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Sullivan, Brett M. "Determination of cost drivers for Ship Operations (1B1B) consumable (SO) operations target accounts for Amphibious Assault ships." Thesis, Monterey, Calif. : Naval Postgraduate School, 2008. http://edocs.nps.edu/npspubs/scholarly/theses/2008/Dec/08Dec%5FSullivanB.pdf.
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Thesis (M.S. in Operations Research)--Naval Postgraduate School, December 2008.Thesis Advisor(s): Nussbaum, Daniel A. "December 2008." Description based on title screen as viewed on February 2, 2009. Includes bibliographical references (p. 77). Also available in print.
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Walters, Mark. "Cinematic Accounts of a Neoliberal Hong Kong: Post-1997 Urban Cinema and the Human Cost of Neoliberalization." OpenSIUC, 2014. https://opensiuc.lib.siu.edu/dissertations/860.
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Through a renewed emphasis on individual entrepreneurial freedoms, neoliberalism promises an economy liberated from government regulation in which restraints on capital accumulation are lifted and the subsequent financial benefits trickle down to all segments of society. However benign this rhetoric sounds, neoliberalization has primarily succeeded in securing wealth for capitalist elites through a collusion of state, corporate, and military players and through the manufacturing of dissent through the rhetoric of freedom. Hong Kong is a unique site in which to study the effects of neoliberalism because of its geopolitical position between the People's Republic of China (PRC) and the West. As a British colony, Hong Kong was a site of capital extraction by the British Empire as well as a hub for Chinese capitalists and overseas merchants looking to avoid the turmoil on the Chinese mainland. Now, as China's Special Administrative Region, Hong Kong is more susceptible to China's authoritarian brand of neoliberalism, which instead demands consent through manipulation and coercion. The intensification of neoliberalization in Hong Kong following the 1997 transition to the PRC and the East Asian Financial Crisis that same year has been accompanied by an increased burden placed on the city's most vulnerable individuals. Cinema has responded to this intensification with recognition of and response to local and global economic uncertainty as witnessed in the city itself. This study focuses on film narratives and character action within hyper-capitalist urban space to answer the question of how urban cinema contributes to cultural dialogue on the human cost of neoliberalization. Specific areas of film research central to this study include the relationship between the city and cinema and the cinematic qualities of experiencing modern life, contemporary Hong Kong urban cinema, and questions of transnationalism and identity formation in postcolonial Hong Kong. The methodology is a combination of textual analysis and genre theory. The textual analysis is informed not only by historical and cultural details, but also by firsthand observations of Hong Kong, while genre theory is utilized because the selected films are hybridized texts that borrow from different film genres in addressing the impact of neoliberalization from multiple points of view simultaneously. For the purpose of this study, six films, made between 1998 and 2011, were selected that respond to diverse issues currently affecting Hong Kong and its people in the era of global capitalism. The Longest Summer (1998, dir. Fruit Chan) addresses the devaluation of labor and proletarianization. The Way We Are (2008, dir. Ann Hui) problematizes social polarization and the center/periphery disparity that dehumanizes individuals by defining them solely as surplus labor. Election and Election 2 (2005, 2006, dir. Johnnie To) examine the relationship between the PRC's authoritarian neoliberalism and Hong Kong Triad societies. The two additional films respond to the impact of the 2008 Global Economic Recession on an already volatile Hong Kong economy. Dream Home (2010, dir. Pang Ho-Cheung) reveals the absurdities of Hong Kong's cutthroat housing market through graphic violence and a revenge narrative set immediately prior to the 2008 crisis. Finally, Life Without Principle (2011, dir. Johnnie To) reveals the dangers to ordinary citizens of reckless and unchecked financial speculation as it applies to mortgages, loans, and investments. Neoliberalism is the logic of global capital, so although these films are set in and relate to Hong Kong, they have implications for the implementation of neoliberalism everywhere and are thus valuable as cross-cultural dialogue on human livelihood. Specifically, the films reveal a Hong Kong that is oppressive whether it is present in or absent from the frame. Yet, this oppression does not preclude meaningful human action that counters the dehumanization inherent in neoliberalization with narratives of survival and individual reconciliation with the forces of global capital.
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Lu, Chuyuan. "How Cutting the Cost of Using a Bank Affects Household’s Behavior of Remittance Transfers: Evidence From a Field Experiment in Rural Malawi." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1372.
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Using a randomized experiment in rural Malawi, this paper finds that providing information on mobile bank buses’ services leads to a higher probability of adopting savings accounts in the treatment group. Households in the treated villages are 3.06 percentage points more likely to adopt savings accounts than households in the control group. Second, the information treatment leads to an increase of in the probability of households receiving remittances in the treated villages, as well as an increase in the amount of remittances received. In particular, the effect is strongest for households that lived at least three kilometers away from the trade centers, which suggests that the main cost of transferring remittance is the cost of traveling to a bank. Third, the 2SLS regression provides suggestive evidence that adopting savings accounts leads to an increase in households’ remittance activities. The 63.3 percentage points increase in the possibility of households receiving remittances after adopting savings accounts suggests that there previously exist high costs associated with the informal channels of transferring remittances.
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Venter, Marthinus Christoffel. "A critical evaluation of the value of the implementation of a shared services centre of the financial function at ArcelorMittal South Africa with special reference to accounts payable." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8516.
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Thesis (MBA)--University of Stellenbosch, 2011.Some companies composed of different branches or centres or business units, are frequently following different financial operating procedures. They use different financial systems that are not aligned. This lack of process standardisation and control can be seen as a “drag” on the business. Due to this challenge, management might be at risk to focus on the administrative processes, instead of the core-business of the company. This risk has lead to more and more organisations considering implementing shared services for finance, believing that through the implementation thereof there is an opportunity to reduce costs, improve quality, timeliness, and transparency of data. The main aim of this report is to verify whether the implementation of shared services at the Accounts Payable (AP) function within ArcelorMittal South Africa (AMSA) did add value to the stakeholders of the business. Managing a shared services operation includes the implementation of benchmarking and continuous improvement and must involve planning for enhancements. Increased automation should enable departments to operate more effectively and efficiently in the future by streamlining processes, improving service levels and internal control as well as increasing data analysis. The main reasons for implementing a Shared Services Centre (SSC) at AMSA are explained and the processes that AMSA followed in implementing a SSC in Vanderbijlpark are described. Specific reference to the AP function is given. The SSC AP function of AMSA should operate as an internal customer service business. Currently the internal customers of this function are not satisfied with the operation of the function and a lot of the difficulties and mistakes made during implementation and operation of the SSC AP need to be solved, although the centre has been implemented six years ago. A customer survey and interviews with three managers of AMSA, who were involved in the implementation and operation of the SSC, was done to determine the value and success of the centre. According to the feedback, the SSC of AMSA has become a static shared service unit that satisfied the needs of the customers and the organisation only at the beginning of implementation. The service currently runs the risk of becoming just another centralised function that is subject to the same problems that originally caused AMSA to seek a new means of organising. The management of the SSC of AMSA needs to look beyond what it does today, linking its plan to overall company goals and assessing how it can optimise its contributions on behalf of all parties within AMSA. The management of the shared services unit needs to develop competence in finding and exploiting leverage opportunities to be continuously of value to AMSA. Possible corrective actions to get the SSC to be customer orientated are discussed. By solely relying on centralisation and standardisation, significant benefits of the shared services operating model was omitted and not implemented. The management of AMSA needs to consider the restructuring of the SSC to ensure the reshaping of the operation into the high-performing, service-oriented “business within a business” originally intended for shared services.
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Acuña, Benjamim Cristobal Mardine. "Utilidade do valor justo de ativos biológicos para a análise de crédito de corporações brasileiras baseadas no agronegócio." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-22092015-090605/.
