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Dissertations / Theses on the topic 'Account planning'
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Lopez-Preciado, Luis E. "Account Planning in the Mexican Advertising Industry: A Snapshot of a Discipline in Growth." Scholarly Repository, 2010. http://scholarlyrepository.miami.edu/oa_dissertations/653.
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A study of the adoption and adaptation of the discipline of Account Planning in the Mexican advertising industry. In the last 20 years, the advertising industry has transformed around the world as large conglomerates have formed and consolidated in the largest advertising markets. The Mexican industry was ranked 12th in 2006 and 14th in 2008 based on advertising expenditure. However, little is known about the practices of local advertising agencies, and the way these practices were adopted. This study seeks to address this dearth in the literature by looking specifically at the discipline of Account Planning. Using a Grounded Theory methodological approach, through in-depth interviews with advertising practitioners a tentative model is developed. The findings provide insight into the lack of clarity as to how account planning is conceptualized. According to virtually all the participants, account planning in Mexico is more a verb than a concept which is adapted to the corporate culture of each agency, and to the style of the person heading the department. Limitations of this study and future research recommendations are also presented.
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Ichsan, M. Fauzi (Mohamed Fauzi). "Financing urban and regional infrastructure in Indonesia : options for restructuring the Regional Development Account (RDA)." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/67435.
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Scanlon, Erik R. "Big box, no more quick fixes : a historical account of consumption, retail and discount shopping typologies." Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/67251.
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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2011.Cataloged from PDF version of thesis.
Includes bibliographical references (p. [102-103]).
As of 2011, the fastest growing sectors of the American economy are related to, or directly involved in the retail business. The conditions which led to this phenomenon are rooted in the fundamental precepts of capitalism, national growth and social welfare. European retail entrepreneurs worked with manufacturers at the onset of mass-production to transform working class society into a culture of consumers. The strategies employed during this time provide valuable insights for planners grappling with the largely misunderstood processes of today's retailing industry. Consumption lies at the core of civilization. Trading centers have existed alongside civilization's evolutionary march and will continue to steam ahead. The world's largest private employer, real estate owner and good's provider is WalMart. A company's whose name has become synonymous with greed and a glutinous American lifestyle, where the size of our waists, waste and debt has become as swollen and distended as our sprawling retail landscape. Any serious remedy to this process entails a proviso for our profession; we need to understand the historical incubation of our society in conjunction with production, consumption and their spatial products as an interdependent process with directional consequences. Surpassing the specious solutions requires a manifold understanding of the existing social, economic, and physical conditions further entrenching us in this contemporary paradox. "Big box" is simply the latest product, produced and desired by a culture of consumption. It is my position that the public and our profession would be better served if the research uncovered the complexity of consumption and made the case, for or against "big box" repurposing. I find little value in repurposing vacant "big box" and comment on three emerging retail typologies: (1) Mall Remix, (lifestyle centers with mixed use); (2) Peg + Podium, (stacked discounters with(out) integrated residential in urban settings); and (3) Wrapper, (discount retail surrounded by mix use). I argue that vacant regional centers have the highest propensity for repurposing as Mall Remix, but are contingent on regional specific demographics and amenities. I propose that highly concentrated, low income areas in the Northeast should serve as potential locations for Peg + Podium new construction, and indicate the dangers of integrating a high capital asset with an inflexible, low capital base in the event of a vacancy. Similarly, I warn against the elevated parking structure in the Wrapper typology as a limitation for growth. Lastly, I indicate the value in studying the retail industry's logistics network as a potential method for planners to track urban growth.
by Erik R. Scanlon.
M.C.P.
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Rivera, Gómez Héctor. "Production and maintenance planning of deteriorating manufacturing systems taking into account the quality of products." Mémoire, École de technologie supérieure, 2013. http://espace.etsmtl.ca/1187/1/RIVERA%2DG%C3%93MEZ_H%C3%A9ctor.pdf.
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Les travaux de recherche présentés dans cette thèse portent sur l'intégration des aspects de qualité pour le développement de nouveaux modèles de programmation dynamique stochastique. Le but c’est de déterminer conjointement la planification de la production optimale, ainsi que plusieurs stratégies de maintenance pour un système manufacturier pas fiable et sujet à détérioration. En particulier, nous supposons que la détérioration a une influence sévère sur plusieurs aspects de la machine, donc cela conduit à diviser notre travail de recherche en trois (3) phases.
Dans la première phase, nous analysons simultanément la planification de la production et le problème de contrôle de la qualité d'un système manufacturier pas fiable. La machine est soumise à une dégradation dont l'effet est observé principalement sur le débit de qualité. Les décisions relatives à la qualité impliquent une stratégie de révision majeure qui s'oppose à l'effet de la détérioration. Une démarche d'optimisation des modèles de simulation est appliquée pour déterminer la politique de contrôle optimale, permettant une meilleure compréhension de l'influence de la détérioration de la qualité dans ces systèmes.
La deuxième phase de l'étude analyse le fait où la détérioration du système de production est générée par une combinaison de plusieurs facteurs. Nous considérons que le système se détériore en fonction de l'effet de l'usure de la machine et des réparations imparfaites. Plusieurs états opérationnels sont mis en oeuvre pour modéliser les variations sur le taux d'unités défectueuses. En outre à la panne, soit une réparation ou une révision majeure peut être effectuée, mais la machine se détériore encore plus avec les réparations suivantes. Nous concevons un modèle de décision semi-markovien, puisque le taux d'unités défectueuses est dépendant de l'histoire de la machine dénoté par le nombre de réparations et de l'ensemble des multiples états opérationnels. Ensuite, le plan simultané de production, et de la stratégie de réparation/révision sont déterminés par des méthodes numériques.
La troisième phase complète les modèles précédents, puisqu’elle considère que la détérioration des systèmes de production a un double effet qui diminue la qualité des pièces produites et augmente également l'intensité des pannes. Nous employons l'âge de la machine pour désigner la détérioration progressive. À la panne, il est mené une réparation minimale qui laisse la machine au même niveau de détérioration qu’avant la défaillance. Pour faire cesser totalement l'effet de la détérioration, on peut effectuer une révision majeure. En outre, cette phase présente des stratégies d'entretien préventif pour réduire partiellement le niveau de détérioration. Ce large éventail de caractéristiques conduit à formuler un modèle semimarkovien que par moyen des méthodes numériques, nous déterminons conjointement le plan de production optimale et les stratégies de révision majeure et de maintenance préventive. Ce modèle précise le rôle des aspects de la qualité dans la politique de contrôle optimale.
