The final thesis focuses on the influence of transfers on the budget and the budget management of municipalities. The theoretical part deals with the basic notions, defines regional autonomous units and their budget management and the following part describes transfers. The practical part analyses the budget observance of the town Most as well as the influence of received transfers on its economy between years 2009 and 2011.

A presente dissertação tem por objetivo analisar as normas que disciplinam as transferências intergovernamentais no ordenamento jurídico brasileiro implantado com o advento da Constituição Federal de 1988, mostrando a sua importância como instrumento tendente a assegurar a autonomia dos entes federativos. O trabalho tem início com o estudo do Estado Federal e suas principais características, do estudo do Federalismo Fiscal, assim como a definição, principais características, objetivos e justificativas das transferências intergovernamentais no ordenamento jurídico brasileiro. Em seguida, haverá a demonstração e a sistematização de algumas das transferências intergovernamentais no federalismo fiscal implantado pela Constituição Federal de 1988, verificando as formas de distribuição de receita entre os entes federativos, de modo a possibilitar o alcance da efetiva autonomia financeira de cada um. Por fim, os principais pressupostos teóricos decorrentes da análise do texto positivo serão aplicados na prática, com o breve exame de alguns casos controvertidos na doutrina e na jurisprudência. / This masters´ thesis has the purpose of analyzing the provisions which rule the intergovernmental transfers in the Brazilian legal order implemented with the establishment of the Federal Constitution of 1988, showing its importance as instrument to ensure the independence of the federal units. The work started with the study of the Federal State and its main characteristics, the study of the Fiscal Federalism, as well as the definition, main characteristics, goals and justifications of the intergovernmental transfers in the Brazilian legal order. Then, there comes the demonstration and systematization of some intergovernmental transfers in the fiscal federalism implemented by the Federal Constitution of 1988, checking the income distribution of forms between the federative units, in order to allow each one to achieve its effective financial independence. Finally, the main theoretical assumptions resulting from the analysis of the positive text will apply in practice, with the brief examination of some controversial cases in the doctrine and in the jurisprudence.

Este trabalho analisa a relação entre ideias e políticas públicas. Procuramos entender como ideias sobre transferências monetárias circulam e de que modo se traduzem e/ou afetam os programas/sistemas de transferência monetária em diferentes contextos. Para tanto, examinamos quatro programas de transferência monetária em três países distintos o Child Support Grant da África do Sul, o Programa Bolsa Família do Brasil e o Chile Solidario e o Ingreso Ético Familiar do Chile. Argumentamos que é necessário combinar duas literaturas distintas estudos de difusão e transferência e abordagens cognitivas de modo a ter uma lente para analisar este fenômeno. A junção das literaturas permite-nos entender como ideias e políticas públicas viajam e se enraízam em diferentes lugares. O trabalho contribui, então, para compreender a circulação de ideias e o modo como estas se traduzem de diferentes formas consoante o contexto, originando políticas públicas com variações consideráveis. Além disso, para os três países estudados, analisamos o conteúdo das ideias, o que permite uma melhor compreensão dos debates sobre os programas e dos formatos adotados por cada um deles. / The present work examines the relation between ideas and public policy. We aim at understanding how ideas on cash transfers circulate and how they translate into/affect cash transfer programs in different contexts. In order to do so we investigate four programs/systems in three different countries South Africas Child Support Grant; Brazils Bolsa Família and the both Chilean Chile Solidario and Ingreso Ético Familiar We argue that it is necessary to combine two different bodies of literature diffusion and transfer studies as well as cognitive approaches in order to analyze this phenomenon. The interweaving of these two literatures allows us to understand how ideas and public policy travel and how they are rooted in different places. This work contributes to a better understanding of how ideas circulate and how they translate differently according to the context, originating public policy with substantial variation. Furthermore, for the three case studies, we analyze the content of ideas, allowing for a better comprehension of the debates surrounding the programs and of their design choices.