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A dúvida sobre a utilidade da informação do valor justo de Ativos Biológicos para o usuário externo estimulou esta investigação. Em um mercado como o brasileiro no qual o agronegócio é fundamental e o crédito bancário ocupa espaço de destaque no financiamento das operações e dos investimentos, o problema de pesquisa se mostra relevante e, por isso, investigou se essa informação estaria relacionada com o custo da dívida bancária. Os objetivos foram, de modo mais abrangente, verificar se esse modelo de mensuração era desejado pelos analistas de crédito e, de modo mais específico: (i) verificar se havia correlação entre a variação, entre trimestres, da proporção entre a variação do valor justo na Demonstração do Resultado e a receita total, (ii) da variação da proporção entre o Ativo Biológico e o ativo total, (iii) do tamanho das companhias de agronegócio, estes três sobre o custo da dívida bancária; além (iv) verificar se havia preferência pela mensuração ao Valor Justo ou ao Custo e, (v) conhecer a forma como esses analistas realizam o tratamento dessa informação. Não fez parte do escopo, todavia, a elaboração de um modelo de análise de crédito, com identificação de todas as variáveis que a afetam; a investigação está limitada ao quanto a marcação ao Valor Justo menos as Despesas de Venda a impactaram do ponto de vista quantitativo, mas, principalmente, qualitativo. A pesquisa se deu em três etapas: (a) a análise das notas explicativas para percepção dos modelos de divulgação e das Demonstrações Contábeis para a coleta das variáveis desejadas; (b) a submissão dessas variáveis aos testes quantitavos e (c) a análise confirmatória mediante entrevistas semi-estruturadas com os analistas de crédito. O método de pesquisa empírico se deu pela análise de dados em painel de efeitos aleatórios, que retornou como significativa a correlação inversa, ao nível de 5%,da variável de controle logaritmo natural do tamanho do ativo sobre o custo da dívida bancária, bem como positiva a 10%, da variação inter trimestres do quociente formado entre o Ativo Biológico e o ativo total. Por outro lado, a variação interperíodos do quociente nas contas de resultado não se mostrou significativa. A análise qualitativa das entrevistas complementou a análise ao apontar que, apesar de os analistas, via de regra, desejarem a informação ao valor justo, tentam eliminá-la em suas estimativas de capacidade de repagamento, bem como encontram grande dificuldade em reunir subsídios para esse processo devido à falta de padronização das aberturas disponibilizadas pelos preparadores. Essa dificuldade, porém, pelo encontrado, não parece impactar sobre o custo da dívida bancária, já que os analistas não opinam sobre as taxas das operações de crédito. Apesar de não haver feito parte dos testes empíricos, outra indicação apontada nas entrevistas foi de que os analistas valorizam o respaldo por auditorias de renome, aspecto que lhes proporciona conforto a ponto de não vir a questionar com grande ênfase os números reportados. Por fim, a conexão entre a literatura dos custos de transação e a de value relevance através da assimetria informacional parece um largo caminho para novas pesquisas entre os elementos contábeis reportados e a forma como o mercado de crédito percebe o risco.The doubt about the usefulness of the fair value of biological assets information to the external user conduced this research. In a market like Brazil where agribusiness is crucial and bank credit occupies a prominent space in the financing of operations and investments, the research problem is relevant and, therefore, investigated whether this information would be related to the cost of bank debt. The objectives were, more broadly, whether such measurement model was desired by credit analysts and, more specifically: (i) determine whether there was a correlation between the variation between quarters, the ratio of the change in fair value in the Income Statement and the total revenue, (ii) varying the ratio of the biological assets and total assets, (iii) the size of the agribusiness companies, these three on the cost of bank debt; plus (iv) whether there was a preference for measurement at fair value or cost, and (v) know how these analysts conduct the treatment of this information. The development of a credit analysis model was not part of this scope, weren\'t identified all the variables that affect it; the investigation wass limited to how the fair value less costs to sell model impacted it not only from a quantitative point of view, but mainly qualitative. The research took place in three stages: (a) the analysis of the explanatory notes to the perception of the advertising models and financial statements for the collection of the desired variables; (B) submission of these variables to quantitave tests and (c) the confirmatory analysis by semi-structured interviews with the credit analysts. The method of empirical research was done through the analysis of data in random effects panel, who returned as a significant inverse correlation at 5%, the natural logarithm control variable size of the asset on the cost of bank debt and positive 10% of the inter quotient quarters formed between the biological assets and total assets. On the other hand, the inter periods variation of the ratio in the income accounts was not significant. Qualitative analysis based on interviews complemented the analysis by pointing out that, although the analysts, as a rule, wish to fair value information, try to eliminate it in its estimates of repayment ability and find great difficulty in gathering information for this process due to the lack of standardization of the openings provided by the trainers. This difficulty, however, the found, does not seem to impact on the cost of bank debt, as analysts do not think of the rates of the loans. Although there was part of the empirical tests, a further indication pointing in the interviews was that analysts value the support by renowned audits, something that gives them comfort as to not come to question with great emphasis the reported numbers. Finally, the connection between literature of transaction costs and the value relevance by information asymmetry seems a long way for further research between reported accounting elements and how the credit market perceives the risk.
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Abburi, Sridhar, and Ramakrishnan Chinnappan. "COLLABORATION IN BANKING INFORMATION SYSTEMS : INVESTIGATING THE FUTURE OF BANKING SYSTEMS IN INDIA." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17062.
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Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take’s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank. In the research trying to find the solutions for some of the problems to maintain a banking account, we want to provide the maximum time of service in banking systems and to find the better solution for the common persons to use the banking systems. The research idea Collaboration banking information systems are designed to combine all the account information into a system, to provide a better solution for the customer, and to solve all the internal problems in the banking systems. From this new concept we could establish the bank in each and every village, So that we could reach all the customers by providing them a good quality service and exceeding their expectations. The Collaboration systems are less time consuming and it reduces the burden of both the customers and bank employees. Some banks failed due to the lack of customers and the over burden of interest charged by the government.The research idea is to share all the account details from all the banks into a system that is known as collaboration banking information systems. The collaboration banking systems are entirely different and it reduces the cost maintenance of the Indian banking systems.Program: Magisterutbildning i informatik
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Zhao, Shan 1972. "A quantitative QFD method taking into account cost and risk factors /." Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81580.
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This thesis develops a quantitative quality function deployment (QFD) method and integrates it with the methodologies of value engineering and risk analysis. Numerical parameters and scales allow measurement of product development and onward adjustment as the process unfolds. In QFD, customer requirements are usually defined in terms of design characteristics. In the method developed here, customer requirements are related to product functions. The use of value engineering then allows costs to be quantified. The analysis of design uncertainties allows the determination of risk factors. By introducing the new concepts of customer satisfaction value and an integrated evaluation index, an appropriate balance between customer and enterprise satisfaction can be attained in the final product. The new QFD method provides a quantitative approach based on cost and risk for evaluating how well customer requirements are taken into account in the development of a product.
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Fick, James Desmond. "Serving the base of the pyramid in South Africa : the case of the Mzansi basic bank account." Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/840.
