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Siauliai University

1. Niūniavaitė, Indrė. Gyventojų pajamų nelygybė ir jų diferenciacijos mažinimo galimybių tyrimas.

Degree: Master, Economics, 2011, Siauliai University

Magistro darbe tiriama gyventojų pajamų nelygybė 2004 – 2009 metais Lietuvoje. Šį darbą sudaro trys dalys. Teorinėje darbo dalyje išanalizuota Lietuvos bei užsienio autorių mokslinė literatūra gyventojų pajamų nelygybės klausimais. Sudaryta gyventojų pajamų dinamikos bei struktūros, jų lygio – struktūros bei pasiskirstymo netolygumo rodiklių sistema. Tiriamojoje dalyje atlikta namų ūkių vidutinių disponuojamųjų pajamų dinamikos bei struktūros analizė pagal gyventojų socialines ekonomines grupes, išskirtos diferenciaciją lėmusios priežastys, taip pat atliktas pajamų lygio bei struktūros ir pasiskirstymo netolygumo įvertinimas. Patvirtinta hipotezė, kad gyventojų pajamų nelygybė tarp skirtingų socialinių sluoksnių pasižymi dideliais skirtumais. Atliekant tyrimą naudoti Lietuvos Statistikos Departamento namų ūkių biudžetų atlikti tyrimai, Lietuvos bei komercinių bankų apžvalgų duomenys. Trečiojoje dalyje pateikiamos gyventojų pajamų nelygybę mažinančios kryptys bei priemonės. Siūloma įvesti progresyvinius mokesčius.

In this master‘s study have bee analysed inequality of personal income in 2004-2009 years in Lithuania. Study consists from three parts. First theorical part of study dedicated to analyse scientific literature of Lithuanian and foreign authors, their positions about personal income inequality. There was created system of indicators about personal finance dinamic, structure and levels. Searching part of this study is dedicated to analyse structure of dinamic of average households income, following social economical groups of residents. There was separated reasons, witch determinted differentiation of income. Also, have been researched levels ant structure of income and there was evaluated dispenses of unevens. Study confirm hipothesis, that income inequality between different social groups is very great. In this study was used researches of households budgets from Lithuanian Statistics Department, data from Lithuanian and other commercial banks. Third part shows course and remedies, how to reduce inequality of income. In conclusion, there is suggestion to introduce progressive taxes.

Advisors/Committee Members: Šileika, Algis (Master’s degree committee chair), Tamašauskienė, Zita (Master’s degree committee member), Lileikienė, Angelė (Master’s degree committee member), Cibulskienė, Diana (Master’s degree committee member), Rakickas, Andrius (Master’s degree committee member), Šileika, Algis (Master’s thesis supervisor), Tamašauskienė, Zita (Master’s thesis reviewer).

Subjects/Keywords: Gyventojų pajamos; Pajamų nelygybė; Pajamų nelygybės mažinimas; Personal income; Income inequality; Reduction of income

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APA (6th Edition):

Niūniavaitė, Indrė. (2011). Gyventojų pajamų nelygybė ir jų diferenciacijos mažinimo galimybių tyrimas. (Masters Thesis). Siauliai University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110803_082910-99401 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16th Edition):

Niūniavaitė, Indrė. “Gyventojų pajamų nelygybė ir jų diferenciacijos mažinimo galimybių tyrimas.” 2011. Masters Thesis, Siauliai University. Accessed June 16, 2019. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110803_082910-99401 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7th Edition):

Niūniavaitė, Indrė. “Gyventojų pajamų nelygybė ir jų diferenciacijos mažinimo galimybių tyrimas.” 2011. Web. 16 Jun 2019.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Niūniavaitė, Indrė. Gyventojų pajamų nelygybė ir jų diferenciacijos mažinimo galimybių tyrimas. [Internet] [Masters thesis]. Siauliai University; 2011. [cited 2019 Jun 16]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110803_082910-99401 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Niūniavaitė, Indrė. Gyventojų pajamų nelygybė ir jų diferenciacijos mažinimo galimybių tyrimas. [Masters Thesis]. Siauliai University; 2011. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110803_082910-99401 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete


North-West University

2. Hoon, Ilandi. Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon .

Degree: 2014, North-West University

Estate planning is the arrangement and management of an estate owner’s estate to the effect that the estate owner and his beneficiaries can enjoy maximum benefit from his worldly possessions during his lifetime and after his death. Unfortunately, for estate owners and their beneficiaries, a deceased estate has to pay an executor’s fee, estate duty and capital gains tax on the demise of the estate owner, which means the amount the estate owner intended his heirs to receive, might be substantially decreased. For decades trusts have been used for estate planning purposes. The decision of the estate owner to utilise a trust for estate planning purposes involves the disposal of growth assets from the estate owner’s estate to the trust. This ensures that the value of a growth asset is pegged in the estate owner’s estate and the asset continues to grow in the trust. The asset is disposed of by way of a loan account in favour of the estate owner and the parties agree that the outstanding amount is payable on demand. In his will, the estate owner then bequeaths the outstanding amount back to the trust. However, Paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962 stated that capital gains tax will be levied in cases where a debt is reduced or discharged by a creditor for no consideration or for an amount which is less than the outstanding amount. In ABC Family Trust ITC 1793 the estate owner transfer assets to the trust on a loan account and in her will, bequeathed the exact outstanding amount back to the trust. It was argued on behalf of the trust that the bequest constituted a set-off and not a discharge of the debt. However, the court stated that the set-off took place because of the “operation of law” which is specifically included in the definition of a “disposal” for capital gains tax purposes. The court applied Paragraph 12(5) and found that the trust is liable to pay capital gains tax on the full outstanding amount. In XXX Trust ITC 1835 the estate owner also transferred asset to a trust, but in her will she bequeathed the residue of her estate, and not the exact outstanding amount, to the trust. In this case the court placed emphasise on the intention of the estate owner and not on the possible application of Paragraph 12(5). The court found that it was not the intention of the estate owner to discharge or reduce the debt for no consideration. Subsequently, it was found that the trust is not liable for capital gains tax. Since these two cases Paragraph 12(5) has been deleted and Paragraph 12A inserted in the Eight Schedule to the Income Tax Act 58 of 1962. The focus of this mini-dissertation is to determine which estate planning tools were available to estate owners to prevent a capital gains liability under Paragraph 12(5). The capital gains tax effect that Paragraph 12A might have on estate planning is also discussed.

Subjects/Keywords: Estate planning; Estate planning tools; Trust as estate planning tool; Bequest of a loan account; Paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962; Paragraph 12A of the Eighth Schedule to the Income Tax Act 58 of 1962; Discharge of debt; Reduction of debt; XXX Trust ITC 1835

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APA (6th Edition):

Hoon, I. (2014). Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/11039

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hoon, Ilandi. “Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon .” 2014. Thesis, North-West University. Accessed June 16, 2019. http://hdl.handle.net/10394/11039.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hoon, Ilandi. “Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon .” 2014. Web. 16 Jun 2019.

Vancouver:

Hoon I. Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon . [Internet] [Thesis]. North-West University; 2014. [cited 2019 Jun 16]. Available from: http://hdl.handle.net/10394/11039.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hoon I. Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon . [Thesis]. North-West University; 2014. Available from: http://hdl.handle.net/10394/11039

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Louisiana State University

3. Fabre, Jennifer Marie. Identification of falls risk factors in community-dwelling older adults: validation of the Comprehensive Falls Risk Screening Instrument.

