other significations of Bergson’s philosophy except of Deleuze's interpretation and explore the potential developments in the contemporary thinking.

A major challenge faced by project managers is balancing the variables of scope, cost, and schedule. Changes in scope usually result in cost/schedule overruns. Variance in either or both of them creates disorder (typically increases) in the estimated or projected time and cost. Therefore, controlling cost and schedule are two of the most critical aspects of a construction project. This research uses two already existing management theories, specifically Management by Means (MBM) and Management by Results (MBR), and analyzes a case where these two theories are combined with the goal of improving construction practices. This research compares an eight month schedule in a construction project and relates Percentage of Planned activities Completed (PPC) with projected and actual draw (cash) calls. The research analyzes the question of how lean construction PPC captures variance in cost. The research method is based on a literature review, data collection, case study and data interpretation to answer the hypothesis that improvement in PPC over a particular month has a positive correlation with difference between cash calls. Because this research is limited to a time frame of 8 months in a single project, it is not statistically significant. However, this research serves to create a model template or pilot study for a larger study.

The main aim of this study, in which 310 university students participated, is to investigate whether or not computer interfaces offering human-like apologetic error messages influence users&rsquo / self-appraisals of performances and actual performances in the computerized environment. For the study, an online instructional material which includes deliberate design problems leading to user frustration was developed. The study is comprised of three phases. In the first phase, based on the CCSARP (Cross-Cultural Study of Speech Act Realization Patterns) coding manual and the studies conducted with the framework provided by the manual, apology strategy sequences were elicited from Turkish participants. Two of these apology strategy sequences were selected for producing two apology error messages. In addition to these apology messages, one plain computer error message was also developed for experimental control. The second phase of the study was conducted to determine whether these three messages were perceived as apologies. It was found out that the two apology messages were perceived as apologies and the plain computer message was not perceived as an apology. In the third phase these three messages were used to investigate the relationship between mood, self-appraisal of performance and actual performance after the transmission of the apologetic error messages. The findings of this study show that the frequencies of apology strategies preferred in the computerized environment are similar with those utilized in the social context. Statistical analyses also reveal that the influence of apology messages on self-appraisal of performance depends on participants&rsquo / mood state and the contents of the apology messages.

Tyrimo tikslas – nustatyti neurotizmo, ekstraversijos, atvirumo patyrimui, sutariamumo ir sąžiningumo bruožų prognostinę vertę muzikos mokytojų faktiniam ir/ar suvokiamam suderinamumui su savo profesija. Tyrime dalyvavo 174 muzikos mokytojai. Tiriamųjų imtį sudarė 110 (63,2%) moterų ir 64 vyrai (36,8%). Tyrimui atlikti buvo naudojamas J. L. Holland Profesinio kryptingumo klausimynas (1996) (angl. Vocational Preference Inventory), Penkių didžiųjų faktorių inventorius (angl. Big Five Inventory) (John et al., 1991), suvokiamam muzikos mokytojų suderinamumui su profesija nustatyti buvo užduodamas klausimas, tiriamųjų prašant įvertinti savo suderinamumą su muzikos mokytojo profesija. Tyrimo rezultatai parodė, kad didėjant muzikos mokytojų faktinio suderinamumo su profesija išreikštumui, didėja ir suvokiamas suderinamumas su savo profesija. Buvo nustatyta, kad atvirumo patyrimui ir sutariamumo bruožai prognozuoja aukštesnio lygio vyrų muzikos mokytojų faktinį suderinamumą su profesija, tačiau ekstraversijos ir sąžiningumo bruožai neturi prognostinės vertės vyrų muzikos mokytojų faktiniam suderinamumui su profesija. Atvirumo patyrimui bruožas prognozuoja aukštesnio lygio moterų muzikos mokytojų faktinį suderinamumą su profesija, tačiau ekstraversijos, sutariamumo ir sąžiningumo bruožai neturi prognostinės vertės moterų muzikos mokytojų faktiniam suderinamumui su profesija. Tyrimo rezultatai taip pat parodė, kad atvirumo patyrimui bruožas prognozuoja aukštesnio lygio muzikos... [toliau žr. visą tekstą] / The aim of the study was to identify the predictive value of neuroticism, extraversion, openness to experience, agreeableness and conscientiousness features to music teachers’ actual and/or perceived compatibility with the profession. There were 174 music teachers in the study. Research sample consisted of 110 (63,2%) women and 64 (36,8%) men. The study was carried out using Vocational Preference Inventory (Holland, 1996), Big Five Inventory (John et al., 1991), to establish perceived music teachers‘ compatibility with profession, the participants of the study were asked the question, asking to assess their compatibility with the music teaching profession. The results of the study showed, that if increases expression of the actual music teachers’ compatibility with the profession, increases and perceived music teachers’ compatibility with the profession. It was established, that openness to experience and agreeableness features predict a higher level of male music teachers’ actual compatibility with the profession, but neuroticism, extraversion and conscientiousness features have not predictive value to male music teachers’ actual compatibility with the profession. Openness to experience feature predicts a higher level of female music teachers’ actual compatibility with the profession, but neuroticism, extraversion, agreeableness and conscientiousness features have not predictive value to female music teachers’ actual compatibility with the profession. The results of the... [to full text]

