Dissertations / Theses: 'Instrumental values'

1

Andersson, Fredrik. "Young people´s ranking of ten instrumental values." Thesis, Malmö högskola, Lärarutbildningen (LUT), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-36586.

Full text

Abstract:

Syftet med mitt examensarbete är att ge ett bidrag till analysen av ungdomars grundläggande värderingar, genom att undersöka hur elever rangordnar och diskuterar tio instrumentella värden. Undersökningen är utförd med flermetodsforskning, där både en kvantitativ och kvalitativ metod använts, enkät och fokusgrupp. En pilotstudie används för att säkerställa god validitet och reliabilitet. Undersökningen gjordes på 20 ungdomar, tio pojkar och tio flickor, fördelade i tre åttondeklasser i samma skola. Resultatet i undersökningen visar att ungdomar mellan 14 till 15 år anser att familjen, tillsammans med frihet och rättvisa är viktigast av de tio värdena jag undersökt och att det skett vissa förändringar i jämförelse vilka värden som är viktiga idag hos ungdomar jämfört med från SOM undersökningsserie (1986-2000)

APA, Harvard, Vancouver, ISO, and other styles

2

Giraldi, Janaina de Moura Engracia. "A influência dos valores pessoais dos consumidores no efeito país de origem: um estudo com eletrodomésticos chineses." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-30012007-190717/.

Full text

Abstract:

Os estereótipos que as pessoas tendem a desenvolver com relação a outras pessoas e países e, conseqüentemente, aos produtos fabricados nesses países, podem transcender as avaliações de marcas ou produtos específicos e determinar, até certo ponto, as suas intenções de compra e o seu comportamento. Este é o chamado efeito país de origem. Os trabalhos efetuados sobre o tema indicam que o efeito país de origem pode ser moderado por uma variedade de informações intrínsecas e extrínsecas sobre o produto, e por fatores ambientais e culturais. Como existem poucas pesquisas acadêmicas sobre a influência dos valores pessoais nas avaliações de diferentes países e de produtos estrangeiros, torna-se relevante um estudo que investigue esta relação. Neste contexto, a presente tese aborda o seguinte problema de pesquisa: quais valores pessoais afetam as avaliações dos consumidores sobre produtos estrangeiros, com base na imagem dos países de origem desses produtos? Especificamente, procurou-se verificar se existem diferenças na referida relação, dependendo de características demográficas dos consumidores, como sexo, idade, familiaridade com o país e formação educacional. A pesquisa empírica caracterizou-se como sendo predominantemente exploratória, utilizando o método transversal simples para a coleta dos dados. A população-alvo foi definida como sendo os alunos e ex-alunos de cursos de pós-graduação de três instituições localizadas no estado de São Paulo, representando potenciais compradores dos produtos estrangeiros. Os produtos analisados foram eletrodomésticos chineses. Como resultado, cabe destacar que os valores pessoais são um construto multidimensional, com cada dimensão exercendo uma influência diferente nas avaliações dos produtos estrangeiros. Os valores pessoais que mais afetam a avaliação de produtos estrangeiros são aqueles relacionados à dimensão Civilidade (Amoroso, Animado, Asseado, Responsável, Polido, Prestativo e Honesto). Em seguida, vêm os valores da dimensão Auto-direção (Lógico, Intelectual, Capaz, Imaginativo, Independente, Corajoso, Liberal e Ambicioso). Por último, têm-se os valores da dimensão Conformidade (Obediente, Auto-controlado e Tolerante). Concluiu-se, também, que os valores pessoais dos consumidores afetam de forma diferente a avaliação de produtos estrangeiros, dependendo de características demográficas dos consumidores, como idade, sexo, familiaridade com o país de origem e formação educacional. Previa-se que, nos consumidores mais jovens, haveria uma influência mais favorável dos valores pessoais no efeito país de origem do que nos consumidores mais velhos. No entanto, esta hipótese não foi confirmada. Outra hipótese era de que, nos consumidores do sexo masculino, haveria também uma influência mais favorável dos valores pessoais no efeito país de origem do que nos consumidores do sexo feminino. Contudo, tal hipótese também não foi confirmada. Foram também verificadas diferenças com relação aos valores pessoais que mais influenciam o efeito país de origem, dependendo do nível de familiaridade dos respondentes com a China, e da área de formação educacional (Ciências Exatas, Humanas ou Biológicas). Os resultados encontrados fornecem uma compreensão adicional sobre as influências sofridas pelo consumidor em um processo de decisão de compra. Considera-se, portanto, que foi realizado um avanço no estado da arte nas pesquisas sobre o tema efeito país de origem, uma vez que foram investigados aspectos não mensurados em outras pesquisas. A partir dos resultados da presente tese, acredita-se que profissionais e teóricos de marketing podem melhor gerenciar o uso do país de origem de um produto como uma ferramenta de marketing. Além disso, os achados desta pesquisa podem ajudar as agências governamentais responsáveis pelo desenvolvimento da imagem de um país a ajustar as estratégias de marca aos diferentes grupos de indivíduos no mundo, de acordo com os valores pessoais predominantes em cada grupo.
Stereotypes people tend to develop towards other people and countries and, consequently, towards the products made in these countries, can transcend specific brand or products evaluations and determine, to some extent, their purchase intentions and behavior. This is the so-called country-of-origin effect. The researches done on this subject indicate that the country-of-origin effect can be moderated by a variety of intrinsic and extrinsic information about the product, and also by environmental and cultural factors. Since there are few academic papers on the influence that personal values exert on the evaluations of different countries and foreign products, a study that focuses this relation becomes relevant. In this context, the present thesis approaches the following research problem: what are the personal values that affect the consumers? evaluations of foreign products, based on these products? countries image? Specifically, it was verified if there were differences in the referred relation, depending on demographic characteristics such as gender, age, familiarity with the country and education background. The empirical research was predominantly exploratory, using the survey method for collecting the data. The target population was defined as post-graduation students and former students from three institutions located at São Paulo state, representing potential buyers of foreign products. The products under analysis were Chinese household appliances. As a result, it is worth mentioning that personal values are a multi-dimensional construct, with each dimension exerting a different influence on foreign products evaluation. The personal values that most affect foreign products evaluation are those related to the Civility dimension (Loving, Cheerful, Clean, Responsible, Polite, Helpful and Honest). Next, come the values from the Self-direction dimension (Logical, Intellectual, Capable, Imaginative, Independent, Courageous, Broad-minded and Ambitious). Last, there are the values from the Conformity dimension (Obedient, Self-controlled and Forgiving). It was concluded, moreover, that consumers? personal values differently affect the evaluation of foreign products, depending on consumers? demographic characteristics such as age, gender, familiarity with the country and education background. It was foreseen that, in younger consumers, there would be a more favorable influence of personal values in the country-of-origin effect than in the older ones. However, this hypothesis was not confirmed. Other hypothesis was that in male consumers, there would also be a more favorable influence of personal values in the country-of-origin effect than in the female ones. Nevertheless, such hypothesis was not confirmed either. There were also verified differences concerning the personal values that most influence the country-of-origin effect, depending on respondents? familiarity level with China and education background (Exact, Humanity and Biological Sciences). The results provide an additional understanding with regards to the influences consumers suffer during a purchase decision process. Therefore, it is considered that it was made an advance in the state of the art of researches about the country of origin theme, since aspects not measured in other works were investigated. With the results obtained, it is believed that marketing professionals and researchers can better manage the use of a products? country of origin as a marketing tool. Additionally, these research findings can help governmental agencies that are responsible for developing a country?s image to adjust the branding strategies to different groups of people in the world, depending on the personal values that predominate in each group.

APA, Harvard, Vancouver, ISO, and other styles

3

Yoon, O.-Kyung. "Intrinsic and instrumental rationales in UK cultural policy : negotiating cultural values in the climate of neoliberalism." Thesis, Loughborough University, 2010. https://dspace.lboro.ac.uk/2134/7103.

Full text

Abstract:

Intrinsic and instrumental cultural values have represented core rationales for public cultural policies in the UK. However, the increasing dominance of neoliberal logic in recent decades has increased the tension between these policy rationales, making the question of how to negotiate and define intrinsic cultural values a key concern for cultural practitioners. This thesis investigates the intellectual, historical and sociological basis of intrinsic and instrumental cultural values, encompassing the times of classical Greece to the present day. The role of cultural values in the emergence of UK post-war cultural policy is explored. This aims to reconnect implicit cultural policy assumptions with their conceptual roots, and offer a theoretical perspective from which to appraise contemporary cultural policy developments. The analysis of liberal humanist ideas is complemented with an assessment of the network of discourses informing instrumental policies, in particular, social inclusion and urban regeneration. The thesis suggests that the contemporary instrumental cultural policy approach represents a misappropriation of the liberal humanist cultural discourse. In the neoliberal policy framework cultural and social concerns are usurped by entrepreneurial, managerial and consumerist imperatives, as cultural policies become a social and economic panacea. The neoliberal instrumental framework undermines key principles of public provision, with detrimental effects on social equality, local communities and cultural programming. The theoretical part of this project is complemented by qualitative field research, which is based on semi-structured interviews with 25 cultural managers from across the UK cultural sector. The key finding of this study suggests that cultural managers deflect the tension between intrinsic and instrumental policy rationales by proposing a synthesis between intrinsic and social instrumental cultural values. This recognition allows cultural managers to incorporate competing cultural policy assumptions into a broad cultural political framework. Cultural managers justified cultural policy making by resorting to enlightenment reasoning, public responsibility, cultural democracy and funder's demands. The critique of instrumentalism was deflected in to an opposition to impact-driven and commercial values.

APA, Harvard, Vancouver, ISO, and other styles

4

Ribas, Fabio Teodoro Tolfo. "Somos fruto da nossa socialização: a influência das crenças pessoais no comprometimento organizacional." Universidade Federal de Santa Maria, 2010. http://repositorio.ufsm.br/handle/1/4566.

Full text

Abstract:

Often, organizations are will with problems that can be either internal or external, which can cause multiple consequences. By studying the relationship of personal values on organizational commitment is proposed to identify and understand the types of beliefs that are related to specific types of linkages prevailing in a sample of employees from various companies in the city of South Boxes The study presents a predominantly quantitative approach, descriptive in nature. The instrument used for data collection was composed of three parts. The first part aimed to identify the profile of the sample investigated, the second part, based on Monday, Porter and Steers (1979) and also Meyer, Allen and Smith (1991) tried to verify aspects related to organizational commitment and the third part, developed from the study of Gouveia (2003) aimed at identifying the human values. Data analysis tests were performed descriptive statistics, correlations between personal values and constructs of organizational commitment and application of regression models, including analysis of the mean, median and standard deviation, was also performed internal consistency of the subsystems of values and personal constructs of organizational commitment, and reliability of these from the Cronbach's Alphas. The relevance of this issue is guided by previous research demonstrating the importance of personal values as a mechanism for explanation of various socio-psychological phenomena, so we attempted to find relationships in the workplace between individual beliefs (personal values) on the different types of links ( organizational commitment) with the organization. The results showed that the models obtained nnhum despite meet the statistical assumptions, showed a high degree of explanation, indicating that the values studied did not contribute significantly to the understanding of the commitment of employees.
Não raro, as organizações são acometidas de problemas, que podem ser de natureza interna ou externa, o que podem causar múltiplas conseqüências. Por meio do estudo da relação dos valores pessoais sobre o comprometimento organizacional propõe-se identificar a relação dos valores humanos sobre o comprometimento organizacional de uma amostra de colaboradores de diversas empresas da cidade de Caixas do Sul. O estudo apresenta uma abordagem predominantemente quantitativa, de natureza descritiva. O instrumento utilizado para a coleta de dados foi composto por três partes. A parte inicial objetivou identificar o perfil da amostra investigada, a segunda parte, baseada em Meyer, Allen e Smith (1991) buscou verificar aspectos referentes ao comprometimento organizacional e a terceira parte, desenvolvida a partir do estudo de Gouveia (2003) visou identificar os valores humanos. Para análise dos dados foram realizados testes de estatísticas descritivas, numa amostra de 411 colaboradores dos setores da indústria, comércio e serviços da cidade de Caxias do Sul, e assim foram realizadas correlações entre os valores pessoais e os construtos do comprometimento organizacional e aplicação de modelos de regressão, inclusive análise da média, da mediana e do desvio padrão, também foi realizada a consistência interna dos subsistemas dos valores pessoais e dos construtos do comprometimento organizacional, e da confiabilidade destes a partir dos alphas de cronbach. A relevância do assunto está pautada em pesquisas anteriores que demonstram a importância dos valores pessoais como mecanismo de explicação de diversos fenômenos sociopsicológicos, assim buscou-se encontrar relações no ambiente de trabalho entre as crenças individuais (valores pessoais) sobre os diversos tipos de vínculos (comprometimento organizacional) com a organização. Os resultados apontaram que nenhum dos modelos obtidos, apesar de atenderem aos pressupostos estatísticos, apresentou alto grau de explicação, indicando que os valores estudados não contribuem expressivamente para o entendimento do comprometimento dos trabalhadores.

APA, Harvard, Vancouver, ISO, and other styles

5

Wieczorek, Irene. "The Legitimacy of EU Criminal Law: what roles for normative and instrumental justifications." Doctoral thesis, Universite Libre de Bruxelles, 2016. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/239390.

