Thèses : « Altman »

1

Hicken, Walker. « Altman...now, more than ever : social conflict in the films of Robert Altman ». [Tampa, Fla] : University of South Florida, 2009. http://purl.fcla.edu/usf/dc/et/SFE0003120.

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Martin, Sean S. « A Fregean Response to Moore and Altman ». Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/philosophy_theses/77.

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In this paper I give a thorough account of the history of the open question argument. I have provide Moore’s original impetus for it and its traditional formulation. I then examine the Cornell Realists’ objection to that original formulation and showed that their objection does indeed show the open question argument to be incorrect in its conclusions. Having presented the history of the open question argument and having assessed the most challenging objections to it, I turn to Andrew Altman’s powerful reconstruction of the open question argument in order to see how well, if at all, it sidesteps the objections leveled against the classical formulation. I then argue that while Altman does present the most coherent defense of the open question argument available, I conclude that insofar as he has rested upon a commitment to Carnap's philosophy of language over a Fregean semantic and an untenable rendering of post-Kripkean philosophy of language as it concerns rigid designation, we must reject his reformulation. Given that rigid designation itself undermines Altman’s position, I conclude that the open question is still in need of a defense before it can regain its position as a major player in the discipline of ethics.

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Setoaba, Mabule. « A comparative study between Altman Z-Score and verifier ». Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59769.

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The identification of reliable early warnings signs which encompass qualitative and quantitate inputs to business distress and failure prediction could reduce the incidence of business failure if companies take corrective action early enough as the signals of distress emerge. The concept of verifier determinants as early warning signs of business failure and distress as introduced by Holtzhauzen & Pretorius (2013) has largely been theoretical and unexamined in terms of the methodology's ability to identify business distress. The performance of the model is tested against the well-established Altman Z-Score model of prediction. This study tests the consistency of the classification of companies as falling, grey and nonfailing by applying the Altman Z-Score model and the verifier determinants theory to a sample 38 JSE listed companies. 19 Suspended companies were selected and matched with another 19 companies of similar size and operating in the same industries. The consistency of the classifications was tested via a simple measure of percentage agreement using a cross tabulation, then a Cohen Kappa coefficient was applied to test for agreement over and above agreement by chance. The study further applied a Spearman correlation coefficient to determine the level of association between the results produced by the two models. The findings of the study indicate a statistically significant association between the Altman ZScore and the aggregate score of default as calculated through the application of verifier determinants theory. The study further identifies two verifier determinants (i) Late submission of financial information and (ii) Underutilisation of assets which have the strongest association with the Altman model and overall aggregate score of default. We argue that these individual verifier determinants could be used as a proxy for the overall model to monitor the risk of company distress
Mini Dissertation (MBA)--University of Pretoria, 2017.
zk2017
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted

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Gega, Ilda <1995&gt. « Bankruptcy Analise of Italian Startups : Altman Z - Score Model ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/21660.

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The Altman Z-score model has been used to predict the bankruptcy of a company since the late 1960s. The formula, developed by Edward I. Altman, was used in this dissertation to speculate the financial distress of companies, using as a sample a certain number of Italian startups. Since the formula has been adapted over the years to different types of companies, this thesis uses the formula for privately owned companies, also called Z'. In essence, the coefficients have different values and in this model the variable X4 with the market value of equity has been replaced by the book value of equity (1983). The startups were selected based on the available data they had published in the Aida (BvD) database. The selected companies have available data to perform an analysis of at least the last five years. The methodology of selecting the companies and the way their data were analyzed are discussed and presented in the different chapters of this dissertation. At the end, conclusions are drawn by examining the figures and the results for each company.

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Trovão, Flávio Vilas-boas. « O Exército Inútil de Robert Altman : cinema e política (1983) ». Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/8/8138/tde-16112010-141514/.