De cette façon, notre recherche approfondit sur les effets des aspects de qualité et de la détérioration dans la politique de contrôle optimale, et fournit des contributions intéressantes dans le domaine du contrôle stochastique des systèmes de manufacturiers. Par ailleurs, un certain nombre d'exemples numériques sont effectuées à titre d'illustration. Des analyses de sensibilité approfondies sont présentées dans le but de confirmer la structure et la validité des politiques de contrôle obtenues. Les modèles développés dans cette thèse fournissent de nouvelles connaissances sur les relations entre la politique de production et les aspects de qualité dans le contexte de détérioration, et aussi contribuent également à une meilleure compréhension du comportement des systèmes de production en environnent incertain.
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Roslund, Anton. "USING DOMAIN KNOWLEDGE FUNCTIONS TO ACCOUNT FOR HETEROGENEOUS CONTEXT FOR TASKS IN DECISION SUPPORT SYSTEMS FOR PLANNING." Thesis, Mälardalens högskola, Akademin för innovation, design och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-41105.
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This thesis describes a way to represent domain knowledge as functions. Those functions can be composed and used for better predicting time needed for a task. These functions can aggregate data from different systems to provide a more complete view of the contextual environment without the need to consolidate data into one system. These functions can be crafted to make a more precise time prediction for a specific task that needs to be carried out in a specific context. We describe a possible way to structure and model data that could be used with the functions. As a proof of concept, a prototype was developed to test an envisioned scenario with simulated data. The prototype is compared to predictions using min, max and average values from previous experience. The result shows that domain knowledge, represented as functions can be used for improved prediction. This way of defining functions for domain knowledge can be used as a part of a CBR system to provide decision support in a problem domain where information about context is available. It is scalable in the sense that more context can be added to new tasks over time and more functions can be added and composed. The functions can be validated on old cases to assure consistency.
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Al, Tal Raed. "Structures of authority a sociopolitical account of architectural and urban programs in Amman, Jordan (1953-1999) /." Diss., Online access via UMI:, 2006.
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Barnes, Andrew. "A financial planning model for retirement, taking into account the impact of pre-retirement funding income, age and taxation." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004532.
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Individuals are often not aware of the required level of contributions needed to fund a retirement savings plan. This problem is compounded by the fact that the assistance provided to these individuals by way of commercially-available retirement planning models does not take into account the effect of income tax on the level of required retirement savings contributions and recent changes in the tax legislation to the income tax payable by individuals has had a significant effect on these required levels. As a preamble to the research process, an exploratory questionnaire was administrated to a sample of individuals, which was designed to measure the level of awareness of these individuals of the contributions to a retirement savings plan needed to fund their postretirement financial needs, and of the impact of age, the level of income and income tax on their contributions. Responses to the questionnaire indicated a low level of awareness of retirement planning amongst these individuals. A retirement planning model was then designed to test the effect of earnings, age and changes in tax legislation on the level of an individual's required monthly contributions to a retirement savings plan. Independent variables of age and income were processed using the model. These same variables were then processed using the Old Mutual and Liberty Life retirement planning models and a comparison was made between the model developed in the research and these commercially developed models, to assess their usefulness and limitations. Based on the above comparison, it appeared that the Old Mutual and Liberty Life retirement models both included the effects of the individual marginal tax rates in their calculations. However, they appeared to be using marginal tax rates which were higher than those reflected in the 2006 individual income tax tables. In addition these models did not include the effect of income tax exemptions and deductions and they therefore provided more conservative estimates than the retirement planning model designed in the research. Recent tax adjustments have had the effect of greatly increasing the after-tax income of individuals and therefore it is important to include the effects of changes in tax legislation in determining the monthly contributions to a retirement savings plan.
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Bye, Robin Trulssen Electrical Engineering & Telecommunications Faculty of Engineering UNSW. "The BUMP model of response planning: a neuroengineering account of speed-accuracy tradeoffs, velocity profiles, and physiological tremor in movement." Publisher:University of New South Wales. Electrical Engineering & Telecommunications, 2009. http://handle.unsw.edu.au/1959.4/43542.
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Speed-accuracy tradeoffs, velocity profiles, and physiological tremor are fundamental characteristics of human movement. The principles underlying these phenomena have long attracted major interest and controversy. Each is well established experimentally but as yet they have no common theoretical basis. It is proposed that these three phenomena occur as the direct consequence of a movement response planning system that acts as an intermittent optimal controller operating at discrete intervals of ~100 ms. The BUMP model of response planning describes such a system. It forms the kernel of adaptive model theory which defines, in computational terms, a basic unit of motor production or BUMP. Each BUMP consists of three processes: (i) analysing sensory information, (ii) planning a desired optimal response, and (iii) executing that response. These processes operate in parallel across successive sequential BUMPs. The response planning process requires a discrete time interval in which to generate a minimum acceleration trajectory of variable duration, or horizon, to connect the actual response with the predicted future state of the target and compensate for executional error. BUMP model simulation studies show that intermittent adaptive optimal control employing two extremes of variable horizon predictive control reproduces almost exactly findings from several authoritative human experiments. On the one extreme, simulating spatially-constrained movements, a receding horizon strategy results in a logarithmic speed-accuracy tradeoff and accompanying asymmetrical velocity profiles. On the other extreme, simulating temporally-constrained movements, a fixed horizon strategy results in a linear speed-accuracy tradeoff and accompanying symmetrical velocity profiles. Furthermore, simulating ramp movements, a receding horizon strategy closely reproduces experimental observations of 10 Hz physiological tremor. A 100 ms planning interval yields waveforms and power spectra equivalent to those of joint-angle, angular velocity and electromyogram signals recorded for several speeds, directions, and skill levels of finger movement. While other models of response planning account for one or other set of experimentally observed features of speed-accuracy tradeoffs, velocity profiles, and physiological tremor, none accounts for all three. The BUMP model succeeds in explaining these disparate movement phenomena within a single framework, strengthening this approach as the foundation for a unified theory of motor control and planning.