Full text

Abstract:

The aim of this thesis is to analyse the EU approach to the question of the legitimacy of criminal law. In particular, it enquires into what theoretical justifications does the EU legal order acknowledges as legitimating the resort to harmonized criminal law as a regulatory instrument. Moreover, it enquires if the selected approach is consistent with the identity the EU has set for itself, as a ‘fundamental rights sensitive’ kind of supranational organization, as established at Article 2 TEU, which includes the respect of fundamental rights as one of EU founding values. This research aims at complementing the existing literature theorising on harmonisation of substantive criminal law as a strategy for integration, which has to date primarily focused on the extent of the EU competences, and on the relation between harmonisation and other strategies of integration, such as mutual recognition. The aspect of the impact of the exercise of these EU competences on individuals and of what are the envisaged justifications for that has been to date underexplored. This thesis aims at filling this gap. In doing so it aims at contributing to the systemic understanding of EU criminal law testing its developments against a EU constitutional law benchmark. In terms of methodology, the thesis relies on a criminal legal theory framework, which distinguishes between a normative, value-based approach to the justifications for criminal law, and an instrumental, mainly enforcement-based approach. It tailors these concepts to the supranational level, by combining criminalisation theory concepts with theories on harmonisation. In terms of sources, when enquiring the EU approach to the criminal law, the thesis looks at EU primary law (principles of subsidiarity and proportionality, and EU competences to harmonise substantive criminal law); EU policy documents (multi-annual programs and ad hoc EU criminalisation policy documents) and EU secondary law (especially the Racism and Xenophobia Framework Decision on Racism and Xenophobia and on the 2014 Market Abuse Directive).In terms of structure, the thesis devotes the first two chapters to the delineation of the theoretical framework, discussing criminal legal theories on the subject of of the legitimacy of criminal law, and theories on harmonisation of criminal norms. This part is aimed at identifying the analytical tools through which EU primary law, EU secondary law and EU policy documents are analysed in the following 5 chapters. A final chapter draws the relevant conclusions as to the consistency of the EU approach to the legitimacy of criminal law with the EU constitutional law framework. The findings of the thesis illustrate how the EU has not been consistent in its approach to the legitimacy of EU criminal law and it identifies a number of micro-ruptures between the approach in different historical phases; but also between different layers (EU primary and secondary law as well as policy documents) during the same period; and between different policy areas (e.g. EU criminal law was used to protect the security of EU citizens, and when to secure the achievement of EU policies). The thesis nonetheless identifies a macro-synchrony, which sees an historical progressive acknowledgement of a normative approach in a previously pre-existing instrumental context. This progress was positively evaluated as it contributed to increase the coherence of EU criminal law with EU constitutional law benchmarks.
Doctorat en Sciences juridiques
info:eu-repo/semantics/nonPublished

APA, Harvard, Vancouver, ISO, and other styles

6

Sánchez, Royo Begoña. "AN APPROACH TOWARDS HOLISTIC ASSESSMENT OF SOCIO-ECONOMIC IMPACTS." Doctoral thesis, Universitat Politècnica de València, 2011. http://hdl.handle.net/10251/12269.

Full text

Abstract:

This thesis uses the case study of the Fallas festival in the city of Valencia (Spain), to assess the value of intangible cultural heritage. Within this framework the thesis explores a number of different issues: for example how social agents frame different qualities and benefits of cultural heritage in order to describe the value and claims for funding the arts. It finds that value assessment for claiming funds presents many challenges such as: identifying the values of the heritage in question; describing them; and ranking them according to their contribution to the public welfare. It examines the methodological techniques for assessing heritage values and goes on to discuss a number of tools that are, or could be, used for assessment. The thesis also explores how public bodies legitimise cultural funding. It examines the role of non-government arts organisations in supporting the arts. It proposes the analysis of donor decisions through a multi-attribute technique where donors state their importance to donor situations under specific conditions or attributes. Finally, it describes how the stakeholder approach can be applied for searching new ways of funding festivals. It also considers how intangible cultural heritage goods can be assessed within the process of cost-benefit evaluation. It also analyses how public bodies, as the principal supporters of culture, deal with the problem of valuing intangibles on social investments. The study uses the Fallas festival to test the research hypothesis. It uses a number of economic and statistical techniques to evaluate the Fallas Festival, these include Contingent Valuation, Choice Experiment and Descriptive and Multiatribute Statistics. The statistical techniques reveal that historical benefits are intrinsically valuable in the Fallas festival. The historical value that the members of the neighbourhood associations place on the Fallas festival justify that local social agents should support this festival.
Sánchez Royo, B. (2011). AN APPROACH TOWARDS HOLISTIC ASSESSMENT OF SOCIO-ECONOMIC IMPACTS [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/12269
Palancia

APA, Harvard, Vancouver, ISO, and other styles

7

Dubickienė, Ina. "Fizinio aktyvumo įtaka vyresniojo mokyklinio amžiaus mokinių vertybinėms orientacijoms." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080901_110627-93187.

Full text

Abstract:

Paskutiniais dešimtmečiais vyko žymūs pokyčiai visose socialinio gyvenimo sferose. Tai paskatino žmones orientuotis į naujas vertybes. Ypatingai daug galimybių pasirinkimui atsirado jaunai besivystančiai asmenybei. Sporto vieta visuomenės gyvenime užima vis reikšmingesnę vietą. Tai kartu kaip laisvalaikio praleidimo priemonė ar savo tikslų realizavimo forma. Aktyvia fizine veikla, kryptingu sportu, kai pradedama sistemingai siekti sportinių rezultatų, pradedama užsiėminėti paauglystės laikotarpiu, todėl susidomėjimą šiuo moksliniu tyrimu paskatino problema, kad fizinis aktyvumas nepakankamai išnaudojamas vertybių formavimuisi vyresniajame mokykliniame amžiuje. Tyrimo objektas – ryšys tarp fizinio aktyvumo ir vyresniojo mokyklinio amžiaus mokinių vertybinių orientacijų. Tyrimo tikslas – atskleisti fizinio aktyvumo poveikį vyresniojo mokyklinio amžiaus mokinių vertybinėms orientacijoms. Tyrimo uždaviniai:  Išskirti veiksnius, įtakojančius vertybinių orientacijų formavimąsi.  Nustatyti ryšį tarp fizinio aktyvumo ir vyresniojo mokyklinio amžiaus mokinių vertybinių orientacijų.  Išryškinti skirtingo fizinio aktyvumo mokinių vertybines orientacijas lyties skirtumų aspektu. Tyrimo metodai: teorinė analizė ir apibendrinimas (mokslinės literatūros šaltinių apžvalga), anketinė apklausa, matematinė statistika. Tyrimo hipotezės: 1) fizinis aktyvumas turi nevienodą poveikį skirtingos lyties mokinių vertybinėms orientacijoms; 2) fiziškai aktyvūs, t. y. sportuojantys mokiniai labiau... [toliau žr. visą tekstą]
Significant changes have being continuing in all social life spheres during latest decades. This has encouraged people to orient to new values. Especially lots of possibilities to choose appeared to the young developing person. Sport is covering over and over the more meaningful place in the life of society. Sport is both the way of leisure and the form of anyone’s ambitions realization. At the teenagers’ age it is started to go in for sports as in the active physical work, focused sport when it is started systematically to reach results in sport. Because of this the problem that physical activeness is used incompletely to values’ formation in senior school age induced the interest in this scientific inquiry. The object of this work is the connection between physical activeness and senior school age students’ values’ orientations. The aim of the survey is to disclose the impact of physical activeness on the senior students’ values’ orientations. The tasks are as follows:  To set apart factors which influence the formation of values’ orientations.  To establish the connection between physical activeness and senior students’ values’ orientations.  To distinguish the students’ of different physical activity values’ orientations from the sex differences’ aspect. The methods of survey: the theoretical analysis and conclusion finding (the survey of nonfiction), questionnaire, mathematical statistics. The hypotheses of the survey: 1) physical activeness has different impact... [to full text]

APA, Harvard, Vancouver, ISO, and other styles

8

Leonardo, Helena Isabel de Sá. "Valores sociais dos estudantes da Universidade do Minho e respectivos progenitores." Master's thesis, Instituto Superior de Psicologia Aplicada, 2001. http://hdl.handle.net/10400.12/604.

Full text

Abstract:

Dissertação de mestrado em Psicopatologia e Psicologia Clínica
Esta tese faz parte de um trabalho mais vasto de um grupo de Mestrado em Psicopatologia e Psicologia Clínica, liderado pelo Prof. Eurico Figueiredo, que se constitui com o objectivo de estudar os Valores Socais dos jovens universitários e seus progenitores nas diferentes regiões do país, por um lado e , por outro, realizar um estudo a nível nacional. Assim, este trabalho incidiu sobre a região do Minho, em que se procurou identificar os Valores Sociais dos Jovens da Universidade do Minho e seus progenitores, a partir de um inquérito elaborado para esse fim, aplicado durante a frequência das aulas na Universidade e em que era fornecido aos estudantes mais dois questionários para entregar aos respectivos progenitores. A análise de resultados permitiu a observação de diferenças significativas entre filhos e pais, nomeadamente a nível da concepção da família e da sexualidade, da concepção do trabalho profissional e do trabalho feminino. Os jovens apresentam uma visão mais moderna de família em que, no casamento, homem e mulher possuem papéis equivalentes e em que o trabalho feminino é valorizado da mesma forma que o do homem. Verificou-se que os jovens investem mais valores pós-materialistas do que os seus progenitores, embora persistam ainda nesta juventude valores materialistas, sendo esta, provavelmente, uma geração de transição entre materialismo e pós-materialismo. Observaram-se ainda diferenças entre sexos, em que as raparigas parecem estar na linha da frente em termos de mudança, e entre as amostras regional e nacional (sendo as diferenças mais significativas nos jovens do que nos progenitores). Assim, por um lado, a concepção de família e de sexualidade é mais moderna nos jovens do Minho (acontecendo o inverso em relação aos progenitores) e, por outro, a transição para o pós-materialismo parece estar a processar-se de modo diferente nos jovens da Universidade do Minho e nos das Universidades de todo o país - isto é, surgem diferentes pesos de materialismo e pós-materialismo em áreas distintas.

APA, Harvard, Vancouver, ISO, and other styles

9

Ellis-Braithwaite, Richard. "Modelling the instrumental value of software requirements." Thesis, Loughborough University, 2015. https://dspace.lboro.ac.uk/2134/21803.

Full text

Abstract:

Numerous studies have concluded that roughly half of all implemented software requirements are never or rarely used in practice, and that failure to realise expected benefits is a major cause of software project failure. This thesis presents an exploration of these concepts, claims, and causes. It evaluates the literature s proposed solutions to them, and then presents a unified framework that covers additional concerns not previously considered. The value of a requirement is assessed often during the requirements engineering (RE) process, e.g., in requirement prioritisation, release planning, and trade-off analysis. In order to support these activities, and hence to support the decisions that lead to the aforementioned waste, this thesis proposes a framework built on the modelling languages of Goal Oriented Requirements Engineering (GORE), and on the principles of Value Based Software Engineering (VBSE). The framework guides the elicitation of a requirement s value using philosophy and business theory, and aims to quantitatively model chains of instrumental value that are expected to be generated for a system s stakeholders by a proposed software capability. The framework enriches the description of the individual links comprising these chains with descriptions of probabilistic degrees of causation, non-linear dose-response and utility functions, and credibility and confidence. A software tool to support the framework s implementation is presented, employing novel features such as automated visualisation, and information retrieval and machine learning (recommendation system) techniques. These software capabilities provide more than just usability improvements to the framework. For example, they enable visual comprehension of the implications of what-if? questions, and enable re-use of previous models in order to suggest modifications to a project s requirements set, and reduce uncertainty in its value propositions. Two case studies in real-world industry contexts are presented, which explore the problem and the viability of the proposed framework for alleviating it. The thesis research questions are answered by various methods, including practitioner surveys, interviews, expert opinion, real-world examples and proofs of concept, as well as less-common methods such as natural language processing analysis of real requirements specifications (e.g., using TF-IDF to measure the proportion of software requirement traceability links that do not describe the requirement s value or problem-to-be-solved). The thesis found that in general, there is a disconnect between the state of best practice as proposed by the literature, and current industry practice in requirements engineering. The surveyed practitioners supported the notion that the aforementioned value realisation problems do exist in current practice, that they would be treatable by better requirements engineering practice, and that this thesis proposed framework would be useful and usable in projects whose complexity warrants the overhead of requirements modelling (e.g., for projects with many stakeholders, competing desires, or having high costs of deploying incorrect increments of software functionality).

APA, Harvard, Vancouver, ISO, and other styles

10

Lopes, Ana Isabel Nunes Afonso. "Capital psicológico e valores: Existe uma relação?" Master's thesis, Instituto Superior de Psicologia Aplicada, 2008. http://hdl.handle.net/10400.12/606.

Full text

Abstract:

Dissertação de mestrado em Comportamento Organizacional
É consensual que as Capacidades Psicológicas Positivas, quando eficazmente geridas, têm impacto no desempenho dos colaboradores. Os valores são individuais mas também organizacionais. Se ambos estiverem alinhados, será facilitada a obtenção dos objectivos organizacionais. Este trabalho procura contribuir para a compreensão da relação entre o PsyCap e os valores. Neste sentido, pretende-se verificar a existência de relação entre as Capacidades Psicológicas Positivas (esperança, optimismo, resiliência e auto-eficácia) e os Valores, tendo por base a estrutura de valores de Schwartz. Neste estudo recolhemos uma amostra de 103 estudantes universitários. Os resultados revelam que existe uma relação entre PsyCap e algumas dimensões de Valores propostas na escala utilizada. Sugerem-se propostas de incrementar as Capacidades Psicológicas Positivas de forma a obtermos impactos positivos nos valores e fomenta-se a gestão dos Valores, através da socialização e da própria cultura organizacional, tendo em vista maximizar as Capacidades Psicológicas Positivas.

APA, Harvard, Vancouver, ISO, and other styles

11

Bukhari, Sulafah. "Consumer Loyalty in Fast-Food Restaurants in Saudi Arabia." Thesis, Université d'Ottawa / University of Ottawa, 2015. http://hdl.handle.net/10393/31899.