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O filme O Exército Inútil, realizado no ano de 1983 pelo diretor americano Robert Altman é a adaptação cinematográfica do texto dramatúrgico de David Rabe intitulado Streamers. A partir das discussões sobre a relação entre Cinema e História, a análise do filme se direcionou para as questões políticas e sociais presentes na obra, articulando-as com o contexto histórico e social nos Estados Unidos no início dos anos 1980. O filme refere-se ao momento profissional em que Robert Altman encontrava-se com dificuldades para realizar seus projetos junto à indústria cinematográfica americana, o que o levou a atuar em produções de menor orçamento, veiculadas, principalmente, em festivais de cinema nos Estados Unidos e na Europa. O Exército Inútil narra a história de quatro recrutas e dois sargentos que se encontram em uma caserna do exército americano, aguardando o envio para o Vietnã. Ao longo da trama, os conflitos raciais e sexuais acabam por conduzir o grupo a um final trágico, com a morte de duas personagens e a prisão de outra. Relacionando as situações retratadas no filme, estabeleceram-se as temáticas que conduziram este estudo, privilegiando as questões referentes aos conflitos raciais e homossexuais nos Estados Unidos no início dos anos 1980. Nessa época, Ronald Reagan tornou-se presidente da República e, com apoio de políticos conservadores, iniciou um processo de diminuição dos recursos federais destinados aos programas sociais de amparo aos pobres e grupos representantes das minorias no país, ao mesmo tempo em que privilegiava o incremento da indústria bélica. A partir desse contexto, foram examinados os efeitos dessa política nas comunidades negras dos Estados Unidos, que se encontravam sob pressão política e social. Simultaneamente aos cortes nos serviços públicos, observou-se a ampliação da presença dos negros entre a população carcerária, revelando o caráter conservador daquelas medidas. O implemento de tais políticas para as comunidades homossexuais nos Estados Unidos, nos primeiros anos da década de 1980, foi analisado a partir proliferação da AIDS, cujas causas eram ainda desconhecidas, bem como seus impactos. Como resultado ocorreu a mobilização da própria comunidade pelo controle da síndrome e a tentativa de barrar seu avanço. Nesse contexto, o filme foi interpretado como uma forma de representação dos conflitos sociais que vinham se operando na sociedade americana, na época de sua produção e exibição. A indústria cinematográfica americana também foi favorecida pelas políticas conservadoras do período e privilegiou um modelo de produção que tinha como principal característica a utilização de efeitos especiais e intensa divulgação, o que elevava os custos e exigia retornos financeiros cada vez mais vultosos. Diante desse quadro, o filme O Exército Inútil, além de representar os conflitos políticos presentes na sociedade americana da época, refere-se, também, aos processos de mudanças que vinham ocorrendo em Hollywood desde os finais da década de 1970 e que, naquele momento, refletiam-se nos trabalhos de Robert Altman. O filme, portanto, foi entendido como uma obra que dialoga com as transformações políticas ocorridas nos Estados Unidos no início dos anos 1980.
Streamers, film made by the American director Robert Altman in 1983 is a screen adaptation of the play Streamers by the playwright David Rabe. Based on discussions on the relationship between the cinema and History, the analysis of the film was oriented to political and social issues raised in it, linking them to the American historical and social context at the beginning of the 1980s. The film refers to the professional moment in which Robert Altman was facing difficulties to accomplish his projects along with the American cinematographic industry, what led him to operate with small budget productions, released mainly in film festivals in the United States and Europe. Streamers tells the story of four recruits and two sergeants in American army barracks, waiting to be sent to Vietnam. In the plot development, racial and sexual conflicts end by leading the group to a tragic end, in which two characters die and another one is sent to prison. By relating the situations portrayed in the film, one established the issues which gave rise to this study, focusing on those concerning racial and homosexual conflicts in the United States at the beginning of the 1980s. At that time, Ronald Reagan became president and, with the support of conservative politicians, began the process to reduce the federal resource programs meant for social support of the poor and minority groups in the country, and at the same time he furthered the increase of the strategic war industry. Based on such a context, one assessed the effects of such a policy in the American black communities which were put under political and social pressure. At the same time in which public budget cuts were made, there was an increase in the number of Negroes put in jail, what showed the impact of the conservative character of such steps. The implementation of such policies concerning homosexual communities in the United States at the beginning of the 1980s was analyzed based on the spread of Aids, whose causes as well as impacts were still unknown. As a result, there was a community mobilization to control the syndrome of Aids and the attempt to stop its spread. Within that context, the film was enacted as a means to portray the social conflicts under way in American society at the time of its production and exhibition. The American cinematographic industry was also favored by those conservative policies and gave priority to a production model characterized by the frequent use of special effects [FX], and world-wide release, what increased the film budget and demanded bulky ticket-office reward. In face of such a picture, the film Streamers, besides presenting the political conflicts within the American society of that time, also refers to the process of changes brought about in Hollywood since the end of the 1970s and which, at that time, affected Robert Altmans work. Therefore, the film was viewed as a work which holds a dialog with the political changes occurred in the United States at the beginning of the 1980s.

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Tanaka, Elder Kôei Itikawa. « Jazz, indústria cultural e política em Kansas City, de Robert Altman ». Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/8/8147/tde-11102011-093123/.

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O objetivo dessa dissertação é compreender de que maneira se relacionam três elementos presentes na narrativa de Kansas City (1996), do cineasta Robert Altman. Em primeiro lugar o jazz, cuja utilização vai além da concepção tradicional de música como trilha sonora em filmes; em segundo lugar, a imitação de modelos da indústria cultural, que aparece configurada nas personagens Blondie e Johnny O\'Hara; e em terceiro lugar, o cenário político, tanto da narrativa como da produção da obra respectivamente, as décadas de 1930 e 1990 do contexto norte-americano.
This research aims at understanding how three elements of Robert Altman\'s Kansas City (1996) are related to each other. In the first place the jazz, which is not used as mere soundtrack in this film; in the second place the imitation of culture industry models, personified in the characters Blondie and Johnny O\'Hara; and in the third place the political scenario, concerning both the narrative and the production of the film respectively the 1930s and the 1990s in the north-american context.

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Altman, Doron Ilana [Verfasser], et Admiʾel [Akademischer Betreuer] Kosman. « שאלת ההזרעה המלאכותית בספרות השו"ת / Ilana Altman Doron ; Betreuer : Admiʾel Kosman ». Potsdam : Universität Potsdam, 2017. http://d-nb.info/1219077569/34.

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KITTUR, ASHA HARSHAVARDHAN. « Effectiveness of the Altman Z-Score model : Does the Altman Z-Score model accurately capture the effects of Non-Performing Assets (NPA) in the Indian banking sector ? » Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86144.

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The aim of this study is to measure the effectiveness of Altman’s Z-Score model using Non-performing assets (NPA) as a benchmark stability indicator. To do that, this paper examines if Altman’s Z Score Models capture the decline in financial health of the banks caused by the NPAs, using a two-fold analysis i.e., in advance through prediction and when the distress period is ongoing. The findings of this paper would suggest that: 1. During the distress period: The Z-Scores only marginally capture the distress caused by the NPAs, which is in line the findings of Almamy et al that the predictive ability of the model goes down during the crisis period. 2. For the future: The results of the statistical t-tests indicate that, the Z-Scores do not have the predictive ability to capture the future NPAs. Two different models that are developed by Altman - one for non-manufacturing firms and the other for the emerging markets, are used to test, if one model is more suitable than the other to the Indian banking sector. The findings of this paper suggest that, due to the uniqueness of the Indian banking sector during the NPA crisis, the ‘Emerging market model’, does not produce any significantly better results. Therefore, there is further scope to develop a tailor-made model suitable to the Indian banking sector.