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Thesis (MBA (Business Management))--University of Stellenbosch, 2007.AFRIKAANSE OPSOMMING: Die Mzansi rekening, as Eerste Orde Nasionale rekening, is gesamentlik deur die “Groot 4” banke geloods, spesifiek met die oog daarop om toegang tot groter finansiële dienste te bewerkstellig in lyn met die Finansiële Dienste Handves. Hierdie navorsingsverslag ondersoek die sukses van die Mzansi rekening in terme van die verbetering van toegang tot finansiële dienste en die verwesinliking van Prahalad se visie van die Fortuin aan die onderkant van die piramide of die sogenaamde Base of the Pyramid (BoP). Die studie is gedoen deur onderhoude te voer met industrie-kenners wat nou betrokke was met die loods van die Mzansi rekening, asook deur ’n oorsig te doen van ’n verslag van die onlangse kommisie van ondersoek oor kompetisie in die bankwese in Suid Afrika. Die Mzansi rekening is inderdaad suksesvol daarin om toegang tot finansiële dienste vir alle Suid Afrikaners beskikbaar te maak, maar dit is steeds nie winsgewend vir die banke nie. Die Mzansi rekening is dus nie in lyn met Prahalad se visie van die BoP nie. Die winsgewendheid van die rekening in die toekoms hang af van die graad van aanvaarding van armes van meer doeltreffende elektroniese transaksies. Tot op datum wil dit voorkom asof Prahalad se gevoel dat die armes gevorderde tegnologie maklik aanvaar nie in die bank sektor in Suid Afrika geld nie. ’n Toenemende fokus op gebruik eerder as toegang en ’n beter belyning met Prahalad se twaalf beginsels van innovasie by die BoP mag egter wel beter wins vir die banke inhou. Selfs al sou winste nie materialiseer nie, is dit steeds voordelig vir banke wat bereid is om te eksperimenteer en te leer van die Mzansi ervaring. Die Mzansi rekening mag dalk die katalis wees vir nuwe en verbeterde produkte wat suksesvol sal wees in die BOP mark.
ENGLISH ABSTRACT: The Mzansi account, as a First Order National Bank Account, was jointly launched by the Big 4 Banks (ABSA, FNB, Nedbank and Standard Bank) specifically to increase access to financial services in line with the requirements of the Financial Sector Charter (FSC). This study explores the success of the Mzansi account with regard to improving access to financial services and achieving Prahalad’s vision of a Fortune at the Bottom of the Pyramid (BoP). The study was conducted by interviewing industry experts who were intimately involved in the launch of the Mzansi account and reviewing the transcripts of the recent commission of enquiry into the competition of banking in South Africa. The Mzansi account has been successful in increasing financial access for all South Africans but has not proved to be profitable for the banks. The Mzansi bank account therefore does not support Prahalad’s vision that there is a fortune at the base of the pyramid. The future profitability of the account is dependent on the acceptance of the poor of more efficient electronic transacting. To date it would seem that Prahalad’s notion that the poor accept advanced technology readily does not apply within the banking sector of South Africa. An increased focus on usage as apposed to access and a better alignment to Prahalad’s twelve principles of innovation at the BoP may well bring increased profits for the banks. Even if profits don’t materialise, for those banks willing to experiment and learn from the Mzansi experience. The Mzansi account may well be a catalyst for new and/or improved products that will be successful in the BoP market.
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Vidal, i. Perera Marta. "Passive actions: a body-first account." Doctoral thesis, Universitat Autònoma de Barcelona, 2018. http://hdl.handle.net/10803/482147.
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Aquest estudi situa les accions passives al bell mig de la nostra capacitat d’actuar. Són accions passives aquelles que el subjecte experimenta com a alguna cosa que li succeeix. Tot i que la majoria de les accions van acompanyades d'aquesta experiència, l'explicació de les accions passives entra en conflicte amb importants intuïcions sobre què és actuar. Una acció és quelcom que fa un subjecte, i fer quelcom està, generalment, en oposició amb allò que succeeix al subjecte. Així, l’experiència de passivitat sembla amenaçar allò que és essencial a l’acció, el fet que el subjecte fa una acció. Pot una acció ser alhora quelcom que un individu fa i quelcom que li succeeix? En els capítols 1 i 2 presento dues estratègies diferents per explicar les accions passives. La primera considera que fer una acció és incompatible amb un mecanisme passiu. Bach, Searle i Pacherie modifiquen teories clàssiques de l’acció, segons les quals la persona que té la intenció d'una acció causa l’acció, mitjançant la substitució de la persona per una representació de moviments corporals. Una segona estratègia considera que les anomenades ‘accions passives’ són el resultat d’un procés diferent del procés que té com a resultat una acció. Clark proposa que un sistema neuronal visuomotor resulta en moviments corporals que són accions i que la persona experimenta de manera passiva. També analitzo la proposta de Dreyfus, que presenta una relació bàsica entre l’entorn i el subjecte que té com a resultat que el cos es mogui de manera activa. Atès que aquesta relació no està basada en la voluntat del subjecte (o en alguna cosa semblant), pot explicar l’experiència de passivitat. Tanmateix, atès el marc teòric que Dreyfus utilitza, el seu model només explica aquelles accions que responen al medi. El model de Dreyfus també té problemes a l'hora d'explicar com es pot controlar i modificar l’acció.
En el capítol 3, exploro una nova manera d’explicar les accions passives relacionant-les amb la dimensió bàsica de l’acció, que apareix quan es discuteix el fenomen de les accions no bàsiques. Les accions no bàsiques són aquelles que estan fetes mitjançant una altra acció, i les accions bàsiques son aquelles que s’introdueixen per aturar la possible regressió que es produiria si totes les accions fossin no bàsiques. Argumento que tant les accions passives com les accions bàsiques existeixen perquè les accions es fan movent el cos. En el capítol 4 exploro, en conseqüència, el que diferents teories diuen sobre els moviments d’una acció. Primerament analitzo la proposta de Bargh que sosté que mecanismes subpersonals causen moviments. Una segona teoria, argumentada de maneres diferents per Steward i Hornsby, proposa que els moviments corporals són el resultat d’una relació especial que té la persona amb el seu cos (que és diferent de la seva relació amb l’acció). Cap d’aquestes teories no aconsegueix d'explicar satisfactòriament el fet que aquests moviments són moviments actius.
En el capítol 5, presento una proposta positiva. La meva proposta és que els moviments d’una acció són el resultat d’una tendència del cos a moure’s. Des d'aquesta perspectiva, als moviments no els cal la realització d'una acció per tal que siguin els moviments d'una acció: ho són de manera bàsica. Aquesta proposta no resulta, però, en una teoria en la qual la intenció del subjecte no hi tingui cap paper, atès que la tendència d’un cos a moure’s pot satisfer el patró de moviments relatius a una intenció. Tanmateix, les intencions no serien essencials per a l'acció la relació entre acció i intenció seria indirecte i mediada per la tendència del cos a moure’s.This dissertation places passive actions at the heart of our capacity to act. Passive actions are those actions which the subject experiences as something which happens to them. Although most actions are accompanied by this experience, the explanation of passive actions is in tension with important intuitions about what it is to act. Actions are what a subject performs, and performing something is opposed, normally, to mere happenings. The experience of passivity seems thus to threaten what is essential to acts, the fact that the subject performs an action. Can an action be, at the same time, something performed by the subject and something which happens to her? In chapters 1 and 2 I present two different strategies to explain passive actions. One strategy considers that the performance of an action is not incompatible with a passive mechanism. Bach, Searle and Pacherie modify standard theories of action, according to which the subject who intends an action causes it, by substituting for this subject a representation of bodily movements which cause actions. A second strategy considers that the so-called ‘passive actions’ result from a process different from the process which results in actions. Clark proposes that a visuomotor neural system results in bodily movements which are an action and which the subject experiences passively. I also explored Dreyfus’ view. He presents a basic relation between the environment and the subject which results in the body actively moving. Since this relation is not grounded in the subject’s will (or something analogous), it can explain the experience of passivity. However, because of the theoretical framework Dreyfus uses, his model only explains environmentally-driven actions. Dreyfus’ model has also problems when it comes to taking into account the subject who controls and can modify the action. In Chapter 3, I explore a novel way of approaching passive actions which considers whether it is possible to relate passive actions to the basic dimension of action, which is introduced when discussing non-basic actions. Non-basic actions are those actions which are performed through or by performing another action and basic actions are those actions which stop the possible regress that might occur if all actions were non-basic. I argue that both phenomena exist, since actions are performed by moving the body. In Chapter 4, I explore thus what different theories claim about the movements involved in an action. First, I explore the view of Bargh, who claims that sub-personal mechanisms result in movements. The second view, proposed in different ways by Steward and Hornsby, is that bodily movements are the result of engagement of the agent with their body (different from their engagement with the action). Neither view manages to explain the fact that the movements are agential movements. In Chapter 5, I present my own positive view. According to this view, the movements of an action are the result of a tendency of a body to move. Presented in this way, the movements do not require the performance of an action in order for them to be the movements of an action: they are the movements of an action in a basic way. This yields an explanation of the movements which is not grounded in the will of the subject. This view does not result in a picture in which intentions play no role, since this tendency of a body to move might satisfy a pattern of movements related to intentions. However, intentions would not be something essential for action, and the relation between action and intention would be indirect and mediated by the tendency of a body to move.