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Ge, Yujing. "Adoption of a Tourism Satellite Account (TSA) in a Municipal Area: a Case Study in Suzhou, China." Thesis, online access from Digital Dissertation Consortium access full-text, 2007. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?MR34306.
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Ara, Jasmin. "Primary health care facilities in Bangladesh : a method for planning and design taking account of limited resources, local technology, future growth and change." Thesis, London Metropolitan University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.295018.
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Mazáč, Tomáš. "Rodinné finanční plánování." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15653.
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The graduation thesis is focused on personal and family finances, especially on financial planning. It describes main parts of financial planning -- living, insurance, investing money and making reserve for pension - and helps to find the best ways to reach our goals.
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Johnson, Caroline. "Singing your way into the Consumer's Mind: Music's Impact on Implicit and Explicit Attitudes." Ohio University Honors Tutorial College / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1308275844.
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Berthelot, Libéra. "Vers un après- tourisme ? : la figure de l'itinérance récréative pour repenser le tourisme de montagne : études des pratiques et de l'expérience de l'association Grande Traversée des Alpes." Thesis, Grenoble, 2012. http://www.theses.fr/2012GRENH007/document.
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Notre démarche de recherche souhaite se positionner au regard des débats contemporains en sciences sociales autour de la mobilité (KAUFMANN, VIARD, LEVY, LUSSAULT, URRY, STOCK) et plus particulièrement de la mobilité récréative (MIT, MICHEL, REAU, COUSIN, DEWAILLY, BOURDEAU, CHRISTIN). Ce positionnement nous amène à nous inscrire au sein d'une géographie culturelle considérée parfois comme ayant pris un tournant sociologique (STASZAK, 2004). En suivant l'agencement chronologique proposé dans ce manuscrit, le lecteur découvrira en premier lieu une présentation des enjeux théoriques induits par la prise en compte des pratiques récréatives en mouvement. Le premier chapitre propose de cerner les mutations des rapports entre société et mobilités au sens large et de réfléchir à l'apport de la postmodernité pour mieux les saisir. Le second chapitre resserre quant à lui l'analyse sur une notion et une pratique particulière : l'itinérance. A travers une approche géo-culturelle, l'intention donnée à ce chapitre est d'en saisir les contours et l'intérêt au regard des notions existantes pour aborder les pratiques récréatives. La deuxième étape souhaite positionner l'itinérance (pédestre) dans le champ des pratiques récréatives : quelle place et quels apports ? Pour cela, le troisième chapitre dresse un panorama des enjeux heuristiques présents dans le champ du tourisme en faisant état des différents positionnements de recherche possibles et des notions en émergence. Le chapitre quatre, à travers l'analyse des récits d'expériences d'itinérants pédestres, souhaite valider l'apport du post-tourisme pour saisir les arrangements proposés par ces pratiques. Ce parcours, lorsqu'il est suivi de manière linéaire, se termine par une partie entièrement consacrée à la GTA et son positionnement dans le champ des pratiques récréatives, et plus particulièrement dans le "millefeuille" de l'itinérance récréative : s'agit-il d'une alternative pour l'aménagement et le tourisme alpin ou d'une forme moderne du tourisme itinérant ? Pour y répondre, le chapitre cinq analyse la singularité de l'association dans le paysage alpin à l'échelle française comme à l'échelle européenne. Le chapitre 6 établit l'idée que la GTA est une structure de l'entre-deux à la fois gestionnaire d'itinéraires et animatrice d'une filièreOur research approach is a contribution related to the contemporary social sciences debate around mobility (KAUFMANN, VIARD, LEVY, LUSSAULT, URRY, STOCK) and especially recreational mobility (MIT, MICHEL, REAU, COUSIN, DEWAILLY, BOURDEAU, CHRISTIN). Therefore our field of work is cultural geography, sometimes seen as having taken a sociological turn (STASZAK, 2004). Following the chronological order of this manuscript, the reader will first encounter a presentation of the theoretical issues linked to the consideration of recreational practices “in motion”. The first chapter aims at identifying the mutations of the relationships between society and mobility in a broad sense, and reflecting about the input of post modernity in order to apprehend them better. The second chapter focuses the analysis on a specific notion and practice: “itinérance”, i.e. recreational travel. The aim of this chapter is to identify its outline and interest, through a geo-cultural approach basing on the existing notions to study recreational practices. In a second stage, recreational travel (on foot) is positioned within the area of recreational activities: which place and which contributions? To that effect the third chapter sets out a panorama of heuristic issues in the field of tourism, presenting the various possible research approaches and emerging notions. The fourth chapter, through the analysis of experience accounts of walkers, aims at validating the input of post-tourism in order to apprehend the compromise linked to these practices. When followed in a linear way, this route ends with a part entirely dedicated to GTA and its integration in the field of recreational practices, and especially in the “layer cake” of recreational travel: is it an alternative for territorial development and alpine tourism or a modern form of travelling tourism? In order to provide an answer, chapter five analyses the singularity of this association in the alpine landscape both at the French and European levels. Chapter 6 establishes the idea that GTA is a structure of the in-between, both manager of tourist routes and coordinator of an activity chain
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Kopecká, Barbora. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377582.
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This master´s thesis is focused on the proposal of a financial plan for the company FLÍDR s.r.o. In order to compile the financial plan, this thesis consists of a strategic and financial analysis of years 2013–2017. Afterwards, a financial plan is proposed in an optimistic and pessimistic variation, including balance sheet, profit and loss account and cash flow statement for years 2018–2020.
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Usoff, Catherine Anne. "An examination of factors affecting audit planning across accounts." Connect to resource, 1994. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261424518.
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Orna, Václav. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442975.
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This master‘s thesis is focused on the creation of a financial plan for the company Autoškola Kalvoda s. r. o. The first part of this thesis deals with theoretical knowledge about the financial plan, its structure, types and procedure of compilation. In order to compile a financial plan, it is necessary to compile a strategic and financial analysis. These analyzes are performed in the practical part of the work. In the third part of the thesis, the financial plan for the period 2020-2023 is compiled in the variant of optimistic, pessimistic and subsequently evaluated plan.
