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1

MendonÃa, Doglasse Ernesto. "Osmosis reverse plant powered by photovoltaic modules with MPPT and self regulated pressure valve." Universidade Federal do CearÃ, 2016. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=16455.

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Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico<br>This project presents a brackish water desalination plant via Reverse Osmosis (RO) powered by Photovoltaic Modules (PV) with Maximum Power Tracking (MPPT) and a self â regulating pressure valve. The developed unit is installed on Alternative Energy Laboratory (LEA), which is located on the campus of PICI at Federal University of CearÃ. To extract maximum power from the PV module a Buck type converter was developed for this application. The Incremental Conductance algorithms (IncCond) is used. The MPPT technique was simulated, tes
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Catenelli, Nicola. "Reverse engineering di relief valve mediante analisi modale e random." Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2021.

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Nella presente tesi è stata verificata l'idoneità di un componente commerciale all'impiego spaziale. In particolare, è stato analizzato il comportamento di una relief valve in termini di soddisfacimento di requisiti di missione legati alla capacità di garantire la tenuta durante il lancio. All'inizio dell'attività ho modellato sia la valvola che altri componenti utili a simulare il funzionamento della stessa. Ho poi svolto mediante codici FEM: l’analisi statica (per ricavare gli sforzi); l’analisi modale (per individuare i modi propri del componente); l’analisi random (necessaria per verificar
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Humphreys, P., E. Erfort, V. Fester, et al. "Development of an experimental diaphragm valve used for velocity profiling of such devices." Journal for New Generation Sciences, Vol 8, Issue 2: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/559.

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Published Article<br>The design, manufacture and use of diaphragm valves in the minerals industry is becoming increasingly important since this sector is restricted from using excessive amounts of water for their operations. This forces a change in the flow properties of these devices from turbulent to laminar in nature and thus necessitates the characterization of these flows for future designs. Furthermore, diaphragm valves have a short service life due to a variety of reasons that includes the abrasive nature of the flow environment. This paper describes the activities of the Adaptronics
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LEE, SOOHYUN. "A POLYMER LAB-ON-A-CHIP FOR REVERSE TRANSCRIPTION (RT)-PCR FOR POINT-OF-CARE CLINICAL DIAGNOSTICS." University of Cincinnati / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1211950557.

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Uddin, Akhlaque. "Magnetic resonance imaging in the assessment of surgical and transcatheter aortic valve replacement : the impact on neurocognitive function and myocardial reverse remodelling." Thesis, University of Leeds, 2016. http://etheses.whiterose.ac.uk/16299/.

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Background: Aortic valve stenosis is the most common degenerative valve disease affecting the Western elderly population. Medical therapy is ineffective at treating the mechanical obstruction of blood flow. Surgical Aortic Valve Replacement (SAVR) is the current recommended treatment for symptomatic severe AS but often high risk patients are declined for this. Transcatheter Aortic Valve Implantation (TAVI) allows the percutaneous delivery of the prosthetic valve but this novel approach is associated with complications. Aims: This thesis aims to focus on the effects of TAVI and contemporary SAV
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Dobson, Laura Elizabeth. "Cardiovascular magnetic resonance imaging in severe aortic stenosis : impact of surgical and trans-catheter aortic valve replacement on reverse remodelling and fibrosis." Thesis, University of Leeds, 2016. http://etheses.whiterose.ac.uk/12944/.

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Introduction: Aortic stenosis (AS) is the commonest valvular lesion in the developed world and is associated with adverse cardiac remodelling. With its excellent accuracy and reproducibility, cardiovascular magnetic resonance (CMR) imaging is an ideal tool to assess cardiac remodelling and reverse remodelling following surgical aortic valve replacement (SAVR) and transcatheter aortic valve implantation (TAVI). The aims of this thesis were: 1) to evaluate gender differences in AS and following aortic valve replacement, 2) to evaluate the incidence of post-procedural myocardial infarction follow
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Solowjowa, Natalia [Verfasser]. "Multislice computed tomography for assessment of reverse remodeling of mitral valve and left ventricle after surgical repair of acquired posterior left ventricular aneurysms compared to anterior localization / Natalia Solowjowa." Berlin : Medizinische Fakultät Charité - Universitätsmedizin Berlin, 2017. http://d-nb.info/1148425985/34.