Ces vingt dernières années la politique euro-méditerranéenne n’a pas été l’échec amplement commenté dans la bibliographie espagnole et française dans leurs « Think Tanks » atlantistes depuis les premiers accords des années 70, en passant par le processus de Barcelone en 1995, et l’Union de la Méditerranée en 2008. L’objectif était clair, comme nous l’avons constaté dans la documentation officielle tout au long de notre thèse, le contrôle de la Méditerranée empêchant que des politiques indépendantes n’apparaissent. La stratégie élaborée depuis Bruxelles s’est clairement alignée avec Washington. Les petites divergences existantes entre eux pendant l’invasion de l’Irak en 2003 ont disparu avec les accords signés sur la Stratégie Européenne de Sécurité, de façon à agir de manière coordonnée face aux pays riverains de la Méditerranée qui n'ont pas signé les accords d'Association, qui n’étaient pas membres du Dialogue Méditerranéen de l'OTAN, sans oublier l’importance d’Israël, comme acteur régional en Méditerranée, agissant en tant que responsable du génocide de la population palestinienne et du contrôle des autres pays de la région qui ont refusé de signer les accords de paix, conçus dans le Plan Yinon, en vertu de la stratégie de « Diviser pour régner ». De la même façon, on analysera le rôle de l'Espagne, qui a eu une tâche importante dans la construction de la politique euroméditerranéenne durant les années 90. À Madrid, en 1991, on a célébré la Conférence pour la Paix au Moyen Orient entre Israéliens et Palestiniens et, en 1995, le PB, la nouvelle feuille de route à suivre par l'UE afin de créer une association globale dans la Méditerranée. / In recent years the Euro-Mediterranean policy failure has not been widely quoted in the Spanish and French literature in their Think Tanks from the first agreements in the 70s, through the 1995 PB and the UpM in 2008. The objective as we have verified in the official documentation of the thesis is the control of the Mediterranean to prevent the emergence of independent policies. The strategy developed from Brussels is clearly aligned with Washington. Small divergences between them during the invasion of Iraq in 2003 disappeared with the agreements signed in the European Security Strategy, to act in a coordinated manner against those countries bordering the Mediterranean who did not signed the Association Agreements, not even members of the NATO’s DM. Not forgetting the importance of Israel as a regional figure in the Mediterranean, acting as supress of the Palestinian population and controlling other countries in the region who refuse to sign peace agreements, designed in the Yinon Plan, under the strategy of divide and rule. Likewise we analyze Spain’s role in the construction of the Euro-Mediterranean policy during the nineties. It was held in Madrid in 1991, the peace conference between Israelis and Palestinians in 1995 held the PB, the new path to be followed by the EU in the region for the creation of a global partnership in the Mediterranean. / En los últimos años la Política Euromediterránea no ha sido el fracaso ampliamente citado en la bibliografía española y francesa en sus Think Tanks. Desde los primeros acuerdos en la década de los 70, pasando por el PB de 1995 y la UpM en 2008. El objetivo claro como hemos constatado en la documentación oficial de la tesis es el control del Mediterráneo impidiendo el surgimiento de políticas independientes. La estrategia elaborada desde Bruselas está claramente alineada con Washington. Las pequeñas divergencias existentes entre ambos durante la invasión de Iraq en el año 2003 desaparecieron con los acuerdos rubricados en la Estrategia Europea de Seguridad, para actuar de forma coordinada frente a aquellos países de la ribera mediterránea que no firmaron Acuerdos de Asociación, ni eran miembros del DM de la OTAN, ni aceptaban las rutas de tránsito energético diseñada desde las agendas occidentales. Sin olvidar la importancia de Israel, como actor regional en el Mediterráneo, actuando como represor frente a la población palestina y controlando el resto de países de la región que se nieguen a firmar Acuerdos de Paz, diseñados en el Plan Yinon, bajo la estrategia de divide y vencerás. Del mismo modo analizaremos el papel de España que ha ejercido una labor importante en la construcción de la política euromediterránea durante la década de los noventa. En Madrid se celebró, en 1991, la Conferencia de Paz entre israelíes y palestinos y en 1995 se llevó a cabo el PB, la nueva ruta a seguir por la UE en la región para la creación de una asociación global en el Mediterráneo.