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Zumrová, Olga. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222320.
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The graduation thesis at first acquaints readers with the theory of financial planning. Further, it contains basic informations about the company DAKO-CZ, a. s. and an evaluation its economic situation by means of a financial analysis. The graduation thesis subsequently puts together a short-term financial plan of company for the year 2009.
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Kytlicová, Leona. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241642.
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The Master´s thesis titled „Proposal of the Company´s Financial Plan“ deals with problems of financial planning in a company and is focused on creating long-term financial plan. There are defined the theoretical foundations of financial planning in the first chapter of this thesis, the second chapter analyzes the current state of the selected company and in the third chapter is drew up the financial plan for the years 2015 – 2018 and its subsequent evaluation.
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Wu, Cindy C. (Cindy Cin-Wei). "Building community assets through individual development accounts : growing a strategic network in Lawrence, Massachusetts." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/39851.
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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2007.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
"June 2007."
Includes bibliographical references (p. 99-102).
This thesis aims to inform the decision-making process for growing an asset-building program through strategic partnerships with other community-based organizations (CBOs). The impetus for this paper came from Lawrence CommunityWorks, a CBO in Lawrence, Massachusetts that is interested in substantially expanding the number of Individual Development Account (IDA) program participants in Lawrence by at least 75 accounts, or a 400% increase. The expectation is that this increase in IDAs will contribute to a place-based asset-building strategy that gives Lawrence residents the financial, human and social capital to revitalize this historic mill city. Asset-building, through IDAs, has emerged as a tool by which individuals and families in Lawrence have been able to overcome challenges of divestment and immigration, to invest in assets that provide financial security. This thesis identifies metrics of success in the IDA program at CommunityWorks through the perspective of graduates of the program in an effort to identify and understand the elements of the program which must be preserved as the program grows. This thesis also presents a conceptual map for CommunityWorks to consider as they make strategic decisions about partnering with other CBOs to expand their IDA program.
by Cindy C. Wu.
M.C.P.
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Rice, Solana. "From individual development accounts to community asset building : an exploration in bridging people-and place-based strategies." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33053.
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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2005.Includes bibliographical references (p. 91-97).
Individual Development Accounts (IDAs) are matched saving accounts for low-income individuals to save for the purchase of an asset. As one of many national initiatives that encourage homeownership, this thesis explores how community-based organizations use this tool in concert with other community development efforts to not only help individuals purchase homes, but also help families maintain the asset. Unlike most research on IDAs, this thesis studies organizations, not individuals, as its unit of analysis because organizational capacity and decision-making greatly shapes the participant experience. Through the study of three community-based organizations that have IDAs as a component of their work, this thesis finds the ability to 1) quickly establish trust through developing relationships and reputation, 2) respond to local housing markets and participant demand, and 3) connect to resources and services puts these organizations at the forefront of using Individual Development Accounts as a versatile economic development tool that is part of a larger agenda of creating communities and neighborhoods that can sustain homeownership.
by Solana Rice.
M.C.P.
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MCGOOGIN, LARRY RASHIED. "SMART STEP SAVINGS - WHY IT WAS DIFFICULT TO MEET ITS OBJECTIVES." University of Cincinnati / OhioLINK, 2001. http://rave.ohiolink.edu/etdc/view?acc_num=ucin992285026.
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Hubáček, Petr. "Návrh finančního plánu stavební společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402079.
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The objective of this diploma thesis is to create a financial plan for a selected company. The first part deals with theoretical knowledge which is necessary for the formation of the financial plan. The second part focuses on the presentation of the selected company, and creating a strategical and financial analysis. Based on all the gathered information, two options of a financial plan will be created. The last part presents an overall evaluation of the plan.
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Botes, Cobus. "Adopting the Public Accounts Committee Model for financial oversight in South African municipalities - a case study of the Public Accounts Committee in the City of Cape Town." Thesis, University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/6799.
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Thesis (MPA)--University of Stellenbosch, 2011.Since its inception in 1861 when the first public accounts committee was established in the United Kingdom, this oversight mechanism has developed into a model for non-executive financial oversight and accountability at the national and provincial levels of government throughout the Commonwealth and beyond. A few municipalities in South Africa have also established public accounts committees, but they are a few isolated cases. The hesitance on the part of South African municipalities to establish a good governance mechanism with a proven track record is a cause of concern, especially in view of the poor financial management that prevails throughout the local sphere of government. In this case study of the public accounts committee established in the City of Cape Town in 2006, the researcher explores the feasibility of the implementation of the public accounts committee model within the local government sphere in South Africa. Twenty internationally recognised public accounts committee practices were identified and used to probe the selected case to gain in-depth knowledge of the extent to which the committee adheres to these recognised practices. Where the committee deviated from accepted practices, the reasons for the deviation and its impact on the effectiveness of the committee were analysed. Finally, the key lessons learnt from the experience of the public accounts committee in the City of Cape Town are used in order to make two sets of recommendations: Firstly, recommendations on how the public accounts committee of the City of Cape Town can become more effective than it currently is – recommendations which are also relevant to any municipality wishing to establish a public accounts committee. The second set of recommendations is addressed to the national authorities in charge of finance and local government, as the challenge of establishing improved governance systems in local government is of national importance, and it is within the power of these authorities to remove a few key obstacles in the way of establishing municipal public accounts committees.
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Měkynová, Simona. "Návrh dlouhodobého finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222544.
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Diploma thesis consists of three basic parts. The first is the theoretical part which is focused on issues on financial planning. In the following section are performed analysis of external and internal area businesses, which serve for establishing long term financial plan. The last part is focus on the establishment of components of the plan which are planned profit and loss account, planned balance sheet and planned cash flow. In conclusion of this paper is checked the plan and its confrontation with the real achievements.
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Byrtus, Dominik. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402063.
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The master’s thesis is focused on the creation of a financial plan for 4 future periods for real company. The first part describes a general structure of the financial plan, its types and specifies the most used analysis. As well as the principles and methods, which are mostly used in financial planning, are mentioned. Based on theoretical knowledge, the practical analysis of current situation, financial situation and future perspectives of the company are included. The financial plan is specified in the last part of this thesis.