Full text

Abstract:

This study assesses the loyalty behaviour of consumers in fast-food restaurants in Saudi Arabia by studying the antecedents and the consequences of loyalty behaviour. The sample consisted of 231 Saudis and non-Saudis living in Saudi Arabia. They were approached using the “snowball” technique. Participants were all over the age of eighteen, and they were customers of Al-Baik restaurants. Data was collected through a face-to-face questionnaire, and analyzed using SPSS software. Specifically, Cronbach’s Alpha test, Pearson correlation coefficient, Spearman correlation coefficient, and multiple regression analysis were used. Results show that significant relationships exist between the antecedents and the consequences of loyalty behaviour. It is also indicated that participants’ personalities and values were significantly related to the loyalty behaviour of consumers in Saudi Arabia. The major limitation of this study is that it was conducted in only one city, Jeddah. Therefore, additional research should be carried out in other cities with larger samples. The research results offer compelling evidence that Saudi loyalty behaviour differs from Western behaviour. Therefore, it suggests that international fast-food operators in Saudi Arabia should take local factors into account when formulating marketing strategies, such as the role of women and youth in Saudi society. This thesis makes a novel contribution to the literature, as it is the first to model the antecedents and the consequences of loyalty behaviour of consumers in a single study. It is also the first to study contributed to the literature to examine the relation between the Six Dimensional Achievement Motivation Scale (Jackson, Ahmed, and Heapy, 1976), Rokeach Value System (1973), and loyalty behaviour of consumers.

APA, Harvard, Vancouver, ISO, and other styles

12

dos, Santos Delfino Deisiane. "Os valores da paisagem como instrumento de gestão territorial na area de proteção ambiental da Baleia Franca Santa Catarina - Brasil." Doctoral thesis, Universitat Autònoma de Barcelona, 2017. http://hdl.handle.net/10803/402397.

Full text

Abstract:

A presente tese trata da gestão da paisagem como instrumento de gestão territorial em Áreas de Proteção Ambiental (APA) no Brasil. As APAs são unidades de conservação ambiental de uso sustentável, que permitem a presença de comunidades tradicionais e o desenvolvimento de atividades econômicas em seu interior. Representam 1/3 das áreas protegidas no País e demandam um novo olhar sobre a gestão territorial pelo grau de complexidade, pois envolvem diferentes grupos de atores, interesses e territorialidades. Dentro deste contexto, está a APA da Baleia Franca (APABF) (Santa Catarina, Brasil) - criada em 2000, para proteger a Baleia Franca (Eubalaena australis) e sua área reprodutiva. Abrange uma área total de 156.100 hectares, é constituída por nove municípios, apresenta potencialidades e conflitos ligados à paisagem natural e cultural. A APA está ameaçada pelo crescimento populacional, pela urbanização desordenada, pelo turismo de massa e pela degradação dos ecossistemas de dunas e vegetação de restinga. Dessa forma, a presente tese tem como objetivo descrever e analisar o processo de transformação da paisagem na APABF, para identificar os seus principais valores e apoiar as políticas de gestão territorial desta área protegida. Assim, se parte da hipótese de que a gestão da APABF, apoiada nos valores da paisagem, é capaz de promover, integrar e comprometer conjuntamente os municípios na conservação destes. Tratase de uma pesquisa qualitativa e participante, que combina um marco teórico-metodológico desenvolvido na Calatunya, sobre gestão da paisagem e seus valores, com o modelo Geossistema-Território-Paisagem (GTP) proposto por Georges Bertrand. A obtenção de dados consiste na coleta de dados primários: questionário com membros do Conselho Gestor da APABF (CONAPABF), entrevistas com atores do território, produção de mapas temáticos e análise dos dados com o software Atlas.ti.; e outros secundários: atas das reuniões do CONAPABF, pesquisa em relatórios da APABF, dissertações e teses. A análise e discussão dos dados, estruturada sob o GTP, aponta que das paisagens que compõem a APABF, as maiores transformações ao longo dos tempos ocorreram no litoral (dunas e de vegetação de restinga), sobre o qual foram identificados três importantes períodos que determinaram seu estado atual. O primeiro período, de ocupação sambaquiana e indígena; o segundo de ocupação açoriana e italiana; e o terceiro, marcado pelas migrações internas. A paisagem e os valores atribuídos pelos diferentes grupos de atores, é o principal elemento de ligação entre a APA e estes e um importante instrumento para a gestão territorial. Os principais grupos de atores, seus interesses e estratégias giram em torno da paisagem litorânea - em que se destaca a omissão das prefeituras na regulação e fiscalização do uso e ocupação do solo, comprometendo a conservação dos valores do território. O território está constituído por um conjunto de valores concretos e simbólicos, sendo mais importantes os naturais e ecológicos, os produtivos e os históricos. No entanto, há que considerar outros que são levados em conta na Catalunya e que existem aqui também, são os valores estéticos, os identitários e simbólicos, os espirituais e religiosos e os de uso social. O processo de gestão da APABF supera os limites políticos-jurídicos para um processo de gestão territorial. Com base na avaliação da paisagem, foram formulados oito Objetivos de Qualidade Paisagística (OQP) de forma que sirvam de diretriz para os municípios manterem e fortalecerem os seus valores. O referencial teórico-metodológico sobre gestão da paisagem mostrou-se um importante marco conceitual para se repensar e estruturar um plano de gestão territorial em que os valores territoriais e paisagísticos são a principal ferramenta de gestão integrada para áreas protegidas Os desafios de gestão da área apontam para a necessidade de integrar as políticas urbanísticas e comprometer os municípios com a gestão do território e conservação dos seus valores.
This dissertation addresses landscape management as a territorial management tool in Environmental Protected Areas (APA) in Brazil. APAs are a legal category of environmental protected areas that allow the presence of traditional communities and the development of economic activities within their area. They account for a third of all protected areas in the country and demand a new approach to territorial management due to their level of complexity, which involves different groups of stakeholders, interests, and territorialities. Within such context is Right Whale Environmental Protection Area (Área de Proteção Ambiental da Baleia Franca, APABF) (Santa Catarina, Brasil), established in 2000 to protect the Right Whale (Eubalaena australis) and its breeding grounds, covering a total area of 156,100 hectares. Comprising nine municipalities, it presents potentials and conflicts associated with its surrounding natural and cultural landscape. It is threatened by population growth, urbanization, mass tourism, as well as the degradation of dune and sandbar vegetation and ecosystems. Management challenges point to the need of integrating urban policies and committing the municipalities with the management of the territory and the conservation of its values. Thus, the present dissertation aims to describe and assess the process of landscape transformation in APABF, in order to identify its key values and support the territorial management policies of this protected area. Therefore, it is based on the hypothesis that the management of APABF – based on landscape values – is able to foster, integrate and jointly commit the municipalities for the conservation of such values. It is a qualitative and participatory research, combining a theoretical-methodological framework developed in Catalunya, about the management of landscape and its values, with the Geosystem-Territory-Landscape (GTP) model proposed by Georges Bertrand. Data collection consists in primary data: a questionnaire applied to APABF’s Management Council (CONAPABF), interviews with stakeholders in the territory, the production of thematic maps, and data analysis with the software Atlas.ti.; and secondary data: minutes from CONAPABF meetings, APABF reports, as well as published masters and doctoral research. Data analysis and discussion, structured through the GTP model, shows that of all landscapes that comprise APABF, most changes have occurred through time by the coastline (dunes and sandbar vegetation), and three important periods have been identified that have determined its current state. The first one of midden and indigenous occupation; the second one of Azorean and Italian occupation; and the third one marked by inner migrations. The landscape and the values attributed by the different stakeholder groups are the main linking element between them and the APA, as well as an important tool for territorial management. The main stakeholder groups, their interests and strategies are focused on the coastal landscape – highlighting the omission of city administrations in the regulation and enforcement of land use and occupation laws, thus compromising the conservation of territory values. Its territory is constituted by a set of concrete and symbolic values regarding the coastal landscape. The most important ones are the natural and ecological, the productive and the historical values. However, other values have to be thought of, which are considered in Catalunya and are also present here. They are the aesthetical, identity-related and symbolic ones, spiritual and religious ones, as well as values based on their social use. The management process of APABF surpasses the political-juridical limitations of a territorial management process. Based on landscape assessment, eight Objectives of Landscape Quality (OLQ) have been formulated, so as to be used as a guideline for the municipalities to maintain and strengthen their values. The theoretical-methodological reference on landscape management has shown to be an important conceptual framework for rethinking and structuring a territorial management plan in which territorial and landscape values are the main integrated management tool for protected areas.

APA, Harvard, Vancouver, ISO, and other styles

13

Rebelo, Fernando M. Cunha. "Estrutura e hierarquias nos valores próprios e nos valores atribuídos a um aluno ideal por estudantes e professores do ensino secundário." Master's thesis, Instituto Superior de Psicologia Aplicada, 1999. http://hdl.handle.net/10400.12/839.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Abreu, Gilton Barbosa de. "O ensino religioso como instrumento para minimizar as desigualdades sócio-educacionais no contexto escolar." Faculdades EST, 2009. http://tede.est.edu.br/tede/tde_busca/arquivo.php?codArquivo=173.

Full text

Abstract:

A sociedade atual tem dado primazia aos bens materiais e à tecnologia, estando tão iluminada no conhecimento e tão escura em sentido espiritual. É discutindo e buscando soluções que deve trabalhar o Ensino Religioso nas escolas públicas, pois constatamos a erosão dos valores morais. Isso nos leva a invocar a justiça, a paz e uma educação que estimule o senso crítico à base da pergunta, como fazia Cristo. É nesta visão que sugerimos um currículo do Ensino Religioso nas escolas públicas que trabalhe a justiça social, a tolerância, a paz e o resgate de valores.
The current society has been giving primacy to property and technology, being so illuminated in knowledge and so dark in spiritual sense. The Religious Teaching in public schools should work discussing and looking for solutions, because we verify the erosion of moral values. This provokes us to invoke justice, peace and an education which stimulates the critical sense to the base of the question, as Christ made. It is in this way that we suggest a curriculum of Religious Teaching in public schools which works social justice, tolerance, peace and the rescue of values.

APA, Harvard, Vancouver, ISO, and other styles

15

Roberto-Pereira, Francisco Fernando. "Extraction of superelastic parameter values from instrumented indentation data." Thesis, University of Cambridge, 2019. https://www.repository.cam.ac.uk/handle/1810/290218.

Full text

Abstract:

Interest in superelastic (and shape memory) materials continues to rise, and there is a strong incentive to develop techniques for monitoring of their superelastic characteristics. This is conventionally done via uniaxial testing, but there are many advantages to having a capability for obtaining these characteristics (in the form of parameter values in a constitutive law) via indentation testing. Specimens can then be small, require minimal preparation and be obtainable from components in service. Interrogation of small volumes also allows mapping of properties over a surface. On the other hand, the tested volume must be large enough for its response to be representative of behaviour. Precisely the same arguments apply to more "mainstream" mechanical properties, such as yielding and work hardening characteristics. Indeed, there has been considerable progress in that area recently, using FEM simulation to predict indentation outcomes, evaluating the "goodness of fit" for particular sets of parameter values and converging on a best-fit combination. A similar approach can be used to obtain superelastic parameters, but little work has been done hitherto on sensitivities, uniqueness characteristics or optimal methodologies and the procedures are complicated by limitations to the constitutive laws in current use. The current work presents a comprehensive examination of the issues involved, using experimental (uniaxial and indentation) data for a NiTi Shape Memory Alloy. It was found that it is possible to obtain the superelastic parameter values using a single indenter shape (spherical). Information is also presented on sensitivities and the probable reliability of such parameters obtained in this way for an unknown material.

APA, Harvard, Vancouver, ISO, and other styles

16

Santos, Joaquim José Assis Pacheco dos. "A cultura organizacional na marinha de guerra portuguesa na perspectiva do modelo dos valores constrastantes." Master's thesis, Instituto Superior de Psicologia Aplicada, 2003. http://hdl.handle.net/10400.12/894.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Eggers, Bernd. "Integratives Medienmanagement : Konzepte, Instrumente und Publisher Value Scorecard /." Wiesbaden : Deutscher Universitäts-Verlag, 2006. http://dx.doi.org/10.1007/978-3-8350-9342-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Figueira, Laís Manfiolli. "Impacto do reconhecimento e mensuração a valor justo de instrumentos financeiros sobre a volatilidade do resultado." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-28032018-160459/.

Full text

Abstract:

