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Dissertations / Theses on the topic 'Internal Debit'

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Published: 7 June 2025
Last updated: 2 August 2025

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1

Albring, Susan M. "The effects of the cost of foreign internal funds on firms' financing choice of debt vs. internal funding." Diss., The University of Arizona, 2003. http://hdl.handle.net/10150/289863.

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This paper examines how the multinational firm's choice of debt or internal funds as a method of financing depends upon the cost of using internal funds. I extend prior research by differentiating between the cost of using domestic versus foreign internal funds for additional investments for multinational enterprises. I predict that foreign funds are more costly than domestic funds because of potential differential costs, including repatriation tax costs and financial reporting costs. I find that my measure of total funds, the sum of cash and short-term receivables, is negatively related to is
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2

Cavalcanti, Carlos Brandão. "Transferência de recursos ao exterior e substituição de dívida externa por dívida interna." Rio de Janeiro : [BNDES], Gabinete do Presidente, Departamento de Projetos de Comunicação, 1988. http://catalog.hathitrust.org/api/volumes/oclc/21118412.html.

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3

Masoga, Mamokgaetji Marius. "The impact of public debt on economic growth in South Africa : a cointegration approach." Thesis, University of Limpopo, 2018. http://hdl.handle.net/10386/2421.

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Thesis (M.Com (Economics)) --University of Limpopo, 2018<br>The burden of public debt is an economic issue, dominating debates in different sectors of our society. The post financial crisis era has been marked with an increasing level of public debt at international, national and sub-national level. The study investigates if public debt can affect economic growth in South Africa, for the period 1995 to 2016. The results for Johansen test of cointegration signposted the existence of cointegration among variables observed in this study. The trace statistic and max-eigen value complimented each
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4

Bossacoma, Pau. "Justícia i legalitat de l'autodeterminació nacional i la secessió: una contribució al debat sobre la independència de Catalunya." Doctoral thesis, Universitat Pompeu Fabra, 2014. http://hdl.handle.net/10803/145646.

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En aquest treball s’explora la justícia i la legalitat de l’autodeterminació nacional i la secessió. Explorar la justícia significa submergir-se en la moralitat del dret de secessió. Des d’una anàlisi de filosofia política, es defensa un dret moral primari a la secessió basat en l’autodeterminació nacional. Aquesta defensa es fa a partir d’un contracte multinacional hipotètic. En virtut de tal mètode contractual, es desenvolupen uns requisits secessionistes en forma de principis que es contrasten acuradament amb les diferents teories secessionistes i objeccions al dret moral a la secessió de l
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5

Oliveira, Édivo de Almeida. "O pecado original doméstico: uma análise da experiência brasileira entre 2001 a 2016." Universidade Federal de Santa Maria, 2017. http://repositorio.ufsm.br/handle/1/12543.

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The main structural characteristic of the International Monetary System (IMS) is its highly hierarchical character, the consequences of which are manifested themselves within the economic system. In the less developed economies, in particular, these consequences may occur in the form of "weak" or inconvertible currencies, less financing opportunities through the financial market and greater instability of capital flows, as well as deterioration of the level of internal autonomy regarding the use of economic policies in the process of development and macroeconomic stability of each national eco
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6

Cristino, Luca. "Economia del debito e crisi finanziaria: rappresentazioni delle strutture emergenti attraverso network analysis su datasets pubblici." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amslaurea.unibo.it/3174/.

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7

Jia, Hongmei. "THE EFFECT OF AUDITORS’ ASSESSMENT OF INTERNAL CONTROL OVER FINANCIAL REPORTING ON AUDIT FEES, COST OF DEBT AND NET COMPLIANCE BENEFIT." UKnowledge, 2013. http://uknowledge.uky.edu/accountancy_etds/3.