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Shi, Yin. « Bankruptcy prediction analysis : application of altman z-score approach in airline industry ». Doctoral thesis, Universitat Rovira i Virgili, 2022. http://hdl.handle.net/10803/673428.

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La predicció de fallides va reunir un interès creixent en la investigació des de 1968, quan Altman va introduir el model innovador de predicció de fallides: Altman Z-score. El transport aeri va ser una de les indústries de més ràpid creixement, oferint més de 80 milions de llocs de treball a tot el món i contribuint amb un 8% al producte interior brut. La indústria aèria europea està molt fragmentada perquè la majoria dels membres de la Unió Europea consideren important tenir una companyia aèria nacional. No obstant això, més de la meitat dels beneficis de tota la indústria són compartits per quatre grans companyies aèries, la qual cosa deixa altres companyies aèries en una situació difícil. És crucial determinar el risc de dificultat financera per a les companyies aèries, ja que pot proporcionar missatges d'alerta primerenca sobre aspectes que poden ser vists i abordats pels executius i directius.
La predicció de fallides va reunir un interès creixent en la investigació des de 1968, quan Altman va introduir el model innovador de predicció de fallides: Altman Z-score. El transport aeri va ser una de les indústries de més ràpid creixement, oferint més de 80 milions de llocs de treball a tot el món i contribuint amb un 8% al producte interior brut. La indústria aèria europea està molt fragmentada perquè la majoria dels membres de la Unió Europea consideren important tenir una companyia aèria nacional. No obstant això, més de la meitat dels beneficis de tota la indústria són compartits per quatre grans companyies aèries, la qual cosa deixa altres companyies aèries en una situació difícil. És crucial determinar el risc de dificultat financera per a les companyies aèries, ja que pot proporcionar missatges d'alerta primerenca sobre aspectes que poden ser vists i abordats pels executius i directius.
Bankruptcy prediction gathered increasing research interest since 1968 when Altman introduced the breakthrough bankruptcy prediction model—Altman Z-score. Air transport was one of the fastest growing industries, offering more than 80 million jobs across the world and contributing 8% to gross domestic product. The European airline industry is highly fragmented because most members of the European Union consider it is important to have a national air carrier. However, over the half of the profit of the whole industry are shared by four big airlines which lefts other airlines in a difficult situation. It is crucial to determine financial distress risk for airlines since it can provide early-warning messages on aspects that can be seen and addressed by executives and managers. The COVID-19 pandemic caused immense disruption to the global economy and resulted in a dramatic decrease in demand for air travel, which left global air carriers struggling for survival in the worst situation they have ever encountered. In recent years, the concept of corporate sustainability has increasing impact in the field of business world.

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Grossi, Solange de Almeida. « Short cuts de Robert Altman : atalhos para as formas de ilusão contemporâneas ». Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/8/8147/tde-23012008-112454/.

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O filme Short Cuts - Cenas da Vida (1993), do diretor norte-americano Robert Altman (1925-2006), foi baseado numa coletânea de contos do escritor Raymond Carver (1938- 1988). Nosso trabalho tem por objetivo o estudo dos modos pelos quais são figurados, no filme de Altman, os processos de virtualização da realidade e de fragmentação sóciohistórica (bem como suas possíveis causas) reinantes na sociedade contemporânea norteamericana e facilmente reconhecíveis em outras sociedades do mundo globalizado, inclusive na brasileira. Short Cuts se passa nos subúrbios da cidade de Los Angeles, metrópole socialmente fragmentada, caracterizada pela invasão da mídia em todos os domínios e assolada pela violência. Procuramos fazer um levantamento da fortuna crítica escrita sobre o filme e percebemos que os críticos se mostraram parcialmente equivocados em suas interpretações pela utilização de categorias inapropriadas para interpretá-lo, posto que ele está estruturado com base em preceitos épicos, ao invés de dramáticos, como a maioria da crítica pressupôs. Em seguida, tentamos analisar, a partir da tradição seguida por teóricos como Walter Benjamin, Fredric Jameson, Raymond Williams, Peter Szondi e Susan Willis, dentre outros, determinados aspectos do filme que demonstram não apenas a ideologia dominante e as crises cíclicas enfrentadas pelo sistema capitalista de produção, como também o desejo pela coletividade. Altman, valendo-se de técnicas como a rima visual e a filmagem através de superfícies, procura mostrar as conexões inevitáveis entre personagens que acreditam estar isoladas umas das outras, demonstrando, assim, o caráter ideológico da virtualização e da fragmentação.
Directed by Robert Altman (1925-2006), the film Short Cuts (1993) was based on a compilation of short stories written by Raymond Carver (1938-1988). Our work\'s objective is to study the means through which the processes of reality\'s virtualization and sociohistorical fragmentation, largely diffused in contemporary societies, are figured in Altman\'s film. Short Cuts is set on the suburbs of Los Angeles, a socially fragmented metropolis, characterized by the media invasion in all domains and fraught with violence. We have attempted to gather some thoughts that the critics have expressed toward the film, and we have noticed that their interpretations have proven to be partially mistaken, due to the use of improper categories to interpret it, considering that Altman\'s film is structured upon epic categories rather than dramatic ones, unlike most critics presupposed. We have also tried to analyze, based on the tradition followed by theoreticians such as Walter Benjamin, Fredric Jameson, Raymond Williams, Peter Szondi and Susan Willis, to name a few, certain aspects of the film that not only demonstrate the dominating ideology and the cyclic crises faced by the capitalist mode of production, but also the desire for collectivity. Through techniques such as the visual rhyme and the filming through surfaces, Altman attempts to show the inevitable connections between characters who believe to be isolated from each other, thus demonstrating the ideological essence of both virtualization and fragmentation.