Gondär est établie comme une ville royale au milieu du XVIIe siècle. Elle se situe au croisement des voies commerciales et proche des terres les plus fertiles. Les rois de Gondär instituent de nombreuses églises qu’ils dotent de domaines. Ils honorent ainsi l’engagement fondateur de leur dynastie selon lequel une partie des terres du royaume est réservée aux religieux. Les églises reçoivent par donation des terres déjà occupées, par réajustement des bénéfices domaniaux. Leurs biens-fonds sont désignés gwәlt, et elles ne peuvent en disposer par la vente, la donation ou la constitution de sûreté. Des clercs obtiennent des concessions appelées rim-s sur les terres des églises. Les ventes de ces rim-s sont, à l’inverse de celles des gwәlt-s, reportées par milliers à Gondär. L’ampleur des transferts fonciers est sans précédent connu dans l’histoire éthiopienne. Pour comprendre ce qu’ils signifient, les concepts de gwәlt et de rim sont définis. Leur régime ainsi que les contextes économiques, sociaux et politiques dans lesquels ils évoluent sont déterminés. Le travail proposé procède en prenant comme cas d’étude un recueil d’actes provenant de l’église de Ḥamärä Noḫ fondée en 1709. Les textes de Ḥamärä Noḫ sont interprétés au moyen de sources contemporaines. L’argumentation considère les actes issus d’autres églises, les commentaires de loi préparés par des clercs de Gondär ainsi que les chroniques royales. Elle intègre aussi les apports des écrits de voyageurs européens.Cette étude essaye de démontrer que le phénomène de ventes de rim-s à Gondär ne marque pas le début d’un marché foncier. Les échanges n’ont pas leur cause en un libre cours de l’offre et de la demande. Ils sont bien plus provoqués par l’endettement des clercs et leur besoin de crédit. Les transferts renforcent les inégalités sociales et les avantages seigneuriaux d’une catégorie de gens proche du pouvoir. / A royal city called Gondär was established in the middle of the XVIIth century in Ethiopia. The city was crossed by trade routes and was close to the most fertile regions. The kings of Gondär were founders of a number of churches endowed with land. The agreement that enabled the royal dynasty to seize power and that reserved a portion of the kingdom to the clergy was thus honoured. Churches received occupied land by a royal donation that reajusted domanial entitlments. Their endowments (gwәlt) were in principle considered perpetual, and this prevented the transfer of the lands by sale, donation or as a security. Clerics received individual holdings called rim from the churches’ domains. Contrary to gwәlt, rim land was transfered in thousands of sales registered in Gondär.The propensity of land transfers was without a known precedent in Ethiopian history. To understand this phenomenon, the concepts of gwәlt and rim will be defined. Their regime as well as the economic, social and political context within which they evolved will also be determined.The thesis will proceed in taking as its case study the church of Ḥamärä Noḫ founded in 1709. The texts from Ḥamärä Noḫ will be interpreted using contemporary sources. The argument will use documentation from other churches, legal commentaries drafted by clerics from Gondär, royal chronicles and European travellers’ views.The study aims to demonstrate that rim sales from Gondär cannot be seen as the beginning of land marketability. The transfers are not the result of an open market where demand and supply meet. They are rather caused by an indebtedness of clerics and their need for credit. As a result of these sales, social inequalities are aggravated and a category of people, close to power, secure their seigniorial advantages.

Critical Access Hospitals (CAHs) – the predominant type of hospital operating in rural areas – play an integral role in the US healthcare system, providing care for over 7 million rural residents each year who might otherwise have no local access to urgent care or inpatient services. This dissertation examines three aspects of care delivery in CAHs – effectiveness, cost/efficiency, and access – each of which has separate implications for policy and practice. The first study addresses effectiveness and evaluates the performance of CAHs on specific patient safety indicators compared to small Prospective Payment System (PPS) hospitals. A total of 35,674 discharges from 136 non-federal general hospitals with fewer than 50 beds were included in the analyses: 14,296 from 100 CAHs and 21,378 from 36 PPS hospitals. Outcome measures included six bivariate indicators of adverse events of surgical care that were developed from Agency for Healthcare Research and Quality Patient Safety Indicators. Multiple logistic regression models were developed to examine the relationship between hospital adverse events and CAH status. The results indicated that compared to PPS hospitals, CAHs are less likely to have any observed (unadjusted) adverse event on all six indicators, four of which are statistically significant. After adjusting for patient mix and hospital characteristics, CAHs perform better on three of the six indicators. Accounting for the number of discharges eliminated the differences between CAHs and PPS hospitals in the likelihood of adverse events across all indicators except one. Tele-emergency (tele-ED) services can address several challenges facing emergency departments (EDs) in rural areas. The second study investigates access and characterizes the impact of a rural-ED-based telemedicine program on discharge disposition in terms of patient transfer, local hospital admission, and routine discharge. This study tests the hypothesis that telemedicine enhances access by allowing patients to receive care in the local community, and does so by looking at the probability of transfer and local admissions before and after telemedicine was implemented in CAHs. The results indicate that in the post-telemedicine period, patients were 38% less likely to be admitted to the local inpatient facility than to be routinely discharged [aOR=0.62, 95%CI=(0.57,0.67)] after adjusting for age, sex, race, time of visit, clinical diagnosis, CPT code, number of diagnoses, and admitting hospital. The third study addresses cost and efficiency by modeling the financial implications of using the same telemedicine program to avoid transfers and estimating the costs and benefits associated with tele-ED implementation in CAHs. Analysis is based on 9,048 tele-ED encounters generated by the Avera eEmergency program in 85 rural hospitals across seven states between October 2009 and February 2014. For each non-transfer patient, physicians indicated whether the transfer was avoided because of tele-ED activation. The cost-benefit analysis is conducted from the hospital, patient, and societal perspectives, and includes technology costs, local hospital revenues, and patient-associated savings. The results show that 1,175 avoided transfers could be attributed to tele-ED. From a rural hospital perspective, tele-ED costs around $1,739 to avoid a single transfer but saves approximately $5,563 in avoided transportation and indirect patient costs. From a societal perspective, tele-ED results in a net savings of $3,823 per avoided transfer while accounting for tele-ED technology costs, hospital revenues, and patient-associated savings. This study highlights various stakeholder perspectives on the financial impact of tele-ED in avoiding patient transfers in rural EDs. Telemedicine has the potential to reduce the number of transfers of ED patients and generate some revenue for rural hospitals despite associated technology costs, while incurring substantial patient savings.