Uma crítica que corrobora a não convergência entre o Financial Accounting Standards Board (FASB) e o International Accounting Standards Board (IASB) baseia-se na discordância quanto a mensuração a valor justo de alguns tipos de instrumentos financeiros, pois argumenta-se que essa prática pode aferir volatilidade aos resultados das empresas, o que impactaria o desempenho de suas ações no mercado de capitais. Assim, o presente trabalho propõe-se a verificar se a adoção das International Financial Reporting Standards (IFRS) no tocante a mensuração e reconhecimento dos instrumentos financeiros, mais especificamente para o grupo classificado em \"Ativos e Passivos Financeiros Mensurados a Valor Justo por meio do Resultado\", levou a uma maior volatilidade dos resultados contábeis. Para isso, optou-se por analisar o caso brasileiro, porque tal país passou pelo processo de Full Adoption das IFRS. Desse modo, adotou-se testes estatísticos que analisaram a diferença entre as variâncias dos lucros líquidos que consideram instrumentos financeiros avaliados a valor justo e a custo histórico amortizado, no período entre 2010 e 2016, das empresas brasileiras de capital aberto não financeiras e bancos com maior Presença em Bolsa. Após analisar o efeito dos ganhos e perdas não realizados, oriundos do ajuste a valor justo, de instrumentos financeiros sob o resultado, constatou-se uma tendência a suavização, redução da volatilidade, dos lucros líquidos, tanto para a amostra de empresas não-financeiras quanto para a de bancos, e não de aumento da volatilidade como era argumentado por alguns críticos a adoção do valor justo. Com base nas análises da amostra de empresas não-financeiras, o reconhecimento do ajuste a valor justo de instrumentos financeiros no resultado afetou significativamente a volatilidade do resultado contábil, contudo, segundo essas analises não se pode afirmar quanto ao efeito desse impacto, se houve propensão ao aumento da volatilidade ou a suavização dos lucros. Ao realizar as análises descritivas dessa amostra, observou-se um efeito de suavização na média, uma vez que o desvio-padrão do lucro líquido que considera instrumentos financeiros avaliados a valor justo apresentou uma média e um desvio-padrão inferiores ao do desvio-padrão do lucro líquido que os considera a custo histórico. Já as análises da amostra de bancos evidenciaram que o reconhecimento do ajuste a valor justo de instrumentos financeiros no resultado tendeu a reduzir significativamente a volatilidade, observando-se em média uma suavização do resultado contábil. Essa tendência a redução da volatilidade pode ser advinda de: gestões de risco responsáveis; uso de instrumentos financeiros, predominante, para fins de hedge; uma provável escassez do uso da classificação de \"instrumentos financeiros avaliados a valor justo por meio do resultado\"; ou, gestões que realizem escolhas do tipo \"cherry-pincking\". Inclusive, um dos modelos aplicados identificou, em ambas amostras, indícios da realização da prática de \"cherry-pincking\", um tipo de gerenciamento de resultado baseado em escolhas operacionais vantajosas e oportunistas que têm consequências na classificação contábil. Além disso, tal tendência a redução da volatilidade pode apresentar um impacto positivo na avaliação dessas empresas pelo mercado de capitais e por seus credores, já que tais usuários primários da informação contábil apresentam uma preferência por lucros consistentes ao longo do tempo, devido a sua aversão ao risco
One of the criticisms that supports the non-convergence between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) is based on disagreement with the measurement at fair value of certain types of financial instruments, because it is argued that this practice can measure volatility to earnings, which would impact the performance of its shares in the capital market. Thus, this study aims to verify whether the adoption of standards International Financial Reporting Standards (IFRS) regarding the measurement and recognition of financial instruments, specifically for the group classified as \"Financial Asset or Financial Liability at Fair Value through Profit or Loss\" or \"Held for Trading\", caused greater volatility of earnings. For this, we chose to analyze the Brazilian case, because that country passed through the Full Adoption of IFRS process. Accordingly, it adopted statistical tests that analyzes the difference between the variances of the net incomes that consider financial instruments measured at fair value and amortized historical cost of Brazilian publicly traded non-financial companies and banks, with a greater Presence on the Stock Market, during the period between 2010 and 2016. After analyzing the effect of the unrealized gain and loss, resulting from the adjustment to fair value, of financial instruments recognized in net income, there was a tendency to income smoothing, reduce volatility, both for non-financial companies and for banks, rather than increased volatility as some critics argued the adoption of fair value. Based on the analysis of the non-financial companies sample, the recognition of the fair value adjustment of financial instruments in the result significantly affected the volatility of the accounting profit, however, according to these analyzes, it cannot be stated as to the effect of this impact, if there was a trend increasing volatility or smoothing profits. When conducting the descriptive analyzes of this sample, a smoothing effect was observed in the mean, since the standard deviation of the net profit that considers financial instruments evaluated at fair value presented a mean and a standard deviation lower than the standard deviation of the net profit that considers them at historical cost. The analysis of the banks sample showed that the recognition of the adjustment to fair value of financial instruments in the result tended to significantly reduce the volatility, observing, on average, a smoothing of the accounting profit. This trend to reduce volatility can be derived from: responsible risk management; use of financial instruments predominantly for hedge purposes; a probable shortfall in the use of the classification of \"financial instruments measured at fair value through profit or loss\"; or, cherry-pincking choices. In addition, one of the applied models identified, in both samples, indications of the practice of cherry-pincking, a type of result management based on advantageous and opportunistic operational choices that have consequences in accounting assignment. Furthermore, this trend of reducing volatilitymay have a positive impact on the valuation of these companies by the stock markets and by their creditors, since such primary users of accounting information show a preference for consistent profits over time due to their risk aversion

APA, Harvard, Vancouver, ISO, and other styles

19

McGregor, Mark Takeshi. "Of instrumental value : flutist-composer collaboration in the creation of new music." Thesis, University of British Columbia, 2012. http://hdl.handle.net/2429/42936.

Full text

Abstract:

Following World War II, the flute would become a major vehicle for experimental composers, resulting in a repertoire that made extensive use of techniques outside the instrument’s traditional performance lexicon. In order for composers to write effectively and idiomatically for the flute, collaboration with performers was often essential. This document discusses the contributions of three flutists to the creation of new music in the 20th and 21st centuries. Chapter One focuses on the Italian flutist Severino Gazzelloni, a major figure in the postwar experimental music scene, and his contributions to the creation of two works: Sequenza I per flauto solo by Luciano Berio and Mei for solo flute by Kazuo Fukushima. Chapter Two discusses the work of the Canadian flutist Robert Aitken and his role in the genesis of Ryoanji for flute by John Cage, Idyll for the Misbegotten for flute and three percussion by George Crumb, and Scrivo in Vento for solo flute by Elliot Carter. Chapter Three addresses my own collaborations with three Canadian composers, Jeffrey Ryan, James Beckwith Maxwell, and Jocelyn Morlock, and how my interactions compared to those of my predecessors. This document also sheds light on the recent phenomenon of how many flutists have incorporated administrative roles into their careers to ensure that the works they have commissioned are presented to the highest professional standards.

APA, Harvard, Vancouver, ISO, and other styles

20

Lindberg, Andreas. "Classification of Financial Instruments." Thesis, KTH, Matematisk statistik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-252565.

Full text

Abstract:

In this thesis a general framework and accompanying guidelines for how to classify financial instruments within the fair value hierarchy (included within IFRS 13) is presented. IFRS 13 introduces a broad and loosely defined regulation of how to classify a financial instrument which leaves room for misinterpretation and uncertainties. In this thesis the pricing of financial instruments and behaviour of the market data used as inputs in the models has been investigated. This is to give better insight into what is classified as significant market data, how it is used and how it is approximated. Instruments that have been investigated are autocalls, swaps, European options and Asian options. The result is presented as general recommendations for how to classify the specified instruments with clearer boarders introduced between the levels in the hierarchy. Methods and deductions introduced in the thesis could also further be implemented in classification of closely related financial instruments but has been limited in this thesis due to time restrictions. Nyckelord på svenska IFRS, Finansiella instrument, Klassificering, Fair value, Fair value hierarchy, Autocall, Swap, Europeisk option, Asiatisk option, Implicit volatilitet, Korrelation, Marknadsaktivitet, Räntesatser
I denna uppsats är ett generellt ramverk och medföljande riktlinjer för hur man klassificerar finansiella instrument inom fair value hierarkin (inkluderad i IFRS 13) presenterat. IFRS 13 introducerar en bred och löst definierad regulation om hur klassificering finansiella instrument ska gå till som lämnar rum för feltolkningar och oklarheter. I denna uppsats har prissättningen av finansiella instrument och beteende av marknadsdata som används i modellerna undersökts. Detta ger en bättre inblick i vad som klassificeras som signifikant marknadsdata, hur den används och hur den kan approximeras. Instrument som har undersökts är autocalls, swaps, europeiska optioner och asiatiska optioner. Resultatet presenteras som allmänna rekommendationer för hur man klassificerar de angivna instrumenten med tydligare gränser som införts mellan nivåerna i hierarkin. Metoder och slutsatser som är presenterade i uppsatsen kan även vidare användas vid klassifikation av liknande finansiella instrument men har i denna avhandling begränsats på grund av tidsskäl.

APA, Harvard, Vancouver, ISO, and other styles

21

Coffey, Courtney. "Cultural Values as Instruments for Economic Modernization: Nationalism and Ideology in Taiwan." University of Arizona, Department of Anthropology, 1993. http://hdl.handle.net/10150/112063.

Full text

Abstract:

Native commentators on Taiwan's recent industrialization consider culture to be a key factor in the nation's modernization drive. Indigenous writers present Chinese culture as not only economically fit but also morally superior to other nations. Such presentations are based on an idealized view of a Confucian society, which includes assumptions about the state as cultural guide and model. In presenting Chinese culture as a key to modernization, the writers also contribute to certain ideological projects. Legitimation of the government, paternalistic claims on citizens and workers by the state and employers, and the rhetorical war against communism arc some of the tacit agendas I discuss.

APA, Harvard, Vancouver, ISO, and other styles

22

Khumage, Abulghasem Beshir. "Perceived instrumental value of Libyan students' education in the United States and Canada /." The Ohio State University, 1988. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487591658173051.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Cotret, Laurent. "La négociabilité des instruments financiers." Reims, 2004. http://www.theses.fr/2004REIMD007.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Welthagen, Gerrit Cornelius. "The cross-cultural application of the adapted Schwartz values instrument in South Africa / G.C. Welthagen." Thesis, North-West University, 2005. http://hdl.handle.net/10394/1114.

Full text

Abstract:

Different value systems are a major source of diversity between people and culture groups. A better understanding of these differences can be a valuable tool when a diverse work force, as found in South Africa, has to be managed. Values can act as a unifying theory for the field of human motivation, as a way of organising the different needs, motives and goals proposed in other theories. The values theory describes aspects of the human psychological structure that are fundamental, aspects presumably common to all humankind. The objective of this study was to investigate the construct equivalence of the values as measured by the Work and Organizational Values Scale for new applicants from different language groups in the South African Police Service (SAPS), and to investigate the relationship between the value patterns of the different language and gender groups. A cross-sectional survey design was used. The study population consisted of two groups who applied for jobs in the South African Police Services (SAPS). The first group consisted of civilians (N=3 400), while the second group consisted of police applicants (N=1 800). The Work and Organizational Values Scale was administered. Descriptive statistics, exploratory factor analyses, and multivariate analysis of variance were used to analyse the results. Principal component analysis with a direct oblimin rotation resulted in two factors. The first factor was interpreted as self-enhancement (power, materialism and prestige) versus conservation (conformity and security). The second factor was interpreted as collectivism (social commitment, relations, and environment) versus individualism (goal-orientedness. stimulation and self-direction). These factors were found to be equivalent for four language groups. Statistically significant differences were found between the value priorities of different language groups as well as genders. However, larger practically significant differences were found between males and females than between different language groups. Recommendations for future research were made.
Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2006.

APA, Harvard, Vancouver, ISO, and other styles

25

Plaisance, Patrick Lee. "Questions of judgment in the newsroom: A journalistic instrumental-value theory for media ethics." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2002. http://wwwlib.umi.com/cr/syr/main.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Vieira, Patrícia Isabel Farinha. "Instrumentos financeiros ao justo valor : impactos contabilísticos e fiscais no setor bancário português." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11437.

Full text

Abstract:

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente estudo analisa os impactos produzidos nas demonstrações financeiras dos bancos portugueses decorrentes da classificação dos instrumentos financeiros na carteira de "ativos financeiros ao justo valor através de resultados" (AFJVAR) e na carteira de "ativos financeiros disponíveis para venda" (AFDV), entre 2009 e 2012, e identifica os ajustamentos a efetuar ao lucro tributável. Conclui-se que em períodos de instabilidade económica a classificação na carteira de AFJVAR conduz a uma forte volatilidade dos resultados. Do ponto de vista fiscal, os ajustamentos ao lucro tributável são mais favoráveis na carteira de AFDV se as mais-valias em partes de capital superarem as menos-valias e as perdas por imparidade nesse tipo de instrumentos. Com a reforma do IRC, perspetiva-se que a venda dos instrumentos de capital que gerem mais-valias possa vir a ser adiada até os títulos perfazerem doze meses, evitando a tributação, e antecipada no caso da ocorrência de desvalorizações.
This study analyzes the impact on the financial statements of the Portuguese banks arising from the classification of financial instruments as "fair value through profit or loss" (FVTPL) and as "available-for-sale" (AFS), between 2009 and 2012, and identifies the adjustments in taxable income. We conclude that in periods of economic instability, the classification into FVTPL portfolio leads to a strong earnings volatility. From a tax perspective, the adjustments to taxable income are more favorable in the AFS portfolio if the capital gains on equity investments exceed capital losses and impairment losses in such instruments. With the IRC reform, we perspective that sale of the equity instruments that generate capital gains may come to be delayed until the titles reaching twelve months, avoiding taxation, and early in the event of devaluation.

APA, Harvard, Vancouver, ISO, and other styles

27

Gomes, Yves de Albuquerque. "Valores de crianças : a validação de um instrumento pictórico no Brasil." Universidade Federal de Pernambuco, 2011. https://repositorio.ufpe.br/handle/123456789/14042.

Full text

Abstract:

Submitted by Natalia de Souza Gonçalves (natalia.goncalves@ufpe.br) on 2015-05-25T15:33:37Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Yves Gomes - Dissertação Biblioteca.pdf: 7994017 bytes, checksum: c7edc59fb099fa1b803540244f62d6d3 (MD5)
Made available in DSpace on 2015-05-25T15:33:37Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Yves Gomes - Dissertação Biblioteca.pdf: 7994017 bytes, checksum: c7edc59fb099fa1b803540244f62d6d3 (MD5) Previous issue date: 2011-02-28
CNPq
O objetivo desta pesquisa foi buscar evidências de validade para um instrumento pictórico, o Picture-Based Value Survey for Children (PBVSC), para acessar valores em crianças Brasileiras. Esse foi desenvolvido na Alemanha e se destacou por fazer um elevado uso de figuras e ter um reduzido conteúdo verbal, sendo bastante apropriado para crianças de seis a 12. Primeiro, no estudo que originou o instrumento, foi realizada a validação do instrumento, com 575 crianças. Porém, alguns itens mostraram-se problemáticos. A solução foi adicionar às figuras legendas curtas, num estudo subseqüente cujos resultados corroboraram inteiramente a hipótese. A teoria de valores de Schwartz, que enfoca as similaridades em sistemas de valores transculturais, foi a adotada. O autor define valores como transituacionais conceitos ou crenças sobre metas conscientes. São conceitos mais amplos que ações específicas, normas ou atitudes. E seu conteúdo é baseado nas metas motivacionais que eles expressam. Há dez valores básicos: ‘poder’, ‘realização’, ‘hedonismo’, ‘estimulação’, ‘auto-direcionamento’, ‘segurança’, ‘conformismo’, ‘tradição’, ‘benevolência’ e ‘universalismo’. Estes compõem os Higher Order Values (HOV), ‘auto-promoção’, ‘auto-transcendência’, ‘abertura a mudanças’ e ‘conservação’; e formam uma estrutura circular dinâmica. Nesta pesquisa, 94 crianças de escola pública compuseram a amostra a responder o instrumento guiado por essa teoria. A análise comparou os dados à hipótese estrutural dos HOV, (ou VOM, Valores de Ordem Maior). Informações adicionais tais como preferências de valores e diferenças entre cultura (mediante comparações com achados de outras pesquisas), idade e sexo também foram fornecidas. Os VOM foram encontrados na amostra, assim como valiosos achados referentes às preferências por valores. No entanto, houve desvios significativos, os quais deverão ser tratados em pesquisas futuras

APA, Harvard, Vancouver, ISO, and other styles

28

Dias, Eduardo Hélder Oliveira Martins. "Fair Value: princípios e aplicações a uma carteira de seguros do ramo vida." Master's thesis, Instituto Superior de Economia e Gestão, 2005. http://hdl.handle.net/10400.5/771.