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In this study, I use Section 404(b) of the 2002 Sarbanes-Oxley Act as an exogenous shock to examine the effect of auditors’ assessment of internal control over financial reporting (ICFR) on audit fees, cost of debt, and net value of compliance between 2002 and 2010. Using firms themselves as their own control, this study conducts firm-fixed effects analyses to explore the close causal effect of SOX 404(b) on compliance costs (proxied by audit fees), compliance benefit (proxied by cost of debt) and net compliance benefit (proxied by Tobin’s q). Through analyzing how SOX 404(b) affects firms’ co
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8

Павловська, Є. О. "Сутність державного боргу та проблеми його обслуговування". Thesis, Герда, 2012. http://essuir.sumdu.edu.ua/handle/123456789/59474.

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Дефіцит державного бюджету покривається за рахунок залучення державних позик. Це призводить до зростання державного боргу та до зниження економічної безпеки країни. Саме така динаміка державного боргу може загрожувати виникненню боргової кризи.<br>The state budget deficit is covered by the involvement of government loans. This leads to an increase in government debt and reduce economic security. Such dynamics of public debt could threaten the emergence of the debt crisis.
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9

Farooqi, Lind Raana. "On capital structure and debt placement in Swedish companies." Doctoral thesis, Handelshögskolan i Stockholm, Finansiell Ekonomi (FI), 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-453.

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10

Ledan, Antoine Le Néel Tanguy. "Celesio® et " OCP point " présentation, description et étude en 2005 /." [S.l.] : [s.n.], 2005. http://theses.univ-nantes.fr/thesemed/PHledan.pdf.

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11

Лебедко, Н. Р. "Управління державним боргом". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12730.

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В першому розділі кваліфікаційної роботи досліджено теоретичні аспекти функціонування системи управління державним боргом, розглянуто поняття, місце та роль у фінансовій системі держави, методичні підходи щодо оцінки державного боргу, ризики державного боргу та їх вплив на боргову та фінансову безпеку країни. В другому розділі проаналізовано сучасний стан державного боргу України у період з 2015 по 2019 рік, проведено оцінку стану боргового навантаження через аналіз макроекономічних показників, наведено динаміку, структуру та причини накопичення державного боргу України. Проведено регресійний
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12

Sun, Yan. "An investigation into financial fraud in online banking and card payment systems in the UK and China." Thesis, Loughborough University, 2011. https://dspace.lboro.ac.uk/2134/8290.

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This doctoral thesis represents an investigation into financial fraud in online banking and card payment systems in the UK and China, involving network security, online financial transactions, internet fraud, card payment systems and individuals' perception of and behaviours towards electronic environments. In contrast to previous studies, the research questions were tackled by survey questionnaires both in the UK and China, with a particular interest in fraud and attempted fraud. The main findings from the UK respondents were that those with higher IT skill and younger respondents are more li
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13

Дудченко, Вікторія Юріївна, Виктория Юрьевна Дудченко та Viktoriia Yuriivna Dudchenko. "Шляхи вдосконалення механізму державних запозичень на внутрішньому ринку". Thesis, Українська академія банківської справи Національного банку України, 2006. http://essuir.sumdu.edu.ua/handle/123456789/62478.

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У тезах розглянуті шляхи удосконалення механізму державних запозичень на внутрішньому ринку.<br>Ways of improvement of the mechanism of the state loans in the іnternal market are considered in the theses.
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14

Rodrigues, Manoel Aparecido. "A composição da dívida pública mobiliária federal interna e os fundos de investimento no Brasil: análise dos fatores de influência." reponame:Repositório Institucional do FGV, 2005. http://hdl.handle.net/10438/4047.

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Made available in DSpace on 2009-11-18T19:01:35Z (GMT). No. of bitstreams: 1 Manoel-Aparecido.pdf: 289442 bytes, checksum: a43d4ad1ad996fa4cb5202a13a3475c3 (MD5) Previous issue date: 2005<br>This work intends to study the relationship between Brazilian Internal Public Debt mix and Mutual Funds. In the theoretical framework, the discussion about liquidity preference theories implies considering risk averse investors. Portfolio selection is also discussed, particularly Markowitz efficient frontier. Historical data from November of 1999 to December of 2004 of Brazilian Internal Public Debt mi
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15

Dulovits, Stephan, and Yonas Hadgu Tewelu. "New venture financing order and founder preference: A multi-case study of Austrian Tech startups." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48946.