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Bláha, Tomáš. "Osobní a rodinné finance." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113248.
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This thesis focuses on financial planning and it's phases. It contains overview and characteristics of general financial products, which are suitable for families such as bank accounts, insurance, investment instruments and loans. Last section of this thesis contains an example, which shows application of some financial products.
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Morison, Tracy. ""But what story?": a narrative-discursive analysis of "white" Afrikaners' accounts of male involvement in parenthood decision-making." Thesis, Rhodes University, 2011. http://hdl.handle.net/10962/d1002534.
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Despite the increased focus on men in reproductive research, little is known about male involvement in the initial decision/s regarding parenthood (i.e., to become a parent or not) and the subsequent decision-making that may ensue (e.g., choices about timing or spacing of births). In particular, the parenthood decision-making of “White”, heterosexual men from the middle class has been understudied, as indicated in the existing literature. In South Africa, this oversight has been exacerbated by the tendency for researchers to concentrate on “problematic” men, to the exclusion of the “boring, normal case”. I argue that this silence in the literature is a result of the taken for granted nature of parenthood in the “normal” heterosexual life course. In this study, I have turned the spotlight onto the norm of “Whiteness” and heterosexuality by studying those who have previously been overlooked by researchers. I focus on “White” Afrikaans men’s involvement in parenthood decision-making. My aim was to explore how constructions of gender inform male involvement in decision-making, especially within the South African context where social transformation has challenged traditional conceptions of male selfhood giving rise to new and contested masculine identities and new discourses of manhood and fatherhood. In an effort to ensure that women’s voices are not marginalised in the research, as is often the case in studies of men and masculinity, I conducted in-depth, semi-structured interviews about male involvement in decision-making with both “White” Afrikaans women and men. There were 23 participants in total, who all identified as heterosexual and middle-class. The participants were divided into two age cohorts (21 – 30 years and >40 years), which were then differentiated according to gender, reproductive status, and relationship status. Treating the interviews as jointly produced narratives, I analysed them by means of a performativity/performance lens. This dual analytic lens focuses on how particular narrative performances are simultaneously shaped by the interview setting and the broader discursive context. The lens was fashioned by synthesising Butler’s theory of performativity with Taylor’s narrative-discursive method. This synthesis (1) allows for Butler’s notion of “performativity” to be supplemented with that of “performance”; (2) provides a concrete analytical strategy in the form of positioning analysis; and (3) draws attention to both the micro politics of the interview conversation and the operation of power on the macro level, including the possibility of making “gender trouble”. The findings of the study suggest that the participants experienced difficulty narrating about male involvement in parenthood decision-making, owing to the taken for granted nature of parenthood for heterosexual adults. This was evident in participants’ sidelining of issues of “deciding” and “planning” and their alternate construal of childbearing as a non-choice, which, significantly served to bolster hetero-patriarchal norms. A central rhetorical tool for accomplishing these purposes was found in the construction of the “sacralised” child. In discursively manoeuvring around the central problematic, the participants ultimately produced a “silence” in the data that repeats the one in the research literature.
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Muñoz, Sánchez Omar. "El pensamiento estratégico. Una perspectiva interdisciplinar de la mente del planificador de cuentas publicitario." Doctoral thesis, Universitat Ramon Llull, 2013. http://hdl.handle.net/10803/125239.
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En molts departaments de planificació de comptes de les agencies de publicitat es poden trobar professionals de disciplines com la sociologia, la psicologia, l'antropologia, l'administració de negocis, la comunicació, el disseny gràfic i, recentment, la neurociència, la qual cosa fa necessari investigar que tenen aquestes àrees de coneixement que afavoreixen el desenvolupament d’estratègies publicitàries. Colòmbia és un país que no és aliè a aquest fenomen, especialment perquè en l'última dècada la planificació de comptes ha estat un perfil amb molt desenvolupament. L'anterior, ens suggereix una comprensió del concepte d’estratègia des d'una visió més amplia, integradora i interdisciplinar. És per això que conèixer com i on sorgeix el pensament estratègic, com evoluciona en la història, com arriba fins a la publicitat i quina és la influencia d'altres disciplines en el seu desenvolupament es converteixen en matèria important d'investigació. Avui en dia es parla d’estratègia en el màrqueting, estratègia de comunicació, estratègia de disseny, estratègia de publicitat, en la mateixa forma que es parla d’estratègia en els esports, la política, l'economia, els jocs de !aula, les relacions afectives i la vida quotidiana de les persones. No obstant això, és important poder trobar i conèixer un fil conductor que permeti establir uns referents teòrics entre el que va succeir amb el concepte d’estratègia des del seu origen, la seva evolució històrica, com es va fer el pas per arribar al camp publicitari i, especialment, establir que passa amb el planificador de comptes a Colòmbia.En muchos departamentos de planificación de cuentas de las agencias de publicidad se pueden encontrar profesionales de disciplinas como la sociología, la psicología, la antropología, la administración de negocios, la comunicación, el diseño gráfico y, recientemente, la neurociencia, lo que hace necesario investigar qué tienen éstas áreas de conocimiento que favorecen el desarrollo de estrategias publicitarias. Colombia es un país que no es ajeno a este fenómeno, especialmente porque en la última década la planificación de cuentas ha sido un perfil con mucho desarrollo. Lo anterior, nos sugiere una comprensión del concepto de estrategia desde una visión más amplia, integradora e interdisciplinar. Es por ello que conocer cómo y dónde surge el pensamiento estratégico, cómo evoluciona en la historia, cómo llega hasta la publicidad y cuál es la influencia de otras disciplinas en su desarrollo se convierten en materia de importante de investigación. Hoy en día se habla de estrategia en el marketing, estrategia de comunicación, estrategia de diseño, estrategia de publicidad, en la misma forma que se habla de estrategia en los deportes, la política, la economía, los juegos de mesa, las relaciones afectivas y la vida cotidiana de las personas. Sin embargo, es importante poder encontrar y conocer un hilo conductor que permita establecer unos referentes teóricos entre lo que sucedió con el concepto de estrategia desde su origen, su evolución histórica, cómo se dio el paso para llegar al campo publicitario y especialmente establecer qué sucede con el planificador de cuentas en Colombia.