Full text

Abstract:

Mestrado em Ciências Actuariais
Um dos assuntos mais discutidos na indústria seguradora, nos últimos tempos, está relacionado com a implementação das novas normas internacionais de contabilidade, em particular, com a implementação do chamado fair value. Pela sua pertinência (e, pode dizer-se, premência), o desenvolvimento do tema tem sido muito rápido e tem gerado intensas discussões em torno de questões técnicas e práticas. Com efeito, após a definição em 1997 pelo IASB (International Accounting Standards Board) dos princípios de orientação para a normalização contabilística na actividade seguradora, nomeadamente, a produção de "demonstrações financeiras mais transparentes, fáceis de interpretar e consistentes entre entidades", foram constituídos diversos grupos de trabalho, dedicados ao tratamento da questão. A acção destes grupos tem-se materializado na publicação de uma multiplicidade de textos, ricos em diferentes teorias e técnicas para a valorização a fair value. Em Portugal, o processo está também em desenvolvimento, até porque existe a possibilidade de, num futuro não muito distante, todas as seguradoras serem chamadas a alterar as suas práticas contabilísticas, no âmbito do projecto Solvência II. O objectivo deste trabalho é, para além de fazer uma pequena síntese sobre o tema, implementar uma aplicação prática da avaliação das responsabilidades a fair value para uma carteira de seguros vida, respeitando os princípios emanados pelo IASB.
Since the International Accounting Standards Board took on the process of developing a standard for the reporting of insurance liabilities, fair value accounting has become one of the most current subjects for discussion in the insurance industry. In the actuarial and accounting literature, a number of theories and techniques for fair valuation of insurance liabilities proliferated. In Portugal, the process is also going on, in part because some insurance companies are already legally required to apply the fair valuation - and others will be required too, in the near future, due to the project Solvence II. Still, important practical questions arise, such as: how to actually calculate the fair value of an insurance portfolio or how the change to a fair value based system will affect the calculation of profits, or even how business will be influenced from the introduction of fair value. The purpose of this work is double: (1) to make a brief review of the background necessary to the introduction of a fair value based system for insurance accounting; (2) to develop a practical approach to perform fair value calculations considering a real insurance portfolio, respecting, as much as possible, the IASB desires "of a high quality, transparent and comparable information in financial statements".

APA, Harvard, Vancouver, ISO, and other styles

29

Pereira, Flavia Pedrosa. "Planos diretores e desenvolvimento urbano sustentável: um estudo sobre os instrumentos urbanísticos para a recuperação de mais-valias fundiárias." Universidade Federal de Alagoas, 2007. http://repositorio.ufal.br/handle/riufal/1104.

Full text

Abstract:

Certain public investments or changes in the urban norms contribute to private property appreciation, without the owners having to make any effort for it. This research studies intervention ways to capture part of this increased value for the public sector, called land value capture tools, through which it is possible to revert the process of public investments private possession. The first part of the analysis takes into account a large context, relating the subject to the search for a sustainable urban development, within the city right, its property social function and the current Brazilian laws. It presents examples of countries where these tools are being used and mentions the Brazilian reality concerning tax policies and urban policies which are able to capture land value. Next, a case study about Maceió, a city located in the northeast of Brazil. It investigates how its master plan and urban laws have foreseen the use of such tools, trying to identify if advances have occurred in the search for a bigger land market control and as an incentive so that the property can do its social function. The adopted methodology is one of analytical work with exploratory characteristics, where selected and revised readings have been vital, tracing the origin, the development and the influence of ideas and concepts, with the hypothesis being created within the investigation process. The study showed that the land value capture tools may help in the search for a sustainable urban development, being able to contribute to the property social function. It also showed that the elaboration of new urban laws by Brazilian cities does not mean that these instruments are being, or will be, implemented.
Determinados investimentos públicos ou alterações nas normas urbanísticas valorizam as propriedades privadas sem que seus donos tenham se esforçado. A pesquisa estuda mecanismos de intervenção sobre o solo, chamados de instrumentos de recuperação de mais-valias fundiárias, através dos quais se busca reverter tais processos de apropriação privada dos investimentos públicos. A análise parte de um contexto amplo, relacionando o tema com a busca pelo desenvolvimento urbano sustentável, com o direito à cidade, a função social da propriedade e com as atuais normas jurídicas brasileiras. Apresenta exemplos de países que vêm utilizando estas ferramentas e aborda a realidade brasileira referente aos instrumentos tributários, fiscais e da política urbana com capacidade de recuperar mais-valias. Na seqüência, foca na realidade específica do município de Maceió, investigando como o novo Plano Diretor e Código de Urbanismo e Edificações previram a utilização destes instrumentos, procurando identificar se aconteceram avanços na busca por um maior controle do mercado do solo e no incentivo para que a propriedade cumpra com a sua função social. A metodologia utilizada é a de um trabalho analítico de caráter exploratório, em que a literatura selecionada e revisada para os estudos exerceu um papel fundamental, traçando a origem, o desenvolvimento e a influência de idéias e conceitos, com as hipóteses sendo construídas no processo de investigação. Demonstrou-se que os instrumentos de recuperação de mais-valias fundiárias são aliados em prol de um desenvolvimento urbano sustentável, podendo cooperar para que a propriedade atinja a sua função social. Demonstrou-se também que a elaboração das novas legislações urbanísticas pelos municípios brasileiros não significa que estes instrumentos estejam sendo, ou serão, implementados.

APA, Harvard, Vancouver, ISO, and other styles

30

Tahat, Yasean A. "The usefulness of Financial Instruments Disclosure : evidence from Jordan." Thesis, University of Dundee, 2013. https://discovery.dundee.ac.uk/en/studentTheses/15559e90-b670-4cc5-befd-e9ba60e60bda.

Full text

Abstract:

The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 7 (IFRS 7) “Financial Instruments: Disclosure” in June 2006 as part of its ongoing refinement of existing financial instruments accounting standards. The new standard became effective for periods beginning on or after January 1st 2007 (IASB, 2006). IFRS 7 supersedes the previous International Accounting Standards (IASs): IAS 30/32. IFRS 7 states that information about Financial Instruments (FI) should be prepared in accordance with the management approach. In addition, the standard clarifies the disclosure requirements about FIs across all industries. In particular, the new standard consists of two main types of disclosures, namely: (i) discussion of the significance of FIs for an entity’s financial position and performance; and (ii) the provision of qualitative and quantitative information about exposure to risks arising from FIs based on information provided internally to the entity’s key management personnel. The current thesis uses a decision usefulness theoretical framework to examine the impact of IFRS 7’s adoption on FI disclosure practices and firm value. In particular, the current study has two primary objectives: (i) to assess the impact of IFRS 7 on the FI disclosure policies of Jordanian listed firms in their annual reports for 2007 when the standard became effective; and (ii) to examine the value relevance of FI disclosures. For these objectives, two pieces of empirical work were conducted respectively; a disclosure index technique was constructed and a valuation analysis was performed. A disclosure index analysis was undertaken for a sample of Jordanian listed companies’ annual reports pre- and post- the implementation of IFRS 7. The extant literature and the findings from the disclosure index analysis informed the second part of the empirical work: the valuation analysis. Value relevance analysis was employed in order to assess the usefulness of FI disclosures provided in the companies’ financial statements; indeed, the association between the level of information supplied and firms’ market values was examined. The main findings indicate that the implementation of IFRS 7 had a significant and sizeable impact on the FI disclosure practices of Jordanian companies in 2007 as compared to that provided under International Accounting Standard No. 30 (IAS 30): Disclosures in Financial Statements of Banks and Similar Financial Institutions and International Accounting Standard No. 32 (IAS 32): FIs: Presentation. In particular, the results revealed that the number of companies disclosing information about FIs as well as the level of FI information provided significantly increased after IFRS 7 was implemented. In addition, the analysis of FI disclosure by industry revealed that comparability of financial statement data within and across the sectors examined has improved. In particular, an analysis of Balance Sheet and Fair Value information about FIs revealed no significant differences within and across industries after IFRS 7 became effective. The findings from the valuation analysis revealed that FI disclosure was value relevant over the two periods. However, the regression analysis showed that the FI disclosure provided under IFRS 7 was more value relevant as compared to that supplied under the previous standards. The principal components analysis revealed that some categories of FI information were more influential than others. In particular, Balance Sheet, Income Statement, Fair Value and Risk information about FIs were valued differently as compared to other components of FI disclosures. Indeed, the evidence provided indicates that investors value FI disclosure when making investment decisions. In general, the findings support the decision usefulness approach underpinning the current FI disclosures for Jordanian listed companies. Specifically, In particular, the test of differences in FI disclosure within and across sectors revealed that the implementation of IFRS 7 has enhanced the comparability of the financial statements; no significant differences were noted in FI disclosure (balance sheet and fair value) post-IFRS 7, while this was not the case pre-IFRS 7. In addition, the issue of relevance has been investiagted by testing the association between FI disclosure and firm value. These findings provide a great deal of insight for accounting regulatory bodies (e.g. the IASB) about the current theoretical framework that underpins financial reporting standards. In addition, they provide valuable insights to Jordanian policy makers (JSC and ASE) about the relevance of such standards for Jordanian companies.

APA, Harvard, Vancouver, ISO, and other styles

31

Doody, Ryan (Ryan Dennis). "Doing your best (while making do with less) : the actual value conception of instrumental rationality." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/107095.

Full text

Abstract:

Thesis: Ph. D., Massachusetts Institute of Technology, Department of Linguistics and Philosophy, 2016.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 137-141).
In this thesis, I sketch a decision-theoretic picture of instrumental rationality, which I call the Actual Value Conception: roughly, that you should align your preferences over your options to your best estimates of how the actual values of those options compare. Less roughly: for any options, q and 0, you are instrumentally rational if and only if you prefer q to / when, and only when, your best estimate of the extent to which O's actual value exceeds 's is greater than your best estimate of the extent to which O's actual value exceeds O's, where an option's actual value equals the value you assign to the outcome that would actually result from performing it. In the first chapter, I argue that this picture underlies causal decision theory by showing that, given some assumptions, the two are equivalent, and that the picture unifies and underlies the intuitive arguments offered for Two- Boxing over One-Boxing in the Newcomb Problem. I also show that the picture is incompatible with evidential decision theory. Evidential decision theory sometimes recommends preferring one option to another even though you are certain that the actual value of the latter exceeds the actual value of the former. In the second chapter, I develop a decision theory for agents with incomplete preferences - called Actual Value Decision Theory - that, unlike its more popular competitors, is consistent with, and motivated by, the picture of instrumental rationality sketched in the first chapter. I argue that, in addition to being a generalization of causal decision theory, Actual Value Decision Theory is supported by many of the same considerations. In the final chapter, I consider two powerful arguments against Actual Value Decision Theory - the Most Reason Argument and the Agglomeration Argument - and I argue that, while neither proves to be fatal, they each bring to light some interesting consequences of taking the Actual Value Conception seriously. In particular: that, first, we should reject the idea that instrumental rationality consists in doing what you have the most reason to do; and, second, that sometimes it is rationally permissible to have non-transitive (but not cyclic) instrumental preferences.
by Ryan Doody.
Ph. D.

APA, Harvard, Vancouver, ISO, and other styles

32

Sain, Paulo Kwok Shaw. "Estudo comparativo dos modelos de value-at-risk para instrumentos pré-fixados." Universidade de São Paulo, 2001. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-05112002-193028/.

Full text

Abstract:

Nos últimos anos, o value-at-risk tem se tornado uma ferramenta amplamente utilizada nas principais instituições financeiras, inclusive no Brasil. Dentre suas vantagens, destaca-se a possibilidade de se resumir em um único número os riscos de mercado incorridos e incorporar neste valor tanto a exposição da instituição quanto a volatilidade do mercado. O objetivo principal deste estudo é verificar a eficácia dos modelos mais conhecidos de value-at-risk - RiskMetrics(TM) e Simulação Histórica - na mensuração dos riscos de mercado de carteiras de renda fixa compostas por instrumentos pré-fixados em reais. No âmbito da alocação de capital para atendimento aos órgãos de regulamentação, o estudo estende-se também ao modelo adotado pelo Banco Central do Brasil. No decorrer do estudo, discute-se ainda as vantagens e desvantagens apresentadas, bem como o impacto que as peculiaridades do mercado brasileiro exercem sobre as hipóteses assumidas em cada um dos modelos.
Value-at-Risk (VaR) has become the primary tool for the systematic measuring and monitoring of market risk in most financial institutions. VaR is a statistical measure that comprises not only the exposure but also the market volatility in a single number. The main purpose of this work is to evaluate the performance of the well-known value-at-risk models - RiskMetrics(TM) and Historical Simulation - in the Brazilian fixed-income market. In the scope of capital allocation related to banking regulation, this study also extends briefly to the model adopted by the Brazilian Central Bank. Additionally, the underlying assumptions of these models are analyzed in the Brazilian financial market context. Also, this study discusses the advantages and disadvantages presented by the RiskMetrics and the Historical Simulation models.

APA, Harvard, Vancouver, ISO, and other styles

33

Desai, Neha. "Evaluating the effectiveness of using complex debt instruments in mitigating bondholder equityholder agency conflict." Thesis, Imperial College London, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301318.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Bustreo, Roberto. "Measuring the risk of financial portfolios with nonlinear instruments and non-Gaussian risk factors." Thesis, Brunel University, 2013. http://bura.brunel.ac.uk/handle/2438/8343.