Text in Afrikaans / A study of the philosophical and historical foundations of infinity highlights the problematic development of infinity. Aristotle distinguished between potential and actual infinity, but rejected the latter. Indeed, the interpretation of actual infinity leads to contradictions as seen in the paradoxes of Zeno. It is difficult for a human being to understand actual infinity. Our logical schemes are adapted to finite objects and events. Research shows that students focus primarily on infinity as a dynamic or neverending process. Individuals may have contradictory intuitive thoughts at different times without being aware of cognitive conflict. The intuitive thoughts of students about both the actual (at once) infinite and potential (successive) infinity are very complex. The problematic nature of actual infinity and the contradictory intuitive cognition should be the starting point in the teaching of the concept infinity. / Educational Studies / M.Ed. (Mathematic Education)

Dagens överkonsumtion har resulterat i förödande problem för både natur och oss själva. En av alla lösningar till att minska problemet är att tillverka och erbjuda etiskt korrekta produkter till konsumenter. Men trots att intentionen att köpa dessa produkter har ökat hos konsumenter, genomförs inte dessa köp. I samma veva som konsumtionen förändrats har en ny generation vuxit upp och blivit redo att konsumera - Generation Z. Generation Z skiljer sig från andra generationer i både attityd och handlande. De ägnar stor tid åt sociala medier där de utvecklar sina nätverk, ökar sin kunskap och finner inspiration. Om dagens forskning har rätt om denna generation, är det de som har möjlighet att vända den onda trenden med överkonsumtion och få konsumenter att handla på ett mer etiskt korrekt sätt. Syftet med studien är att undersöka hur generation Z uppfattar vad som visas på sociala medier, samt hur denna information sedan används i praktiken. Detta undersöks för att se om sociala medier kan påverka generation Z till att genomföra fler etiskt korrekta köp. Med ett synsätt baserat på en teori som säger att det finns ett gap mellan etisk intention och genomförande, är det därför viktigt för både kunder och företag att förstå vad det är som påverkar konsumenter till att faktiskt genomföra ett köp. Om denna kunskap inte uppdagas, kommer problemet kvarstå. Forskning på generation Z är idag väldigt begränsad, på grund av detta har en kvalitativ tvärsnittsdesign med semistrukturerade gruppintervjuer genomförts. Val av metod härleds till att den var bäst lämpad för att uppnå en djup förståelse om ämnet under en kort tid. Undersökningen baseras på fyra fokusgrupper med tre till fem respondenter i varje grupp, totalt 17 personer. Intervjuerna ägde rum i Borås och utfördes på kvinnor i åldern 16-25 år. Utifrån resultatet från empirin och analysen kunde trovärdiga slutsatser om generation Z och dess användning av sociala medier dras. Generation Z använder sig frekvent av sociala medier. De främsta användningsområdena är för att hålla kontakten med omvärlden, inspireras och hämta information. Dessa användningsområden varierar beroende på vilken plattform som används. Nyheter som prioriterades på sociala medier var sådant som snabbt fångade intresset och var lättillgängligt att läsa. Det var också av vikt att informationen kom från en trovärdig källa. Gällande reklam från influencers på sociala medier var det också viktigt att produkten kunde kopplas till personen i fråga, det vill säga även här behövde källan vara trovärdig. Hos generation Z var gapet mellan intention och genomförande av etiskt korrekta köp påtagligt. Slutsatserna som drogs från intervjuerna var att sociala medier bör användas som ett verktyg för att minska gapet då det påverkar konsumenter till hög grad. Majoriteten av respondenterna ville genomföra etiskt korrekta köp, men hänvisade till diverse faktorer som påverkade genomförandet. Främst var okunskap anledningen till att mindre “bra” köp gjordes. Antalet etiska köp kan ökas genom snabbläst information om hållbarhet på sociala medier. / Today's overconsumption has resulted in devastating problems for both nature and ourselves. One of many solutions to reducing the problem is to manufacture and offer ethically correct products to consumers. But even though the intention to buy these products has increased amongst consumers, these purchases are not implemented. At the same time as the consumption changes, a new generation has grown up and are now ready to consume - Generation Z. Generation Z differs from other generations in both attitude and action. They spend a lot of time on social media