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Grossi, Solange de Almeida. « As possibilidades não-realizadas em Assassinato em Gosford Park, de Robert Altman ». Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/8/8147/tde-28022013-124308/.

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O objetivo desta tese é apresentar como se dão as relações entre capital, militarismo, luta de classes e indústria cultural no filme Assassinato em Gosford Park, de Robert Altman (2001). Contextualizada no ano de 1932, a obra a princípio pareceria lidar exclusivamente com o Reino Unido; mais especificamente, com as relações entre duas classes sociais (gentry e classe trabalhadora). Entretanto, a inserção de elementos complicadores (a saber: um produtor de Hollywood; um ator, também norte-americano, que se passa por empregado escocês; e um ídolo das matinês, Ivor Novello, único personagem baseado numa figura real) na narrativa fílmica parece não permitir a interpretação de que tudo se resume apenas ao âmbito sóciocultural Britânico. São abarcadas não só considerações acerca da influência da indústria cultural (sobretudo a norte-americana) nas classes sociais ali figuradas, como também reflexões sobre as possibilidades mais progressistas de uso deste mesmo aparato técnico (o cinematográfico).
This thesis aims to present how the relationships between capital, militarism, social struggle and the culture industry are dealt within Robert Altmans Gosford Park (2001). Set in 1932, the film would at first glance seem to deal exclusively with the United Kingdom; more especifically, with the relationships between two social classes (gentry and the working class). However, the insertion of complicating factors (namely, a Hollywood producer; an American actor pretending to be a Scottish valet, and matinée idol Ivor Novello the sole character based on a real historic figure) in the filmic narrative seems to disallow the interpretation that it all comes down to the British socio-cultural scope. The film extends its considerations not only to embrace the influences of the (American) culture industry upon the social classes portrayed, but also to point to more progressive possibilities of use regarding the cinematographic apparatus.

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Arens, Fanelo James. « The Altman corporation failure prediction model : applied among South African medical schemes ». Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/13084.

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Includes bibliographical references.
This study has a number of interrelated objectives that seek to understand and contextualize the Altman bankruptcy prediction model in the setting of the South African medical schemes over a ten year period (2002 to 2011). The main objective of this study is to validate the Altman Z₂ model amongst the medical schemes in South Africa; in terms of accurately classifying Z₂-scores of ≤ 1.23 and ≥ 2.9 into the a priori groups of failed and non-failed schemes. The average classification rates in the period 2002 to 2011 are as follows: 82% accuracy rate and 17.9% error rate. A linear trend line inserted in the graph shows the accuracy improving from 72% to 91% between the period 2003/2004 to 2011/2012. This outcome is consistent with the conclusion in previous studies (Aziz and Humayon, 2006: 27) that showed the accuracy rates in most failure prediction studies to be as follows: 84%, 88%, and 85% for statistical models, AEIS models and theoretical models respectively. Although this study validated the Altman model, further studies are required to test the rest of the study objectives under conditions where some of the assumptions are revised.

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Aleixo, Antonio Marcos. « Um épico possível : refuncionalizações de técnicas, formas e clichês, em Nashville, de Robert Altman ». Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/8/8147/tde-12082013-130516/.

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Lançado em 1975, Nashville é uma das últimas produções de um período da cinematografia norte-americana conhecido como Nova Hollywood ou Renascença Hollywoodiana. Tomando a capital da música country nos EUA como objeto de crítica e pano de fundo espacial da narrativa, o filme reflete sobre problemas políticos e sociais de seu tempo. A tese que orienta o presente trabalho é a de que a imagem da História evocada em sua narração só foi possível porque o diretor e seus colaboradores fizeram um esforço consciente para apropriar-se do repertório fílmico industrial de técnicas, formas e até mesmo clichês, refuncionalizando-o de modo a torná-lo adequado à expressão de sua visão crítica. O resultado é, ao mesmo tempo, um retrato dialético dos EUA no início dos anos 1970, uma prova da possibilidade da encenação épica no contexto industrial e um exemplo de resistência cultural a partir da organização produtiva dos trabalhadores do cinema.
Launched in 1975, Nashville is one of the last productions of a period in American cinema known as the New Hollywood or Hollywood Renaissance. Taking the capital of country music in the USA as the object of criticism and spatial backdrop of its narrative, the film reflects upon social and political problems of its time. The thesis that guides the present study is that the image of history evoked by its narration was possible only because the director and his collaborators made a conscious effort to apropriate the repertoire of industrial filmic techniques, forms and even clichés, refunctioning it to make it suitable to the expression of their critical point of view. The result is, all at the same time, a dialectical picture of the USA at the beginning of the 1970s, concrete evidence of the possibility of epic mise-en-scène in the industrial context and an example of cultural resistance built upon the productive organization of cinema workers.

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Metlik, Dan, et Sanna Jakobsson. « Konkurser utan gränser ? : En utvärdering av Altmans Z´-scoremodell på företag i Sverige ». Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-10688.

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Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt. Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured. Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms. Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK. The years examined will be 2005 to 2009. Conclusion: As this study is carried out, the conclusion is that Altman´s Z´-score model cannot be applied on companies established in Sweden.

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Hruštinec, Daniel. « Finanční analýza Vítkovice, a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1842.

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finanční analýza, Vítkovice, horizontální analýza, vertikální analýza, poměrová analýza, rentabilita, likvidita, aktivita, zadluženost, analýza pracovního kapitálu, analýza cash flow, pyramidový rozklad, Du Pont analýza, ekonomický normál, altmanova analýza, index IN, EVA, MVA

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Hrášek, Petr. « Finanční analýza podniku ». Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-4440.