Full text

Abstract:

The focus of my research has been computationally efficient means of computing measures of risk for portfolios of nonlinear financial instruments when the risk factors might be possibly non-Gaussian. In particular, the measures of risk chosen have been Value-at-Risk (VaR) and conditional Value-at-Risk (CVaR). I have studied the problem of computation of risk in two types of financial portfolios with nonlinear instruments which depend on possibly non-Gaussian risk factors: 1. Portfolios of European stock options when the stock return distribution may not be Gaussian; 2. Portfolios of sovereign bonds (which are nonlinear in the underlying risk factor, i.e. the short rate) when the risk factor may or may not be Gaussian. Addressing both these problems need a wide array of mathematical tools both from the field of applied statistics (Delta-Gamma-Normal models, characteristic function inversion, probability conserving transformation) and systems theory (Vasicek stochastic differential equation model, Kalman filter). A new heuristic is proposed for addressing the first problem, while an empirical study is presented to support the use of filter-based models for addressing the second problem. In addition to presenting a discussion of these underlying mathematical tools, the dissertation also presents comprehensive numerical experiments in both cases, with simulated as well as real financial market data. Backtesting is used to confirm the validity of the proposed methods.

APA, Harvard, Vancouver, ISO, and other styles

35

Schneider, Michele Domingos. "A logística interna como instrumento para o desenvolvimento dos Vales da Uva Goethe." reponame:Repositório Institucional da UNESC, 2016. http://repositorio.unesc.net/handle/1/4954.

Full text

Abstract:

Dissertação apresentada ao Programa de Pós-Graduação em Desenvolvimento Socioeconômico da Universidade do Extremo Sul Catarinense – UNESC, como requisito parcial para a obtenção do título de Mestre em Desenvolvimento Socioeconômico.
Urussanga é conhecida pela tradição na produção de vinho Goethe. A uva Goethe chegou à região com os primeiros imigrantes italianos e se desenvolveu assumindo características únicas. Este fator permitiu a solicitação do registro da Indicação de Procedência Vales da Uva Goethe, concedido pelo Instituto Nacional de Propriedade Industrial (INPI), em 2012. O período pós-concessão da Indicação Geográfica (IG), embora recente, já é marcado pelo aumento na produção e comercialização do vinho Goethe e crescimento das vinícolas. Com o aumento nas vendas e crescimentos das empresas, a logística interna pode representar problemas na gestão desses pequenos negócios. Desta forma, o objetivo do trabalho é avaliar as estruturas logísticas disponíveis, bem como as perspectivas de incremento no recebimento, almoxarifado, embalagem, plant layout, armazenagem, movimentação e expedição das empresas associadas à PROGOETHE. A metodologia empregada na pesquisa utilizou das técnicas de entrevista em profundidade e observação não participante, com a aplicação de um instrumento de check list da logística interna, o qual compreende a verificação das atividades logísticas por meio da aplicação e análise dos dados em blocos de 20 questões cada. Para alcançar os objetivos do trabalho, foram selecionadas e aplicadas as cinco vinícolas da IPVUG, sete blocos do check list que representam os fatores-chave da logística interna nas empresas: logística, recebimento, estocagem, movimentação e estocagem em processo, armazenagem e expedição. Os resultados apontam para a existência das estruturas logísticas investigadas em cada uma das vinícolas, porém, em função da história e organização de cada uma delas, as funções são mais ou menos estruturadas. Muitas das áreas estudadas formam considerados fatores críticos e possíveis gargalos na logística e, desta forma, sugere-se um redesenho urgente para não comprometerem a logística interna. Algumas áreas necessitam de melhoria contínua para alcançarem a excelência. Um ponto relevante encontrado em todas as vinícolas é que nenhuma das empresas possui um planejamento, metas, indicadores de desempenho e planos de ação para a logística, custos e serviços aos clientes; fator que faz com que todas as atividades da logística interna sejam executadas sem um alinhamento estratégico. Neste sentido, é necessária uma definição destes objetivos e posterior redesenho dos processos para alcance dos objetivos comuns ao negócio, com vistas à redução dos custos logísticos e melhores níveis de serviços aos clientes, no sentido de estabelecimento de diferenciais competitivos que são fatores fundamentais em tempos de alta competitividade nos negócios. A pesquisa teve como limitação a quantidade e complexidade das questões do instrumento escolhido e desconhecimento por parte dos entrevistados, muitos com termos e conceitos de logística. Como estudos futuros, sugere-se a adaptação do instrumento para pequenas empresas e reaplicação da pesquisa, bem como a comparação dos resultados nas vinícolas do IPVUG com outras vinícolas em contexto semelhante.

APA, Harvard, Vancouver, ISO, and other styles

36

Sitoe, Juliete Faustino Mahoro. "Utilização de instrumentos financeiros derivados em Moçambique." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17714.

Full text

Abstract:

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A utilização de derivados é cada vez mais comum nas empresas modernas, sendo estes instrumentos utilizados na cobertura de diferentes riscos a que as empresas estão expostas. Embora as empresas moçambicanas estejam expostas a diferentes categorias de risco, constata-se que a utilização de instrumentos derivados é inexpressiva em Moçambique. Assim, o objectivo desta pesquisa é estudar a utilização dos derivados em Moçambique, analisando o nível de utilização, perfil dos usuários, tipos de instrumentos e os motivos de sua contratação. Do estudo realizado, concluiu-se que a utilização dos derivados ainda é pouco expressiva em Moçambique, sendo que esses instrumentos não são transacionados em bolsa e são oferecidos por um reduzido número de bancos comerciais. Constatou-se também que os bancos que oferecem derivados, detém uma carteira muito reduzida de clientes nestes produtos. Conclui-se ainda que o principal motivo para o recurso aos derivados em Moçambique é a cobertura de risco e que os derivados de maior utilização são os derivados cambiais. Quanto às características dos utilizadores, os dados da pesquisa indicam que os derivados são utilizados por grandes e médias empresas, numa proporção de 86% e 14% respectivamente, não tendo sido reportado o uso por micro e pequenas empresas. Dentre as grandes empresas, a taxa de utilização encontrada foi de 37% sendo as grandes multinacionais responsáveis por 38% do reporte de uso de derivados. O sector de actividade que mais reporta o uso destes instrumentos é o das actividade financeiras e de seguros, com um reporte de utilização de 62%.
The use of derivatives is increasingly common in modern companies, and these instruments are used to cover different risks to which companies are exposed. Although Mozambican companies are exposed to different risk categories, the use of derivative instruments is unimpressive. Thus, the objective of this research is to study the use of derivatives in Mozambique, analyzing the level of use, profile of users, most used products and utilization purposes. From the study, it was concluded that the use of derivatives is not very significant in Mozambique, that these instruments are not traded on the stock exchange and are offered by a small number of commercial banks. It was also found that the banks that offer derivatives have a very small portfolio of customers for these products. The study led to the conclusion that the main reason for the use of derivatives in Mozambique is risk hedging and that the most widely used derivatives are the currency derivatives. Regarding the characteristics of the customers, the research data indicate that the derivatives are used by large and medium-sized companies in a proportion of 86% and 14% respectively, and the use by micro and small companies has not been reported. The utilization rate among the large companies was found to be around 37% and among these companies, the major multinationals being responsible for 38% of the report on the use of derivatives. The sector of activity that most reports the use of derivatives is the financial sector, with a utilization report of 62%.
info:eu-repo/semantics/publishedVersion

APA, Harvard, Vancouver, ISO, and other styles

37

Casini, Annalisa. "Genre et carrière professionnelle: enjeux identitaires et dilemmes normatifs dans le phénomène du "plafond de verre"." Doctoral thesis, Universite Libre de Bruxelles, 2008. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210451.

Full text

Abstract:

Ce travail propose une réflexion sur les obstacles, souvent "invisibles", qui contribuent à maintenir les femmes aux niveaux inférieurs de la hiérarchie professionnelle. Ce phénomène a été baptisé « plafond de verre ». L’asymétrie des profils professionnels entre hommes et femmes est interrogée à partir d’une approche constructiviste multidisciplinaire profitant des contributions conjointes de l’histoire, de la philosophie, de la sociologie et de la psychologie sociale. L'introduction théorique propose une réflexion sur les déterminants historiques et psychosociaux de l’asymétrie du masculin et du féminin dans leurs rapports au pouvoir et au travail. Les théories des Représentations Sociales (Moscovici, 1961), de l'Identité Sociale (Tajfel & Turner, 1986) serviront de cadre conceptuel à l’ensemble du travail. Les antécédents psychosociaux du « plafond de verre » sont étudiés au travers d’une série de 6 études. La première explore le vécu et les représentations des femmes évoluant dans un contexte professionnel masculin tel que la politique et montre l’existence chez elles d’une tension entre les normes instrumentales en vigueur dans ce contexte et l’approche relationnelle qu’elles voudraient promouvoir. La deuxième et la troisième études explorent respectivement les représentations sociales de l’« emploi idéal pour soi » et de la « réussite » chez des jeunes universitaires (garçons et filles) en partant du présupposé qu’afin de mieux comprendre les stratégies différenciées de mobilité ascendante chez les deux sexes, il est important d’interroger les représentations sociales liées à la sphère professionnelle que les uns et les autres possèdent avant d’y être intégré-e-s. Enfin, trois études empiriques testent l’hypothèse générale selon laquelle la sous-représentation des femmes aux niveaux supérieurs de la hiérarchie sociale pourrait résulter des discordances qui existent entre, d’une part, les normes de genre endossées par les individus (i.e. féminine vs. masculine) ainsi que le niveau d’identification au genre et, d’autre part, les normes sous-tendant la culture des organisations. Les résultats suggèrent l’existence d’une telle incompatibilité normative et de son impact potentiel sur les stratégies de mobilité ascendante./Adopting a constructivist and multidisciplinary perspective, the present dissertation questions the “hidden obstacles” contributing to maintain women in the lower positions of the professional ladder, a phenomenon called “glass ceiling”. Framing our work in the social representations theory (Moscovici, 1961) and the social identity theory (Tajfel & Turner, 1986), we address the asymmetry in men’s and wome’s careers trough 6 study. Study 1 explores the representations of Belgian politician women with regard to their personal professional experiences and their relation to the normatively masculine political functioning. Furthermore, a second set of studies starts from the idea that, in order to understand women’s and men’s professional mobility strategies, we have to take social representations related to the professional domain into account. Hence, study 2 and 3 explore respectively the social representations of « an own ideal job » and of « a successful life » amongst young students of both sexes. Finally, studies 4, 5, and 6 test the general hypothesis that the lack of women in positions of power could be partially due to the incongruence between potentially conflicting social norms. Namely, while work settings seem to induce a social norm favoring instrumental social orientations, women socialization is still characterized by the existence of prescriptions about relational orientations. Results suggest the existence of this normative inconsistency together with its potential impact on women’s professional mobility strategies.
Doctorat en Sciences Psychologiques et de l'éducation
info:eu-repo/semantics/nonPublished

APA, Harvard, Vancouver, ISO, and other styles

38

Gomes, Diana Monteiro. "Value relevance of financial assets." Master's thesis, NSBE - UNL, 2009. http://hdl.handle.net/10362/9481.

Full text

Abstract:

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
This study’s proposal is to examine for the Portuguese market, the value relevance of unrealized fair value gains and losses of financial assets, namely for financial instruments at fair value through profit and loss (which includes held-for-trading securities) and for available-for-sale financial assets. The objective is to obtain a perception of how well stock prices and returns reflect the fair value changes of these two financial assets. For a sample of Portuguese listed companies in a 2005-2007 period, no significant evidence is found regarding the value relevance of both cumulative and incremental unrealized fair value gains and losses associated to the two analyzed financial instruments. Several underlying factors for these results are presented, based on prior research.

APA, Harvard, Vancouver, ISO, and other styles

39

au, Rebecca tan@anu edu, and Chyi Woan (Rebecca) Tan. "Accounting for Financial Instruments: An Investigation of Preparer and User Preference for Fair Value Accounting." Murdoch University, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.

Full text

Abstract:

This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair value accounting for all financial instruments. Australian and Singaporean respondents perceptions on the measurement of financial instruments at fair value and the recognition of changes in fair value as gains or losses in the Income Statement are obtained. This study provides better understanding of the perceptions on the international proposals for change by examining possible explanatory factors for respondents views. There is ongoing controversy regarding the appropriate accounting for financial instruments. Perceived shortcomings of the mixed measurement model resulted in an all inclusive fair value accounting standard proposed by the JWGSS (2000). This was met with strong criticism from the JWGBA, established in response to this proposal (1999a). An understanding of actual preparer and user views is thus important for standard-setters to determine the most appropriate and acceptable accounting standard for financial instruments, particularly for the complex financial institutions industry in these two prominent financial markets of the Asian Pacific region. A positivist-objectivist approach is chosen as the theoretical perspective of this research study because of its ability to help explain real world phenomena. Both qualitative (interviews) and quantitative (surveys) methods are used in tandem to derive evidence on user and preparer perceptions. This integration of methods is important to achieve a better understanding of the issues at hand. Evidence collected from the interviews and the preparer and user surveys are analysed with univariate and multivariate statistical tools to determine the level of support (or opposition) for fair value accounting for all financial instruments and to identify factors that explain user and preparer views. Results show that on average, preparers neither strongly support nor strongly oppose the fair value accounting proposal, while users are slightly more supportive. However, respondent users and preparers tend to have similar perceptions on most of the contentious issues raised in this international debate, sometimes giving credence to the JWGBA position while other times agreeing with the JWGSS. On average, users and preparer responses are similar but there is substantial variation within each group. Findings indicate higher support for fair value accounting when the trading and banking books are perceived to be not different, fair values for non-traded financial instruments are reliable and when there is comparability across entities. This thesis generates empirical evidence on the highly topical issue of accounting for financial instruments in the midst of international accounting standard setting movements toward fair value accounting. The lack of variation between users and preparers affirms the robustness of the qualitative characteristics espoused by the IASB framework for financial reporting. Results show that achieving these qualitative characteristics is far more important than trying to fulfill the different needs of various groups. This slight support for fair value accounting is part of a bigger tapestry of a slow but steady movement towards fair value measurement in financial accounting and reporting.