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Machát, Pavel. "Studie pístového čerpadla s lineárním motorem." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-228956.

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The aim of this thesis is an engineering design of plunger pump with linear motor. This type of pump is used especially for blood pumping in heart surgery. The theoretical part is focused on distribution of pumps, description of extracorporeal circuit and booster heart history. There are basic calculations derived, which describe plunger pump performance. Then varied designs of plunger pumps follows, which are differed in size, shape and application. Next part includes design of reverse valves and their CFD computation.
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Battiston, Cristiane Collet. "Análise da dinâmica do escoamento a jusante de comporta de controle de vazão em aqueduto de eclusa de navegação." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/107918.

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As Diretrizes da Política Nacional de Transporte Hidroviário apresentam metas ambiciosas para os próximos anos quanto à construção de eclusas e ao aumento da participação do transporte aquaviário de carga na matriz brasileira. A bibliografia expõe que os custos são otimizados quando um desnível é transposto com a construção do menor número eclusas, o que resulta na busca pela transposição de desníveis significativos com a execução de eclusas com uma única câmara. No entanto, problemas hidráulicos encontrados junto às comportas de enchimento e esvaziamento estão entre as principais limitações p
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Masson, Pierre-Alain. "Reverse Leveraged Buyout Understanding the Value Creation Process /." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02603603001/$FILE/02603603001.pdf.

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Tanai, Yertai. "Capturing value from decentralized supply chain with third party reverse logistics." Kent State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=kent1478561470801379.

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Morell, Blake A. "Leveraged Buyouts and Value Creation: Examining the Performance of Reverse Leveraged Buyouts." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/656.

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Using 196 reverse leveraged buyout (RLBO) transactions between 1981 and 2006, I examine the operational benefits to leveraged buyouts (LBO). Operational drivers of firm value are defined as: increases in gross profits, operating income, return on assets, net income, working capital management, and cash flow generation. Initial analysis supports the literature of minimal deterioration of post-IPO performance. Where most studies analyze RLBOs as a whole, I find that when broken into top and bottom performance group pre-IPO, data show performance increases for bottom performers and performance de
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Dunne, Kerill. "The value of using local political online forums to reverse political disengagement." Thesis, University of Surrey, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.504946.

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There has been a growing concern regarding political disengagement among citizens within liberal thin democracies. This concern has brought about calls for local political online forums to be used to support participatory and deliberative democracy online to reverse this trend. However, little empirical investigation has been conducted into what such forums can support in tenus ofparticipatory and deliberative democracy.After an extensive review ofthe E-Democracy literature three research questions were developed to examine the value ofusing online forums to reverse political disengagement. A
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Nyström, Matilda, and Emelie Johansson. "Textile waste is only matter out of place : Antecedents of value creation in reverse textile value chains." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-641.

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The current waste management system of Post Consumer Textile Waste (PCTW) in Sweden leads to vast amounts of incinerated or exported textiles. The amount of PCTW reused or repurposed within the country is small in comparison to the amounts of textile products consumed every year. Hence, there is an observed problem in terms of low value creation from textile waste. A system that allows for more textiles to be kept and reused in Sweden could create more economic value in a resource-efficient way. Hence, the purpose of this thesis is to investigate value creation from PCTW for reuse and redesig
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Braga, Ana Carolina Simões. "Logística reversa e mudanças no modelo de negócio: um estudo de caso da indústria de pneumáticos." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/563.

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Made available in DSpace on 2016-03-15T19:25:49Z (GMT). No. of bitstreams: 1 Ana Carolina Simoes Braga.pdf: 1868886 bytes, checksum: 3c547dae406a8b1be1bb76fb5edaf1e0 (MD5) Previous issue date: 2012-02-09<br>Fundo Mackenzie de Pesquisa<br>Environmental laws may impacts the business model of companies in the tire industry in Brazil, through the requirement in the development and implementation of reverse logistics.Given this context, this study aims to understand how companies in the tire industry developed and implemented a reverse logistics, and what were the impacts on their business model.
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Goodman, Andrew M. "Magnetisation reversal in exchange biased spin-valves." Thesis, Bangor University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.322900.

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Bratu, Stephane (Stephane J.-C) 1970. "Network value concept in airline revenue management." Thesis, Massachusetts Institute of Technology, 1998. http://hdl.handle.net/1721.1/9939.

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Maurel, Mathieu, and Carlos Trabado. "Retrieving Value in Used Textile - A study of reverse logistics system of Jönköping Municipality." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-40051.

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Costin-Weiterschan, Saskia, and Chrysoula Matiou. "Value Stream in the Reverse Supply Chain : Case Study of the Second-Hand Concept of a Swedish Multi-Brand Fashion Retailer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12584.

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Background It has become increasingly a problem that fashion products reach their end-of-life when they are still usable. Today, a fast-changing wardrobe has gained importance which is directly linked to overloaded landfills of textile waste and scarcity of natural resources. The pressure on companies to act upon this unsustainable consumption pattern is increasing. Different strategies are currently in the development. Within reverse supply chains, products are collected from the original user for value recovery. This study focuses is in particular on the reuse of clothing without additional
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Lyu, Linxuan, and Elif Toy. "An Investigation of the Behavior and the Controllability of an Inspiratory Valve with Reversed Flow." Thesis, KTH, Maskinkonstruktion (Inst.), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-201034.

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This master thesis is performed in collaboration with Maquet Critical Care, Solna, Sweden. Maquet Critical Care is one of the leading ventilation and anesthesia machine producers in the world. The purpose of this master thesis is to investigate the feasibility of a new concept of gas mixing valve, namely "a valve with reversed flow". This valve is more energy efficient, inherently safer and has possibly lower cost than regular valves used currently in medical ventilators. The thesis is mainly divided into three parts. First, preliminary experiments were made to understand the force and flow ch
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Colin, Irénée A. (Irénée Anthelme). "Field and current induced magnetization reversal in patterned Pseudo Spin Valve devices." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/39546.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Materials Science and Engineering, 2007.<br>Includes bibliographical references.<br>The field and current induced magnetization switchings of Pseudo-Spin-Valve (PSV) devices are described in this dissertation. An aligned sequence of three (one optical and two electron-beam) lithographies was used to define the devices and their electrical contacts. The PSV stack comprised a layer of soft ferromagnetic material Ni80oFe20 (NiFe or Py), a non-magnetic spacer layer of Cu, a hard ferromagnetic layer of Co and a capping layer of Au. The
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Steeneck, Daniel Waymouth. "Strategic Planning for the Reverse Supply Chain: Optimal End-of-Life Option, Product Design, and Pricing." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/51208.

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A company's decisions on how to manage its reverse supply chain (RSC) are important for both economic and environmental reasons. From a strategic standpoint, the key decision a manufacturer makes is whether or not to collect products at their end-of-life (EOL) (i.e., when their useful lives are over), and if so, how to recover value from the recovered products. We call this decision as the EOL option of a product, and it determines how the RSC is designed and managed overall. Many EOL options exist for a product such as resale, refurbishment, remanufacturing and part salvage. However, many
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Sisi, Jin. "Reverse the Question: Does Happiness Raise Economic Output? : Evidence from the European Value Survey, 1981–2009." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-124622.

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So far, numerous studies have been devoted to investigate the relationship between happiness and income by asking the question whether economic growth has a positive impact on happiness. However, the reversed relationship from happiness to economic output has received much less attention in the literature. This paper attempts to investigate such relationship by using data from the European Value Survey that contains subjective reported well-being (happiness, or life satisfaction) values across 47 European countries from 1981 to 2009. Gender imbalance is used as an instrument for happiness in o
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Rashid, Affan, and Ruta Venskute. "Waste to Value : A study of reverse logistics system for Post-consumer textiles in Nässjö municipality." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Centre of Logistics and Supply Chain Management (CeLS), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36389.

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Background:   The demand of textiles and clothing is constantly increasing; as a result the post-consumer textile waste increase as well. This point is bringing the focus on creating the value from waste by recycling. Sweden, municipalities are responsible for handling the textile waste that is currently categorized as the household waste. The post-consumer textile when disposed is mixed with the other household waste, which eliminates the commercial value of the material Purpose:          The purpose of this study is to explore the current system in Nässjö municipality to manage post-consumer
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Kozejová, Petra. "Problematika daňových úniků u DPH na území České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150298.

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Value added tax brings to the state budget the biggest part of revenues and its reduction causes larg losses for the whole society. Tax evasion is thus because of its gravity currently the much debated topics. The goal of my diploma thesis is to analyze the problems of tax evasion in VAT from several points of view in the territory of the Czech Republic. The first is the data analysis provided by Czech Tax Administration with the focus on control activities and amount of assessed tax. The second view is concentrated on evolution of tax evasion based on indicator called VAT revenues ratio. Foll
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Srinivas, Sri Krishna. "On Added Value of Layer 4 ControlInformation for QoE Estimations." Thesis, Blekinge Tekniska Högskola, Institutionen för datalogi och datorsystemteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-17059.

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Background: In the recent years, the focus of research has shifted to Quality of Experience(QoE) to maintain the user satisfaction levels and fulfill their expectations of the serviceoffered. Numerous work has been established in finding the relationship between the networklayer and QoE. But, it is fact that the transport layer is much closer to the end-user than thenetwork layer in the TCP/IP communication protocol suite. Thus, any changes in the degreeof satisfaction or degree of annoyance are directly reflected onto transport layer than on thenetwork layer. So, it becomes more significant t
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Jagirdar, Suresh. "Investigation into Regression Analysis of Multivariate Additional Value and Missing Value Data Models Using Artificial Neural Networks and Imputation Techniques." Ohio University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1219343139.

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Davis, Angela Kay. "The value relevance of revenue for Internet firms : does reporting grossed-up or barter revenue make a difference? /." Thesis, Connect to this title online; UW restricted, 2001. http://hdl.handle.net/1773/8772.

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Broberg, Josephine, and Maria Hilding. "Customer Value Based Service Design : Identifying Revenue Opportunities within Fiber Business." Thesis, KTH, Maskinkonstruktion (Inst.), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-157329.

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This paper describes a study of revenue opportunity identification at a telecommunications company in Sweden. The study is based on a development process for creating products and services based on the customers’ needs and opinions. The background of the study is therefore customer value research in order to select a proper method for understanding the customers and to reformulate that knowledge into lucrative products and services. The study aimed at delivering concepts for new revenue opportunities in the fiber business at The Company and a recommended process for future product and service
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Wilson, John L. (John Luis). "The value of revenue management innovation in a competitive airline industry." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/11558.

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Derbyshire, Kevin. "Analysis of revenue management within Lukhanji Local Municipality : a value chain approach." Thesis, Stellenbosch : Stellenbosch University, 2007. http://hdl.handle.net/10019.1/19813.

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Thesis (MBA) -- Stellenbosch University, 2007.<br>ENGLISH ABSTRACT: The study was motivated by the widely reported problem of poor financial management within South African local government and, more specifically, the deteriorating status of revenue management, especially in medium to smaller municipalities. The reasons for the alleged poor financial management are complex and involve issues of management capacity, inappropriate systems, and socio-economic circumstances. It is obvious that a holistic approach will be required to address such a multi-ciimensional problem. This research p
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Ntibanyurwa, Agnes. "The value added tax system: A case study of Rwanda." University of Western Cape, 2001. http://hdl.handle.net/11394/7755.

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Magister Artium (Development Studies) - MA(DVS)<br>Internationally, the Value Added Tax system is recognised as an appropriate tax system for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....--- _ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it ..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ · is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._ is cons
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ISAKSSON, JENNY, and JOHANNA SJÖGREN. "Revenue model analysis in the creditdecision services market." Thesis, KTH, Industriell Management, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-190198.

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One of the most fundamental aspects of a business is revenue generation. The revenue modeldescribes how revenues are collected by a firm through selling its products and services. Asrevenue generation is of great importance to a business, it is essential for companies to analyzetheir revenue model to establish whether their current model for revenue appropriation isoptimal.After conducting pre-interviews at Bisnode AB, the commissioner of this study, it becameevident that Bisnode has a need to analyze their current revenue model for its credit decisionservices in a structured manner to ensure
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Atabarut, Altan. "Value Of Quality Information Of Returns In Product Recovery Management." Master's thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/12610453/index.pdf.