Degree: PhD, Kinesiology, 2009, Louisiana State University

Identifying risk factors and those at risk for falls is necessary. The first purpose of the dissertation was to validate the Comprehensive Falls Risk Screening Instrument (CFRSI) that weights falls risk factors and includes the subscale scores of history, physical, vision, medication, and environment, and a total falls risk score. The CFRSI total falls risk score was compared to subscale scores, physical activity, physical function, health-related quality of life (HRQL), and history of falls (Study 1). The second purpose of the dissertation was to determine associations between the CFRSI total falls risk score, race, education, and income (Study 2). Data were collected at falls risk screenings conducted at 10 community organizations with 286 older adults (M age=74.2 years, SD=10.0, 75.9% female, 52.9% White/Caucasian, 52.4% low-income status, and 43.1% low educational level). The total falls risk score was associated with all risk subscale scores (r=.25, p<.01 to r=.69, p<.01), total physical activity score (r=-.30, p<.01), total physical function score (r=.30, p<.01), and total HRQL scores (r=-.44, p<.01 to r=-.24, p=.03). Fallers (n=90) had higher total falls risk scores (M=41.03, SD=9.38) than non-fallers (n=188; M=34.06, SD=10.05), t(276)=5.53, p<.001). Discriminant function analysis indicated the most important predictor of falling status (i.e., fallers and non-fallers) was the history risk score (r=.96). A 2x2x2 factorial ANOVA only revealed a significant main effect for education (F[1,205]=10.19, p=.002), indicating that the total falls risk score was greater for participants with a lower educational level (M=41.1) than for those with a higher educational level (M=34.5). ANCOVA revealed that individuals with low-income reported higher falls risk scores (M=39.2) than individuals with high-income (M=34.5) when controlling for race (F[1,204]=10.4, p=.001,ç2=.05). There were no significant differences between fallers and non-fallers by education (÷2[1,N=262]=.03, p=.86) or income (÷2[1,N=212]=.38, p=.54), but there were differences by race (÷2[1,N=267]=6.44, p=.0). White/Caucasians (63.2%) were more likely to fall than African American/Black/Others (36.8%). Results provide evidence of the construct validity of the CFRSI and that sociodemographic factors such as education, income, and race are important when identifying older adults at risk for falls, determining applicability of falls risk screening instruments, and implementing falls reduction programs.

Subjects/Keywords: public health; diverse; safety; disability; clinic; community; healthcare; program; reduction; fallers; non-fallers; comprehensive; self-report; cfrsi; fsi; sf36; sf-36; pase; etgug; frt; elderly; validation; screening; older; falls; falls risk; assessment; intervention; prevention; adults; health; sociodemographics; demographics; treatment; disease; education; income; race; ethnicity; physical activity; fitness; physical function; sensory; somatosensory; multifactorial; vestibular; visual; multisensory; mobility; balance; musculoskeletal; cardiorespiratory; behavioral; medication; hazard; alcohol; psychological; environment; exercise; home; function; physical activity; vision; history; education; health-related quality of life; hrql; qol

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Fabre, J. M. (2009). Identification of falls risk factors in community-dwelling older adults: validation of the Comprehensive Falls Risk Screening Instrument. (Doctoral Dissertation). Louisiana State University. Retrieved from etd-04102009-095328 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2579

Chicago Manual of Style (16th Edition):

Fabre, Jennifer Marie. “Identification of falls risk factors in community-dwelling older adults: validation of the Comprehensive Falls Risk Screening Instrument.” 2009. Doctoral Dissertation, Louisiana State University. Accessed June 16, 2019. etd-04102009-095328 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2579.

MLA Handbook (7th Edition):

Fabre, Jennifer Marie. “Identification of falls risk factors in community-dwelling older adults: validation of the Comprehensive Falls Risk Screening Instrument.” 2009. Web. 16 Jun 2019.

Vancouver:

Fabre JM. Identification of falls risk factors in community-dwelling older adults: validation of the Comprehensive Falls Risk Screening Instrument. [Internet] [Doctoral dissertation]. Louisiana State University; 2009. [cited 2019 Jun 16]. Available from: etd-04102009-095328 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2579.

Council of Science Editors:

Fabre JM. Identification of falls risk factors in community-dwelling older adults: validation of the Comprehensive Falls Risk Screening Instrument. [Doctoral Dissertation]. Louisiana State University; 2009. Available from: etd-04102009-095328 ; https://digitalcommons.lsu.edu/gradschool_dissertations/2579

.