In many planning departments accounts advertising agencies can find professional disciplines such as sociology, psychology, anthropology, business administration, communication, graphic design and recently, neuroscience, necessitating investigate what are these areas of knowledge that promote the development of advertising strategies. Colombia is a country that is no stranger to this phenomenon, especially because in the last decade account planning has been a lot of development profile. This suggests to us an understanding of the concept of strategy from a more comprehensive, inclusive and interdisciplinary. That is why knowing how and where does strategic thinking, how the story evolves, how comes to advertising and what is the influence of other disciplines in their development become important field of research. Today we talk about marketing strategy, communication strategy, design strategy, advertising strategy, in the same way that we talk about strategy in sports, politics, economics, table games, with relationships and daily life of people. However, it is important to find and meet a common thread in order to establish a theoretical framework between what happened to the concept of strategy from its origin, its historical evolution, how they took the step to reach the advertising field and especially to establish what happens with the account planner in Colombia.
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Mahlangabeza, Bukeka. "Assessing asset management in the Nelson Mandela Metropolitan Municipality." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020108.
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Due to scarce financial resources, over-stretched budgets, pressures for service delivery and the dynamic nature of local government, asset management plays a key strategic role in enhancing local municipal functionality and efficiency. Asset management is the management of physical assets, infrastructure, and immoveable assets. It is an evolving discipline that is enhanced by the understanding of asset conditions and performance. It improves decision-making within local government. Every year, local government announces millions of Rands’ worth of assets that are unaccounted for and that go missing in annual reports. It was the purpose of this study to assess the asset management function at the Nelson Mandela Bay Municipality (NMBM). The aim is to improve the management of moveable assets by investigating the following variables: strategic management of assets, knowledge management, governance, leadership, the impact of corruption and skills management. The approach to the study is a qualitative research paradigm with a case study methodology and an interview as a research instrument. The sample chosen comprised people from the top level of municipal management down to municipal asset controllers. The two forms of data that were collected in the study were primary data and secondary data. Primary data was collected from municipal workers and collated together for analysis purposes. Secondary data was gathered from library sources such as journals, books, conference papers, government acts, municipal policies and local newspapers. This data informed the interview questions. The interview strategy was chosen as the best way to conduct the empirical part of this research and was guided by an interview guide. The study found that there are operational defects in the way asset management is organised. This makes the function seem unimportant. The results also indicated a lack of staff members and skills shortages; such as management and computer skills. Indications are that theft, negligence, corruption and carelessness negatively impact the management of assets. Recommendations include the filling of vacant posts, tightening of internal controls, providing the necessary training and improving the asset management. The study makes a contribution to the current body of knowledge.
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Hamanová, Klára. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444231.
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This master´s thesis concerns the proposal of a financial plan for the company Clia, s.r.o. The first part describes the theoretical basis of financial planning, strategic and financial analysis. The thesis continues by performing a strategic analysis and based on selected indicators, the financial health of the company is evaluated using financial analysis. Subsequently, a financial plan is proposed in an optimistic and pessimistic variations for the years 2020-2023.
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Parra, Osmar Henrique Costa. "Controle do quê e para quem? Uma análise dos planos estratégicos dos Tribunais de Contas e de seu papel no desenvolvimento nacional." Universidade Estadual Paulista (UNESP), 2017. http://hdl.handle.net/11449/152781.
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Este estudo se propõe a uma análise de como os Tribunais de Contas brasilei-ros são influenciados por interesses internacionais, utilizando-se de uma abor-dagem funcionalista à qual se agregam elementos históricos, para compreen-são da construção dos vínculos que sustentam essa influência. Os sistemas de controle surgem da necessidade das classes dominantes. O apartamento das estruturas de dominação política (Estado) e econômica (capital), no capita-lismo, originou um tipo de controle focado em aprimorar a gestão (auditorias) e outro em conter irregularidades (Tribunais de Contas), modelo francês, que se apresenta como defensor dos interesses sociais pela garantia da apreensão liberal de limitação do Executivo. No Brasil, que adota esse modelo, os TCs, fortalecidos pela Constituição e pela ascensão neoliberal que se seguiu ao “consenso de Washington” (1989), foram estruturados para implantar a LRF (2000) e um rígido modelo de governança, supostamente como condição para o desenvolvimento, mas que propositalmente dificulta atingi-lo, com a constru-ção de obstáculos institucionais. Submetidos a um processo de planejamento estratégico financiado pelo BID, os TCs se unificam em torno da concepção de que o combate à corrupção, que precede quaisquer outras questões, lhes ga-rantiria reconhecimento social e poder institucional. Caracterizado como “negócio”, o controle externo, submetido à mídia, passa à exposição sistemática de casos de corrupção, enfraquecendo o Estado. Produz-se um consenso que obstrui a percepção da burocracia do controle e da sociedade, tornando invisíveis as questões sociais, contendo o desenvolvimento e garantindo que a maior parcela da arrecadação seja destinada a credores. A ineficácia social desse modelo tende a esgotá-lo, levando a uma inflexão da mídia no sentido de expor também a corrupção dos Tribunais de Contas, cuja intervenção torna-se desnecessária ao neoliberalismo inclusive em razão do novo contexto de alinhamento ideológico direto do Poder Executivo, com provável enfraquecimento do sistema de controle externo.
This study proposes an analysis of how the Brazilian Audit Courts are influ-enced by international interests, using a functionalist approach to which historical elements are added, in order to understand the construction of the bonds that underpin this influence. Control systems arise from the need of the ruling class. The separation of the structures of political (state) and economic (capitalist) domination, in capitalism, originated a type of control focused on improving management (audits) and another on containing irregularities (Courts of Accounts), French model, which presents as defender of the social interests by the guarantee of the liberal apprehension of limitation of the Executive. In Brazil, which adopts this model, the TCs, strengthened by the Constitution and the neoliberal ascension that followed the "Washington Consensus" (1989), were structured to implement the LRF (2000) and a rigid model of government supposedly as a condition for development, but which purposely makes it difficult to achieve it, through the construction of institutional obstacles. Submitted to a strategic planning process financed by the IDB, the TCs unite around the idea that the fight against corruption, which precedes any other issues, would guarantee them social recognition and institutional power. Characterized as a "business", external control, submitted to the media, goes to the systematic exposure of cases of corruption, weakening the state. There is a consensus that obstructs the perception of the bureaucracy of control and society, making social issues invisible, concomitant with development and ensuring that the largest portion of the collection goes to creditors. The social inefficiency of this model tends to exhaust it, leading to an inflection of the media in order to expose also the corruption of the Courts of Accounts, whose intervention becomes unnecessary to neoliberalism even in view of the new context of direct ideological alignment of the Executive Power , probably weakening the external control system.