where they develop their networks, increase their knowledge and find inspiration. If today's research is right about this generation, they are able to reverse the evil trend of overconsumption and make consumers act more ethically correct. The purpose of the thesis is to investigate how generation Z perceives what appears on social media, and how this information is then used in practice. This is investigated to see if social media can affect generation Z to implement more ethically correct purchases. With an approach based on a theory that says there is a gap between ethical intention and implementation, it is therefore important for both customers and companies to understand what it is that influences consumers to actually conduct a purchase. If this knowledge is not discovered, the problem will persist. Research on generation Z is today very limited. Because of this, a qualitative cross-sectional design with semi-structured group interviews has been conducted. The choice of method was found to be best suited to obtain a deep understanding of the subject in a short period of time. The survey is based on four focus groups with three to five respondents in each group, a total of 17 people. The interviews took place in Borås and were performed on women in age 16-25 years. Based on the empirical results and the analysis, credible conclusions about generation Z and its use of social media could be drawn. Generation Z uses social media frequently. The main uses are to keep in touch with the outside world, inspire and retrieve information. These uses vary depending on the platform. News that were prioritized on social media were those that quickly caught the interest and were easy to read. It was also important that the information came from a credible source. Regarding advertising from influencers on social media, it was also important that the product could be linked to the specific person. So, even here the source needed to be credible. Amongst generation Z, the gap between intention and implementation of ethically correct purchase was significant. The conclusions drawn from the interviews were that social media should be used as a tool to reduce the gap, as it highly affects consumers. The majority of respondents would do ethically correct purchases, but referred to various factors that influenced implementation. Mainly, lack of knowledge was the reason why less "good" purchases were made. The number of ethical purchases can be increased by fast-paced information on sustainability at social media. This thesis is written in Swedish.

This thesis is mainly focused on the analysis of the selected service facilities in Trebon (Aurora Spa and Berta Spa) and the proposal of optimal development plan for maintaining competitiveness in Berta Spa. The importace of the thesis consists in the diagnostic level and quality of services provided in these facilities. The thesis is carried out analyzing market conditions, the internal environment of the spas. In order to elaborate this thesis 139 questionnaires in the survey were obtained and structured interviews with the staff of the spas were conducted. The purpose of this thesis is also summarize the observations of the spa and wellness trends, proposing the possibility of other services including cost calculation. The observations can serve as a basis for future studies and help to develop a supply of spa facilities in Trebon.

This thesis on the topic of Technology verification in the field of wheel excavators and its excavations in the first general part deals with the analysis of the work carried out on the construction site. Wheel excavator analysis tools have been developed and used. The study included ?wheel excavators and the technical parameters and analysis with the binding on the size category of wheel excavators?. The second part of the work deals with the evaluation of the results of the data collection for the determination of the actual times of working wheel excavators; and resultant cycles, depending on the work carried out. In addition, there are factors that affect the intended performance wheel excavators and how it works in the implementation of specific operations. Part of the work is the determination of the values of the correction coefficients for the calculation of the actual performance and the determination of the actual wheel excavators, and subsequent analysis of the excavators? performance dependent upon carried out working operations. In conclusion, on the results gained from the analytical process, proposals and guidelines for the optimal use of wheel excavators within the construction industry have been attained.