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Longman, Sophia C. "Intellectual Assets and Corporate Finance." The Ohio State University, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=osu1437148695.
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Aksin-Sivrikaya, Sezen. "Essays in Intangible Corporate Assets." Doctoral thesis, Humboldt-Universität zu Berlin, 2021. http://dx.doi.org/10.18452/22870.
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In einer zunehmend vernetzten Welt befinden sich Unternehmen in einem komplexen Beziehungsgeflecht aus verschiedenen Akteuren. Dies stellt eine Herausforderung für die Existenz traditioneller Geschäftsmodelle dar, da Firmen sich mit Konkurrenz aus allen Richtungen auseinander setzen müssen. In einem solchen Geschäftsumfeld werden immaterielle Vermögenswerte zunehmend als Grundlage für Wettbewerbsvorteile angesehen. Die Dissertation untersucht den materiellen Nutzen immaterieller Vermögenswerte und konzentriert sich dabei insbesondere auf die Unternehmensreputation und deren Einflussfaktoren. Wir verwenden als Theorie den Ressourcen-basierten Ansatz des Unternehmens und leiten unsere Hypothesen aus der vorhandenen Literatur ab, insbesondere in den Bereichen Reputation, Führung, Stakeholder-, Legitimitäts- und Signaling-Theorie. Unsere Analysen sind auf Umfragen des Manager Magazins und „Gold Bee Corporate Responsibility Assessment System“ basiert. Bei der Durchführung der quantitativen Analyse verwenden wir Strukturgleichungsmodelle.
Die Implikationen dieser Dissertation lassen darauf schließen, dass es einen Business Case für ein aktives Reputationsmanagement sowohl auf Unternehmensebene als auch auf individueller Ebene für Führungskräfte, vornehmlich für den CEO, gibt. Weiterhin ist eine hohe Reputation ein nachhaltiger Wettbewerbsvorteil, da sie die Wettbewerbsposition des Unternehmens gegenüber den Wettbewerbern stärkt und potentiell neuen Wettbewerbern den Markteintritt erschwert. In ähnlicher Weise kann eine hohe CEO-Reputation als Instrument der Risikoreduzierung in Krisenzeiten genutzt werden. Außerdem zeigen unsere Ergebnisse, dass die ausschließliche Einhaltung von Regeln und Regulierungen nicht mehr ausreichend ist. Damit die Stakeholder Fortschritte belohnen können, muss das Management CSR-Programme etablieren, die bei ihren Stakeholdern Resonanz finden, und darüberhinaus kontinuierlich über die CSR-Leistungen ihres Unternehmens berichten.In a digital world, the very existence of traditional business models is challenged as firms face disruptive innovation and intense competition. In such a business environment, intangible assets are increasingly perceived as the basis of competitive advantage. This thesis explores tangible benefits of intangible assets, specifically focusing on corporate reputation and CSR reporting quality. We take a resource-based view (RBV) of the firm and derive our testable hypotheses from the extant literature mostly in reputation, leadership, stakeholder theory, legitimacy theory, and signaling theory. Our data is mainly drawn from surveys conducted by Manager Magazin and Gold Bee Corporate Responsibility Assessment System, which has been developed by the CSR Reporting Research Group at the WTO Guide CSR Development Center. In performing our calculations, we adopt a (generalized) structural equation modeling approach. In our work, we uncover antecedent processes behind reputations. Our results imply that there is a business case for active management of both corporate and individual reputations by illustrating the link between reputations and firm outcomes. We show that corporate reputation can be utilized as a tool to protect and defend competitive positions, which can also work as a deterrent for potential market entrants. We further show that individual reputations may act as a medium to mitigate negative news and improve stakeholder perceptions in times of crises. Our findings also indicate that nonfinancial metrics are gaining prevalence. We illustrate that mere compliance with rules and regulations does not suffice anymore since in order for stakeholders to reward social and environmental progress, companies need to partake in CSR programs that resonate with their stakeholders and properly communicate associated nonfinancial metrics, which in turn will help improve firm outcomes through boosting internal and external intangible assets.
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Aksin-Sivrikaya, Sezen [Verfasser]. "Essays in Intangible Corporate Assets / Sezen Aksin-Sivrikaya." Berlin : Humboldt-Universität zu Berlin, 2021. http://d-nb.info/1234451018/34.
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Salo, James P. "Corporate Environmental Performance: Governance, Intangible Assets, and Financial Markets." Thesis, University of Oxford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.487052.
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Ahaneku, O. P. "Bank credit availability: assets, corporate governance and financial literacy." Thesis, University of Surrey, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.616924.
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The goal of this study is to determine whether measures of firm-level corporate govemance, level of personal financial literacy and the lending technologies deployed by banks can predict the SME owner and/or manager's perception of bank credit availability. The study samples Chinese SMEs located in the northwestern city of Xi'an. The study finds that the owners and/or managers of SMEs perceive bank credit availability to be limited. Several estimated models using ordinal logistic regression were able to predict perceptions of bank credit availability. Firm size, bank loan demand, corporate governance and a measure of moveable asset lending were found to be significant predictors of how owners and/or managers perceIve bank credit availability. An important implication ofthis research project is that SME owners and/or managers in search of external fmance should enhance their corporate governance, specifically in the area of disclosure and transparency. The owners and/or managers of firms that score high on corporate governance are more likely to perceive financial obstacles to be low compared with other owners and/or managers. Another important implication is that financial literacy training may be necessary to increase banle credit availability. Education, a proxy for fInancial literacy, provides indirect evidence that financial literacy has a positive bearing on the perception of bank credit availability. Education was found to have a positive effect on corporate governance.
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Arikan, Asli Musaoglu. "Essays on corporate strategy: evolution of corporate capabilities and the role of intangible assets." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1086374216.
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Thesis (Ph. D.)--Ohio State University, 2004.Title from first page of PDF file. Document formatted into pages; contains xii, 144 p.; also includes graphics (some col.). Includes bibliographical references (p. ). Available online via OhioLINK's ETD Center
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Maug, Ernst Georg. "Capital structure and organizational form : alternative mechanisms of corporate control." Thesis, University of London, 1993. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013025556&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Liao, Chih-Hsien. "Does Corporate Governance Reduce Information Asymmetry of Intangibles?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1218675062.
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Jesus, José Guilherme Moutinho Pimpão da Conceição de. "Deferred tax assets in portuguese banking." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13318.
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Mestrado em FinançasOs ativos por impostos diferidos na banca Português têm aumentado tremendamente nos últimos anos. Neste trabalho, tentamos alcançar algumas conclusões sobre o impacto e a relevância destes tipos de ativos nos resultados e desempenho bancário nacional. Foi realizada uma análise estatística e econométrica para testar a relevância e significância destes ativos na banca nacional. Concluímos que a ponderação e a quantidade de DTAs no sistema bancário Português têm, efetivamente, influenciado os resultados bancários, especialmente após a introdução da nova diretiva CRD IV / CRR em 2014. Concluímos também que a acumulação e a falta de condições favoráveis à reversão deste tipo de ativos no contexto nacional veio apresentar alguns cenários não previstos.
Deferred Tax Assets in Portuguese banking have increased tremendously during the past few years. In this paper we try to achieve some conclusions about the impact and relevance of these types of assets in banking results and performance. We conducted a Statistic and Econometric analysis to test the relevance and significance of these assets in results. We have concluded that the weighting and amount of Dta's in the Portuguese banking system has indeed influenced results, especially after the introduction of the new CRD IV / CRR directive in 2014. We have also concluded that the accumulation of these assets and the lack of reversal conditions in the Portuguese banking systems has brought some unpredicted scenarios.
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Asdorian, Kathleen Blake. "Piercing the corporate veil in a religious institution the search for the assets /." Theological Research Exchange Network (TREN) Theological Research Exchange Network (TREN) Access this title online, 2006. http://www.tren.com.
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Durell, Karen Lynne. "Corporations and intellectual assets : a case of being blinded by the economic value." Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=82659.
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Corporations appear to be mesmerized by the revenue value of intellectual assets to the exclusion of other attributes thereof. Moreover, empirical evidence suggests that corporate lawyers share this perception, primarily conceptualizing of intellectual assets as a means of generating corporate wealth. This over-promotion of revenue value has wide ranging effects. Specifically, this example of willful blindness on the part of corporations and corporate lawyers is a potential stumbling block for the appropriate utilization of corporate intellectual assets as well as the development of intellectual property regimes and academic discourse. These negative effects stem directly from the misguided corporate perception of intellectual assets as primarily revenue value.
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Zreik, Saba. "Conventions réglementées et intérêt social en droit comparé (Liban, France, USA)." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020027/document.
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L’intérêt social est la raison d’être principale de la règlementation des conventions réglementées. Il est délimité par des intérêts voisins et par l’intérêt personnel abrité par ces conventions, dont le jeu conflictuel peut léser la société. L’existence d’un conflit et de sa justification peuvent être présumées. L'intérêt social est désormais celui de l’entreprise vue dans son contexte économique large. Un intérêt de groupe est distinctement reconnu. La qualification des conventions sert à identifier celles qui doivent être contrôlées. La mise en oeuvre de la protection de l’intérêt social s’opère à travers la prévention des conflits d’intérêts, moyennant une révélation de l'intérêt personnel. Cette révélation déclenche la procédure d'appréciation par les organes sociaux concernés. Des garanties législatives et jurisprudentielles assurent la primauté de l’intérêt social, par la limitation de l’exercice de certains droits et par l’application judiciaire stricte du respect des obligations légales qui pèsent sur les intéressés. La convention frauduleuse est nulle. Celle non autorisée qui est préjudiciable à la société est annulable; et ses conséquences sont supportées par l’intéressé qui engage sa responsabilité civile et même parfois sa responsabilité pénale. La comparaison du traitement de ce sujet dans les trois systèmes juridiques libanais, français et américains a dévoilé des failles dans les deux premiers ; des projets de réforme sont proposésThe corporate interest is the main reason behind the regulation of related party transactions. Its limits are defined by similar interests and the personal interest embodied in these transactions. The inter-action of these conflicting interests may harm the company. The existence of a conflict and of its justification may be presumed. The corporate interest is from now on that of the enterprise seen within its wide economic context and the interest of a group of companies is distinctively acknowledged. The qualification of those transactions helps identify those that are subject to scrutiny. The protection of the corporate interest is achieved by the prevention of the conflicts of interests through the disclosure of the personal interest. This disclosure triggers the concerned corporate bodies’ evaluation process. Legislative and jurisprudential guarantees ensure the predominance of the corporate interest through limitations on the exercise of certain rights and a strict judicial enforcement of legal duties laid on the interested party. The fraudulent transaction is void. The unauthorized one that is damaging to the company is voidable and its consequences are assumed by the interested party who may be exposed to civil and, sometimes, criminal liability. The comparison of the treatment of this subject in the Lebanese, French and American legal systems revealed the weaknesses in the first two; amendment proposals are made
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Chu, Kai-cheung, and 朱啟祥. "The effects of mean reversion on dynamic corporate finance and asset pricing." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B47752762.
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This thesis aims to investigate the effects of mean reversion on dynamic corporate finance decisions and stock pricing.
In Chapter 1, a continuous-time real option model of mature firm that produces product with exogenous mean reverting price is developed to study the firm’s optimal exit and leverage policies. Simulation results show that both liquidation and bankruptcy triggers are negatively related to the long run price levels, while the speed of mean reversion interacts with the long run price level to affect the firm’s exit decisions in two opposite directions depending on the level’s relative magnitude to total operating expenses (the firm’s instantaneous operation costs plus coupon payments). Regarding the leverage policy, apart from showing the static tradeoff result that firm uses more debts when the current revenues are high, the model exhibits at high long run price levels low-debt scenarios that are analogous to the pecking order prediction, suggesting that both static tradeoff and pecking order effects coexist under a mean reversion environment. Because equity values increase more vigorously with prices than debt values do, the tradeoff effect is overwhelmed and the resulting optimal leverage ratios are generally decreasing with the current price levels.
Chapter 2 extends the model in Chapter 1 to derive the closed-form expression of the firm’s equity beta. Because expected stock returns are linearly related to the equity beta by model assumption, several implications to the cross-sectional behaviors of stock returns are obtained. First, it is predicted that firms with mean reverting characteristics should earn lower average returns than others without. The model further reveals the coexistence of positive book-to-market and leverage premiums to stock returns. Most importantly, due to the possession of bankruptcy option by equity holders, high distress risk stocks are expected to earn lower average returns than otherwise similar but low distress risk stocks. This provides an extra dimension to study the ‘distress premium puzzle’. Finally to verify the model predictions, empirical tests using historical market and accounting data from CRSP and COMPUSTAT are conducted, and supportive results are generally obtained.published_or_final_version
Economics and Finance
Doctoral
Doctor of Philosophy
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Needleman, Lawrence D. "Corporate recycling: interventions and person variables associated with participation." Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37411.
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Dischinger, Matthias. "Multinational enterprises and corporate taxation : an empirical assessment of the location of assets, profits and debt." kostenfrei, 2009. http://d-nb.info/1000475913/34.
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Jahan, Israt. "Quality Improvement of the Waste Management system in ABB corporate Research Centre." Thesis, Mälardalens högskola, Akademin för innovation, design och teknik, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-20956.
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Dischinger, Matthias [Verfasser]. "Multinational Enterprises and Corporate Taxation: : An Empirical Assessment of the Location of Assets, Profits and Debt / Matthias Dischinger." Aachen : Shaker, 2010. http://d-nb.info/1120864534/34.
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Schneider, Alice Frantz. "The recycling of electronic waste: regulations and corporate strategies in Brazil and in Europe." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-18082016-083507/.
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With the extreme growth of electronic waste worldwide and in Brazil, there is a huge need for enhancement of recycling processes for this sort of waste. Considering the extremely relevant topic, the main objective of this research is to study about regulations and corporate strategies towards electronic waste recycling in Brazil and to compare it with the European context. The specific objectives are: To analyse the general European scenario concerning sustainability and electronic waste, in order to compare it with the Brazilian scenario; to study the main regulations for the treatment of electronic waste in Europe and in Brazil; to identify the main actors involved in the recycling process of electronics in Brazil; to analyse how some of the main electronics\' manufacturers inform on their websites about actions towards recycling of electronics in Brazil and in Europe; and to study about how some of the main electronics\' manufacturers in Brazil are dealing with the recycling of electronics from both a strategic and operational point of view. With a qualitative nature, the research has different approaches in terms of methodology. Both the part of the European scenario and the part of institutional and legal aspects in Brazil are based on secondary data. The part of the case studies brings an analysis on the websites in Brazil and in the United Kingdom of some electronics\' manufacturers, results from the contact with their customer services in Brazil and a final part of interviews with two of these companies, one of these companies\' recycling partner and a recycling association of electronics. Among the main programmes from the European Commission identified towards a sustainable growth, there is The Europe 2020 Strategy and the 7th EAP. While the European Union has the WEEE and RoHS Directive in terms of legislation, Brazil relies on the National Solid Waste Policy (PNRS). Most of the companies analysed do not have a direct link for information about discard on their homepages in Brazil, while some do not have any information on the matter. By contacting the customer service support, some companies have provided divergent information from the websites. It has been possible to observe that many companies do not have proper actions towards the recycling of electronics in Brazil, in addition to not dealing with the residue in a strategic manner. The companies in the United Kingdom have, in general, better actions than the ones in Brazil, with most of the same companies having different actions according to the country. Among the main uncertainties identified in the recycling of electronics, there are: Different recycling technologies; unknown environmental impacts; different product design and composition; unknown reverse logistics costs; variable cost of recycling; rapidly changing nature of electronics; unpredictability about return of items concerning quantity, quality and timing; unknown destination of WEEE; different value of scrap materials; lack of common legislation; complexity of regulations; lack of environmental consciousness and lack of residues\' classification and regulations on the PNRS.Com o extremo crescimento de resíduos eletrônicos ao redor do mundo e no Brasil, há uma enorme necessidade de aprimoramento dos processos de reciclagem para tal tipo de resíduo. Considerando o tema de extrema relevância, o objetivo geral da presente pesquisa é o de estudar a respeito das regulamentações e estratégias corporativas em relação à reciclagem de resíduos eletrônicos no Brasil e compará-las com o contexto europeu. Os objetivos específicos são: Analisar em termos gerais o cenário europeu a respeito de sustentabilidade e de resíduo eletrônico, a fim de compará-lo com o cenário brasileiro; estudar as principais regulamentações no que tange ao tratamento de resíduos eletrônicos na Europa e no Brasil; identificar os principais atores envolvidos no processo de reciclagem de eletrônicos no Brasil; analisar como alguns dos principais fabricantes de eletrônicos informam em seus websites sobre ações para reciclagem de eletrônicos no Brasil e na Europa; e estudar como alguns dos principais fabricantes de eletrônicos no Brasil lidam com a questão da reciclagem de eletrônicos tanto sob o ponto de vista estratégico como operacional. Com uma natureza qualitativa, a pesquisa tem diferentes abordagens em termos de metodologia. Tanto a parte do cenário europeu como a parte de aspectos institucionais e legais no Brasil são baseadas em dados secundários. A parte dos estudos de caso traz uma análise sobre os websites no Brasil e no Reino Unido de algumas fabricantes de eletrônicos, resultados do contato com o serviço de atendimento ao consumidor de tais empresas no Brasil e uma parte final com entrevistas com duas das empresas, um parceiro de reciclagem de uma das empresas e uma associação de reciclagem de eletrônicos. Entre os principais programas da Comissão Europeia identificados para um crescimento sustentável, há a Estratégia Europa 2020 e o 7° EAP. Enquanto a União Europeia tem as Diretivas WEEE e RoHS em termos de legislação, o Brasil conta com a Política Nacional de Resíduos Sólidos (PNRS). A maioria das empresas analisadas não tem um link direto para obter informações sobre o descarte em suas homepages no Brasil, enquanto que outras não têm qualquer informação sobre o assunto. Ao contatar o serviço de apoio ao cliente, algumas empresas forneceram informações divergentes dos websites. Constatou-se que muitas empresas não estão com ações adequadas à reciclagem de eletrônicos no Brasil, além de não estarem lidando com o resíduo de maneira estratégica. As empresas do Reino Unido têm, em geral, ações melhores que as do Brasil, com a maioria das empresas tendo diferentes ações de acordo com o país. Entre as principais incertezas identificadas na reciclagem de eletrônicos, destacam-se: Diferentes tecnologias de reciclagem; impactos ambientais desconhecidos; design e composição de produto variados; custo desconhecido de logística reversa; custo variável de reciclagem; natureza rapidamente mutável dos equipamentos eletrônicos; imprevisibilidade de retorno dos itens em relação à quantidade, à qualidade e ao tempo; destino desconhecido dos resíduos; valores distintos de materiais de sucata; falta de legislação comum; complexidade de regulamentações; falta de consciência ambiental; e falta de classificação e regulamentação dos resíduos na PNRS.
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Randall, Kim D. "Collecting recyclables at corporate sites : attempts to increase employee participation /." Thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-10242009-020204/.
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Romeike, Stephan [Verfasser]. "Blockchain Technology in Finance and Accounting: Essays on Initial Coin Offerings, Crypto Assets, and Corporate Use Cases / Stephan Romeike." Berlin : epubli, 2021. http://d-nb.info/1241399212/34.
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Munsanje, Abednego Nchimunya. "The performance of non-core property assets held by a state owned enterprise: a case study of Transnet." Master's thesis, Faculty of Engineering and the Built Environment, 2021. http://hdl.handle.net/11427/33860.
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This research looks at Transnet a State owned Enterprise with a key focus on how it manages its non-core property assets that are currently highly dilapidated and in a poor state of repair with resultant sub-optimal returns being derived. The non-core property portfolio of Transnet is immediately visible, by way of comparison, of their deteriorating condition as opposed to those in close proximity or surrounding them that are privately owned. Transnet is a Freight and Logistics state owned company that owns huge tracts of prime and well located land countrywide that are not optimally utilized and also holds a large property portfolio consisting of predominantly 'D' grade buildings that are currently physically, functionally and economically obsolete lacking constant maintenance or engagement in redevelopments. Most assets were initially purpose built to support freight and rail logistics operations but have overtime become functionally obsolete due to changes in logistic chains operations, advancements in technology and nature of goods coming unto the railway system. The current study was aimed at assessing the reasons as to why the non-core property assets are physically deteriorated and achieving below market related returns. The study establishes a framework for optimal management of non-core property assets in Transnet, with literature review establishing the correct approach to issues impacting real estate management such as finance, maintenance and facilities management, property management structure and systems, legislative framework guiding SOE's and corporate governance. Theoretical models have made important contributions to the formalization of certain problems related to management of SOEs and the need to improve corporate governance with a lot of research done in SOEs in China and Europe in general. The key focus of this study was to establish the causes that have resulted in the noncore property assets being highly neglected and in a poor state of repair resulting in sub-optimal returns being achieved on portfolio. The results of the case study within a survey presented a divergent view of core property assets being better managed than non-core property assets. ii The research methodology undertaken was a survey within a case study. The case study is Transnet and the target respondents consisted of personnel involved in the direct management of core and non-core property assets within the company who were interviewed and questionnaires were also used to gather research findings data. The secondary data was analyzed using quarterly asset management data and benchmarked with Investment Property Data (IPD). The research findings present a comprehensive list of challenges faced by Transnet in the management of non-core property assets with the greatest impact being the Public Finance Management Act and National Government Immoveable Assets Management Act which clearly stipulates that when assets no longer serve the core business they must be disposed of. It is also clearly evident that funding cannot be granted for property development projects that are not aligned with the core business of Transnet which is freight and rail logistics. The study brings to the attention that capital investment and strategic decisions related to management of non-core property assets including legislation need to be reviewed. This will greatly shape the future of the non-core property business and its ability to manage its future operations financially viable and sustainable. Alternative sources of funding such as the Real Estate Investment Trusts on the Johannesburg stock exchange are other avenues that can be explored to raise capital funds for upgrading existing property portfolio or raising funds for property developments. The key focus on how the enterprise should behave, and what should be done is to make non-core property assets financially sustainable and viable for the business to achieve desired returns.
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Pietzsch, Natália. "Sustentabilidade nas empresas e filosofia lixo zero." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/150526.
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Essa dissertação teve como objetivos gerais (i) compreender as motivações que levam uma empresa a buscar a responsabilidade social e ambiental corporativa (RSAC), além de (ii) realizar um prognóstico elucidando os principais benefícios, desafios e fatores críticos de sucesso para uma empresa que deseja implementar a filosofia Lixo Zero em suas rotinas. Para atingir o primeiro objetivo foi proposto um questionário contendo as motivações comumente encontradas na bibliografia, o qual foi encaminhando para empresas de diversos portes e segmentos no Brasil. Os resultados apontam como principais motivações para RSAC no Brasil: atender às legislações e regulamentos nacionais (citado por 87% das empresas respondentes), buscar o reconhecimento de Empresa Sustentável e valorização da marca (62%), contribuir para a proteção ao meio ambiente e controle da poluição (58%), buscar a redução na geração de resíduos (53%) e diferenciar-se das demais empresas do segmento (47%). Foi identificado que essas motivações são representativas do cenário analisado, independentemente das características individuais de cada empresa como: porte, apoio da liderança, região, segmento industrial, atuação no mercado (local, nacional ou internacional) e cliente final da empresa, conforme indicado pelo teste Qui-Quadrado e Kolmogorov-Smirnov, contrariando os resultados verificados na bibliografia existente. Com o objetivo de atender ao segundo objetivo, primeiramente foi realizado uma revisão sistemática da literatura para compilar conceitos, princípios, ações, benefícios, desafios e fatores críticos de sucesso advindos da implementação do ZW em diferentes cenários. Tendo como base a compilação apresentada, foi conduzido um estudo de caso em uma metalúrgica de pequeno porte, localizada na região do Vale dos Sinos, no Brasil, com o intuito de identificar quais itens se relacionavam com a realidade da empresa em questão. Foram identificados 12 benefícios passíveis de serem obtidos através da implantação da filosofia ZW na empresa em questão, 9 desafios a serem suplantados durante a implantação e 21 fatores críticos de sucesso, imprescindíveis para o pleno atingimento das metas propostas pelo ZW. O presente estudo apresenta discussões sobre aspectos que necessitam ser desenvolvidos no cenário Brasileiro, de forma a incentivar e proporcionar a estrutura adequada para operacionalização da filosofia ZW corroborando para consolidação desta filosofia como referência em modelo de gestão de resíduos no cenário empresarial.This study's main objectives were (i) to understand the main drivers leading Corporate Social Environmental Responsibility (CSER) and (ii) to do an analysis in order to elucidate the key benefits, challenges and critical success factors for a company applying Zero Waste into their process. To achieve the first objective, this research has proposed a questionnaire containing the drivers for CSER presented in the literature, which has sent to several companies from different segments and sizes in Brazil. The results indicate these main drivers for CSER in Brazil: meet national laws and regulations (cited by 87% of responding companies), seek recognition of Sustainable Enterprise and brand enhancement (62%), contributing to the protection of the environment and pollution control (58%), seek to reduce the generation of waste (53%) and differentiate itself from other companies in the sector (47%). It was identified that the drivers found for CSER are representative of the sample, regardless of the size, the leadership, the region, the industrial segment, the market activities (local, national or international), and the end customer of the company, as indicated by Qui-quadrado and Kolmogorov-Smirnov tests, contrary to the findings on literature. In order to achieve the second objective, it has performed a systematic review of the literature for compile concepts, principles, actions, benefits, challenges and critical success factors from the implementation of the ZW in different scenarios. Based on this compilation, it was conducted a case study in a small metallurgical, located in the Vale dos Sinos region, in Brazil, in order to identify which items were related to the company’s scenario. For this company, twelve benefits were identified, which can be achieved through ZW implementation, nine challenges were found to be overcome, and twenty-one critical success factors were identified, which are essential to achieve the goals proposed by the ZW. This study advocates some aspects that should be developed in the Brazilian scenario in order to support ZW implementation, corroborating to consolidate this philosophy as reference in waste management model in business scenario.
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Nordlander, Anna, and Jelena Tararyko. "Waste Management - CSR Engagement within the Construction Industry in Sweden." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15627.
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Introduction: Over the last few decades there has been a great increase in the attention to Corporate Social Responsibility. Organizations that up until recently have had profit maximization and shareholder value as their only concerns have found themselves in a position where stakeholder demands have created pressure to produce and act on sustainability agendas. Concepts like intergenerational equity, wealth distribution, equality and macroeconomic stability became a part of everyday business language and these days the majority of firms communicate a variety of CSR related issues through annual or separate sustainability reports. Up until recently the construction industry has managed to avoid such demands, however lately, the pressure from various stakeholders such as society, activist groups, governments and external competition, has put the industry among the more environmentally sensitive sectors. Although industry wide CSR involvement has increased within environmental construction management, much is still left to be done. Problem: One area which has received little attention is recycling after demolition. Most companies focus on making new building projects as environmentally friendly as possible, however hardly any attention is geared towards what happens to old buildings being torn down and the lifecycle of the old material. Although construction companies have the legal obligation to recycle hazardous material, much can be improved within the other areas especially regarding the reusing of materials from the demolishing sites which means both environmental and economical aspects are so far being overlooked. Purpose: The authors aim to examine the complexities and challenges facing the construction industry in environmental management of demolition projects, and more specifically the effect this has on the recycling and reusing of materials. Methodology: In order to research the waste management practices on demolition sites the research employs interview studies conducted through qualitative mostly face-to-face and a few telephone interviews. Complementary cases were selected within different categories of the construction industry sectors related to demolition projects: client, construction, demolition and waste management companies’ employees were interviewed. Conclusion: The results show that companies within the construction industry realize the potential negative effects their line of business has on the environment. Sustainability agendas in all cases focus extensively on environmental management, which includes proper disposal of demolition waste. The main benefits for recycling and reusing (in some cases reselling) the material were financial incentives and generated competitive advantage, which resulted in better competitiveness concerning procurement. The main challenges identified are time and monetary constraints. Lack of regulation, common standard that would enable firms to compete equally, and lack of common effort and cooperation towards more efficient waste management practices on demolition sites were identified as main hindering factors for industry wide improvement.
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Compaore, Ravigsida Dorcas. "Impact of financial market development on holdings of US assets and Equity carve-outs and macroeconomic activity." ScholarWorks@UNO, 2013. http://scholarworks.uno.edu/td/1717.
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The first part of this dissertation examines the impact of financial development on different countries holdings of U.S securities. The difference between the US weight in the global market capitalization and the US weight in developed and developing countries is tested through a panel data analysis. We find that most countries tend to overweight their US debt portfolio which is strongly related to their financial market development. When holdings of US debts and equity are low, financial market development is high; in developing countries, holding less US equity in their portfolio causes country to get better financial development. In developed countries there is no causation effect; a simple negative relation between financial development and countries holding of US securities is observed and countries tend to hold relatively less US securities through years.
The second part of this dissertation examines whether economic conditions, affect carve-outs frequency and returns. This paper investigates the effect of expansion and recession, and industry sectors on carve out issued in the US over 1982 to 2009. We find that the number of carve-outs is higher in expansion than recession. However, the cumulative abnormal returns are higher during recession which is explained by the higher adverse selection during this period. Further, we find that the difference of abnormal returns between expansion and recession is significant and we also observe that high-tech or non-high-tech industries that undertake carve-out have positive higher abnormal return during recession. Therefore, within a same industry sector, carve-out abnormal returns are impacted by the economy cycle. However difference of abnormal returns between industry sector, high-tech and non-high-tech industries, is not significant.
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Weber, Sérgio Albino Vitória. "Os efeitos tributários da CSLL e do IRPJ na avaliação do ativo imobilizado a valor justo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/70026.
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Devido à globalização da economia internacional, teve-se a necessidade também da unificação das normas contábeis visando dar maior segurança e transparência em relação aos atos e fatos praticados na relação comercial, culminando em uma padronização internacional em relação às formas de demonstração contábil e seus lançamentos, a convergência das normas brasileiras para as normas internacionais irá permitir também o benefício do acesso das companhias brasileiras a capitais externos com custo e taxa de riscos menores. A partir da vigência da Lei nº 11.638/2007 alterando a Lei nº 6.404/1976 deu-se inicio a convergência das normas brasileiras para as internacionais. O tema proposto para este trabalho é a tributação federal devido à convergência destas normas no que se refere à aplicação do CPC 27, ICPC 10 através das obediências das normas societárias que não conflitam com a obrigação fiscal tributária no quesito da Contribuição Social sobre o Lucro Líquido e do Imposto de Renda Pessoa Jurídica, o que se justifica em razão das alterações significativas exigindo das empresas e dos profissionais que militam nesta ceara conhecimento mais aguçado no âmbito societário e fiscal, diante desta nova norma de convergência nacional no que se refere ao CPC 27 através da obrigação societária em nada alterou a carga tributária das empresas.Due to international economy globalization, became necessary the unification of accounting standard in order to give security and transparency in relation to the acts and facts charged in the commercial relationship, culminating in an international standardization in relation to forms of financial statements and their releases, the convergence of Brazilian to international standards will allow the benefit of access to Brazilian companies with foreign capital cost and lower risk rate. After the effective date of Law Number 11.638/2007 changing the Law 6.404/1976 it has been started the converge of Brazilian standards for the international. The proposed topic for the dissertation is the convergence of these standards as regards the application of CPC 27, ICPC 10 through the obedience of the rules that conflict with the corporate tax liability tax item in the Social Contribution on Net Income and Income Tax Corporations.
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Sui, Mark. "Do There Exist Industry-Specific Predictors of Deal Failure in Technology M&A?" Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2074.
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This study investigates two variables, number of investors and an intangible assets/revenue ratio, that are potential industry-specific predictors of deal failure in technology M&A. I document that number of investors has a significant ability to predict deal failure in all M&A transactions: an increase in number of investors decreases deal failure rates. However, I find that neither variable is able to significantly predict deal failure differently for transactions involving technology targets and those involving non-technology targets. Broadly, my findings suggest that technology M&A and non-technology M&A may share more similarities than previously expected in the ultimate goal of properly evaluating them.
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Lasisi, Toyin Ishola. "The Relationship between Corporate Governance and Organizational Performance in Nigerian Companies." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3399.
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The growing lack of confidence in public companies arises from the recent accounting scandals and corporate collapses, which have been attributed to the consequences of separation of ownership and control in modern firms. Agency theory predicts a conflict of interest between managers and shareholders that leads to agency costs and weak performance. This study used agency, stakeholders', and stewardship theories as the theoretical framework and multiple regression analysis to examine the relationship between corporate governance mechanisms and organizational performance in nonfinancial firms listed on the Nigerian Stock Exchange. The results of the study could help clarify understanding of corporate governance to managers, investors, and regulators who seek to understand how corporate governance impact firms' performance. In this study, corporate governance mechanisms included board independence, audit committee independence, board size, number of board meetings, and executive compensation. The data were collected from the firms' published accounts on their websites and on the archives of the Nigerian Stock Exchange for a period starting from January 1, 2011 to December 31, 2015. The measures of financial performance in the study were return on assets, return on capital employed, and Tobin's Q. The study found a positive but not statistically significant relationship between corporate governance mechanisms and financial performance. This study has implications for positive social change by showing managers and other stakeholders of firms how a good corporate governance system assures investor confidence, employee loyalty and commitment, the reduction in conflict of interest and agency costs, and a strong financial performance.
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Culley, Marci R. Hughey Joseph. "Power and "official" vehicles for public participation in a local hazardous waste setting a community case study /." Diss., UMK access, 2004.
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Thesis (Ph. D.)--Dept. of Psychology. University of Missouri--Kansas City, 2004."A dissertation in community psychology." Advisor: Joseph B. Hughey. Typescript. Vita. Title from "catalog record" of the print edition Description based on contents viewed Frb. 23, 2006. Includes bibliographical references (leaves 355-370). Online version of the print edition.
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Remle, Christian, and Carl-Philip Bertilsson. "Corporate Recycling Behavior Through the Lens of Situational Factors : Case study at Tarkett AB in Ronneby." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-16756.
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Introduction: The unsustainable recycling patterns of various companies in Sweden lead to a waste of possible resources. These resources can create value through re-production in circular processes. The issue that this study address is the recycling behavior among workplaces. There is a gap in the research of understanding influences to recycling behaviors among industrial companies, which is the target in this study. Theory & Purpose: This thesis employs behavioral theories on recycling activity through a framework developed by the authors with the aim of determining factors that affect the present recycling behavior within industries. Therefore, the purpose will be to investigate recycling behavior of companies within the flooring industry in Sweden. Furthermore, its purpose is to broaden the knowledge about recycling among companies and what situational factors that affect recycling behavior. Methodology: For data gathering, the thesis followed a quantitative method through conducting an online survey. The survey was sent out to 190 companies, and this resulted in 55 respondents which is a response rate of 28.9%. The survey data were collected to evaluate the prediction of behavior by the use of statistical regression analyses in STATA. Ordinal and binary data were the primary data types collected and used. Analysis & Results: A Probit regression model tested the survey data followed by calculations of the marginal effects. Marginal effect is used to conclude how much each situational factor provoked the probability of RECYCLING BEHAVIOR when the other factors are unchanged. The analysis made the support that RECYCLING BEHAVIOR is significantly related to the factors INFRASTRUCTURE, CONVENIENCE and ORGANIZATION COMMITMENT. Furthermore, there is an existence of latent factors affecting recycling behavior. This existence is because the statistical model partly explains the connection. Alternative factors should be investigated in further research since there are limited studies done on the topic. Conclusions: Considered benefits are for; the flooring industry as well as other industries and society at large. The understanding of enablers for influencing RECYCLING BEHAVIOR is one of the benefits of this study. Changes in arrangement and mobility of recycling stations, together with an increase of social norms and recycling policies, suggests being practical goals. Moreover, communicating these standpoints are important for companies to gain value. Nonetheless, protecting the environmental boundaries by decreasing the use of raw material in a growing global production market. Understanding how situational factors affect RECYCLING BEHAVIOR will help actors move towards more sustainable and circular acts. Regarding recycling among industries, this study can be used to understand how to gain more value in existing circular economy systems as well as waste management systems. Both economic value and ecological value can be determined, from putting waste material into new products instead of incinerating it. Future Research: Directions for future research include qualitative case studies, experimental testing, and models including internal factors, attitude, habits and subjective norms. Extending this thesis with other approaches will benefit to find further correlations and predictions regarding recycling behavior among companies. Further research should also include economic aspects of the material gained through recycling behavior.
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Fullana, Blanca. "Brand patrimony: on the hypertext of the brand asset and its corporate culture and identity principles accountability: a new context-paradigm perspective about one of today's most valuable organizational assets, the managing responsability it conveys and a recommended guide for relevant corporate communications functions and activity." Doctoral thesis, Universitat Pompeu Fabra, 2016. http://hdl.handle.net/10803/401586.
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The present investigation is an approach to brand value from a top-management perspective, asserting that a brand is not merely a commercial value portrayed by a product placed in a market; even less so, a public relations rhetoric avowing a political correctness, but rather a full-length ascribed patrimonial asset that conveys an organization’s cultural response to the societal issues within its activity-bound. In such, considering the brand as an intangible in-management attribute that is portrayed across the entire chain of productivity whilst influencing current and future innovation processes, in return.
Operating under a new context paradigm, the brand becomes patrimony (overall value), beyond –and not excluding- (financial) equity. In all, a hypertext practical vision on the attributions of the brand to signify knowledge-based corporate culture responsibility, amidst identity acknowledgement, multi-stakeholders engagement and reputation’s risk management and anticipation.
Focus of this research, sets forth to upgrade the brand as a significant element of business management, and not just of marketing, and shares guided contribution to the key tasks and tools currently at stake in the development of well-grounded corporate communications.La present investigació és un acostament al valor de la marca des de la perspectiva de la direcció general, afirmant que una marca no és un simple valor comercial; el d’un producte adreçat a un mercat -menys encara, una retòrica pública de correcció política- sinó més aviat un actiu patrimonial transversal que dona resposta, a través d’una identitat pròpia i d’una cultura d'organització -i per tant dins del seu àmbit d’actuació-, als debats i reptes de la societat local, però també global. En aquest sentit, considerant la marca com un intangible en la gestió, que es troba al llarg de tota la cadena de valor i productivitat i que té influència sobre els processos d'innovació actuals i de futur, que alhora en redundaran. Operant sota un nou paradigma de context, la marca es converteix en patrimoni (valor total), més enllà -i sense excloure- el brand equity1 (valor financer); ampliant les atribucions de la marca per significar-la sota una responsabilitat cultural corporativa (RCC)2 basada en el coneixement, en el reconeixement de la pròpia identitat corporativa, i involucrant i fent partícips a múltiples agents externs que permeten anticipar-se i gestionar els riscos que actuen sobre la reputació. L’aportació principal, fruit de la investigació, i basat en l’experiència empírica, situa a la marca com un element clau de la gestió empresarial, i no només del màrqueting, alhora que contribueix a donar pautes sobre les funcions practiques essencials que cal assolir des de la disciplina de la comunicació corporativa.
La presente investigación es una aproximación al valor de la marca desde la perspectiva de la dirección general, afirmando que una marca no es un simple valor comercial: el de un producto dirigido a un mercado; menos aún, el de una retórica pública, sino más bien, un activo patrimonial transversal que da respuesta, a través de una identidad propia y una cultura de organización (y por lo tanto dentro de un ámbito concreto de actuación), a los debates y retos pertinentes de la sociedad local, pero también global. En este sentido, considerando a la marca como un activo intangible en la gestión, que se encuentra a lo largo de toda la cadena de productividad y que tiene influencia sobre los procesos de innovación actuales y de futuro, que a su vez le redundarán. Operando bajo un nuevo paradigma de contexto, la marca se convierte en patrimonio (valor total), más allá -y sin exclusión del brand equity3 (valor financiero), ampliando las atribuciones de la marca para significarse bajo una responsabilidad cultural corporativa (RCC)4 basada en el conocimiento, en el reconocimiento de la propia identidad corporativa e involucrando y haciendo participes a múltiples agentes externos que permiten anticiparse y gestionar los riesgos que actúan sobre la reputación. La aportación principal, fruto de la investigación y basado en la experiencia empírica, sitúa a la marca como un elemento clave de la gestión empresarial, y no sólo del marketing, al tiempo que contribuye a dar pautas sobre las funciones prácticas esenciales que cabe desarrollar desde la disciplina de la comunicación corporativa.
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Sebyhed, Hugo, and Jacob Hoffstedt. "Is there a relationship between Corporate Social Resonsibility and Financial Performance? : Analysis of JP Morgan Chase & Co, UBS and SEB based onReturn on Average Assets and Return on Equityfrom 2002-2019." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448350.
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As banks have an extensive impact on the market economy while the continuous and ambiguous work for sustainability is more topical than ever before, our study analyses if corporate social responsibility has a positive, negative or no impact at all on the Financial Performance of banks. In particular, the banks of choice are JP Morgan Chase & Co, SEB and UBS. The dependent variables used to measure Financial Performance in this thesis were ROE and ROAA from the year 2002 to 2019. The independent variables were the pillars for the ESG Score, in particular, Environment, Governance and Social, with the control variable Total Assets. As a result, multiple regression analysis shows no significant results for the independent variables of interest. Thus, our study concludes that corporate social responsibility has no impact on the financial performances for the three banks.
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Tisell, Emmie, and Helander Stina Nilsson. "Lean, ett sätt att minska matsvinn? : En kvalitativ studie om styrningsverktyget leans möjligheter att minska matsvinn inom dagligvaruhandeln." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-130028.
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Bakgrund: Matsvinn har på senare tid fått stor medial uppmärksamhet samtidigt som konsumenters miljömedvetenhet har ökat. Matsvinn uppstår i hela produktflödet och anses vara ett stort miljöproblem samtidigt som det utgör en kostnad för företag. Det finns ett flertal identifierade reaktiva åtgärder för hur distributions- och butiksledet ska kunna minska detta. Däremot saknas kunskap beträffande orsaker för uppkomsten av matsvinn samt proaktiva åtgärder för att minska detta. Tidigare forskning pekar på att effektivisering av produkters flöde skulle kunna minska matsvinn. Stora livsmedelskedjor utomlands har implementerat styrningsverktyget lean för att effektivisera dess verksamhet samt minska dess matsvinn. På grund av bristen när det gäller forskning om proaktiva åtgärder samt implementering av lean-verktyg för att minska matsvinn krävs ytterligare studier för att undersöka verktygets möjlighet inom svensk dagligvaruhandel. Syfte: Syftet med denna studie är att redovisa faktorer som kan förklara uppkomsten av matsvinn av färskvaror inom dagligvaruhandeln. Vidare syftar studien till att redovisa en flödeskartläggning och en beskrivning av beställningsprocessen för att undersöka vilka verktyg inom styrningsverktyget lean som kan implementeras för att leda till en minskning av matsvinn. Genomförande: Studien är av kvalitativ karaktär och har en multipel fallstudiedesign. Dess empiri är insamlad från fyra organisationer inom dagligvaruhandeln där intervjuer utförts på både distributionsenheter samt livsmedelsbutiker. Sammanlagt har tolv respondenter intervjuats. Slutsats: Studien konstaterar att vissa styrningsverktyg inom lean kan implementeras på företag inom den svenska dagligvaruhandeln för att minska matsvinn. Däremot har en problematisk balansgång mellan minskat matsvinn och kund nöjdhet identifierats vilket hämmar matsvinnsreducering en. Vidare har studien gett praktiska tillvägagångssätt för att effektivisera distributions- och butiksledet. Dessa hjälpmedel ska användas för att reducera aktörernas matsvinn vilket leder till minskad negativ miljöpåverkan samt ökad lönsamhet.
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Bandžak, Richard. "Costs and benefits of reducing financing costs through corporate social responsibility." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201904.
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The dissertation thesis investigates the relationship between corporate social responsibility (CSR) and financial performance (FP) on the sample of 51 Eurozone banks over the period from 2008 to 2014. The investigation is based on a panel data regression analysing the financial data from Bankscope and the social performance data from CSRHub. Return on assets and the ratio of non-performing loans to total loans represent the measures of financial performance and are used as dependent variables. The results of this model have shown a positive and statistically significant CSR-FP relationship. It is argued that even though the results show statistical significance, they do not necessarily include such a strong informational value. This is caused by methodological limitations, such as potentially biased data on CSR, as well as by the theoretical ones. The main theoretical concern, detected in the dissertation thesis, is a need for redefinition of the banks' driving motives of engaging in CSR activities. Banks engaging in CSR activities for merely strategic reasons should be analysed separately on a firm-level as they may otherwise bias the empirical results. Another important aspect of the work was an argument that banks benefit from CSR mainly through the product differentiation. This could not have been tested empirically, but it is assumed that the product differentiation, for example through reputation enhancement, may play a significant role in boosting bank's profits.
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Crockett, Braden R. "The Impact of Tenants Default Risk and Transactional Variables on Value: An Empirical Model of Single Tenant Net Leased Retail Assets." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1055.
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I present an empirical model that is based upon the findings of both the conceptual and empirical models of previous research. I first control for independent property, location, macroeconomic and capital market specific variables on the dependent variables that takes on the form of both the cap rate and sales price. Next I introduce two new variables that represent the transaction constraint and the default risk of the tenant. I find that the variable market which represents the time an individual property is on the market is statistically significant and has a negative coefficient of when regressed on sales price and a positive coefficient when regressed on the cap rate. When the market variable is further broken into bins, I found that the time on the market does not negatively impact a property unless it is in fact on the market for over 2 years. When the variable representing a tenant’s default risk is regressed on the cap rate I found the tenants probability of default to be statistically significant with a negative coefficient. This result is counter intuitive and most likely represents the data set being controlled for investment grade credit rated tenants.
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Balkovič, Miroslav. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222518.
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The thesis assesses the financial and economic situation of the company Balky, s. r.o. based on selected methods of financial analysis. For financial analysis, business data is used from the period 2007 - 2009. It includes proposals of solutions to improve the current financial situation.
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Lind, William. "Meme Marketing to Fellow Kids." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-21862.
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Corporations attempting to enter the realm of memetic media often find themselves lost and embarrassed; the chaotic nature of meme culture as a global way of expression on the internet has proven difficult, and communities like Reddits r/FellowKids enact vernacular criticism on corporations who attempt to use memes in order to reach their target audience. This study aims to reach higher knowledge of successful corporate engagement in memetic media through a text analysis of discussions between users on Reddit and the interplay on Twitter where users engage in vernacular ways with the Wendy’s Twitter account. Drawing on branding theory and Goffman’s dramaturgical model, the study draws conclusions on how users of a vernacular community engages the Wendy’s Twitter account in different ways. It shows how an authentic identity is ascribed to the corporation through vernacular means, and how the prevalence of vernacular play forces the corporation to surrender message control in order to gain authenticity. It further suggests that an authentic corporate identity in vernacular communities requires the corporation not to act like one; preferring fast, playful communication rather than slow, institutional responses. Implying that the correct plan of action is not to have one, the study further understands the paradox of crafting a marketing strategy not based on controlled communication, and suggests further research into vernacular communities and citizen creative control in memetic media.
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Mylonas, Georgios. "The impact of IFRS on the analysts' information environment : the role of accounting policies and corporate disclosure." Thesis, Loughborough University, 2016. https://dspace.lboro.ac.uk/2134/23881.
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The thesis presents the results of a study on the impact of International Financial Reporting Standards on the analysts information environment. The analysis is concentrated on the role of specific IFRSs and corporate disclosure. The effect of IFRS adoption on the information asymmetry between firms and outsiders is examined through properties of analysts earnings forecasts. A contribution to the existing academic literature is made by examining the role of goodwill, intangible assets and acquisitions before and after IFRS adoption in Europe. The results show that the IFRSs for goodwill, acquisitions and intangible assets are related to improvements in the analysts information environment. Another contribution to knowledge is made by investigating the effect of corporate disclosure quantity on the analysts information environment before and after IFRS adoption. For this purpose, a new approach and text analysis technique to assess the impact of corporate disclosure quantity is developed. This involves the creation of a new custom dictionary and the collection of an extensive set of qualitative data. The results show that corporate disclosure quantity under IFRS, is related to improvements in the analysts information environment but that there are differences in this effect across European countries. The results also demonstrate that the improvements in the accuracy of analysts earnings forecasts are related particularly to disclosure concerning financial instruments and operating segments. Overall, the findings of the thesis suggest that the adoption of IFRS resulted in an increase in the quality of reported earnings, which is likely to derive from higher comparability of financial statements, enhanced transparency and an improved analysts information environment. It is also established that fundamental differences across countries remain after IFRS adoption and that the development and harmonisation of financial reporting standards alone are not sufficient to increase the quality of financial information and decrease information asymmetry between market participants.
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Kozhedubova, Zhanna. "Corporate governance and performance measures : the Spanish case." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/9116.
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Mestrado em FinançasCorporate Governance é um dos temas com maior interesse público pela importância demonstrada para a saúde económica das empresas e da sociedade em geral. A importância dele baseia-se principalmente pelo estabelecimento de regras que definem as relações entre os gestores, accionistas e membros de conselho de administração. Esta tese tem como objetivo investigar a relação entre desempenho da empresa e corporate governance das 62 empresas espanholas selecionadas da Bolsa de Madrid no intervalo de tempo entre 2005 e 2012. Neste estudo foram usados três tipos de variáveis de desempenho, Financeiro (Retorno de Capital), de Mercado (Retorno das Acções) e Operacional (Retorno dos Ativos). Para o efeito utilizou-se um modelo de regressão linear com dados em painel. No final deste estudo concluímos que variáveis de Corporate Governance tais como: concentração de accionista, número de membros no conselho de administração, número de membros independentes têm forte impacto sobre o desempenho da empresa.
Corporate governance has been one of the subjects with a strong public interest because of its apparent importance for the economic health of corporations and society in general. His importance sets especially on definition of the relationship be-tween management, board directors and shareholders. This study researches the relationships among firm performance and the corpo-rate governance measures for 62 Spanish firms between 2005 and 2012. We use three types of firm performance variables, the Financial (Return on Equity), the Market (Stock Return) and the Operating (Return on Assets). For this purpose we have used a linear regression model with panel data. This analysis led to the conclusion of those corporate governance variables like shareholder concentration, number of independent board members and number of board members have strong influence on the firm.
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Santos, Alexandre Alberto Werlang dos. "Avaliação de empresas com foco na apuração dos haveres do sócio retirante, em face da jurisprudência dos tribunais pátrios : uma abordagem multidisciplinar." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/79101.
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Este estudo visa demonstrar o modelo de avaliação de empresa adotado pelo Judiciário Brasileiro, para fins de apuração dos haveres do sócio retirante, modelo este que reflita o entendimento majoritário da jurisprudência Brasileira. O sócio retirante ou dissidente é aquele que se retira da sociedade por vontade própria, por exclusão dos demais sócios, por morte, por falência do sócio, ou em decorrência da penhora judicial das quotas sociais do sócio. Avaliar uma empresa é uma tarefa difícil, eis que as empresas representam um conjunto de ativos e passivos; sendo que existem inúmeros ativos e passivos intangíveis de difícil mensuração. A lei brasileira dispõe que os haveres do sócio retirante serão apurados por um balanço especial para esse fim. Esse balanço é denominado de balanço de determinação. O balanço de determinação equivale a um balanço patrimonial, nos moldes da contabilidade tradicional, que será apurado na data da resolução da sociedade em relação ao sócio retirante. O balanço de determinação equivale a um balanço patrimonial, nos moldes da contabilidade tradicional, que será apurado na data da resolução da sociedade em relação ao sócio retirante. Segundo a jurisprudência dos Tribunais pátrios, o balanço de determinação deverá contemplar os ativos e passivos intangíveis. Os ativos intangíveis estariam contemplados no fundo de comércio, segundo a jurisprudência dos Tribunais. Existem vários modelos de avaliação de empresas a serem aplicados, sobretudo os modelos apresentados pela ciência econômica, contábil e financeira. O modelo de avaliação de empresas baseado no fluxo de caixa descontado é método mais utilizado pelos peritos avaliadores de empresas. A legislação vigente permite que os sócios possam pactuar no contrato social qualquer critério de avaliação de empresa, para fins de apurar os haveres do sócio retirante. Identificando o modelo adotado pelo Judiciário Brasileiro, quiçá o presente estudo poderá na solução dos conflitos societários e assim contribuir com o Poder Judiciário, no sentido de reduzir o número de processos que tanto oneram a sociedade Brasileira.This study aims to demonstrate the assessment model adopted by the Brazilian judiciary company, for purposes of calculating the assets of the migrant partner, this model that reflects the prevailing understanding of Brazilian law. The migrant or dissident shareholder is one who withdraws from society by choice, by exclusion of the other partners, through death, bankruptcy partner, or as a result of judicial pledge of the shares of the partner. Evaluate a company is a difficult task, behold companies represent a set of assets and liabilities, and there are numerous intangible assets and liabilities are difficult to measure. Brazilian law provides that the assets of the migrant partner will be calculated by a special balance for this purpose. This balance is called balance determination. The balance of determination equals a balance sheet, along the lines of traditional accounting, which will be determined on the date of the resolution of the company in relation to socio retirante. O balance determination equals a balance sheet, along the lines of traditional accounting, which will be determined the date of the resolution of the company in relation to socio retirante. According to the jurisprudence of the courts patriotic, balance determination must include intangible assets and liabilities. Intangible assets were included in goodwill, according to the jurisprudence of the courts. There are various models of business valuation to be applied, especially the models presented by economics, accounting and finance. The evaluation model based companies in the discounted cash flow method is mostly used by business appraisers. Current law allows the partners can collude on any social contract evaluation criteria of business for purposes of ascertaining the assets of the partner retirante. Identifying the model adopted by the Brazilian judiciary, perhaps the present study may in resolving corporate conflicts and thus contribute to the judiciary, in order to reduce the number of processes that encumber both the Brazilian society.
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Burman, Simon, and Gabriel Demirel. "A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?" Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52822.
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Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. Therefore, a study to bring a comprehensive clarification of the accounting item is required where this study attempts to achieve this objective by studying the acquirers’ perceptions of goodwill. First was a thorough theoretical background established that compiles a wide collection of relevant literature on goodwill. Then were semi-structured interviews conducted with top managers of nine different parent companies who had recently made a corporate acquisition. Based on the most salient perceptions derived from the empirical data in relation to the comprehensive theoretical background, this study obtained the following findings. Goodwill can be understood through three central aspects: the underlying objective reality as an intangible asset, the PPA process and the subsequential measurement process. In relation to the two latter aspects could a fourth aspect of managers’ influence be derived. In an overarching integration, these four aspects could be synthesized into a final holistic model of the accounting item goodwill. This model iii ultimately represents a comprehensive understanding of the current accounting item goodwill in financial statements based on the perceptions of acquirers. The findings of this study can be used to bring clarity to the users of financial statements when interpreting goodwill and therefore potentially increase its perceived relevance. Foremost can this study’s holistic model be used as a guideline for future research to further elaborate on the understanding of goodwill and generate improvements to its current accounting design.
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Avramidou, Sara, and Maria Tellstedt. "The Management of CSR within the plastic industry : A study of plastic producing companies within the Gnosjö region in Sweden." Thesis, Jönköping University, Internationella Handelshögskolan, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48506.
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Background: The matter of Corporate Social Responsibility (CSR) has more and more become a topic of interest today. As the concept has gained attention, the emphasis on its different concepts has shifted from the focus lying on the social responsibilities, to being more about the environmental responsibilities and impact of companies. Although the attention put on CSR and the environment has increased, an increase in the amount of plastic waste is still seen in the world. In Sweden, corporations accounts for as much as 50% of the total amount of plastic waste every year. Purpose: The purpose of this thesis is to analyse the management of environmental Corporate Social Responsibility in plastic producing companies, specifically the management of CSR within the Gnosjö region in Sweden Method: This qualitative study involves multiple case studies primarily based on semi-structured interviews with managers of plastic producing companies in the Gnosjö region of Sweden. Findings: The study showed that plastic companies are challenged in several ways, like re-using their production waste, caring for their employees, switching to more sustainable energy sources, and adhering to sustainable standards. Thus, companies’ goals are required to satisfy environmental demands by positioning their CSR-work towards customers’ environmental needs. Conclusion: This thesis conclude that companies’ have different views on the meaning of CSR. It was found that sales and profit were the main motivators of adopting CSR practices, followed by some ethical aspects. Companies will continue to experience an increased demand for recycled plastics and that the importance of CSR will persistently grow. New knowledge demands the development of new materials and better strategies for recycling.
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Baudlot, Fanny, and Emil Engholm. "Attitudes towards corporate environmental responsibility among future business leaders : A field study on students in Denpasar, Indonesia." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21693.
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This is a quantitative case study in which attitudes towards Corporate Environmental Responsibility (CER) among management students at Udayana University in Denpasar on the island of Bali in Indonesia, have been investigated. The aim of the study is to investigate the attitudes towards CER among future business leaders in Bali. In the study, 199 students have answered a questionnaire to map out the students' attitudes, perceived control, subjective norms and intentions towards CER. These variables are part of Ajzen's Theory of planned behavior, whose goal is to measure an individual's intentions to predict behaviors. The result of the study showed that the students have a very positive attitude towards CER. The collected data indicates that the students feel that they would have the control to implement sustainable practices at their future employers, that people close to them expect them to do so and that the students have intentions to implement environmentally friendly measures at their future workplace.Detta är en kvantitativ fallstudie där attityder mot Corporate Environmental Responsibility (CER) bland management-studenter på Udayana University i Denpasar på ön Bali i Indonesien, har undersökts. Målet med studien är att undersöka attityderna mot CER bland framtida företagsledare på Bali. 199 studenter har i studien fått besvara en enkät för att kartlägga studenternas attityder, upplevda kontroll, subjektiva norm samt intentioner mot CER. Dessa variabler ingår i Ajzens Theory of planned behavior vars mål är att mäta en individs intentioner för att förutsäga beteenden. Resultatet av studien visade att studenterna har en väldigt positiv inställning mot CER. Den insamlade datan tyder på att studenterna upplever att dem skulle ha kontrollen att implementera hållbara arbetssätt hos deras framtida arbetsgivare, att folk i deras närhet förväntar sig att dem gör det, samt att studenterna besitter intentioner att implementera miljövänliga åtgärder på deras framtida arbetsplats.
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Artoni, Fabio Luizari. "Reputação corporativa e desempenho financeiro: uma análise do contexto brasileiro." Universidade Presbiteriana Mackenzie, 2008. http://tede.mackenzie.br/jspui/handle/tede/713.
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Previous issue date: 2008-09-04The concept of corporate reputation is often used to represent a group of intangible assets. Some of them are: the company s brand, its product s quality, the motivation and knowledge of its employees and its main clients. We can notice that, through the review of corporate reputation s literature, there are many different views about the concept reputation and hardly an agreement about its definition or measurement. However, the different lines of research regarding this theme reinforce the longitudinal characteristic of the concept and the need of its careful management by every and each company, knowing that many studies point out the possible interference on its financial performance. This study aim to comprehend if there is an influence of the reputation in the companies financial performance. The methodology chosen was the usage of the theory of social expectations for measurement, being the execution and evaluation applied through the market research performed by the magazine CartaCapital/InterScience As empresas mais admiradas do Brasil , which presents attributes similar to the ones reported by the theory. This choice was considered mainly due to the intention to evaluate historical data that would agree with the longitudinal characteristic of this concept. The extracted data refer to companies from 39 different sectors, all of them operating in Brazil. Regarding the financial performance s evalutation, was used as measurement the Return on Assets, obtained through the Economática database and the publication of the Balanço Anual of Gazeta Mercantil journal. This research applied a multilevel analysis which proves to be the most complete when compared to the traditional statistics techniques, because it considers the data hierarchy. It was identified an important influence of reputation in the performance of the firm. The gain of one position in the reputation ranking of CartaCapital meant an improvement of 0,24 percentual points in the annual performance of the company, which is means a significant improvement and demand of the company s bord an attention for the management of both variable together. Considering the fact that only the best companies in it s sector are considered in this sample (sample cut realized by the CartaCapital itself), this findings seams more relevant. The usage of secondary database reflects the study s limitation. It is suggested, for future studies, the usage of a larger sample of stakeholders to verify the impact of reputation, keeping the longitudinal profile of the analysis.
O conceito de reputação corporativa é muitas vezes utilizado na representação de um grupo de ativos intangíveis dentre os quais estão: a marca da empresa, a qualidade de seus produtos, a motivação e conhecimento de seus funcionários e a carteira de clientes. Nota-se, por meio da revisão da literatura sobre reputação corporativa, que há distintas visões sobre o construto de reputação e constata-se que não há consenso sobre sua definição ou sobre sua forma de mensuração, embora suas linhas de pesquisa reforcem o caráter longitudinal do construto e a necessidade de seu gerenciamento cuidadoso por parte da empresa visto a existência de muitos estudos apontando a possível interferência dela no desempenho financeiro. Este trabalho busca compreender se há influência da reputação no desempenho financeiro das empresas. A opção metodológica realizada para este estudo foi a utilização da teoria de expectativas sociais para definição de reputação corporativa e sua mensuração por meio da pesquisa realizada pela CartaCapital/InterScience, As empresas mais admiradas do Brasil , por apresentar avaliação de atributos equivalentes aos reportados pela teoria. A escolha foi ponderada pela intenção de avaliar dados históricos que corroborassem com a característica longitudinal do construto. Os dados extraídos foram referentes a empresas de 39 setores, com operação no Brasil. No que se refere à mensuração de desempenho financeiro, utilizou-se como medida de desempenho financeiro o retorno sobre ativos, obtidos por meio da base Economática e da publicação Balanço Anual da Gazeta Mercantil. Analisaram-se os dados sob a perspectiva multinível que, quando comparada às técnicas estatísticas tradicionais, mostra-se mais complexa e completa por considerar a hierarquia dos dados. Com esta análise, identificou-se uma importante influência da variável reputação no desempenho financeiro das empresas. O ganho de uma posição no ranking de reputação da CartaCapital apresentou melhora de 0,24 pontos percentuais no desempenho anual da empresa, o que é significativo e demanda que as empresas considerem ambas as variáveis, reputação e desempenho, na gestão de seus ativos. Quando pondera-se o fato de que apenas constam nesta amostra as empresas de melhor desempenho nos seus setores, recorte realizado pela CartaCapital, este resultado torna-se ainda mais expressivo. O uso de dados secundários refletem uma limitação do estudo, a partir de onde sugere-se, para estudos futuros, a utilização de uma amostra mais ampla de stakeholders mantendo a característica longitudinal de análise.
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Flídrová, Hana. "Vybrané skupiny nákladů v základu daně z příjmů - leasing versus odpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77043.
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This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.
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Ferreira, Miguel Saraiva de Azambuja Frazão. "Relação da performance do imobiliário com a performance empresarial na distribuição alimentar europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19007.
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Mestrado em Ciências EmpresariaisOs estudos realizados até ao momento, sobre o impacto do imobiliário na gestão empresarial, têm-se focado nas estratégias da sua gestão e baseado na propriedade do imobiliário corporativo. Tal, não reflete na plenitude a gestão de todo o imobiliário corporativo, nomeadamente no sector da distribuição alimentar, dado ser prática corrente a utilização de leasings operacionais, o que até ao momento, devido a regras contabilísticas, tem levado a que os compromissos com os mesmos não sejam contabilizados em balanço. Este estudo, procurou através da utilização do capital investido, internar esses compromissos com leasings, e proceder a uma análise de rácios para identificar a relação existente entre a performance da gestão do imobiliário e a gestão empresarial . Para tal, recorreu-se ao conceito de rentabilidade de ativos, procedendo-se à desagregação deste rácio em margem operacional, rotação do capital investido e capital investido por área de vendas e estudando posteriormente as suas relações. Os resultados sugerem a existência de uma relação entre a qualidade do portfólio imobiliário e a rentabilidade empresarial, operando o sector em termos normais, entre 3.64% e 7.88% de rentabilidade do capital investido. Para avaliação dessa performance empresarial, recorreu-se ao Economic Value Added , que quando analisado em função da rotação do capital investido, indica que existe uma relação positiva, onde resultados supra-normais positivos terão maior probabilidades de serem atingidos com a melhoria da performance da gestão do imobiliário corporativo.
The studies developed till the moment, on the impact of real estate in the corporate management, have focused on the strategies regarding its management and its property. This, doesn't reflect all the range of the corporate real estate management, particularly on the retail (grossery and food) sector, due to the common practice of using operational leasing's, which till the moment , haven't seen its commitments being incorporated on the balance-sheet, due to accounting rules. This study has tried using Invested Capital to incorporate those leasing commitments and proceed to a ratio analysis, to identify the relationship, between corporate real estate management performance, and corporate performance. To do so, it was used the return on assets ratio, disaggregating it into operating margin, invested capital turnover and invested capital per sales area and studying their relationships. The results suggest the existence of a relationship between the sales area portfolio and the firm's profitability; with the sector, in normal terms, operating between 3.64% and 7.88% of return on invested capital. For the assessment of that performance, it was used the Economic Value Added indicator, that, when analyzed in conjunction with the invested capital turnover, has point to the existence of a positive relation, where economic profits will have a better chance of being achieved with the enhancement of the corporate real estate management
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Malíková, Klára. "Výsledek hospodaření versus daňový základ v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150126.
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The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.
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Bluffstone, Zoe. "Seeking Redemption in a World of Waste: A Comparative Analysis of Bottle Deposit Systems and Campaigns and a Consideration of Their Comprehensive Sustainability." Oberlin College Honors Theses / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin1462983935.