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This study investigates the source of financing in Austrian tech startups and aims to identify the main factors that affect the decision making of these firms. In doing so, we aim to contribute to the relatively limited field of research conducted in Europe. In order to achieve the purpose of this study, we implemented a multiple case study method as the research design. For the purpose of this study, a literature review was used that generated a theoretical framework. This framework focuses on capital structure with the main emphasis being on the pecking order theory. Additionally, government
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16

Serninger, Niklas, Warfaa Abdirahman Ibrahim Haji, and Moustafa Younes. "The funding decision by high-tech start-up firms: A multi-case study of Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388066.

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This paper examines how small high-tech start-ups in Sweden source their funding and aims to understand the underlying factors affecting these firms financing behaviour, contributing to the relatively limited field of research conducted in Europe. To fulfil the purpose of the study, a multiple case study method was implemented as the study’s research design. A literature review generated in a theoretical framework consisting of capital structure and specifically the pecking order theory. Together with our empirics, consisting of data from interviews with six different companies, the theoretica
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Дудченко, Вікторія Юріївна, Виктория Юрьевна Дудченко та Viktoriia Yuriivna Dudchenko. "Національний банк України в системі управління внутрішнім державним боргом". Thesis, Українська академія банківської справи Національного банку України, 2004. http://essuir.sumdu.edu.ua/handle/123456789/62654.

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В період трансформаційних перетворень в Україні залучення і використання позик для покриття дефіциту державного бюджету призвело до формування і значного накопичення внутрішнього державного боргу. Великі розміри внутрішнього боргу, зростання витрат на його обслуговування обумовлюють необхідність вирішення проблеми державного боргу, пошуку шляхів вдосконалення механізму його управління.
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18

González, Javier Ignácio Toro. "A insustentabilidade do acordo de renegociação da dívida pública interna do município de São Paulo com o Governo Federal." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/9386.

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Made available in DSpace on 2016-04-26T20:48:56Z (GMT). No. of bitstreams: 1 Javier Ignacio Toro Gonzalez.pdf: 864358 bytes, checksum: d7676ee8793227ea2f982b836f3be573 (MD5) Previous issue date: 2009-04-30<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>This paper analyzes the assumption and refinancing agreement of the internal public debt held by the Municipality of Sao Paulo with the brazilian Federal Government as signed in May 2000. The first chapter presents the theoretical basis of the economic policy, especially the fiscal policy, adopted by Brazil in the 1990
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19

Khawam, Kinda. "L'ordonnancement opportuniste dans les réseaux mobiles de nouvelle génération /." Paris : École nationale supérieure des télécommunications, 2007. http://catalogue.bnf.fr/ark:/12148/cb41024537q.

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20

Krokoš, Pavol. "Hodnocení investičního projektu rekonstrukce stavby za účelem provozování ubytovacích služeb pro studenty." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198068.

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Diploma thesis has a character of a feasibility study which may serve for implementation of a smaller development project. This project is focused on the creation of student dormitory on university level by reconstructing an administration building. The goal of the thesis is to present a basic structure of implementation of such development project from construction and operation view and in terms of financial evaluation based on requirements of a private investor. Furthermore, the document describes in detail the Slovak accommodation market, reasons for such an investment, aspects of reconstr
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21

Томашевського, Д. В. "Облік та контроль дебіторської та кредиторської заборгованості на прикладі Приватного підприємства «Скай Кепітал Груп»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tomasevschii.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю дебіторської та кредиторської заборгованості підприємства. Проаналізовано стан обліку та внутрішнього контролю формування дебіторської та кредиторської заборгованості підприємства, фінансовий стан підприємства та його дебіторської і кредиторської заборгованості. Запропоновано удосконалення Наказу про облікову політику підприємства щодо обліку дебіторської та кредиторської заборгованості підприємства; підвищення рівню документального о
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Reis, Luís Henrique Vecchio. "The capital structure of portuguese firms within a crisis." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/4565.

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Mestrado em Finanças<br>In this study we review the theoretical approach behind the capital structure decisions by presenting the ideas of the Modigliani and Miller (1958) Theorem that was based on the perfect capital markets world and with the argument of the law of one price. We show that there are two useful theories in the firm’s financing decision: the Trade‐off theory, which builds on Modigliani and Miller’s original arguments and identifies several relevant factors in determining a firm’s capital structure (such as taxes, costs of financial distress, and agency costs and benefits of deb
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23

Janečková, Petra. "Využití alternativních distribučních kanálů v moderním retailovém bankovnictví." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223306.

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The master’s thesis deals with the acquisition of mBank customers through alternative distribution channels and their subsequent analysis. The work consists of the preparation and execution of marketing actions in order to expand portfolio of clients with business accounts. The last part of the work is dedicated to proposal of customer relationship management system, through which could lead to deepening relationships with customers.
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Pieroni, João Paulo. "Limites ao efetivo alongamento e melhora do perfil da dívida pública no Brasil e suas relações com a política monetária." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/9380.

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Made available in DSpace on 2016-04-26T20:48:55Z (GMT). No. of bitstreams: 1 Joao Paulo Pieroni.pdf: 521209 bytes, checksum: a399a879f7342b37382038cb88316ecc (MD5) Previous issue date: 2009-05-25<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>The price stabilization that occurred in Brazil since 1994, after a long period of macroeconomic volatility, seemed to be sufficient to extend the terms and improve the internal public debt compound from the country. However, in spite of some advances, the debt compound is still in short term and with high participation of interest in
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Štěpánová, Jana. "Využití finančních nástrojů pro rozšíření dopravní firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221805.

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This diplomwork occupies with appraisal of financial position in concrete company and its sequence for capital decision making. At the beginning is this work aimed at introduction of the company and its work. After that includes analyses of the company from the point of profitability, liquidity, activity and debt. The goal of this work is with utilization of financial and decision analyses evaluate the intent of the company to extension of its activity and propose, whether the investment is practicable
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Sanclemente, Vicenç. "Beating the drums! journalism, forum or platform: blogs in China and Cuba (2010) through the cases of Wang Keqin and Yoani Sánchez." Doctoral thesis, Universitat Pompeu Fabra, 2016. http://hdl.handle.net/10803/401857.

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Es diu que és impossible que els països autoritaris tinguin una opinió pública plenament desenvolupada. Jürgen Habermas criticava Internet per la dispersió dels continguts i la manca de mediadors. No obstant això, a països com la Xina, en alguns períodes recents, els blocs i els Micro blocs van permetre introduir alguns espais de deliberació, així conduir casos fins els mitjans de comunicació tradicionals. Hem estudiat dos estats, Xina i Cuba amb un enfoc completament diferent cap a les noves tecnologies. Xina va decidir empènyer Internet com un mitjà de desenvolupament, a la vegada que
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Hmoda, Farag. "La protection des créanciers au sein des groupes de sociétés." Phd thesis, Université de Franche-Comté, 2013. http://tel.archives-ouvertes.fr/tel-00828144.

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L'étude juridique du groupe de sociétés fait apparaître une difficulté majeure qui émane de la grande différence entre le droit et le fait. En effet, bien qu'elles soient liées par un intérêt commun, les sociétés membres d'un groupe ne font toujours pas l'objet d'une réglementation détaillée qui prendrait en considération leur entité et leur unité économique et sociale distinctes. Il découle de cet antagonisme un risque de non correspondance des intérêts particuliers des sociétés membres avec la prévalence juridique de l'intérêt du groupe, lequel pourrait induire des effets préjudiciables aux
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Ito, Minoru. "As taxas de retorno dos projetos de concessão e PPP do setor de rodovias." reponame:Repositório Institucional do BNDES, 2015. http://web.bndes.gov.br/bib/jspui/handle/1408/7205.

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Dissertação (mestrado) - Fundação Getúlio Vargas, Escola Brasileira de Administração pública e de Empresas, Rio de Janeiro, 2015.<br>Bibliografia: p. 106-116.<br>As concessões e as Parcerias Público-Privadas (PPP) são mecanismos cada vez mais utilizados pelo setor público para alavancar os investimentos em infraestrutura no país. Para que haja viabilidade econômica das mesmas, as suas taxas internas de retorno (TIR) apresentam- se como variáveis que precisam refletir os riscos e a realidade do negócio. O presente estudo busca analisar as taxas de retorno utilizadas para a modelagem das tarifas
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Chang, Yung-Wei, and 章永偉. "Internal-External Debt and Economic Growth." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/52798478933824253682.

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碩士<br>淡江大學<br>產業經濟學系碩士班<br>104<br>We examine the relationship between internal and external debt from government, and long-run economic growth rate in an endogenous growth model with elastic labor supply. We find that there is a negative relationship between internal-external ratio and the economic growth rate. That is, the economic growth rate under external debt is higher than that under internal debt.
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Chen, Li-Fang, and 陳麗芳. "Internal Control Weakness and Cost of Debt." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/30190392705771827329.

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碩士<br>輔仁大學<br>會計學系碩士班<br>103<br>Abstract Graduate Institute of Accounting Fu Jen Catholic University Title of Thesis：Internal Control Weakness and Cost of Debt Name of Student：Chen,Li-Fang Advisor：Dr. Fan, Hung-Shu Total Pages：74 pages Month/Year：07/2015 Key Words：Internal Control Weakness, Cost of Debt Abstract： This study aims to examine the effect of the internal control werkness (hereafter, ICW) on the cost of debt. The sample of this study consists of TSE- listed companies, OTC-listed companies from
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Azevedo, Maria Elisabete Vieira. "Internal devaluation and the Portuguese Debt-to-GDP ratio." Master's thesis, 2014. http://hdl.handle.net/10071/10235.

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JEL Classifications: F34 International Lending and Debt Problems; H63 National Debt; Debt Management; Sovereign Debt; E62 Fiscal Policy; H5 National Government Expenditures and Related Policies<br>With the entering into the euro, Portugal was able to benefit from very low interest rates, which led to a burst of borrowing either from public and private agents. Alongside this, there was the slowing down of the Portuguese PIB and deep increase in its public debtto- GDP ratio, leading the country to a snowball of problems that it is now trying to solve through an Internal Devaluation (hencefo
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SUN, WEI-CHIN, and 孫維駿. "The Relation Between the Internal Control Effectiveness and Abnormal Bad Debt Expense in Banking Industry." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/282u94.

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碩士<br>國防大學<br>財務管理學系<br>105<br>This study mainly explores the relation between the internal control effectiveness and abnormal bad debt expense in banking industry. From the investigation of internal control weakness, this study finds that the internal control weaknesses are mostly related to the inefficiency of control environment. When banks have more control environmental weaknesses, they have more abnormal bad debt expense. In addition, this study also finds that the bank’s abnormal bad debt expense has decreased gradually, and this phenomenon becomes more significantly after the establish
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Han-YunChen and 陳漢芸. "The Association between Internal Control Deficiency and Cost of Debt– Evidence from Taiwan IPO companies." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/d28jj4.

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碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>107<br>This study takes Taiwan's first application for public companies from 2016 to 2018 as a research object, and uses linear regression to explore the impact of the lack of internal control on the cost of debt funds. The research results show that if the company has lack of internal control in the past three years, it has a significant positive correlation with the short-term borrowing rate and long-term borrowing rate of the year. There is no statistically significant correlation between the Credit Risk Indicators (TCRI). The results of the study indicate t
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Штулярд, М. В. "Державний борг: механізм управління та обслуговування". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7560.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єктом дослідження виступає державний борг. У роботі розглядаються теоретичні аспекти економічної сутність та класифікації державного боргу. Визначається їх складові частини, механізм управління та обслуговування. Надається детальний опис запозичення, погашення, та обслуговування державного боргу. Проаналізовано основні економічні показники: дефіцит державного бюджету,темпи приросту ВВП та загального державного боргу, темпи роcту видаткiв на обcлуговування боргу Державного бюджету України, узагальнено зарубіжний досвід у цій сф
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