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Diplomová práce hodnotí finanční strukturu malého podniku. Práce je rozdělana na část teoretickou a praktickou. Teoretická část je věnována popisu teoretického aparátu finanční analýzy se zaměřením na malý podnik. Praktická část je věnována stavu malých a střednich podniků v ČR, odvětví ve kterém se zvolený podnik nachází a hlavní část je věnována aplikaci teoretických znalostí na zvolený podnik. V závěrečné části je SWOT analýza a v samotném závěru je zhodnocení finančního stavu podniku a návrhy na možné uplatnění firmy do budoucna.

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Löf, Marcus, et Karl Kullerback. « Konkursriskanalys av bolag noterade på Stockholmsbörsen : Ett test av Edward I. Altmans Z-scoremodell ». Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-89235.

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Tidigare forskning tyder på att det med relativt stor träffsäkerhet går att förutspå en finansiell kris för ett företag. Finansiell kris har man då definierat som konkurs och använt sig av finansiella nyckeltal för att räkna fram ett specifikt värde som i sig skulle indikera ifall ett bolag stod inför hög, medel eller låg risk för att försättas i konkurs.

I denna uppsats studeras nio bolag som avnoterats från Stockholmsbörsen på grund av konkurs under åren 1997 till 2008. Detta i syfte att testa om de tidigare vedertagna teorierna kring konkursprediktion även kan appliceras med framgång på bolag noterade på Stockholmsbörsen. Modellen som författarna använt sig av kallas Z-scoremodellen och är en modell innehållande fem viktade finansiella nyckeltal, framtagen av professor Edward I. Altman. Modellen genererar ett så kallat Z-värde som enligt teorin ska indikera ett företags finansiella tillstånd.

De nio undersökta konkursbolagen har i studien jämförts med åtta bolag (i studien kallade kontrollbolag) som under det senaste året istället ökat sitt värde på marknaden i form av ökad börskurs. Detta med syfte att kontrollera om dessa bolag får högre Z-värden än de undersökta konkursbolagen, såsom modellen påvisar.

Vår studie har visat att det finns tydliga tendenser som pekar på att modellen har betydande träffsäkerhet men att den inte i varje enskilt fall går att förlita sig på.

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Ilic, Sasa <1987&gt. « The Duel of the Gazes : Male Gaze on Women vs Female Self-Gaze in Carver and Altman ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/3744.

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The visual quality in terms of audiovisual devices and style is a feature that that has been pointed out as a trademark in Raymond Carver's minimal realism. On the other hand, the theme of visuality, especially the visual depiction of the female body on the part of the 'male objectifying gaze', are features of Robert Altman's Short Cuts, the adaptation of some of this writer's stories, that have been widely criticized. Yet, the twofold issue of how female protagonists are visualized by their male counterparts and how female protagonists visualize themselves is a specific focus that has not been employed for the analysis of either of these american artists so far. An approach that both embraces and challenges features of already established theories on gaze, feminism and cinema theory, but also of theories of adaptation, will be employed in order to take into analysis the theme of male gaze and female self-gaze first in Carver's and then Altman’s productions. Arguably, in point of fact, Carver's female characters emerge from such an analysis as both objectified by the male gaze but also as subversive self-gazing subjects. Moreover, an intertextual perspective on the relationship between Carver's stories and Altman's adaptation and works will highlight not dissimilar complexities in Altman's empowered women 'performers' on the one hand and women characters contained to eros and thanatos dichotomies on the other. More generally, the 'intricacies of gazing' and the power a/symmetries underlying them are a fascinating ever evolving issue worth engaging in, that helps expanding the reasonings on each of these authors and their relationship.

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Planken, William, et Mikaela Pettersson. « Konkursprediktion med hjälp av finansiella nyckeltal på svenska tillverkande företag ». Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9572.

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Problem: I dagens Sverige har det blivit tämligen enkelt att starta upp ett eget aktiebolag och till följd av detta har antalet konkurser ökat. Konkursprediktion med hjälp av finansiella nyckeltal är ett beforskat område och sträcker sig tillbaka till början av 1960-talet. Altmans Z- scoremodeller är de mest tillämpade modellerna att förutspå en konkurs. Problematiken är att Z-scoremodellerna inte genererar lika hög träffsäkerhet i Sverige då modellerna är konstruerade i USA som härstammar från en annan redovisningstradition och tillämpar ett annat regelverk. Syfte: Studiens syfte är att testa Altmans Z ́-scoremodell utifrån den kontinentala redovisningstraditionen på 2000-talet. Vidare är syftet att modifiera Z ́-scoremodellen genom att utveckla modellen i enlighet med svensk redovisning. Metod: Studien bygger på en kvantitativ metod med en deduktiv forskningsansats och utifrån ett positivistiskt perspektiv. Analysen utgår från Altmans Z ́-scoremodell och en multipel diskriminantanalys. Slutsats: Studien visar att de finansiella nyckeltalen kan förutspå en konkurs på ett tillförlitligt sätt med hjälp av studiens egenutvecklade modell ZPP-scoremodellen. Modellen har en träffsäkerhet på 88 procent ett år före konkurs på svenska tillverkande företag. Emellertid visar studien att Altmans Z ́-scoremodell inte är tillförlitlig utan måste modifieras i enlighet med svensk redovisning för att kunna erhålla en välfungerande och tillförlitlig modell.
Problem: Today in Sweden it has become equally easy to start up a private limited company and as a result of this, the number of bankruptcies increased. Bankruptcy prediction using financial ratios is a well-researched area and extends back to the early 1960s. The most used models are Altman's Z-scoremodels. The problem is that the Z-scoremodels do not generate as high precision in Sweden because the models are designed in the United States, which is originating from a different accounting tradition and applies a different set of regulations.Purpose: The study aims to test the Altman Z'-score model on the continental accounting tradition in the 2000s. Furthermore, it intends to modify the Z'-score model by developing the model in accordance with Swedish accounting.Method: This paper is based on a quantitative method with a deductive research approach and from a positivistic perspective. The analysis is based on the Altman Z' –scoremodel and multiple discriminant analysis.Conclusion: This paper shows that financial ratios can predict a bankruptcy reliably using the papers developed model ZPP -scoremodel. The model has a precision of 88 percent a year before the bankruptcy of Swedish manufacturing companies. However, the paper shows that Altman Z' -scoremodel is not reliable without being modified in accordance with Swedish accounting in order to obtain an efficient and reliable model.

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Andersson, Johan. « Konkursprediktion på tjänsteföretag i Sverige ». Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-20508.

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Problem: Konkurser drar med sig höga kostnader på olika sätt, och genom åren har många försök gjorts att finna modeller som kan förutse konkurser och därigenom undvika dem. Några av de mest beprövade modellerna är Altmans olika Z-scoremodeller, som genom åren visat olika resultat. Allt fler företag blir också verksamma inom tjänstesektorn, och forskningen menar att dessa företag skiljer sig från tillverkande företag när det gäller dess nyckeltal, vilket alltså borde påverka möjligheterna att förutse konkurser enligt de modeller som idag finns. Syfte: Kontrollera huruvida Altmans Z´´-scoremodell fungerar på små- och medelstora tjänsteföretag i Sverige, men även om korrelation mellan ett företags kreditbetyg och dess Z´´-score föreligger. Metod: Uppsatsen är skriven utifrån ett positivistiskt synsätt med deduktiv ansats, och bygger på kvantitativ sekundärdata. Analyser görs genom hypotesprövning. Slutsats: Altmans Z´´-scoremodell fungerar dåligt på tjänsteföretag inom segmentet små- och medelstora företag i Sverige. Resultatet blir detsamma, även om modellen tillämpas på tillverkande företag och handelsföretag. Däremot går det se skillnad på nyckeltal i företag försatta i konkurs och friska företag, bland annat genom att konkursföretag har sämre lönsamhet, balanslikviditet och skuldsättningsgrad. Fortsatt forskning: Forskningen går isär när det gäller möjligheterna att förutse konkurser, och det finns fortfarande många aspekter att pröva. Förslag på fortsatt forskning är därför att undersöka hur nyckeltalen verkligen skiljer sig åt, och om det därigenom är möjligt att undvika konkurser. Ytterligare alternativ kan vara att undersöka variablerna i Z´´-scoremodellen, och eventuellt justera dessa för bättre utfall.
Problem: Bankruptcy is associated with a high cost in different ways, and over the years, many attempts have been made to find models that can predict failures and thru that avoid them. Some of the most proven models are Altmans Z-score in various forms, which over the years have shown different results. More and more companies work with services, and research says that these companies differ from manufacturing companies when it comes to its economic ratios, which should affect the possibilities in predicting bankruptcy according to today available models. Purpose: Check whether the Altman Z´´-score model works on small- and medium-sized services companies in Sweden, but also check if correlation exist between a company's credit rating and its Z´´-score. Method: The thesis is written with a positivist and deductive approach, based on quantitative secondary data. Analyses are made by hypothesis testing. Conclusion: Altman's Z´´-score does not work on small- and medium-sized service companies in Sweden. The result is the same, even if the model is applied to manufacturing and trading companies. However, it is possible to see differences between bankrupt companies and healthy companies. Some ratios that show differences are profitability, balance sheet liquidity and leverage, which all are lower in bankrupt companies. Continued research: Researchers are divided when it comes to the possibilities to predict bankruptcy, and there are still many aspects to consider. Suggestions for continued researchis to examine how ratios really differ, and if it is thru that is possible to avoid bankruptcy. Another angle might be to examine the variables of the Z´´-score-model, and maybe adjust them for more accurate result.

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Melo, Juvenal da Silva de. « A importância do modelo de Altman e da regressão logística na previsão de falências nas pequenas entidades portuguesas ». Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/14839.

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Este trabalho, procura verificar se é possível obter indicadores, sobre a propensão para a falência das micro e das pequenas entidades, a partir das suas demonstrações financeiras. Estas demonstrações podem estar influenciadas por práticas de contabilidade criativa, não reflectindo as mesmas a sua verdadeira capacidade de endividamento que muitas vezes se encontra associado ao património pessoal dos detentores do capital. São aplicadas as técnicas estatísticas da Análise Discriminante e da Regressão Logística, por serem aquelas que têm sido as mais utilizadas. Procura-se aferir se os resultados alcançados por ambas são convergentes. Para este efeito é utilizada uma amostra composta por um grupo de 17 empresas não falidas, e por outro grupo de 17 empresas cuja falência tenha sido declarada no ano de 2008. Sendo analisadas as demonstrações financeiras do período de 2005 a 2007. Não é objectivo deste trabalho, obter uma quantificação da probabilidade de falência, mas antes a identificação de comportamentos que caracterizem as empresas com propensão para a falência. Os resultados sugerem que a falência é um processo dinâmico que se inicia com alguma antecedência, em relação ao momento da declaração de falência. Conclui-se que as empresas com propensão para a falência apresentam uma relação negativa com o rácio do fundo de maneio sobre o activo, o que indica que se caracterizam por uma redução do seu activo, sendo este comportamento, dominante no segundo ano anterior ao da falência; ABSTRACT: This study seeks to verify whether it is possible to obtain indicators from the financial statements of the small and micro companies that will permit the detection of their propensity to failure. These statements can be influenced by creative accounting practices and by the fact that these firms true financing capability is influenced by the personal assets of the equity holders. The statistical techniques of discriminant analysis and logistic regression are used because they have been the most widely studied, while permitting to verify if their results are convergent. For this purpose we have used a sample, comprising a group of 17 non bankrupt companies and another group of 17 companies whose bankruptcy has been declared in 2008, studying the financial reports from the period between 2005 until 2007. While this study does not seek to obtain a quantification of the probability of bankruptcy, but the identification of behaviors that characterize the companies that are prone to failure. The achieved results indicate that bankruptcy is a dynamic process that begins well prior to the time of filing for bankruptcy. Concluding that companies that are prone to failure exhibit a negative relationship with the ratio of the working capital with the total assets, which indicate that the companies that are prone to failure are characterized by a reduction of their assets, and this behavior is dominant in the second year before bankruptcy.