APA, Harvard, Vancouver, ISO, and other styles

40

Archambault, Anne-Laure. "La nature juridique des valeurs mobilières." Paris 1, 1998. http://www.theses.fr/1998PA010316.

Full text

Abstract:

Les valeurs mobilières ont été affectées par de nombreuses modifications pendant les dernières décennies. En effet, elles se sont multipliées, tout en tendant vers une abstraction croissante du fait de leur dématérialisation. Parallèlement, la sphère financière a généré des instruments financiers aux caractéristiques proches de celles des valeurs mobilières. Ces phénomènes conjugués semblent avoir porté l'obsolescence de la notion de valeurs mobilières. En réalité les valeurs mobilières demeurent un concept positif et une définition permet d'en cerner la nature juridique. Elles sont des droits complexes négociables émis par une personne morale en contrepartie d'un financement collectif. Les valeurs mobilières sont des droits et sont ainsi des biens incorporels. Encore faut-il préciser que ces droits sont complexes, autrement dit que les valeurs mobilières sont un ensemble de droits indivisibles que l'on pourrait qualifier d'universalité de fait. La négociabilité des droits est essentielle pour leur circulation, car elle permet aux propriétaires des droits de se soustraire aux formalités de l'article 1690, pour liquider leur investissement ad nutum. L'émetteur, sujet passif de ces droits, est nécessairement une personne morale. En effet, un droit personnel ne se conçoit pas sans l'existence d'un sujet passif. La cause objective et subjective de la création des valeurs mobilières est le financement de l'activité économique de la personne morale émettrice. Elles parviennent à satisfaire leur finalité avec une efficacité inégalée. Enfin l'aspect collectif est une caractéristique essentielle des valeurs mobilières auxquelles il donne une marque indélébile. En effet il en caractérise tant l'acte générateur que les valeurs mobilières elles-mêmes
Over the past decades, securities have been altered by numerous changes. Indeed, they have multiplied while simultaneously becoming increasingly abstract as a result of their dematerialization. At the same time, the professional financiers have created new financial instruments, whose characteristics are ever so close to those of securities. The combination of the above phenomenons seems to have brought about the obsolescence of the very notion of securities. In fact, securities remain a positive concept and a definition thereof will allow to better understand their legal nature. Securities are complex negotiable rights issues by a legal entity in consideration for a collective financing. Securities are rights, yet they are also intangible property securities are complex rights in the sense that they are an aggregate of indivisible rights which could be qualified as universitas facti. Securities are negotiable and such negotiability is essential to their circulation since it allows the holders of such securities to avoid the formalism imposed by article 1690 of the french civil code and to realize their investment at will. The issuer passive subject-matter of the aforesaid rights, is necessarily a legal entity. Indeed, a right exercisable against a person cannot be envisaged without the existence of a passive subject-matter of such right. The objective and subjective cause of the creation of securities is the financing of the business of the the issuing legal entity. However, not all securities fulfill their purpose with the same efficiency. Finally, the collective aspect of the financing is an essential characteristic of securities, to which it imposes an indelible mark. Indeed, it characterizes both the generating act (the issuance) and the securities themselves

APA, Harvard, Vancouver, ISO, and other styles

41

Rayner, Julie. "Ethos, Values and Commitment: Developments in the Further Education Sector : Developing Psychometric Instruments to Measure Attitudes and Beliefs." Thesis, University of Leeds, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.485263.

Full text

Abstract:

In the past, claims have been made regarding the existence and value of a public service ethos and its associations with new public management, professional values and occupational commitment. The present research adopts a rare approach to investigating these constructs, directed towards finding a method to assess the strength of these values and beliefs held by professionals working in the public sector. This led to the development of scales to measure, specifically, professional values, public service ethos, and new public management ideology and to assess the nature and direction of relationships. Thirty-eight hypotheses were tested and these revealed both empirical evidence to confirm claims made in the literature and some unexpected findings. Two separate studies were designed and conducted to enable such evidence to be gathered; Study 1 (N = 205) is concerned with demonstrating the reliability of these measures through generating, testing and re-testing of items comprising the scales, and involved professionals employed in both the public and private sectors. Study 2 (N =433) focused on learning professionals delivering programmes in further and higher education colleges throughout England. Findings from both studies added to the development and validity of these scales and provide a base-line measure on which to compare in the future. Further, this empirical evidence answers a number of research questions making an original contribution to theory in the fields of Public Sector Management and Organisational Behaviour, and reveal potential areas for future research. In particular, three key findings emerge: i) Public service ethos predicts organisational citizenship behaviour whereas new public management is either unrelated or negatively related to such behaviour. ii) Levels of affective organisational commitment are higher for individuals who identify more strongly with new public management ideology than for any of the other independent variables measured in this research. iii) Perceived organisational support and job satisfaction mediate relationships between new public management ideology and organisational commitment.

APA, Harvard, Vancouver, ISO, and other styles

42

Astorga, A. Cristian, R. Pedro Beas, I. Javiera Carmona, and U. Alejandro Hoffa. "Gobierno corporativo como instrumento de creación de valor." Tesis, Universidad de Chile, 2003. http://repositorio.uchile.cl/handle/2250/108222.

Full text

Abstract:

El Gobierno Corporativo se ha transformado en un tema de debate mundial en los últimos años, esto por una serie de eventos ocurridos en las últimas dos décadas, los cuales han posicionado el actuar del Gobierno Corporativo como un tema primordial al momento de evaluar el desempeño de la empresa. Donde el rol y las influencias de los Inversionistas, el poder y las responsabilidades de Directores, las reglas de cambio de Gobierno y las compensaciones, resultados y capacidades de los Altos Ejecutivos, influyen sobre el adecuado comportamiento de este sistema. Es en economías desarrolladas donde el sistema de Gobierno Corporativo ha crecido gradualmente a través del tiempo. Este crecimiento ha sido resultado de múltiples factores, tales como las leyes, regulaciones, políticas, instituciones públicas, asociaciones profesionales y códigos éticos. Sin embargo, estos factores no han sido completamente desarrollados en economías emergentes, en cuyos países no ha sido fácil implementar buenos sistemas de Gobierno Corporativo. Además se suman los problemas en las estructuras de propiedad, relaciones vagas y confusas entre el Estado y sectores financieros, débiles sistemas legales y judiciales, un vacío institucional y todo junto a un escaso desarrollo de las capacidades humanas. A pesar de las diferencias entre las economías desarrolladas y en vías de desarrollo, el Gobierno Corporativo no puede ser visto como un asunto local para las empresas, ya que la globalización ha implicado la necesidad de una coordinación internacional de esfuerzos para asegurar un crecimiento sostenido y compartido. Un buen régimen de Gobierno Corporativo ayuda a afirmar que las empresas utilizan su capital de manera eficaz, además asegura que se toman en consideración los intereses de todas las partes relacionadas y que la Alta Administración es responsable junto con la empresa y los accionistas. Esto ayuda a mantener la confianza de los inversionistas y atraer capitales estables de largo plazo. Existen aspectos internos y externos que conforman el Gobierno Corporativo y que son determinantes, de una u otra forma, en el desempeño de una empresa. En base a esto, los Directores han de ser conscientes de que, en último término, las estrategias de negocios de las empresas, su capacidad de crear valor de forma persistente, y la propia permanencia de las mismas, dependen de su coherencia con los principios de desarrollo sostenible. Así es como la acción de Gobierno debe propiciar la relación entre medios y fines. El Gobierno Corporativo, para ser tal, no puede olvidarse del objetivo de la empresa, y cómo éste finalmente se proyecta en las organizaciones y en la sociedad. Si la empresa chilena se ha propuesto mejorar la gestión de sus Directores, ha sido para lograr el máximo beneficio, crear valor y, a su vez, tener un mayor control. Siendo necesario trabajar el tema de auto-evaluaciones, más allá que el solo análisis al final del periodo de gestión. Para desarrollar el tema de creación de valor en la primera parte de este trabajo investigativo, mostramos lo entendido mundialmente por Gobierno Corporativo, la historia referente a él y por último desarrollamos un modelo que busca dar a entender como es el mecanismo de funcionamiento de un buen Gobierno Corporativo, presentando a los distintos actores y las relaciones que se crean entre ellos y el medio que envuelve al Gobierno Corporativo. En la segunda parte de nuestro estudio, se aterriza más el tema de creación de valor, a través de la revisión de las diferentes formas de medición de creación de valor en el mundo, para después ver la evidencia internacional de cómo el Gobierno definirá esta creando valor. Además se desarrolla la creación de un índice, con el cual pretendemos crear un estándar de buen Gobierno Corporativo chileno, para en último termino dar paso a lo que para nosotros es un factor importante en al gestión de todo Gobierno Corporativo como es la evaluación del Directorio, donde desarrollamos un mecanismo formal de evaluación de éstos.

APA, Harvard, Vancouver, ISO, and other styles

43

Tan, Chyi Woan (Rebecca). "Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting." Tan, Chyi Woan (Rebecca) (2005) Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting. PhD thesis, Murdoch University, 2005. http://researchrepository.murdoch.edu.au/332/.

Full text

Abstract:

This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair value accounting for all financial instruments. Australian and Singaporean respondents' perceptions on the measurement of financial instruments at fair value and the recognition of changes in fair value as gains or losses in the Income Statement are obtained. This study provides better understanding of the perceptions on the international proposals for change by examining possible explanatory factors for respondents' views. There is ongoing controversy regarding the appropriate accounting for financial instruments. Perceived shortcomings of the mixed measurement model resulted in an all inclusive fair value accounting standard proposed by the JWGSS (2000). This was met with strong criticism from the JWGBA, established in response to this proposal (1999a). An understanding of actual preparer and user views is thus important for standard-setters to determine the most appropriate and acceptable accounting standard for financial instruments, particularly for the complex financial institutions industry in these two prominent financial markets of the Asian Pacific region. A positivist-objectivist approach is chosen as the theoretical perspective of this research study because of its ability to help explain real world phenomena. Both qualitative (interviews) and quantitative (surveys) methods are used in tandem to derive evidence on user and preparer perceptions. This integration of methods is important to achieve a better understanding of the issues at hand. Evidence collected from the interviews and the preparer and user surveys are analysed with univariate and multivariate statistical tools to determine the level of support (or opposition) for fair value accounting for all financial instruments and to identify factors that explain user and preparer views. Results show that on average, preparers neither strongly support nor strongly oppose the fair value accounting proposal, while users are slightly more supportive. However, respondent users and preparers tend to have similar perceptions on most of the contentious issues raised in this international debate, sometimes giving credence to the JWGBA position while other times agreeing with the JWGSS. On average, users and preparer responses are similar but there is substantial variation within each group. Findings indicate higher support for fair value accounting when the trading and banking books are perceived to be not different, fair values for non-traded financial instruments are reliable and when there is comparability across entities. This thesis generates empirical evidence on the highly topical issue of accounting for financial instruments in the midst of international accounting standard setting movements toward fair value accounting. The lack of variation between users and preparers affirms the robustness of the qualitative characteristics espoused by the IASB framework for financial reporting. Results show that achieving these qualitative characteristics is far more important than trying to fulfill the different needs of various groups. This slight support for fair value accounting is part of a bigger tapestry of a slow but steady movement towards fair value measurement in financial accounting and reporting.

APA, Harvard, Vancouver, ISO, and other styles

44

Tan, Chyi Woan. "Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /." Access via Murdoch University Digital Theses project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Buckingham, J. K. ""Time for health" : the development, validation and comparison of instruments to value improvements in health." Thesis, University of Aberdeen, 1994. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=122011.

Full text

Abstract:

This work begins by describing a general theory of value which embraces many of the commonly used valuation techniques that have been developed by economists (the time tradeoff, the standard gamble and willingness to pay). These techniques share the common characteristic that each expresses value in terms of a sacrifice that people are prepared to make in order to achieve the benefit being valued. Here, those benefits comprise improvements in health. In the time tradeoff, the sacrifice used to express the value people would attach to an improvement in health, is the amount of time they would give up to obtain it. Hitherto this technique has usually asked people to accept a premature death as the payment for better health. In the standard gamble, the most commonly used sacrifice that people are asked to make is a risk of death in exchange for better health. With 'willingness to pay', people are asked to value health in terms of the amount of money they would exchange for better health. Empirical evidence is produced from three major studies, involving 4739 respondents. These studies confirm that two health valuation techniques (the standard gamble and the time tradeoff) do indeed appear to be more closely related to each other than to other valuation methods, not based within the economic theory. Further work establishes the validity of an adaptation of the time tradeoff technique to overcome some of the principal disadvantages of the method as it has usually been applied hitherto. This adaptation asks people to value health by giving up time during much shorter and more immediate time intervals.

APA, Harvard, Vancouver, ISO, and other styles

46

Ferreira, Luiz Felipe. "O EVA (Economic Value Added) como instrumento de avaliação de desempenho econômico-financeiro de empresas." Florianópolis, SC, 2000. http://repositorio.ufsc.br/xmlui/handle/123456789/78465.

Full text

Abstract:

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico
Made available in DSpace on 2012-10-17T14:45:45Z (GMT). No. of bitstreams: 0Bitstream added on 2014-09-25T16:22:07Z : No. of bitstreams: 1 178505.pdf: 3672062 bytes, checksum: 6390c88e61d007882922e5d48cd13675 (MD5)
O Valor Econômico Agregado EVA® (marca registrada pela Stern Stewart & Co. nos Estados Unidos) como ferramenta de apoio gerencial nas organizações vem sendo enfatizado na literatura contábil mais intensamente na última década. De acordo com a Stern Stewart & Co., o Eva® é uma ferramenta para apurar a criação de valor, cuja mensuração envolve o resultado operacional líquido e o custo do capital empregado da empresa.O caso analisado consiste de uma empresa industrial do ramo de bebidas, denominada Companhia e Cervejaria Brahma. Os dados coletados da empresa constituem-se das demonstrações contábeis dos anos de 1996, 1997, 1998, e foram analisados de forma interpretativa com base na análise documental. Verificou-se que, para o cálculo do EVA®, os ajustes contábeis são fatores determinantes, pois influenciam diretamente no resultado. Constatou-se também que, na determinação do EVA® por empresas especializadas sem vínculo direto com a empresa, com base nas demonstrações contábeis publicadas, os resultados decorrentes do cálculo do EVA® se diferenciam substancialmente daquele que é divulgado internamente na empresa.O resultado do EVA® significa o montante de valor que foi criado ou destruído pelas operações da empresa tendo como benchamark o custo de oportunidade do capital. Em contraste com outros modelos, o EVA® demonstra claramente três estratégias gerais para a criação de valor: aumentar o retorno sobre o capital que já está investido; aumentar o capital somente se o retorno sobre esses recursos compensar o risco e o custo e reduzir o capital aplicado em investimentos que possui retorno sobre o investimento menor que o custo de oportunidade

APA, Harvard, Vancouver, ISO, and other styles

47

Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Queensland University of Technology, 2004. http://eprints.qut.edu.au/15962/.