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Stailey, Robert J. "Activity-Based Cost and revenue model for RDT&E Rated Service Account laboratories at NAWCAD." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA365589.
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Thesis (M.S. in Management) Naval Postgraduate School, June 1999."June 1999". Thesis advisor(s): Kenneth J. Euske, Theodore A. Hleba. Includes bibliographical references (p. 103-105). Also available online.
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Hutcherson, Cendri. "The moral emotions : a social-functionalist account of anger, disgust, and contempt /." May be available electronically:, 2008. http://proquest.umi.com/login?COPT=REJTPTU1MTUmSU5UPTAmVkVSPTI=&clientId=12498.
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SILVA, GABRIEL HENRIQUE CLEMENTE E. "METHODOLOGICAL PROPOSAL FOR ALLOCATION OF TRANSMISSION COSTS TAKING INTO ACCOUNT MULTIPLE DISPATCH SCENARIOS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2016. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=29747@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROCOORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE EXCELENCIA ACADEMICA
A consideração dos custos de transmissão associados a cada projeto é fundamental para que as comparações econômicas dos custos totais de geração entre tecnologia sejam realizadas corretamente. Os custos de transmissão tendem a ser elevados para usinas distantes dos centros de carga; ou reduzidos para usinas próximas dos centros de carga. O custo de transmissão de cada agente é calculado a partir de uma tarifa, cujo valor depende do ponto de conexão e deveria refletir o sinal locacional da parcela da rede efetivamente utilizada. As metodologias existentes têm limitações que atenuam consideravelmente o sinal locacional, e, consequentemente, necessitam de fatores de ajuste conhecidos como selo, que podem ser bastante significativos quando comparados com a parcela locacional. Uma limitação importante das metodologias existentes é não considerar múltiplos cenários de despacho, sobretudo em países com forte presença de hidrelétricas, podendo influenciar bastante a alocação e criar um problema de recuperação de custos. Outro tema abordado é o cálculo da tarifa de transmissão diferenciada por patamar de carga, cujo benefício é possibilitar que os consumidores respondam ao sinal econômico da tarifa de transmissão, aumentando a eficiência econômica. Esta dissertação apresenta uma nova metodologia com base no esquema Aumann Shapley (AS) que incorpora o tema dos múltiplos cenários de despacho e cálculo da tarifa de transmissão diferenciada por patamar de carga. Para ilustrar a aplicação da metodologia proposta foi utilizado um sistema teste de 3 barras e o sistema elétrico da Bolívia. A metodologia proposta é comparada com as seguintes metodologias: (i) Participações Médias; (ii) Metodologia Nodal ou Custo Marginal de Longo Prazo (CMLP); e (iii) AS Original. Os resultados mostraram que a utilização da metodologia proposta melhorou significativamente o sinal locacional, reduzindo a necessidade complementação com a parcela selo da tarifa de transmissão.
The consideration of transmission costs is essential for an isonomic economic valuation of generation projects due to the competition among different sources. The transmission costs tend to be greater for power plants located far from the load centers than for those that are closer. The transmission cost of each agent is calculated through a tariff, whose value depends on the point of connection and might reflect a locational signal of the transmission network s portion effectively used. The existing methodologies have limitations that greatly hinders the locational signal, therefore, is required a complementary charge known as postage stamp that can be quite significant when compared with the locational portion. The existing methodologies do not consider the multiple dispatch scenarios for allocation of the transmission costs, which is a very important issue and can greatly influence the allocation and create a cost recovery problem, especially in countries with a strong presence of hydroelectric plants. Another important issue to be considered in methodologies for allocation of transmission costs is the calculation of the transmission tariff varying in accordance with the load blocks, whose benefit is enable the consumers to respond to the transmission tariff s economic signal, increasing economic efficiency. This thesis presents a new methodology based on the AS scheme that incorporates the multiple dispatch scenarios and provides the calculation of the transmission tariff per load block. To illustrate the application of the proposed methodology, it was used a 3 bus test system and the Bolivian power system. The proposed methodology is compared with the following methods: (i) Average Participation Factors (APF); (ii) Long Run Marginal Cost (LRMC) and (iii) Original AS. The results showed that the use of the proposed methodology significantly improved the locational signal, reducing the need of the postage stamp portion of the transmission tariff.
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Surman, Richard. "Optimalizace provozních a finančních nákladů v maloobchodním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225333.
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Diploma thesis topic is cost optimization in a business company. This title means endeavor to modify costs in order to reach better company managing. Firstly, it is necessary to gain theoretical knowledge about field of costs, then it is possible to analyze costs and design suitable solution for a company. The first chapter contains theoretical findings. Second chapter analyses costs and its task is to lay out that fields, which are problematic or hides huge savings potential. The third chapter contains designed procedures which, as a result, should lead to savings in particular fields.
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Wengler, Stefan. "Key account management in business-to-business markets an assessment of its economic value /." Wiesbaden : Deutscher Universitats-Verlag, 2006. http://www.springerlink.com/content/u0132h/.
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Samadi, Sascha [Verfasser], Ulrich [Akademischer Betreuer] Scheele, and Manfred [Akademischer Betreuer] Fischedick. "The social costs of electricity supply: types of costs, their dynamics over time and how energy models take these costs into account / Sascha Samadi ; Ulrich Scheele, Manfred Fischedick." Oldenburg : BIS der Universität Oldenburg, 2018. http://d-nb.info/1159702055/34.
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Střeštíková, Iveta. "Optimalizace provozních a finančních nákladů v maloobchodním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377952.
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The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.
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Munro, Robert. "Should citizens pay for the costs of their state's unjust actions? : defending an individualist moral responsibility-based account of liability." Thesis, University of Manchester, 2015. https://www.research.manchester.ac.uk/portal/en/theses/should-citizens-pay-for-the-costs-of-their-states-unjust-actions-defending-an-individualist-moral-responsibilitybased-account-of-liability(9b6409ff-11aa-44f3-a478-1c9af5be26a1).html.
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A state that violates international law incurs a duty to repair harms caused by its transgression. This will often require pecuniary compensation to be paid to injured parties. To discharge its reparative duty, the state will use public funds or increase taxation. Its reparative burden is, therefore, passed on to its citizens. When, if ever, is this morally justified? In this thesis, I defend an individualist moral responsibility-based account of liability against a number of objections and demonstrate that it can provide intuitively compelling and theoretically defensible answers to the question of whether a particular state’s citizens should pay for the costs of its unjust actions. In defending my account, I will reject an argument which holds that the moral responsibility-based account cannot assign liability for overdetermined harm. The argument runs as follows: no individual is causally responsible for an overdetermined harm; causal responsibility is a necessary condition of moral responsibility; and moral responsibility is a necessary condition of liability. I deny the possibility of overdetermination, and I argue that the appearance of overdetermination simply reflects a lack of sufficiently fine-grained evidence. This presents us with a problem – we do not know who is culpably morally responsible for the harm. If we do not know who is culpably morally responsible for the harm then we do not know who is liable for the harm. I argue, however, that individuals can render themselves liable for a harm by culpably depriving its victim, or someone acting on her behalf, evidence of the identities of the persons liable for the harm. These arguments underpin my defence of the capacity of an individualist moral responsibility-based account of liability to explain when citizens should pay for their state’s unjust actions. I defend my argument against some other important objections, but I also reject an alternative approach to explaining whether citizens should pay for the costs of their state’s unjust actions. I call this the ‘Collectivisation Strategy’. Its proponents believe it capable of avoiding the numerous problems that are said to besiege an individualist moral responsibility-based account of liability. This alternative account conceives of the state as a corporate moral agent, and it holds that the state, qua corporate moral agent, can be liable for unjust harm. The key to its success, however, is explaining when and why the state, so conceived, is justified in imposing shares of its liability-burdens on its citizens. I consider and reject two such justifications. Having rejected these alternative accounts, and by overcoming the arguments made against individualist moral responsibility-based accounts, I demonstrate that my account is intuitively compelling and theoretically defensible, and can tell us whether particular a state’s citizens should pay for the costs of its unjust actions.
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Besterman, Andreas, and Larsson Tobias. "Indexerade beräkningsenheter : Robert Shillers indexeringsparadox." Thesis, Linköpings universitet, Nationalekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-120200.
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Bakgrund: Olika forskare har under åren identifierat problem relaterade till inflation, samt även bidragit med förslag på lösningar på dessa. Begreppet Money Illusion är ett välkänt begrepp inom området som tycks vara en del i förklaringen till allmänhetens motvilja att hantera inflationsrelaterade problem. Det är bestämt i Sverige av Riksbanken att inflationen skall vara låg men positiv och inflationsmålet är satt till två procent. Indexerade beräkningsenheter presenteras av Robert Shiller som lösning på kunskaps- och beteendeproblem förknippade med inflation. Han definierar en indexerad beräkningsenhet som ska fungera parallellt med den lokala valutan. Syfte: Syftet är att diskutera förutsättningar för en implementering av nya indexerade beräkningsenheter, som fungerar parallellt med valutan, i Sverige samt att kritiskt granska Robert Shillers teorier om indexerade beräkningsenheter. Genomförande: Uppsatsen är av kvalitativ karaktär och bygger på semistrukturerade intervjuer med personer inom bank- och försäkringsväsendet samt en universitetslektor i nationalekonomi vid Linköpings Universitet. Intervjuerna har utgått från samma intervjumall. Insamlat intervjumaterial har tillsammans med teorier om inflation, indexering och transaktionskostnader legat till grund för analysen. Slutsats: Slutsatsen i uppsatsen är att den låga inflation som råder i Sverige inte ses som ett tillräckligt stort problem för att motivera en mer vida indexering hos privatpersoner. De kostnader som förknippas med indexering, i form av transaktionskostnader, har även underskattats av Robert Shiller vilket gör att hans förespråkande för indexering i låginflationsländer i själva verket högst troligen är en paradox.Background: Several scientists have, over the years, identified problems related to inflation and contributed with suggestions to solutions. The term Money Illusion is a well-known phenomenon that explains difficulties of separating nominal value from real value. The central bank of Sweden has decided that inflation should be low but positive and the inflation target is set to two percent. Robert Shiller presents Indexed Units of Account as a solution to problems related to inflation depending on knowledge and behavior. He defines an Indexed Unit of Account that is meant to operate in parallel to the local currency. Aim: The aim is to discuss the prerequisites for an implementation of new indexed units of account, which works in tandem with the currency, in Sweden as well as critically examine the theories of indexed units of account made by Robert Shiller. Completion: The thesis is qualitative in nature and is based on semi-structured interviews with people in banking, insurance and a senior lecturer in economics at the University of Linköping. The interviews have assumed the same interview template. Collected interview data, together with theories of inflation, indexing and transaction costs has formed the basis for the analysis. Conclusion: The conclusion in the paper is that the low inflation prevailing in Sweden is not seen as a big enough problem to warrant a more widespread use of indexation by individuals. Robert Shiller has also underestimated the costs associated with indexing, in the form of transaction costs, which most likely means that his advocacy of indexation is a paradox.
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Reckziegel, Valmor. "Práticas de gestão de custos adotadas por empresas estabelecidas nas regiões noroeste e oeste do estado do Paraná." Universidade do Vale do Rio dos Sinos, 2005. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3071.
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Essa dissertação tem como objeto de estudo identificar as práticas de gestão de custos, no contexto de sua aceitação como necessárias ao atual ambiente operacional das empresas, bem como sua adoção no contexto gerencial. Inicialmente, o trabalho circunscreve-se às transformações ocorridas no mundo dos negócios nas últimas décadas, bem como as novas e/ou aperfeiçoadas práticas para mensuração e gestão de custos, destacando o custeio e gestão baseada em atividades, o custo da qualidade, o custo-alvo, o custeio do ciclo de vida e a análise da cadeia de valor, defendidos por alguns autores como adequadas ao novo ambiente. A partir de tal abordagem é examinado o conteúdo básico dos conceitos e justificativas que envolvem as práticas de gestão de custo, objeto deste estudo, possibilitando destacar os conceitos sob um prisma crítico, confrontando as opiniões de diversos pesquisadores. Em complemento ao estudo, são abordadas algumas pesquisas nacionais sobre o tema, que permitem traçar um comparativo dos resultados deste estudo com os de outras regiões do país. O estudo está fundamentado em uma pesquisa efetuada em trinta empresas de médio e grande porte, situadas nas regiões oeste e noroeste do estado do Paraná e os resultados apresentados permite concluir que as novas e/ou aperfeiçoadas práticas de gestão de custos não têm merecido a devida atenção por parte dos envolvidos na geração da informação de custos, motivado, na opinião dos entrevistados, dentre outros, pelo não conhecimento de tais práticas, baixa relação custo-benefício para sua implantação, e pela predominante preferência no aprimoramento das práticas convencionais.
This research has, as its object of study, the identification of cost management practices in the context of their acceptation as necessary to the new operational environment of the companies, as well as their adoption in the managerial context. To start with, the work describes the transformations occurred in the world of business during the last decades, as well as the new and/or improved practices for the measurement and management of costs, with special attention to cost and management based on activities, the cost of quality, the target-cost, the cost of the life cycle and the analysis of the chain of values, considered by some authors as adequate to the new environment. Based on this approach, the basic content of the concepts is thoroughly examined as well as the reasons which involve the practices of cost management, object of this study, thus allowing highlighting the concepts under a critical point of view, confronting the opinions of several researchers. As a complement to this study, some national researches about the theme are taken in consideration, which allow the establishment of a comparison between this study and studies from other regions of the country. The study is based on a research carried out with thirty middle-sized and big-sized companies, located in the western and northwestern region of the state of Paraná and the results which were achieved allow the conclusion that the new and/or improved cost management practices have not deserved the attention by the parties involved in the generation of the information regarding costs, motivated by the opinion of the parties who were interviewed, among other reasons, for not knowing about such practices, the low cost-benefit relationship for its implementation and for the predominant preference for the improvement of conventional practices.
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Alarcón, Pablo López. "Optimizing post-weaning multi-systemic wasting syndrome control taking into account economics aspects and management of information in decision making by farmers." Thesis, Royal Veterinary College (University of London), 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.572446.
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Pazourková, Pavla. "Vedení účetnictví a účetní závěrka konkrétní firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-16894.
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The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.
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Vopravil, Jiří. "Odhady drogového trhu jako části nelegální ekonomiky." Doctoral thesis, Vysoká škola ekonomická v Praze, 2003. http://www.nusl.cz/ntk/nusl-77120.
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Drug trade is a part of non-observed economy in the system of national accounts. Estimations of drug trade were made from demand side based on estimation of drug consumption. This needs estimations of drug users, which was possible to estimate from drug use prevalence in last year. Several surveys done in society were the data source. Other information from the surveys was information about frequency of drug use. Several research studies gave information about consumed drug quantity by one opportunity. Police and customs have a common database about drug seizures. The database is source for information about import and export of drugs, drug purities by production or import and by consumption or export. Police reports drug prices also. The physical indicators of the drug trade are recalculated by wholesale and retail prices into financial indicators, which are possible to record into system of national accounts.
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Mathé, Virginie. "Le prix de la construction en Grèce aux IVe et IIIe siècles avant J.-C. : étude sur les chantiers financés par les sanctuaires de Delphes, d’Epidaure et de Délos." Thesis, Lyon 2, 2010. http://www.theses.fr/2010LYO20099.
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Comment évaluer le prix d’un édifice grec ? Cette étude, qui se fonde sur les comptes de construction et les vestiges de Delphes, d’Epidaure et de Délos, tente de répondre à cette question en suivant deux voies heuristiques. On peut estimer le coût d’un chantier en analysant la totalité des données épigraphiques et architecturales qui s’y rapportent. C’est la démarche adoptée dans les trois premiers chapitres qui ont trait au temple d’Apollon à Delphes (1), au temple d’Asklèpios et à la Tholos d’Epidaure (2), à neuf temples et sanctuaires déliens (Pôrinos, Grand temple d’Apollon, Pythion, Artémision, Archègésion, Kynthion, Asklèpieion, Dioskourion, Thesmophorion) (3). On peut aussi comparer des inscriptions relatives à plusieurs bâtiments pour estimer le coût des matériaux, de leur transport et de leur mise en œuvre et déterminer les principaux critères de fixation des prix : le quatrième chapitre est consacré à l’analyse des prix des bois, des pierres, des briques et des terres cuites architecturales, ainsi que des métaux.La nature et l’état de la documentation invitent à la prudence : les séries de données issues des inscriptions ne sont ni complètes, ni homogènes ; la confrontation avec les vestiges se heurte à plusieurs difficultés ; le sujet est restreint à la construction d’édifices généralement à vocation cultuelle, financés par les sanctuaires, aux IVe et IIIe s. av. J.-C., et les conclusions ne peuvent être appliquées telles quelles à d’autres types d’architecture, à d’autres époques et à d’autres domaines de l’économie antique. Seul le prix du temple d’Apollon à Delphes et celui du temple d’Asklèpios à Epidaure peuvent être estimés sans grande marge d’erreur : le premier a coûté 400 talents, le second 24 talents. Pour les autres édifices, comme pour les matériaux, il n’est pas possible de proposer un chiffre tant l’impression de disparate domine. Il ne semble pas que les commanditaires aient recherché le moindre coût : ils visent à la somptuosité et à la pérennité de leurs entreprises, témoins de leur piété et de leur prestigeHow may we evaluate the cost of a greek building ? In this study, based on building accounts and on Delphi, Epidauros and Delos vestiges, we tried to answer this question following two ways. A greek building cost can be estimated while studying all epigraphical and architectural data of the site. We followed this path in the first third chapters treating of the Apollo temple in Delphi (1), the Asklepios temple and Tholos in Epidauros (2) and then nine temples and sanctuaries in Delos (Pôrinos, Grand temple d’Apollon, Pythion, Artemision, Archegesion, Kynthion, Asklepieion, Dioskourion, Thesmophorion) (3). We can also compare building accounts of several constructions in order to estimate materials, freight and work costs, and deduce from this data how the costs were fixed. The 4th chapter consists of researches on prices of timber, stones, moist clay bricks, tiles and metals. We have to be aware of that epigraphical data series are incomplete and not necessarily similar. It is hard to make connections between these and archeological evidences. We had to restrict our study to moistly 4th and 3rd c. B.C. cultual buildings financed by sanctuaries, and our conclusions would not be valid for any type of construction, any time or other classic economic sectors. We can only estimate, within a short range, the cost of the Apollo temple in Delphi and the Asklepios temple in Epidauros. The first one cost 400 talents, the second 24 talents. We can not give any conclusion for other buildings. The contexts are so different that it is difficult to give a representative price of materials. Anyway, people who ordered the construction of sanctuaries did not try to save money : they wanted these buildings to be an eloquent testimony to devotion and prestige
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Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.
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The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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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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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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Noirot, Renaud. "Les dates de naissance des créances." Thesis, Paris 5, 2013. http://www.theses.fr/2013PA05D016/document.
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C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au stade de l’exécution du contrat. La thèse matérialiste, fondée sur le droit des entreprises en difficultés, fait naître la créance de prix au fur et à mesure de l’exécution de la contre-prestation. La thèse périodique, reposant sur une réflexion doctrinale quant aux contrats à exécution successive, fait renaître toutes les créances du contrat à chaque période contractuelle. L’examen des thèses moderne à l’aune des mécanismes juridique qui ne peuvent qu’incarner la véritable date de naissance de l’authentique créance aboutit à leur invalidité. La thèse classique se trouve donc à nouveau consacrée. Mais la résistance que lui oppose le droit des entreprises en difficulté ne peut reposer sur la technique d’une fiction juridique, car d’autres manifestations du même phénomène peuvent être mises en évidence en dehors de ce domaine. Un changement de paradigme s’impose donc pour résoudre le hiatus. Derrière ce phénomène persistant se cache en réalité une autre vision, une autre conception de la créance, la créance économique qui vient s’articuler avec la créance juridique dans le système de droit privé pour le compléter. La dualité des dates de naissance recèle donc en son sein une dualité du concept de créance lui-même, la créance juridique classique et la créance économique. La créance économique n’est pas un droit subjectif personnel. Elle n’est pas la créance juridique. Elle n’est pas autonome de la créance juridique et ne doit pas être confondue avec une créance née d’un cas d’enrichissement sans cause. La créance économique représente la valeur produite par le contrat au fur et à mesure de l’exécution de sa prestation caractéristique. Elle permet de corriger l’application ordinaire du concept de créance juridique par en assurant la fonction de corrélation des produits et des charges d’un bien ou d’une activité. Ses domaines d’application sont divers. Outre son utilisation dans les droits comptable et fiscal, la créance économique permet la détermination de la quotité cédée dans le cadre d’une cession de contrat, la détermination du gage constitué par un patrimoine d’affectation dans le cadre de la communauté légale, de l’EIRL ou encore de la fiducie, ainsi que la détermination du passif exempté de la discipline d’une procédure collective. Dans ces domaines, ce n’est donc pas la date de naissance de la créance juridique qui s’applique, mais la date de naissance de la créance économique. La cohérence du système de droit privé se trouve donc ainsi restaurée quant à la date de naissance de la créanceIt is the laws governing companies experiencing difficulties which have revealed the complexity of determining the dates of the origination of the claims. And yet this appears to be fundamental in private law. As it constitutes the criterion for implementing certain legal mechanisms, it epitomizes the existence of the claim and hence represents a challenge for any rule of law in which the existence of this claim is a goal or condition. There are two conflicting doctrinal currents: the traditional approach sets the date of origination at the stage of the formation of the contract, while modern approaches situate it at the stage of the execution of the contract. The materialistic approach, based on the law governing companies experiencing difficulties, staggers the origination of the price debt over the period of the execution of the service. The periodical approach, which relies on a doctrinal reflection on successive execution contracts, is that of the re-origination of all the claims under the contract at each contractual period. An examination of the modern approaches, under the auspices of the legal mechanisms which can only epitomize the true date of origination of the authentic claim leads to the invalidity thereof. The traditional approach is therefore once again consecrated. But the resistance constituted by the laws governing companies in difficulty cannot rely on the technique of legal fiction, because other manifestations of the same phenomenon can be identified outside this domain. Therefore, a change of paradigm is in order if the hiatus is to be resolved. Behind this persistent phenomenon lies in fact another vision, another concept of the claim: the economic claim which, interwoven with the legal claim in the private law system, supplements it. The duality of the dates of origination therefore conceals in its bosom the duality of the very concept of a claim, the traditional legal claim and the economic claim. The economic claim is not a subjective personal right. It is not a legal claim. It is not autonomous of the legal claim and must not be confused with a claim originating in a case of unwarranted enrichment. The economic claim represents the value produced by the contract as the service which characterizes it is provided. It permits the rectification of the ordinary application of the concept of legal claim by ensuring the function of correlating the proceeds with the costs of a commodity or an activity. Its domains of application are varied. In addition to its use in accounting and fiscal law, the economic claim permits the determination of the portion transferred in the context of the transfer of a contract, the determination of the collateral consisting in a special-purpose fund in the context of a legal joint estate, a limited liability individual contractor or a trust, as well as the determination of the liabilities which escape the discipline of collective proceedings. In these domains, it is therefore not the date of origination of the legal claim which applies, but the date of origination of the economic claim. The coherence of the private law system is therefore restored as concerns the date of the origination of the claim
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Chiu, Frank Hsi-Chen, and 邱希成. "Analyzing Unilateral Investments made by OEM for key accounts: Transaction Cost Approach." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/62115917760602993401.
Full textAbstract:
碩士臺灣大學
企業管理碩士專班
98
This paper discusses the features of transaction cost economics (TCE): asset specificity, governance mechanism, prior ties; and to consider resource-based view theory together, how OEM suppliers in LCD monitor and Industrial PC (IPC) industries deal with their customers in accordance with transaction cost theory. OEM suppliers have some key activities in the product or project development schedule. The features of TCE will impact the managers to make decisions on the necessity of unilateral investments without the commitments from the customers; and how much to invest in these key activities to secure current business and to expand the business scale. The findings state OEM suppliers in IPC industry implicitly follow TCE on investments in accordance with customers’ requests. In LCD monitor assembly industry, due to limited supplier selection and less product design deviation, OEM suppliers could be willing to offer unilateral investments upon the business consideration.
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Tsai, An-Chun, and 蔡安純. "transaction cost,devaluation,and current account." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/13259879135021156846.
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Jordan, Joyce B. "An assessment of the Cost Account Roll-up system (CARU)." Thesis, 1986. http://hdl.handle.net/10945/21686.
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Estrela, Marcos Octávio da Silva. "DC Traction system cost estimation tool taking into account losses minimization." Master's thesis, 2020. http://hdl.handle.net/10362/106553.
Full textAbstract:
This dissertation proposes a tool that will give support to the design of DC traction
systems. The tool simulates a simplified model, with three substations and the goal is to
find the system configuration that minimizes the distribution system (catenary) losses.
The existing software tools allow to simulate power traction systems, although, it is
usual to take long time to optimize them and carries difficulties to find optimal solutions.
The tool presented in this work, developed in a simulation software, allows modeling
a system, where a vehicle operates in a line, fed by a traction supply system composed
by three traction substations. It becomes possible to simulate the system, considering
all the assumptions and simplifications, getting mechanical and electrical results. The
methodology allows to size the traction groups, the section for parallel feeder cable and
the length of each electrical section, using the best location for the intermediate substation.
A comparative study between two scenarios is proposed and it is presented a method
to globally simulate the system, verifying the best configuration betwe
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Pagh, Nancy. "At home afloat: gender and domesticity in Northwest Coast marine travel accounts." Thesis, 1996. http://hdl.handle.net/2429/6143.
Full textAbstract:
The ideology of home—essentially the notion that "a woman's place is in the home"—
tends to shape the expectations and assumptions of both men and women regarding the
interests and abilities of women on the water. In "At Home Afloat: Gender and
Domesticity in Northwest Coast Marine Travel Accounts," I analyze those expectations
and their effects in a regional context. Reading accounts by female boat tourists between
1861 and 1990, I question the ways that gender influences the roles women play at sea,
the spaces they occupy on boats, and the language they use to construct their experiences,
their surroundings, and their contact with native peoples.
In this dissertation I show women—traditionally forbidden in marine environments
—participating in Northwest Coast steam tourism from its initiation, and influencing
steamship company promotional language. I trace a history of women who enter the
local recreational boating community and alter it with their home-making skills and their
demand for "houseboats," and I map how domestic ideology can divide the built space of
the boat into gender-specific territories. Women who labor in marine occupations
(fishers, towboaters) cope with the limitations of a "masculine" environment. My work
shows how female tourists, who typically cruise as "mates" with their captains/husbands,
cope with these same limitations while bearing the added responsibility of answering to
the patriarchal head of household; as a result, women who gain access to boats through
their domestic abilities can be "ghettoized" in the galley. This project hypothesizes that
"feminine discourse" (shaped by the Victorian cult of the home), together with the limitations of steamship transportation, led nineteenth-century female boat travellers to
portray native women as "counterfeit ladies" and to seek homescapes in the mixed
land/seascape. After the turn of the century-with the rise of the myth of the
disappearing Indian, and the growing popularity of small-boat cruising—female boat
tourists use feminine discourse to question their own position as outsider in the native
world. Finally, I show that although literary works rely on seascape metaphors to
symbolize woman's escape from the "social moorings" of gender expectations, these
travellers tend to depict themselves in traditional domestic roles and find the waterscape
largely "indescribable." Their accounts focus on "enfolding" nature into the ship's
household, and emphasize female connections to the land.
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Zhao, Chuan-Hao, and 趙川豪. "The Impact of Corporate Governance on Cost of Capital: Taking Account of Information Transparency." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/39710910351604641684.
Full textAbstract:
碩士中國文化大學
會計學系
100
This study aims to examine the relationship among corporate governance, information discourse and cost of capital. To address this issue, we use listed companies from the electronics industry in the period from 2006 to 2010. Our results show that voluntary disclosure level is negatively associated with cost of capital, implying that investors welcome firms to have more voluntary disclosures. In addition, this study demonstrates that information transparency level negatively affects the relationship of corporate governance with cost of capital, indicating that firms can reduce their cost of capital via increasing their transparency.
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Ding-Yu, Huang, and 黃定宇. "A Study of Inventory Models with a Negative Exponential Crashing Cost Taking Account of Time Value." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/59250151346237652171.
Full textAbstract:
碩士國防管理學院
國防決策科學研究所
89
In a recent paper, Ben-Daya and Raouf discuss a continuous review inventory model in which the total crashing cost is denoted by a negative exponential function where the time value of money is neglected. This study extends the above inventory model by adding the time value of money and taking into account the finite and infinite time horizons. In this paper we use calculus to find the extreme value and prove that the model which we extend belongs to a convex function when time horizon is infinite and parameters are given range. Therefore, we can locate the optimal order quantity and lead time to minimize the total relevant cost. Besides, we add examples in which we use numerical analysis to find the optimal solution. It is difficult to prove the model to be a convex function when time horizon is finite, but we can use examples to illustrate the model to belong to a strictly increasing function for the order quantity and we can imitate the method of the infinte time horizon to seek the optimal solution.
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Niu, Shu-Chen, and 鈕淑珍. "Explore Inactive Accounts Produce andPromote the Resumption of Trading-Transaction Costs and Service Quality Point of View." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/csa3nm.