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Returned products of many industries are transported backwards through supply chains for recovery, thus forming &ldquo<br>closed-loop supply chains&rdquo<br>. Benefits, forthcoming with more effective management of recovery of returns are gaining importance. However, some issues, such as lack of information required to assess the quality of the returned products, may translate into critical uncertainties in the product recovery decisions and prevent closed-loop supply chains from operating efficiently. Hence, it is envisaged that significant economies may be attained by increasing the quantity
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Mirza, Ahmed Akram. "Pressure driven instabilities in the reversed-field pinch : numerical and theoretical studies." Doctoral thesis, KTH, Fusionsplasmafysik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-121345.

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According to classical linearized resistive magnetohydrodynamics theory, pressuredriven modes are unstable in the reversed-field pinch (RFP) due to unfavorable magnetic field line curvature. The result is based on the assumption of an adiabatic energy equation where anisotropic thermal conduction effects are ignored as compared to convection and compression. In this thesis the effects of heat conduction in the energy equation have been studied. We have examined these effects on the linear stability of pressure-driven resistive modes using boundary value theory (Δ´ ) and a novel initial-value f
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Velazco, Manuel S. M. Massachusetts Institute of Technology. "The T-Space Model : maximizing value and revenue of transit real estate assets." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/129090.

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Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, September, 2020<br>Cataloged from student-submitted PDF of thesis.<br>Includes bibliographical references (pages 58-59).<br>We founded T-Space in response to the underutilization of transit stations and the opportunity it presents itself being a high volume, small footprint space with a strong network to residential neighborhoods and employment centers. As a team, we found ourselves asking: Can transit stations be an alternative spac
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Dobler, Michael. "Rethinking revenue recognition." Inderscience Publishers, 2008. https://tud.qucosa.de/id/qucosa%3A36452.

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Revenue recognition is one of the most crucial issues in financial reporting and the prevalent source for recent accounting scandals. International financial reporting standard setters are conducting a major project rethinking revenue recognition. Tentative proposals of the project Revenue Recognition feature an asset-liability approach relying on measurement at fair values or at allocated customer consideration amounts. This paper chooses construction contracts to illustrate and to evaluate the far-reaching changes implied by the proposals in a multi-period context. Main results suggest that
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Ranta, John. "Nietzsche on the Future and Value." Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/philosophy_theses/10.

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This thesis addresses two interpretative questions concerning the philosophy of Friedrich Nietzsche. The first is to ascertain the primary objection that Nietzsche has to a morality that he describes as decadent. The conclusion reached is that Nietzsche’s objection to decadent morality is based on the harm it does to a class of “higher” individuals who have valuable work to perform in achieving a desirable future for humanity. The second question is to determine the manner in which Nietzsche’s own values are to be understood based on the skepticism he expresses concerning the objectivity of
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Gubbine, Sandra J. "Relationship Between Medicare Alternative Payment Methodology and Hospital Program Service Revenue." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4629.

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Medicare paid $388.7 billion to acute care hospitals in 2014 representing the largest portion of the health care sector in the United States. Medicare implemented an innovative reimbursement model called Value Based Purchasing (VBP) to ensure hospitals provide quality care for the dollars spent. This correlation study used the VBP theoretical framework developed by Dudley as the foundation for the reimbursement model implemented by Medicare in 2013. The data used for this study came from the Centers of Medicare and Medicaid, as well as from Guidestar. The data focused on acute care, nonprofit
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Cataldi, Bryan Daniel. "RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES." OpenSIUC, 2014. https://opensiuc.lib.siu.edu/dissertations/804.

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The Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB) have proposed standards that could alter the judgments of users of financial statements. This study examines how certain regulations including revenue measurement choices made by management combined with risk disclosure as proposed by the PCAOB could interact with the propensity of the user to rely on financial information to affect how a class of private company financial statement users - seed equity investors - value a private company. Through experimental methods manipulating revenue
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Ndofula, Elizabeth Jaria. "Economic appraisal of changes to the South African tax system since 1990." University of the Western Cape, 2013. http://hdl.handle.net/11394/4312.

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Magister Economicae - MEcon<br>Countries reform their tax systems to improve economic and administrative efficiency, the impact on income distribution and their revenue-raising capacity. Globalisation has also affected the fiscal autonomy of countries and resulted in the reality of tax competition. The South African tax authorities have made significant changes to the tax system in over the past 20 years. The first phase occurred after the publication of the Margo Commission’s report in 1987 and the second phase followed the work done by the Katz Commission since 1996. The objectives of the re
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Santos, Tiago André Tavares dos. "Como funciona a fraude carrossel em sede de IVA - metodologia e impacto em Portugal e na UE." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/2795.