Full text

Abstract:

Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be regarded as a high quality disclosure standard. This thesis investigates the transparency or information quality of derivative disclosures of Australian firms in the extractive industries using 1998 to 2001 financial reports. The extractive industries play a major role in the Australian economy, where they generated exports worth more than A$30billion in 2000 to 2002 (Department of Foreign Affairs and Trade, 2003a and 2003b). Further, firms in the extractive industries extensively use derivative instruments for hedging purposes (Berkman, Bradbury, Hancock and Innes, 1997). The objective of this study is, first, to examine the relationship between the transparency or disclosure quality of derivative information and firm characteristics. Second, this study investigates the value relevance of derivative disclosures in particularly hedge information, net fair value information and risk information. Quality is measured based on a disclosure index developed from AASB 1033 Presentation and Disclosure of Financial Instruments. A finding of concern is that the majority of firms in this study provide less than complete information and therefore enforcement power is required to ensure compliance (Kothari, 2000) Prior studies have related disclosure quality of accounting information with firm characteristics but no attempt has been made to relate those characteristics with the disclosure quality of derivative instruments. The current study contributes to the literature by examining the relationship between firm characteristics and the quality of derivative disclosures. Firm characteristics investigated are size, profitability, price-earnings ratio, market-to-book ratio, research and development activity, auditor, debt-to-equity ratio and type of extractive firm. This study finds that the variables, firm size, price-earnings and debt-to-equity ratios are associated with the disclosure quality of derivative information. To a lesser extent, the variables, market-to-book ratio and profitability, are also associated with disclosure quality. High disclosure quality has been argued to lead to a reduction in the cost of debt (Sengupta, 1998) and equity (Botosan, 1997), resulting in higher security prices (Miller and Bahnson, 2002). The results of this study indicate that high quality derivative information, as represented by the disclosure index, is value relevant. Market participants do consider hedge information and risk information components as important for decision-making. However, examining the specific information disclosed in the financial statements indicate that some of the disclosed information such as the unrealised gain or loss on financial assets and liabilities and off-balance sheet derivative financial instruments are not significant. These results contribute to the value relevance literature as this study focuses on the extractive industries which have been neglected in the literature. This study provides important information for standard setters and regulators for future directions in developing accounting standards and is particularly relevant for the impending adoption of International Accounting Standards.

APA, Harvard, Vancouver, ISO, and other styles

48

Syrjäpalo, K. (Kyllikki). "Arvot ja arvostukset psykiatrisessa hoidossa:henkilökunnan ja potilaiden näkemyksiä hoidon nykytilasta." Doctoral thesis, University of Oulu, 2006. http://urn.fi/urn:isbn:9514280156.

Full text

Abstract:

Abstract The purpose of this study was to describe the values of the staff of one psychiatric hospital, the aspects of care appreciated by the patients and the current status of psychiatric care. The staff (n = 125) data were collected with the Schwartz value survey and an instrument measuring the status of organisational activity. The patient (n = 47) data were collected with the instrument measuring the status of organizational activity. The results were presented as frequencies, percentages and means. Multivariate correlations were examined based on cross-tabulation, Chi square test, Student's t-test and one-way analysis of variance. The responses to open-ended questions were analysed with data-based content analysis. Cronbach's alpha coefficient was used to evaluate the reliability of the measuring instruments. The values most highly appreciated by the staff were honesty, respect for one's parents' work, family safety, health, sense of responsibility, subjective pleasure and life experience. The following values were appreciated least: self-sacrificial work for the employer, religion, exciting life and material wealth. The most important motivation type values were hedonism, security and universalism, while desire for variation, traditions and power were considered the least important. The staff values were distinctively collective and communal. The following values were related to patient care: respect for the human value of individuals, humane treatment, reliability and safety of the therapeutic environment. The status assessments concerning care, leadership and atmosphere fell between satisfactory and good. The specific strengths of the working units were professional expertise, competence, experience, co-operation and commitment to work. Privacy on the ward and spiritual care were accomplished least well. Despite their illness, patients highly appreciated the human value of individuals. The expectations applied by patients to this value were related to truth, humanity, respect for human beings, privacy and freedom. The patients appreciated a safe therapeutic environment and humanely respectful treatment. Of the different therapeutic modalities, the patients appreciated medication, crisis interventions, primary nurses and basic care. Two third of the patients felt that their rights had been respected. Involuntary care, experiences of submission, environmentally evoked fears and lack of private space were felt to be difficult matters. The values of the staff and the patients were roughly parallel, with the exception of the value of health, which was not underlined by the patients. It thus seems that psychic illness does not fundamentally alter the person's values. The qualitative part of the study highlighted the contradictions between the ideals and practical realities of patient care. Conflicts in the working community were due to inappropriate use of power, differences in work motivation, aspects of patient care and treatment as well as structural problems in the working and therapeutic environment. Despite occasional value conflicts, the care of patients was considered to be mostly good, safe, humane and just. Due to its stable and uniform value basis, therefore, the working and therapeutic community seems to tolerate occasional ethical and value conflicts
Tiivistelmä Tämän tutkimuksen tarkoituksena oli kuvata erään psykiatrisen sairaalan henkilökunnan arvoja, potilaiden hoidossaan arvostamia asioita ja psykiatrisen hoidon nykytilaa. Henkilökunnan (n = 125) aineisto kerättiin Schwartzin arvomittarilla ja organisaation toiminnan tilan mittarilla. Potilaiden (n = 47) aineisto kerättiin organisaation toiminnan tilan mittarilla. Tulokset esitettiin frekvenssi-, prosentti- ja keskiarvolukuina. Muuttujien välisiä yhteyksiä tarkasteltiin ristiintaulukoinnin, Khiin neliötestin, Studentin t-testin ja yksisuuntaisen varianssianalyysin avulla. Avokysymykset analysoitiin aineistolähtöisellä sisällön analyysillä. Mittareiden luotettavuutta arvioitiin Cronbachin alfa-kertoimella. Henkilökunnalle tärkeimmät yksittäiset arvot olivat rehellisyys, omien vanhempien työn kunnioittaminen, perheen turvallisuus, terveys, vastuuntunto, mielihyvä ja elämänkokemus. Vähiten tärkeitä arvoja olivat uhrautuva työ työnantajan hyödyksi, uskonnollisuus, jännittävä elämä ja varakkuus. Tärkeimmiksi motivaatiotyyppiarvoiksi erottuivat hedonismi, turvallisuus ja universalismi ja vähiten tärkeinä pidettiin vaihtelunhalua, perinteitä ja valtaa. Henkilökunnan arvoina korostuivat kollektiiviset, yhteisölliset arvot. Potilaan hoitoon liittyviä tärkeitä arvoja olivat ihmisarvon kunnioittaminen, inhimillinen kohtelu, luotettavuus ja hoitoympäristön turvallisuus. Hoitamisen, johtamisen ja ilmapiirin toiminnan tila sijoittui tyydyttävän ja hyvän välille. Työyksiköiden vahvuuksina korostuivat ammattitaito, osaaminen, kokemus, yhteistyö ja sitoutuminen työhön. Yksityisyys osastolla ja hengellinen hoito toteutuivat kaikkein huonoimmin. Ihmisarvo sairaudesta huolimatta oli potilaille tärkeä arvo. Ihmisarvoon potilailla liittyi odotusarvoja, jotka olivat totuus, inhimillisyys, ihmisenä kunnioittaminen, yksityisyys ja vapaus. Potilaat arvostivat turvallista hoitoympäristöä sekä ihmisarvoa kunnioittavaa kohtelua. Hoitomuodoista arvostettiin lääkehoitoa, kriisiapua, omahoitajuutta ja perushoitoa. Potilaista kaksi kolmasosaa koki omien oikeuksiensa toteutuvan hyvin. Pakottaminen hoitoon, alistetuksi tulemisen kokemus, ympäristöstä johtuvat pelot ja yksityisen tilan puute koettiin vaikeina asioina. Henkilökunnan ja potilaiden arvoissa ja arvostuksissa oli havaittavissa samankaltaisuutta lukuun ottamatta terveyden arvoa, jota potilaat eivät tuoneet esille. Psyykkinen sairaus ei siten näyttäisi muuttavan oleellisesti ihmisen arvomaailmaa. Tutkimuksen laadullinen osa toi esille ristiriitaisuutta hoitamisen ihanteiden ja käytännön todellisuuden välillä. Työyhteisössä ristiriitoja aiheuttivat väärä vallankäyttö, työmotivaation epätasaisuus, potilaan hoitoon ja kohteluun liittyvät seikat sekä työ- ja hoitoympäristön rakenteiden ongelmat. Ajoittaisista arvoristiriidoista huolimatta hoidon todettiin olevan pääosin hyvää, turvallista, inhimillistä ja oikeudenmukaista. Vakaan ja yhtenäisen arvoperustan johdosta työ- ja hoitoyhteisö näyttäisi siten kestävän toiminnassa ilmenevät ajoittaiset eettiset ristiriidat ja arvokonfliktit

APA, Harvard, Vancouver, ISO, and other styles

49

Said, Emanuel. "The value of market research information : how do clients of market research services construct value from their usage of market research information?" Thesis, Cranfield University, 2011. http://dspace.lib.cranfield.ac.uk/handle/1826/7096.

Full text

Abstract:

A significant global industry, the provision of market research is a business to business service where market research organizations provide market research information to customers, who in turn, need to make informed decisions about marketing strategy alternatives. This study involves a systematic literature review of the influences impacting on the use of market research information. It expounds the conditions, factors and mechanisms that induce or hinder the process of use among client organization users. In so doing, this investigation provides a descriptive assessment of the body of knowledge from which this study draws. This study proposes a theoretical framework of the reported conditions, factors and mechanisms that enhance or hinder the process at different stages of usage of market research. Influences like (user) organization’s strategy, structure, market philosophy, stance in the market and access to market research suppliers have a direct effect on how user organizations seek and apply market research information. The process of usage features seven phases, contrasting against the four or five phases that are typically reported in literature. Application of market research information in marketing decisions may follow one of three possible types of application: instrumental, conceptual and symbolic. This study also explores the various limitations in our understanding of this phenomenon. Relying on a number of published positivist contributions, our understanding of this process is composed of narrow views of specific causalities, each investigated independently from the rest. These result in an incomplete, inconsistent picture about a phenomenon. For instance, influences impacting on transformation and dissemination steps remain largely unknown, as are the factors impacting on application of market research information like symbolic use. Equally, published positivist researchoften relies on a single informant approach that is assumed to represent the reality of an entire organization. The study concludes with considerations about future work that may form part of my PhD research, intended to address a selection of gaps in the existing body of knowledge about this phenomenon.

APA, Harvard, Vancouver, ISO, and other styles

50

Horta, Sónia Batista e. "Educação para a tolerância no 1º ciclo: agentes e instrumentos." Master's thesis, Universidade de Aveiro, 2010. http://hdl.handle.net/10773/3832.

Full text

Abstract:

Mestrado em Ciências da Educação
O debate em torno da questão da tolerância pôs-se, desde sempre, dos mais diversos modos e nos mais variados domínios em que se exerce a actividade humana. As formas de coexistência nunca foram tão largamente debatidas como nos dias actuais porque o encontro diário e a proximidade com a diferença nunca terá sido tão amplamente sentida. Valor imprescindível para o desenvolvimento das relações entre os homens, a tolerância revela-se ainda mais complexa, à medida que se cruzam as sociedades actuais, cada vez mais globais. Procurando situar o conceito de tolerância e a sua relevância no mundo actual, pretendemos estudar os mecanismos de construção de uma cultura de tolerância entre crianças do 1.º ciclo do Ensino Básico, dos 8 aos 10 anos, em situações concretas de convivência na escola. Partimos da verificação de que é recorrente uma cultura de violência no convívio entre alunos, manifestada de múltiplas formas, nomeadamente pela retaliação através da linguagem, da violência física, atitudes perante os mais fracos ou pelos que têm comportamentos diferentes. Importa, pois, conhecer as origens desses fenómenos e compreender as dificuldades de interiorização individual e grupal de uma cultura de respeito pelos outros, de responsabilidade social, sem, todavia, querer escamotear a violência que cada aluno transporta em si mesmo, ou ignorar os mecanismos de funcionamento dos grupos.
The discussion around the question of the tolerance focused, since always, in several ways and in the most varied dominions in which the human activity is practised. The forms of coexistence were never debated so widely as in the current days, mainly because the daily meeting and the proximity with the difference will never have been so widely felt. As an essential value for the development of the relations between men, the tolerance turns out to be more complex, as more and more global societies get across. Trying to situate the concept of tolerance and his relevance in the current world, we intend to study the mechanisms for a positive tolerance education between basic education first graders, from 8 to 10 years old, in real circumstances of daily school interactions. We will start by making sure that exists a violence culture that is recurrent in the students daily relationships, it is clear that this violence manifests in several different forms, by oral language, retaliation, physical violence, attitudes before those who are weaker or even by those who possess different behaviors. However, it is important to understand the origins of these phenomena and to know the individual and grupal difficulty of self awareness by a respect culture for others, a social responsibility without conjuring the violence that each student carries within themselves even by ignoring the group functioning mechanisms.

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Instrumental values'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles