This study explores the applicability of the top-down target costing (TC) method in the Taiwan real estate development industry by considering one new element ¡V creating buyer¡¦s perceived product value. The top-down method determines the target costs by subtracting target profit from less controllable sales price. It has been extensively studied in the context of assembly manufacturing industries. On the other hand, the real estate developers produce more heterogeneous products in monopolistically competitive market conditions. In order to adapt to this different user group, TC as an accounting and strategic management tool is expected to have unique characteristics once adopted in the real estate development industry. This study adopts a descriptive research design. By presenting evidences gathered from six real estate development firms it sheds lights on how the creation of buyer¡¦s perceived product value can be embedded into the target costing mechanism. By examining nine propositions, the study confirms the modified TC model is effective in stabilizing profits due to its focus on creating buyer¡¦s perceived product value. The contributing factors include the ability to charge premium prices as well as effective cost reductions. The findings revealed three unique characteristics of real estate development industry which may influence the adoption of TC model. Firstly, due to stronger bargaining power of the buyers and land owners as well as low entry barriers, the users of TC framework strive towards providing added product value higher than the product price in order to sustainably charge premium prices. It supplements the traditional accounting and strategic management literature in which expected profit margins were primarily achieved by managing costs. The study also reveals that the TC framework is more compatible with the differentiator and confrontational marketing strategies in real estate development industry. Secondly, the modified TC framework may better facilitate firms¡¦ profitability objectives especially during economic recessions. Thirdly, TC is more applicable at preliminary stages of product planning e.g. land investigation, but is less effective for component- level cost management due to certain market and operational limitations. Given the different needs of the property developers, the adaptation of the top-down target costing model in Taiwan real estate development industry is characterized by emphasizing on the creation of the buyer¡¦s perceived product value, as opposed to a pure cost focus in previous target costing literatures.

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The dissertation thesis describes the methods of calculation of the VAT gap. VAT gap is the difference between the theoretical VAT liability in the whole economy and the accrued VAT receipts. It is expressed in relative terms to the theoretical VAT liability and it approximates the amount of the VAT evasion. The VAT gap in the Czech Republic in the years 2002 to 2010 ranges in average from 16 to 17 %. It is steadily increasing from 11 % to 26 % during the last 5 years of the relevant period. Furthermore, the thesis also analyses the determinants of the VAT gap in the EU member states in the years 2000 to 2006. The share of VAT on total tax revenues and the Tax quota were identified as main tax factors that reduce the VAT gap. On the other hand, the complexity of the VAT system, expressed by the number of VAT rates, the difference between them and the number of preliminary questions to the European Court of Justice, increases the VAT gap. Further significant factor influencing the VAT gap in the negative direction is the Corruption perception Index.

Em um período de mudanças climáticas e restrições a emissões cada vez maiores, é importante focar o desenvolvimento das nações na direção de uma economia de baixo carbono. O elevado consumo de combustíveis fósseis gera danos que atingem escalas globais, regionais e locais e põem em risco o suprimento de longo prazo no planeta. O presente trabalho tem como objetivo analisar o desempenho dos principais setores industriais brasileiros considerando seus respectivos consumos energéticos e contribuições para aspectos sociais e econômicos do país. Além disso, busca-se mensurar os benefícios ambientais, no que diz respeito à emissão de CO2, resultante da alteração de energéticos nos setores industriais de menor desempenho e discutir políticas públicas que visam estimular a utilização de fontes de energia mais limpas. Para atingir o objetivo proposto, foi realizada a análise e quantificação da potencial contribuição ambiental que a alteração da matriz energética dos setores com menor desempenho em relação à sua contribuição para o desenvolvimento sustentável, pode fornecer. Para determinar o desempenho dos setores foi utilizada a Análise Envoltória de Dados (DEA). Os resultados deste estudo indicaram que o setor metalúrgico e o setor de não metálicos são os que possuem o menor desempenho, considerando as variáveis selecionadas. Já para medir as emissões de CO2 dos principais combustíveis utilizados nos setores de menor desempenho foi utilizado o método Top-Down proposto pelo IPCC. A análise indicou que, apesar do carvão vegetal ser o segundo emissor de CO2, ele pode contribuir para a redução do aquecimento global, desde que seja proveniente de mata de reflorestamento destinada para a atividade industrial. Por fim, foi realizada uma breve discussão sobre as políticas públicas voltadas a este energético. / In a period of climate change and of an increasingly restriction of emissions, it is pivotal to focus on a development by countries towards an economy revolved on low carbon dioxide levels. The high consumption of fossil fuels results in damages on a global, regional and local level threatening long-term supply in our planet. This work has as its objective to analyze the performance of the main Brazilian industrial sectors considering their energy consumption and contributions to social and economic aspects of the country. In addition, will be measure the environmental benefits, in terms of CO2 emissions, resulting from fuel substitution in the industrial sectors of lower performance and discuss public policies aimed at stimulating the use of cleaner energy sources. So as to achieve this objective, an analysis and measurement assertion of the potential environmental contribution that a change of the energy matrix, of the sectors with lower performance as regards to its contribution to sustainable development of the country, may provide was performed. Data Envelopment Analysis (DEA) was used to determine the efficiency of the sectors. The results of this study indicated that the metallurgical and nonmetallic sectors are the ones that have the lowest performance industrial in terms of sustainable. For the measurement of CO2 emissions for each major fuel used in the sectors with lower performance, the Top-Down method proposed by the IPCC was used. This analysis indicated that, although charcoal is the second fuel in sectors that emit more CO2, it can contribute to the reduction of global warming since it comes from forest reforestation destined for the activity industrial. Finally, a brief discussion about public policies on this fuel was held.

Em um período de mudanças climáticas e restrições a emissões cada vez maiores, é importante focar o desenvolvimento das nações na direção de uma economia de baixo carbono. O elevado consumo de combustíveis fósseis gera danos que atingem escalas globais, regionais e locais e põem em risco o suprimento de longo prazo no planeta. O presente trabalho tem como objetivo analisar o desempenho dos principais setores industriais brasileiros considerando seus respectivos consumos energéticos e contribuições para aspectos sociais e econômicos do país. Além disso, busca-se mensurar os benefícios ambientais, no que diz respeito à emissão de CO2, resultante da alteração de energéticos nos setores industriais de menor desempenho e discutir políticas públicas que visam estimular a utilização de fontes de energia mais limpas. Para atingir o objetivo proposto, foi realizada a análise e quantificação da potencial contribuição ambiental que a alteração da matriz energética dos setores com menor desempenho em relação à sua contribuição para o desenvolvimento sustentável, pode fornecer. Para determinar o desempenho dos setores foi utilizada a Análise Envoltória de Dados (DEA). Os resultados deste estudo indicaram que o setor metalúrgico e o setor de não metálicos são os que possuem o menor desempenho, considerando as variáveis selecionadas. Já para medir as emissões de CO2 dos principais combustíveis utilizados nos setores de menor desempenho foi utilizado o método Top-Down proposto pelo IPCC. A análise indicou que, apesar do carvão vegetal ser o segundo emissor de CO2, ele pode contribuir para a redução do aquecimento global, desde que seja proveniente de mata de reflorestamento destinada para a atividade industrial. Por fim, foi realizada uma breve discussão sobre as políticas públicas voltadas a este energético. / In a period of climate change and of an increasingly restriction of emissions, it is pivotal to focus on a development by countries towards an economy revolved on low carbon dioxide levels. The high consumption of fossil fuels results in damages on a global, regional and local level threatening long-term supply in our planet. This work has as its objective to analyze the performance of the main Brazilian industrial sectors considering their energy consumption and contributions to social and economic aspects of the country. In addition, will be measure the environmental benefits, in terms of CO2 emissions, resulting from fuel substitution in the industrial sectors of lower performance and discuss public policies aimed at stimulating the use of cleaner energy sources. So as to achieve this objective, an analysis and measurement assertion of the potential environmental contribution that a change of the energy matrix, of the sectors with lower performance as regards to its contribution to sustainable development of the country, may provide was performed. Data Envelopment Analysis (DEA) was used to determine the efficiency of the sectors. The results of this study indicated that the metallurgical and nonmetallic sectors are the ones that have the lowest performance industrial in terms of sustainable. For the measurement of CO2 emissions for each major fuel used in the sectors with lower performance, the Top-Down method proposed by the IPCC was used. This analysis indicated that, although charcoal is the second fuel in sectors that emit more CO2, it can contribute to the reduction of global warming since it comes from forest reforestation destined for the activity industrial. Finally, a brief discussion about public policies on this fuel was held.