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Mestrado em Ciências Empresariais<br>Sendo o IVA um dos impostos com maior peso nas receitas fiscais dos Estados-membros, a fraude carrossel surge como um problema de resolução prioritária para as Administrações fiscais. Assim, esta fraude aparece como uma das principais responsáveis pela perda de receita fiscal em sede de IVA, sendo necessário encontrar alternativas de forma a minimizá-la. Este trabalho pretende identificar as características que compõem a fraude carrossel, o impacto que esta tem na perda de receita fiscal dos Estados-membros e, em especial, o impacto da fraude em Portugal. O
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Arias, Blanco Edgar. "Exports of U.S. Hardwood Products: Increasing Performance in Asia and Europe." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/49693.

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The U.S. hardwood industry has traditionally depended on the domestic demand to sustain levels of production above 14 billion board feet per year. Because of the collapse of the U.S. housing market in 2009 and the economic recession that followed, the industry moved its sight to the international markets, as an opportunity to replace some lost demand, and pursue long term growth. Previous research on international marketing of hardwood products indicates that, there is a growing concern among U.S. companies to understand the main competitiveness factors in key markets such as Asia and Europe
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Zhong, Fang. "Empirical analyses of online procurement auctions - business value, bidding behavior, learning and incumbent effect." Diss., Atlanta, Ga. : Georgia Institute of Technology, 2007. http://hdl.handle.net/1853/19765.

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Thesis (Ph.D)--Management, Georgia Institute of Technology, 2008.<br>Committee Chair: Wu, D.J.; Committee Member: Keskinocak, Pinar; Committee Member: Narasimhan, Sridhar; Committee Member: Toktay, Beril; Committee Member: Zhang, Han.
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Odedo, Victor. "High resolution time reversal (TR) imaging based on spatio-temporal windows." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/high-resolution-time-reversal-tr-imaging-based-on-spatiotemporal-windows(f0589f73-901f-4de2-9886-7045b7f6cfd4).html.

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Through-the-wall Imaging (TWI) is crucial for various applications such as law enforcement, rescue missions and defense. TWI methods aim to provide detailed information of spaces that cannot be seen directly. Current state-of-the-art TWI systems utilise ultra-wideband (UWB) signals to simultaneously achieve wall penetration and high resolution. These TWI systems transmit signals and mathematically back-project the reflected signals received to image the scenario of interest. However, these systems are diffraction-limited and encounter problems due to multipath signals in the presence of multip
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Katz, Donald Samuel. "Revenue and operational impacts of depeaking flights at hub airports." Diss., Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/45953.

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Post deregulation, many U.S. airlines created hubs with banked schedules, however, in the past decade these same airlines began to experiment with depeaking their schedules to reduce costs and improve operational performance. To date there has been little research that has investigated revenue and operational shifts associated with depeaked schedules; yet understanding the trade-offs among revenue, costs, and operational performance at a network level is critical before airlines will consider future depeaking and related congestion-management strategies. This study develops data cleaning and a
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Balátová, Hana. "DPH u služeb spojených s nemovitostmi." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206172.

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Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supp
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Smit, Hendrik Jacobus Albertus. "An in-depth study of input tax apportionment methods for value-added tax in South Africa." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23894.

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The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot claim all their input tax if their expense relates to both taxable and non-taxable supplies and that, consequently, input tax need to be apportioned in some or other way. There are several methods of apportionment available to vendors of which the turnover-based method is the only approved method by the South African Revenue Service (SARS) for whi
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Jackson, Daniel Lee. "Strategies for Insurance Agency Managers to Retain Customers and Improve Revenue." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/4924.

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The cost of creating new property and casualty insurance accounts is much greater than the costs associated with sustaining current accounts. Property and casualty insurance agency managers lack strategies to retain customers, the retention of whom has been found to improve revenue. The purpose of this qualitative case study was to explore strategies for insurance agency managers to retain customers and improve revenue. The population used for the study was 4 insurance agency managers in the Northeastern United States. The conceptual framework was customer relationship management, which is a t
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Pinďák, Adam. "Zavedení přenosu daňové povinnosti na vybrané zboží." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264590.

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This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementatio
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