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Lee, Hsiu-lin, and 李秀玲. "Pension Planning and financial treatment -- A personal savings account simulation." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/52103693452466344653.
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碩士國立臺灣大學
社會學系研究所
86
The fertility rate in Taiwan area dropped since 1950,and the population s tructure became aged. The number of children reduced, and family resources to providefor the old aged is threatened. In the process of population aged, we f aced with labour force aged first, and we do not have a complete retirement pe nsion plancurrently. This paper present a retirement pension planning of pe rsonal savings accounr, we make a discussion of institution study, and finan cial simulation of contributionrate pension. To calculate contribution rate, w e estimate salary growth rate inboth macro and micro aspects and life expectan cy of retirement age in future years.Along with the planning of basic pension, we set the income replacement rate ofoccupation for 40%, with the middle proj ection of salary growth rate, adjusted bycareer salary change, and 5% pension fund return rate, a male worker''s contribution rate is 9.74%, for female worke r, the contribution rate is 11.01%.
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Muñoz, Isaac Ignacio. "Account planning in Hispanic advertising agencies : exploring a discipline in constant transition." Thesis, 2012. http://hdl.handle.net/2152/ETD-UT-2012-05-5844.
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This study provides a historical understanding of the adoption, adaptation and education of account planning in Hispanic advertising agencies. At the time of this writing, minimal academic research had focused on the discipline, and even less on the discipline in Hispanic advertising agencies. According to the United States 2010 census, the Hispanic population surpassed 50 million, making in the largest minority group in the country, accounting for over 15% of the population. Hispanic advertising agencies as a group are charged with reaching this market, and within these agencies, researching, strategizing and briefing are their account planners (also called brand planners, strategic planners, creative planners and research planners). Grounded theory was employed to interview twenty-nine account planners in five states who work, or at some point worked, in a Hispanic advertising agency. The results present a thorough explanation of the adoption and adaptation of account planning in Hispanic advertising agencies, as well as an overview of what account planners who want to work in this market should study. The findings suggest that account planning in Hispanic advertising agencies has experienced innovation diffusion and big brother syndrome, involvement, improvement, and fictive digital kinship. Study limitations, future research, managerial and educational implications are presented as well.text
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White, Jennifer Hume. "Speaking of suicide prevention...truth-seeking, agenda setting, and traditions in conflict : a narrative account of everyday planning practice." Thesis, 2002. http://hdl.handle.net/2429/13238.
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The main purpose of this study was to develop a more complete understanding of the
deeply situated, ethical and political character of suicide prevention program planning
practice through the analysis of everyday narratives or "practice stories." By offering an
in-depth view of program planning practice - based on the retrospective analysis of a
national conference planning process - this study provides an ideal opportunity for
learning about "what matters most" when multiple interest groups come together to plan
new programs. Three broad research questions provide the focus for this study: What
are the diverse personal and professional understandings that stakeholders bring to the
work of suicide prevention? How do these various identities and roles get enacted
through language? What are the implications that these various understandings and
multiple discourses have for shaping subsequent program planning experiences, decisions
and actions? Using an open-ended interview structure, nine conference planning
committee members were invited to reflect on their own experiences at the planning
table. My own storied account of our planning experience is presented alongside the
observations and stories of my planning colleagues. Thus, the varied perspectives of
different planning partners and stakeholders are represented in their own words and are
woven into an unfolding and textured narrative about planning practice in the mental
health field. Several important findings emerged which have relevance for the future
study and practice of program planning. First, there was a clear privileging of
professional knowledge and interests at our planning table. Second, the tasks of problem
framing and discourse shaping are key functions that planners need to bring conscientious
attention to in order to advance the overall planning agenda. Finally, critical listening,
emotion, empathy, and care are important elements of communication and meaning
making and I have argued that these relational attributes should be explicitly cultivated
and nurtured at the planning table.
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黃炳華. "A study conducted on the bank account officer’s system from the planning of strategy and the examining of operation performance." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/43297859169685558044.
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Castro, Simão Jorge Machado de Andrade e. "O planeamento estratégico e a importância do "Account Planner": a reestruturação do portal da Universidade do Minho: um estudo de caso." Master's thesis, 2011. http://hdl.handle.net/1822/41031.
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Dissertação de mestrado em Ciências da Comunicação (área de especialização em Publicidade e Relações
Públicas)Hoje em dia o account planner tem um papel essencial nas agências de publicidade. É com a ajuda dele e, graças a ele, que as agências alcançam uma comunicação cada vez mais eficaz. Isto acontece porque este profissional reúne um profundo conhecimento acerca dos consumidores e do mercado, elaborando, assim, um método e uma estratégia para os diferentes trabalhos que lhe são propostos. É fundamental apostar no planeamento estratégico, que sem o account planner não se concretizava, visto que este é o elemento que alimenta a informação e a transmite de forma clara e perspicaz. O tempo em que estive integrado no estágio na B+ Comunicação, permitiu-me clarificar muitas das questões que me surgiram antes de ter experiência de campo, e deu-me a oportunidade de entender de forma clara a importância do departamento de contacto, do planeamento estratégico e do account planner. Este relatório pretende desmistificar e entender a importância destes elementos numa agência de comunicação. Além de uma abordagem teórica que foca pontos que me parecem essenciais para o estudo do problema, apresento uma reflexão sobre um estudo de caso: a Restruturação do Portal da Universidade do Minho.