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Larsson, Mirja. « FACEBOOKFLICKOR : En kvalitativ studie om unga flickors påverkanav sitt eget och andras Facebook-användande ». Thesis, Uppsala universitet, Medier och kommunikation, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-171508.

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Title: Facebook girls, a qualitative study of social medias and Facebooks impact on young girlsNumber of pages: 32Author: Mirja LarssonTutor: Amelie HössjerCourse: Media and Communication studies CPeriod: Autumn 2010University: Division of Media and Communication, Department of Information and Media,Uppsala UniversityPurpose/aim: To discover any possible difference between young girls and older girls in their wayof using Facebook.Material/method: Personal interviews, literature, electronic sources, Internet sources.Main results: The younger girls are not as aware as the older girls of their exposure on Facebookand the possible down-sides of their frequent Facebook-usage. Young girls in general use Facebookas a source to form their identity.Keywords: Facebook, identity, young girls, Cooley, Elza Dunkels, Altman and Taylor

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Weller, Paula. « The Application of Altman, Zmijewski and Neural Network Bankruptcy Prediction Models to Domestic Textile-Related Manufacturing Firms : A Comparative Analysis ». NSUWorks, 2010. http://nsuworks.nova.edu/hsbe_etd/115.

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Some of the largest United States bankruptcies of publicly-traded non-financial firms have occurred within the last decade. The continuing need to improve bankruptcy prediction has generated numerous research studies utilizing various prediction models. The purpose of this study is to test the usefulness of the multiple discriminant, probit, and artificial neural network (ANN) models in predicting bankruptcy in the United States textile-related industry. Financial data is examined for 47 bankrupt and 104 non-bankrupt publicly-traded firms in the textile-related industry during the time period 1998-2004, which includes the events of the Asian currency crisis and increased competition from China. Models developed by Altman (1968), Altman (1983), Zmijewski (1984) are compared to ANNs based upon each of these models. A comparison to an ANN including all of the ratios of the previous models and variables for firm size and domestic sales is also made. The Altman (1968) model and ANN 68 model are found to have the higher predictive power for one and two years prior to bankruptcy, respectively, for bankrupt firms. The ANN 84 model and the ANN 83 model have the highest correct classification results for nonbankrupt firms for the entire time period. Solvency and leverage variables appear to have the most impact on the bankruptcy prediction of textile-related firms. The additional variables of firm size and domestic sales are not found to improve the predictive accuracy. This study supports the continued use of the original Altman (1968) model for predicting bankruptcy in a manufacturing industry. Simultaneous utilization of the ANN 83 model to predict nonbankrupt firms is also suggested since the majority of the Altman (1968) variables can be used and the higher potential for improved predictability. This study may be extended to years after 2004 with consideration given to quarterly information, NAICs codes, and leverage variable alternatives.

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Lundberg, Emelie, et Yeshi Linnéa Sjövik. « Jämförelse av temperaturmätningsmetoder inom neonatal intensivvård : En kvantitativ studie ». Thesis, Umeå universitet, Institutionen för omvårdnad, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-179329.

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Bakgrund: Det nyfödda barnet är en patient som är särskilt känslig för förändringar i kroppstemperaturen och risken är stor för både hypotermi och hypertermi. För att undvika ökad risk för sjuklighet och dödlighet är det därför viktigt att det nyfödda barnets kroppstemperaturen hålls inom gränserna 36,5–37,5 ℃. Detta är en utmaning inom neonatalvården och utmaningen blir större i och med sjunkande gestationsålder och födelsevikt. Motiv: Att med hitta en fungerande metod för beröringsfri temperaturmätning så att barnet ej störs vid kontroll av kroppstemperaturen. Syfte: Attstudera överensstämmelsen mellan beröringsfri infraröd termometer och två vedertagna metoder, axill- och rektalmätning av kroppstemperatur på nyfödda barn som vårdas på en neonatal intensivvårdsavdelning. Syftet var också att studera om överenstämmelsen mellan metoderna skiljer sig om barnet vårdas i kuvös, öppenvårdskuvös eller säng.Design: En prospektiv studie med upprepade mätningar. Metod: 35 barn inkluderades i studien och temperaturmätningar genomfördes vid tre mättillfällen med de tre olika metoderna. Datan analyserades enligt Bland-Altmans analysmetod för att bedöma överensstämmelse mellan kliniska mätmetoder. Resultat: Denna studie visade att det fanns överensstämmelsen mellan infraröd mätning och axillmätning, men att dess 95%-iga konfidensintervall var för vida för att kunna accepteras i klinisk praxis. Överensstämmelse mellan infraröd- och rektaltemperaturmätning samt mellan axill- och rektaltemperaturmätning kunde inte påvisas. Konklusion: Kroppstemperaturmätning med beröringsfri infraröd termometer är en tilltalande metod för temperaturmätning hos nyfödda barn med tanke på dess fördelar. Metodutveckling och mer forskning med större urval krävs dock för att användning av infraröd temperaturmätning inom neonatal intensivvård ska kunna etableras.