Today, millions of people are living in poverty and in emergency situations with lack of basic needs. This thesis will look into cash transfers in emergencies in Kenya and Kenya’s cash transfer program; Hunger Safety Net Program. Cash transfers are money transfers from organizations/donors to households that intent to provide the beneficiaries with the opportunity to purchase basic needs, in order to assist them to get out of poverty and to address Sustainable Development Goal 1; No poverty.  The aim of the thesis is to get a larger understanding of when cash transfers intervention are appropriate during emergencies and to get a view of the current image of cash transfers in Kenya. The thesis will have the following research questions;  When it is appropriate to deliver cash transfer in emergencies?   What is the image of Hunger Safety Net Program and cash transfers in emergencies perceived by different actors? To be able to answer the research question in this thesis, information was gathered through semi-structured interviews and focus groups from four different actor groups; funding sources, implementing agencies, local chief in Lodwar and beneficiaries in two different location in Turkana county. The thesis provides information that cash transfers has a positive impact on the beneficiaries and the local communities. Moreover the findings from the thesis suggests that the cash transfers should be transferred in prevention stage along with other intervention steps, in line with the theoretical frameworks of sustainable livelihood and WHO conceptual framework for the role of cash transfer.  The thesis also provides findings that the image is diverse, however the findings from beneficiaries are that they do not receive their money they are entitling to. The funding source and the implementing agencies claim the opposite and praise the monitoring system that is in place. The thesis findings and conclusions are based on perceptions and therefore no physical evidence is proven, it is up to further research and organizations to investigate where the money is and who is benefitting from the program. The thesis contribution to knowledge are; the cash is appropriate to deliver in prevention stage and at the moment the cash from the Hunger Safety Net Program appears to not reach the beneficiaries, therefore the findings are highly important for knowledge to various stakeholders and for the public.

University of Macau / Faculty of Science and Technology / Department of Computer and Information Science

Uppsatsen behandlar third party ownership (TPO) inom den professionella fotbollen där fokus främst ligger på den europeiska toppfotbollen. Vidare tas fotbollens autonoma ställning till samhällets övriga grenar upp och belyses. Syftet med uppsatsen är till stor del att belysa en problematik som den traditionella juristkåren inte anammat. Idrottsjuridiken har visserligen vuxit sig större på senare år men är i det stora sammanhanget ett underutvecklat område och den juridiska debatten gällande TPO är i Sverige väldigt tunn. I Europa och framförallt England däremot är det ett oerhört aktuellt, omdiskuterat och omtvistat område. Third party ownership är en affärsmodell som kan bli aktuell vid alla internationella som nationella övergångar av en professionell fotbollsspelare till en professionell fotbollsklubb. En tredje part – som inte är en annan fotbollsklubb – äger då en del av eller de fullständiga ekonomiska rättigheterna till en spelares fotbollsrelaterade tjänster. Förfarandet används i Europa men har ännu inte nått Sverige. Detta beror till stor del på att fotbollens största och agendasättande organisationer, FIFA och UEFA, visat en motvilja till att låta denna affärsmodell fortskrida obehindrat. Sedan fenomenet först uppdagades har de ansvariga organisationerna inom toppfotbollen arbetat på att förbjuda TPO. Detta har främst skett genom införandet av art. 18bis i RSTP, ett internationellt regelverk som behandlar alla övergångar, även sådana på nationell nivå. Denna förbjuder att en tredje part utövar något inflytande över klubb eller spelare, men inte något ägande. Denna bestämmelse tar i princip ändå sikte på TPO. Av skälen till varför man vill förbjuda TPO finns bland annat att det är etiskt och moraliskt förkastligt för en part att kunna äga en annan människa, att det urholkar sportens integritet samt att det inte rimmar väl med den nya ekonomiska regleringen som börjar gälla säsongen 2013-2014, FFPR som i stora drag innebär att varje klubb ska leva inom sina egna tillgångar. Detta negativa förhållningssätt från FIFA och UEFA har kritiserats bland klubbar, spelare och verksamma jurister inom fotbollen som menar att det inte bör förbjudas, utan istället regleras i någon mån. Organisationernas autonomi har även den utmanats när ett avgörande på europeisk nivå föll och indirekt bekräftade att fotbollens regler måste böja sig för EU-rätten. Problemet har inte varit kännbart i Sverige men chansen att så sker inom kort finns.