Full textAbstract:
碩士銘傳大學
管理學院高階經理碩士學程
101
ABSTRACT Despite to the innovative of the financial products and tools, the trend of diversification of security business is desperately in need. Investment funding for the financial market no long limited to Taiwan market but globalized. In view of the competitive from global market, ROC Government aggressively pushing for financial policy innovation and vitalization as well as Proactive financial activities between China and Taiwan in order to attract more investment funding from global and reinforce the competitiveness. Since 2002, Taiwan Government implements the second time financial policy change. The significant margin improvement achievement was fully recognized since the first financial policy change by restructuring. The goal of second policy change is to encourage business and structure merging in order to achieve increment of market share. Under massive competitive, the differentiation between financial products and service become narrow and negligible, most financial film provide comprehensive analysis by further understand the customer recognized value add, investment principal, service improvement, provide technical assistance on investment tools and financial product selection in order to maintain excellence of customer relationship. The main objective for this research via the integration and recommendation of theoretical foundamental and depth interview of securities customers, operational business unit management team in order to achieve customer service quality improvement. By considering the possibility of subjectiveness of recommendation and information to be explore during the research, questions for interviews are specially designed in order to achieve a consistent and an unanimous conclusion. Finally compiling the solution to fill the fifth PZB servicing gap – i.e. By analysing customer expectation management and actual cognition, in order to explore and investigate the correlation between securities service quality and passive securities customers for improving the expectation satisfaction of passive securities customers.
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"Estimation of the family consumption for national accounts - the proposition of a methodology." Tese, MAXWELL, 2001. http://www.maxwell.lambda.ele.puc-rio.br/cgi-bin/db2www/PRG_0991.D2W/SHOW?Cont=1728:pt&Mat=&Sys=&Nr=&Fun=&CdLinPrg=pt.
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De, Clercq Bernadene. "Analysing the predictors of financial vulnerability of the consumer market microstructure in SouthAfrica." Thesis, 2014. http://hdl.handle.net/10500/13537.
Full textAbstract:
This study aimed to develop a causal chain that illustrates the path through which a
variety of factors influence consumer financial vulnerability. In order to achieve the
stated aim, it was necessary to firstly identify the factors that gave rise to consumers
being financially vulnerable. Secondly, the nature of the causal chain between the
identified factors was determined. Thirdly, the causes of consumer financial
vulnerability according to key informants in the financial services industry were
determined. Finally, based on the results of the first three stages, possible
explanations for consumer financial vulnerability were provided.
Before the construction of the causal chain could be explored, a theoretical
framework regarding household financial position as well as financial attitudes and
behaviours was provided. The theoretical framework was supported by a description
of the linkages through which consumers function and transact in an economy by
applying chain reasoning. The chain reasoning was extended by providing financial
statements reflecting the results of consumers’ interactions in the macroeconomy
with an extract from the national accounts of South Africa presenting the income
statements, balance sheets and relevant financial ratios of consumers for the period
in which the research was conducted (2008 to 2009).
For this study, the explanatory sequential mixed methods design was deemed
appropriate to achieve the proposed research objectives. The research process
firstly consisted of a quantitative strand where the possible causes for consumer
financial vulnerability were identified after which the results were validated with data
obtained in the second phase by means of four focus group discussions.
To determine the factors giving rise to and establish the causal chain of overall
consumer financial vulnerability, regression analysis was conducted. Based on the
results of the regression analysis, it became evident that the financial vulnerability
chain is not a singular linear process but rather a non-linear process (with
contemporaneous and singular linkages) with a variety of factors influencing financial
vulnerability, but also influencing each other over time.Management Accounting
D. Accounting Science
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"X12 - arima and tramo/seats: a comparison using the brazilian quarte national accounts series and simulated data." Tese, MAXWELL, 2001. http://www.maxwell.lambda.ele.puc-rio.br/cgi-bin/db2www/PRG_0991.D2W/SHOW?Cont=1739:pt&Mat=&Sys=&Nr=&Fun=&CdLinPrg=pt.
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"Evaluation of drill bit performance taking into account the in situ stresses." Tese, MAXWELL, 1998. http://www.maxwell.lambda.ele.puc-rio.br/cgi-bin/db2www/PRG_0991.D2W/SHOW?Cont=1502:pt&Mat=&Sys=&Nr=&Fun=&CdLinPrg=pt.
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"The infinite immediate mode of extension: an account of spinozas theory of modes." Tese, MAXWELL, 2004. http://www.maxwell.lambda.ele.puc-rio.br/cgi-bin/db2www/PRG_0991.D2W/SHOW?Cont=5933:pt&Mat=&Sys=&Nr=&Fun=&CdLinPrg=pt.
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KRÁMOVÁ, Tereza. "Kalkulace nákladů ve vybraném podniku." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-188415.
Full textAbstract:
The aim of the thesis is to analyse costing, to asses the used costing methods in the company and to propose an improvement of the system of the costing in this company. The thesis is divided into 2 parts, the theoretical part and the practical part. In the practical part there is an analysis of costing of the company in the practical part. The result of this application is to compare the preliminary and final costing and the analysis of a variance.
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Hanušková, Karolína. "Analýza potenciálního dopadu deregulace účetnictví v EU na administrativní náklady mikropodniků v ČR." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-312539.
Full textAbstract:
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Owusu, Erasmus Larbi. "Financial liberalisation and economic growth in ECOWAS countries." Thesis, 2012. http://hdl.handle.net/10500/6032.
Full textAbstract:
The thesis examines the comprehensive relationship between all aspects of financial liberalisation and economic growth in three countries from the Economic Community of West African States (ECOWAS). Employing ARDL bounds test approach and real GDP per capita as growth indicator; the thesis finds support in favour of the McKinnon-Shaw hypothesis but also finds that the increases in the subsequent savings and investments have not been transmitted into economic growth in two of the studied countries. Moreover, the thesis also finds that stock market developments have negligible or negative impact on economic growth in two of the selected countries. The thesis concludes that in most cases, it is not financial liberalisation polices that affect economic growth in the selected ECOWAS countries, but rather increase in the productivity of labour, increase in the credit to the private sector, increase in foreign direct investments, increase in the capital stock and increase in government expenditure contrary to expectations. Interestingly, the thesis also finds that export has only negative effect on economic growth in all the selected ECOWAS countries. The thesis therefore, recommends that long-term export diversification programmes be implemented in the ECOWAS regions whilst further investigation is carried on the issue.Economic Sciences
D. Litt et Phil. (Economics)
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RANGLOVÁ, Jaroslava. "Implementace cash poolingu ve vybraném podniku." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-175502.
Full textAbstract:
The basic idea of this diploma thesis is to look into one the area of financing czech company, which is member of french holding, with aim to introduce to public the important financial tool in the area of cash management including assessment of the accounting, tax and law aspects associated with it.
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Owusu, Erasmus Labri. "Finacial liberalisation and sustainable economic growth in ECOWAS countries." Thesis, 2012. http://hdl.handle.net/10500/6032.
Full textAbstract:
The thesis examines the comprehensive relationship between all aspects of financial liberalisation and economic growth in three countries from the Economic Community of West African States (ECOWAS). Employing ARDL bounds test approach and real GDP per capita as growth indicator; the thesis finds support in favour of the McKinnon-Shaw hypothesis but also finds that the increases in the subsequent savings and investments have not been transmitted into economic growth in two of the studied countries. Moreover, the thesis also finds that stock market developments have negligible or negative impact on economic growth in two of the selected countries. The thesis concludes that in most cases, it is not financial liberalisation polices that affect economic growth in the selected ECOWAS countries, but rather increase in the productivity of labour, increase in the credit to the private sector, increase in foreign direct investments, increase in the capital stock and increase in government expenditure contrary to expectations. Interestingly, the thesis also finds that export has only negative effect on economic growth in all the selected ECOWAS countries. The thesis therefore, recommends that long-term export diversification programmes be implemented in the ECOWAS regions whilst further investigation is carried on the issue.Economic Sciences
D. Litt et Phil. (Economics)