Today the account planner has an essential role in advertising agencies. With his help, and thanks to him, the agencies reach an increasingly effective communication. This happens because this professional brings a deep knowledge of customers and market, producing thus a method and a strategy for the different jobs that are proposed. It is essential to invest in strategic planning, that without the account planner did not materialize, since he is the element that feeds the information and transmit it clearly and insightful. The time I was integrated into the internship at B+ Comunicação, enabled me to clarify many of the issues that came before my field experience, and gave me the opportunity to understand clearly the importance of the contact department, account planning and of the account planner. This work aims to demystify and understand the importance of these elements in a communication agency. In addition to a theoretical approach that focuses on points that seem essential for the study of the problem, I present a reflection of a case study: The Restructuring of University of Minho Portal.
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Hoon, Ilandi. "Beware the bogeyman : capital gains tax and loan accounts / Ilandi Hoon." Thesis, 2014. http://hdl.handle.net/10394/11039.
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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.LLM (Estate Law), North-West University, Potchefstroom Campus, 2014
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Serero, Pule Joseph. "The effectiveness of school governing bodies regarding their overall school governance mandate in the Free State Province." Thesis, 2016. http://hdl.handle.net/10394/17032.
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The aim of this study was to investigate the effectiveness of school governing bodies (SGBs) regarding their overall mandate in the Free State Province. The governance mandate, as stated in the South African Schools Act, requires the SGB to ―promote the best interests of the school and strive to ensure its development through the provision of quality education for all learners at the school‖.
An in-depth literature review on governance and international and intercontinental practices revealed the school governance mandate as meaning that the SGB must provide the school with a strategic direction; act as critical friend to the school; and hold the school to account. These roles essentially describe the school governance mandate. To this end, a questionnaire was used to determine how effective SGBs executed this mandate in the Free State Province, with a population of principals, SGB chairpersons, educator- governors and non-teaching staff-governors.
Results obtained through computing frequency analyses, rank orders, Pearson‘s correlation, ANOVA and the Tukey HSD tests of respondents‘ perceptions of governance effectiveness items and dimensions indicated that there were statistically different perceptions regarding how effective SGB were and that these were of significant and practical effect. This meant that the effectiveness of SGBs regarding their overall mandate was indeterminate and that SGB did well in some areas of governance and not too well in others.
The conclusion drawn from the study was that the structural composition of SGBs was limited SGBs‘ effectiveness regarding their governance mandate. Therefore, the main recommendation is that the SGBs need to be restructured. The recommended Two-Tier Approach to school governance proposes a structure consisting of the executive tier: responsible for policy formulation and implementation, which is a strategic-accountability role; and the non-executive tier: responsible for scrutiny-accountability, which entails the roles of acting as a critical friend and holding the school to account.
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Pinto, Michel Pereira. "Cash management optimization at dennemeyer group." Master's thesis, 2012. http://hdl.handle.net/1822/21909.
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Relatório de estágio de mestrado em Economia Monetária, Bancária e FinanceiraThis report describes the work done during the internship at Dennemeyer Group, under the supervision of Prof. Dr. Francisco José Veiga and Mrs. Sevim Süzeroglu. The report focuses primarily on the assignments handled, working environment, successes and shortcomings that I encountered when handling various tasks assigned by the supervisor at the firm. This paper provides a description of a cash management implementation, a financial management technique that helps companies such as Dennemeyer Group to manage efficiently the organization’s cash. It focuses on a description of the company's 2011 financial performance, on how we intended to improve it, and on how we achieved our goals. A deep analysis on the historical financial data is needed in order to improve the firm’s performance in the future. Therefore, the results obtained shall be discussed and analyzed. Foreign exchange management has been treated, the bank transactions have been analyzed, an accurate liquidity planning has been established, short-term investments have been studied, the clients’ payment behaviors have also been investigated and, finally, the meeting with the bankers has helped us clarify some doubts. Our findings suggested that there was a big room for improvement. The report shall first give an overview of the tasks completed during the period of internship. All the steps and difficulties encountered during my internship will be explained in detail. The basic idea of this report is to provide a conceptual framework within which the cash management implementation in a multinational firm can be done. This report can be particularly helpful for persons who are interested in studying the operation of a multinational company which works with many currencies. Is it possible to detect and solve problems in a short time-period? Can we implement a cash management optimization in a large Multinational Corporation in a period of 4 months? “Yes We Can”.
O presente relatório tem como objectivo descrever o trabalho desenvolvido durante o meu estágio na Dennemeyer Group sob a supervisão do Professor Doutor Francisco José Veiga e da Dra. Sevim Süzeroglu, MBA. Foca-se, principalmente, nas funções desempenhadas, no ambiente de trabalho, objectivos atingidos e nas dificuldades encontradas no decurso da resolução das tarefas que me foram atribuídas pela minha supervisora na empresa. Nesta tese estão também descritos a implementação da gestão de caixa, uma técnica de gestão financeira amplamente utilizada por empresas como a Dennemeyer Group, com a finalidade de gerir de forma eficiente o capital da empresa. A tese descreve igualmente o desempenho financeiro da empresa durante o ano de 2011, como pretendemos melhorá-lo e como os nossos objectivos foram atingidos. O melhoramento do desempenho da empresa no futuro requer um estudo profundo do seu historial financeiro. Desta forma, torna-se imprescindível uma análise e discussão dos resultados obtidos. No decurso deste estudo, foi tratada a gestão dos câmbios, foram também analisadas as transações bancárias, estabelecemos um plano preciso de liquidez, foram estudados os investimentos a curto-prazo e o comportamento dos pagamentos por parte dos clientes e, finalmente, foram realizadas reuniões com banqueiros que nos proporcionaram o esclarecimento de algumas dúvidas relativas ao nosso objecto de estudo. Foi possível verificar que existiam várias formas de melhorar a performance da empresa. Em suma, irá ser apresentada uma visão geral das tarefas concluídas durante o meu período de estágio. Todos os passos dados e dificuldades encontradas, serão abordadas em detalhe. A ideia base deste relatório é expor um quadro conceptual no qual pode ser implementada uma gestão de caixa numa empresa multinacional. Para além do acima referido, este relatório é uma mais-valia para aqueles que pretendam estudar o funcionamento de uma empresa multinacional que trabalha com diferentes moedas. Será possível detectar e resolver problemas num curto espaço de tempo? Poderemos implementar uma gestão de caixa optimizada numa grande multinacional num período de 4 meses? “Sim é possível.”