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Askenbäck, Andreas, and Sofi Sverin. "Sambandet mellan intellektuellt kapital och finansiell prestation : En kvantitativ studie på svenska börsnoterade företag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-30045.
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Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan intellektuellt kapital och finansiell prestation. Ett delsyfte är att undersöka om det finns någon skillnad i andelen intellektuellt kapital hos företag i kunskapsbaserade branscher jämfört med företag i icke kunskapsbaserade branscher. Metod: Detta är en kvantitativ studie på företag som är börsnoterade på Nasdaq OMX Stockholm. Studien genomförs på totalt 307 företag, efter bortfall. Datan samlas in från företagens årsredovisningar från 2017 med hjälp av Thomson Reuters Datastream. I studien utförs en korrelationsanalys, multipel regressionsanalys och ett oberoende t-test. Resultat och slutsats: Studiens resultat visar att det finns ett svagt positivt samband mellan intellektuellt kapital och finansiell prestation som är icke signifikant och därför kan bero på slumpen. Resultatet visar också att företag i icke kunskapsbaserade branscher besitter en större andel intellektuellt kapital än företag i kunskapsbaserade branscher. Uppsatsens bidrag: Studiens bidrag är att det finns ett svagt positivt samband mellan intellektuellt kapital och finansiell prestation som dock inte är signifikant. Vidare är bidraget att företag i icke kunskapsbaserade branscher besitter mer intellektuellt kapital än företag i kunskapsbaserade branscher. Förslag till vidare forskning: Vårt förslag till vidare forskning är att använda en annan indelning av kunskapsbaserade och icke kunskapsbaserade branscher. Med tanke på svårigheterna att mäta intellektuellt kapital kan också ett annat mått på intellektuellt kapital användas i vidare forskning.Aim: The aim of the study is to investigate whether there is a relation between intellectual capital and corporate performance or not. Another aim of the study is to investigate if there is any difference in the portion of intellectual capital between companies belonging to knowledge based industries and companies belonging to non knowledge based industries. Method: This is a quantitative study on companies listed on Nasdaq OMX Stockholm. Data from 307 companies were used in this study, and the data were collected from the companies annual reports from 2017 using Thomson Reuters Datastream. This study applies a correlation analysis, multiple regression analysis and an independent t-test. Result and conclusion: The study shows a weak positive relationship between intellectual capital and corporate performance which is not significant which means it could depend on coincidences. The result also shows that companies in non knowledge based industries possess more intellectual capital than companies in knowledge based industries. Suggestions for further research: Our suggestion for further research is to use a different classification of knowledge based and non knowledge based industries. Due to the difficulties of measuring intellectual capital a different measure of intellectual capital can be used in further research. Contribution of the thesis: The contribution of the study is that there is a weak positive relation between intellectual capital and corporate performance which is not significant. Furthermore, companies in non knowledge based industries possess more intellectual capital than companies in knowledge based industries.
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Fercoq, Alain. "Contribution à la modélisation de l’intégration lean green appliquée au management des déchets pour une performance équilibrée (économique, environnementale, sociale)." Thesis, Paris, ENSAM, 2014. http://www.theses.fr/2014ENAM0004/document.
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Depuis les années 80, les entreprises des pays développés sont confrontées à une concurrence de plus en plus acérée. Dans ce contexte, l'adoption du Management Lean s'est généralisée. Il vise à accélérer les flux, à réduire les non valeurs ajoutées, dans le cadre d'un processus d'amélioration continue. Par ailleurs, depuis les années 90, le développement durable suscite un intérêt croissant. La responsabilité sociétale des entreprises (RSE) est la contribution des entreprises aux enjeux du développement durable. La démarche consiste pour les entreprises à prendre en compte les impacts sociaux et environnementaux de leur activité pour adopter les meilleures pratiques possibles et contribuer ainsi à l'amélioration de la société et à la protection de l'environnement. Cette étude positionne l'intégration Lean Green au service d'une stratégie de Responsabilité Sociétale de l'Entreprise (RSE). Un premier modèle stratégique Lean Green donne un cadre structuré pour des développements scientifiques ciblés, priorisant telle ou telle performance. Une segmentation selon la performance majeure impactée (économique, sociale) au-delà de la performance environnementale et le périmètre (interne / externe à l'entreprise), est proposée. Quatre stratégies se dégagent alors : l'éco-efficience, l'éco-responsabilisation, l'éco-partenariat, l'éco-solidarité. Chaque stratégie répond à des parties prenantes spécifiques de l'entreprise. Pour l'éco-efficience, une étude quantitative (plan d'expérience) hiérarchise les facteurs impactant la minimisation des déchets en Production et montre l'intérêt d'associer les 2 méthodes : les « 7 muda » du Lean et la hiérarchie 3R (Réduire, Réutiliser, Recycler) du Green. L'exploitation d'une « matrice Lean 3R » est même souhaitable. Pour l'éco-responsabilisation, un modèle de Management Visuel de l'Eco-Performance (MVEP), évalué qualitativement (recherche-intervention) améliore un indice de motivation. Il est révélé que l'intégration d'une dimension écologique dans l'animation d'une performance économique, est favorable à son améliorationSince the 80s , companies in developed countries are facing with competition increasingly sharp . In this context, the adoption of lean management has become widespread. It aims to speed up the flow , to reduce non- value added , as part of a continuous improvement process. Moreover, since the 90s , sustainable development is a growing interest . Social responsibility (CSR) is the business contribution to sustainable development issues. The approach is for companies to take into account the social and environmental impacts of their business to adopt the best practices and contribute to the improvement of society and the protection of the environment. This study positions the integration Lean Green serving a strategy Corporate Social Responsibility (CSR) . A first strategic Lean Green model gives a structured framework for targeted scientific developments, prioritizing a particular performance. Segmentation according to the impacted (social, economic) major performance beyond environmental performance and the scope (internal / external to the company) , is proposed. Four strategies emerge then : eco-efficiency , eco-responsibility , eco-partnership , eco- solidarity. Each strategy responds to specific stakeholders of the company. For eco-efficiency, a quantitative study (design of experiment) prioritizes the factors affecting the minimization of waste in production and demonstrates the value of combining the two methods : the Lean "7 muda " and the Green 3Rs hierarchy ( reduce, Reuse, Recycle). Operating a "matrix Lean 3R " is desirable. For eco-responsibility, a model of Visual Management of Eco-Performance (VMEP), evaluated qualitatively (intervention research) improves an index of motivation. It is revealed that the integration of environmental considerations into the animation of economic performance , is in favor of improving
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Hakkala, Katariina. "Essays on restructuring and production decisions in multi-plant firms." Doctoral thesis, Handelshögskolan i Stockholm, Samhällsekonomi (S), 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-555.
Full textAbstract:
This thesis consists of four self-contained essays. The common theme of the essays is the behavior of multi-plant firms. An underlying idea in all four of them is that firms possess intangible assets such as management skills and organizational expertise, technological knowledge, marketing know-how and better access to finance capital or natural resources. These assets are typically specific to the respective firm. Due to market imperfections and failures, firms tend to internalize the advantages of firm-specific assets and exploit them themselves rather than sell or lease them to other firms. For instance, intangible assets are often joint inputs in the sense that knowledge developed by one unit can be transferred to another unit within the same firm at a low cost and without diminishing the amount of knowledge available to the first unit. Furthermore, the assets are typically only partly appropriable by their owner, and the market transactions of the assets are hampered due to information asymmetries between a potential buyer and seller. The literature on multinational firms emphasizes the role of intangible firm-specific assets in creating ownership advantages that, together with location and internalization advantages, explain the pattern of foreign direct investments. The essays in this thesis are based on the view that the ownership advantages created by firm-specific assets are the "raison d'etre" of large multi-plant firms. The existence of such assets is assumed to create multi-plant economies of scale and give incentives to make better use of capacity or overheads to gain advantage in size, economies of interdependent activities, integration and/or diversification. Rather than studying the international aspects of firms with intangible assets, the first three essays empirically explore different aspects of multi-plant firm behavior in domestic markets. This analysis has been made possible by the access to unique plant-level data on the thirty largest multinational manufacturing corporations in Sweden. The sample corporations play an important role in the Swedish economy. For instance, the thirty corporations account for about 70 percent of aggregate industrial R&D in 1999. This should be compared with their share of total manufacturing employment, which was about 30 percent during the period of study. The first essay examines the sources of productivity growth within multi-plant firms and particularly emphasizes the role of external restructuring and ownership changes in explaining why multi-plant firms may sustain higher productivity growth as compared to single-plant firms. The second and the third essay explore the idea that large multi-plant corporations exploit their ownership advantages when acquiring partial- and full-firm assets. The second essay analyzes whether technological intangible assets may explain transfers of productive capacity from acquiring corporations to their target. The third essay explores the idea that multi-plant corporations search for targets matching their firm-specific organizational capabilities when acquiring corporate assets. Uncertainty about the matching outcome explains why some acquisitions end in divestitures. However, the likelihood of a "good" match is expected to increase in the buyer's organizational capabilities. The fourth essay, coauthored with Karolina Ekholm, extends the analysis to encompass the international aspects of multinational firms. In this essay, we develop a theoretical model analyzing the localization decisions of multi-plant firms beyond the national borders. More specifically, we develop a two-country model where firms can choose to separate their innovative activities generating an intangible asset from the production of the final good. In our model, there are two agglomeration forces: knowledge spillovers associated with R&D and backward and forward linkages associated with high-tech production. We analyze how the interplay of these forces affects the localization decisions of the firms.Diss. Stockholm : Handelshögsk., 2003