The thesis deals with packaging of real estate’s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.   The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed. Once packaged the affiliate containing the property can be sold tax free, made possible by the rules regarding business related shares.  The vendor can therefore achieve a tax-free sale while the buyer does not have to pay stamp duty, since the affiliate remains the owner of the property. Consequently, both parties can in the selling attain benefits by having a transaction with a packaged real estate. Still there exist numerous regulations and ones whom do not possess sufficient knowledge of the risks could encounter issues, causing a default in the intended benefits. The thesis has found that acquisitions of a packaged property set higher requirements on the seller’s and the buyer’s knowledge than direct sales would. In greater extent the benefits accrue the selling part. The buyer’s most important mean to control before the acquisition of a packaged real estate is that the purchase price is equal to the performance. This because packaged real estate’s often contains deferred tax liabilities because the depreciation is not reintroduced at the realization.

The study aims to detect the influence of the initial cross-listing of Taiwanese enterprises on the variety of the stock price of the listing company and its rival firms. However, the limitations from the Taiwanese authorities on the local company¡¦s direct listing in the oversea market are not a few. Accordingly, I employ GDR instead of direct international listing to delve the phenomenon of information content and intra-industry transfer derived from a company¡¦s initial GDR offering. Recent studies focusing on the same issue rarely inspect the situation of Taiwanese industries. Thus, the research intends to excavate the effect and the aftermath of a Taiwanese firm¡¦s initial GDR offering on its local market price as well as on the one of its rival company that concurrently does not have GDR offering. To delineate the complication of the issue, the study develop three trajectories mainly based on various approaches, including reference review, event study method, and multi-regression analysis. The first aspect attends to the research result of event study method and multi-regression analysis that exposes the stock price of the GDR offering company has abnormally positive rise accompanying with the announcement of its GDR offerings, particularly in the period before the announcement. That reflects the investors regard the GDR offering as a positive news for a company while the situation turns out to be the opposite for the rival firms. The research also finds that industry differences might dominate the consequence of the GDR offering. Hence, the exemplary simples are divided into the ¡§hi-tech¡¨ industry group and the ¡§non hi-tech¡¨ industry group. Based on the reference review of Melvin and Valero-Tonone¡]2005¡^ and the outcome of the multi-regression analysis, the influence of GDR offering on both industry group will be carefully scrutinized. In addition, the study places another attention on the discussion of intra-industry transferring and the contagion effect of the GDR offering on the offering company and its rival firm. Although Taiwanese enterprises offer GDR mainly in four main trade locations from London, Luxembourg, New York, and NASDAQ, the study exposes that the trade location has less influence on a company¡¦s and its rival firm¡¦s SCAR variation. That implies that Taiwanese investors might recognize the fact of a company¡¦s GDR offering in the oversea market, whereas, they seldom be aware of the trivial differentiation of the disparate trade location. In conclusion, the GDR offering of Taiwanese enterprises indeed encompasses information content that might motivate the alteration of the stock price in Taiwan stock market. Besides, the action of GDR offering supplies intra-industry information transferring effect. Even though the strategy of offering GDR of a Taiwanese company does not rely on consulting the action of its rival firms, in reality and according to the application of game theory, the implementing efficiency of a company¡¦s strategies might probably be impinged by its opponents¡¦ behavior. In other words, while a company offers GDR, its rival firms should propose expedients to reduce the damage that might be caused by the issue information.