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Baba, Reizo, Kazuo Tsuyuki, Hiroyoshi Yano, Kenji Ninomiya et Kunio Ebine. « Robustness of the Oxygen Uptake Efficiency Slope to Exercise Intensity in Patients with Coronary Artery Disease ». Nagoya University School of Medicine, 2010. http://hdl.handle.net/2237/12912.

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Ross, Eric Ward. « Constructing the West : The Hired Hand and McCabe & ; Mrs. Miller and the Challenge of Public Space ». Scholar Commons, 2016. http://scholarcommons.usf.edu/etd/6138.

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The Western has been an important and iconic part of American culture since the opening of the frontier. However, very few scholars have looked closely at the way the genre constructs the past through public and private spaces like frontier towns and settlements. The 1971 films, The Hired Hand and McCabe & Mrs. Miller are two texts that revitalized, and in the process revised, the Western genre in the early 1970s. My paper examines the ways in which conflicts between public and private spaces in the films reflect the social and cultural conflicts in America at the time. Both films feature lead male characters that strive to, but ultimately fail to resurrect an older idea of public space as they attempt to reclaim their place in it. The men attempt to navigate changing ideas of public space by retreating in to domestic or feminine space and resisting the corporatization of public space. This paper uses the works of Nancy Fraser and Richard Sennett to explore the different approaches to the nature of public space in post World War II America and sheds new light on the ways in which men adapted or, in some cases, refused to adapt to the changing social conditions of the second half of the 20th century.

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Hellqvist, Jesper, Mikael Jakobsson et Mai Nguyen. « Konkurser och varningar : En jämförande studie mellan Z"-modellen och fortlevnadsvaringar med utgång från små svenska aktiebolag ». Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-48177.

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SAMMANFATTNING Datum: 2020-06-05 Nivå: Kandidatuppsats i företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens högskola Författare: Jesper Hellqvist Mikael Jakobsson Mai Nguyen Titel: Konkurser och varningar Handledare: Esbjörn Segelod Frågeställningar: Hur ser träffsäkerheten ut mellan revisorernas fortlevnadsvarningar och de granskade verksamheternas upphörande? Hur ser träffsäkerheten av fortlevnadsvarningar ut bland revisorerna i förhållande till Altmans Z”-modell när det kommer till att förutse konkurser? Syfte: Syftet med denna undersökning är att ta reda på ifall Z”-modellens prognosförmåga skulle kunna förbättra revisorernas träffsäkerhet av fortlevnadsvarningar och på så sätt reducera antalet typ 2-fel bland revisorer. Studien avser även att underlätta för intressenter genom en mer korrekt signalering och minskad informationsasymmetri från revisorernas sida. Metod: Studien har använt sig av den kvantitativa forskningsstrategin och har en deduktiv forskningsansats. Studien har utifrån årsredovisningar använt sig av Z”-modellen samt granskat fortlevnadsvaringar tagna från 184 små konkursdrabbade företag. Studiens forskningsdesign består av både en tvärsnittsdesign och en longitudinell design eftersom datainsamlingen har baserats på både specifika tidpunkter men även för att mätningarna studerat utvecklingen över tid samt under flera upprepade mätningar. Studiens forskningsmetod har utgjorts av en innehållsanalys för att möjliggöra i vilken utsträckning revisorerna har valt att utfärda fortlevadsvarningar i revisionsberättelsen. Slutsats: Träffsäkerheten mellan revisorernas fortlevnadsvarningar och de granskade verksamheternas upphörande uppgick till 34 procent. Det innebär att revisorerna begått ett typ 2-fel i 66 procent av fallen. Träffsäkerheten av Altmans Z”-modell uppgick under samma tidsperiod till 60 procent. Z”-modellen har därmed haft en betydligt högre träffsäkerhet när det kommer till att förutse ifall ett företag kommer att gå i konkurs i förhållande till revisorerna. Anledningen till revisorernas låga träffsäkerhet kan bero på flera orsaker, bland annat att de väger in för många icke-finansiella faktorer vid bedömningen men även att de är oroade för hur deras relation till företaget kommer att påverkas.

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Janot, Alexander [Verfasser], Bernd [Akademischer Betreuer] Rosenow, Bernd [Gutachter] Rosenow et Ehud [Gutachter] Altman. « Quantum Condensates and Topological Bosons in Coupled Light-Matter Excitations / Alexander Janot ; Gutachter : Bernd Rosenow, Ehud Altman ; Betreuer : Bernd Rosenow ». Leipzig : Universitätsbibliothek Leipzig, 2016. http://d-nb.info/1240398077/34.

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Oyebode, Akinboye. « Application of the Altman Z-EM-Score and piotroski F-Score to the Johannesburg Securities Exchange as short selling instrument ». Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59746.

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This research investigated the effectiveness of the Altman Z-EM-Score and the Piotroski F-Score as tools that can be used to identify stocks on the JSE that may be shorted for an abnormal return. A fundamental assumption of the efficient market hypothesis is that an abnormal return cannot be made in a market because market prices fully reflect all available information. Several studies on short selling affirmed that abnormal returns could be earned by shorting assets that are in decline. However, there has been no published work that has been done on the Johannesburg Stock Exchange (JSE) on short selling instruments. An empirical study of shares that are listed on the main board of the JSE from 2005 to 2015 was done for the purpose of this research. The study found over the period that using the Piotroski F-Score as a short selling strategy generated an average of 6.56 percent market adjusted annual return between 2005 and 2014. Although the Altman Z-EM-Score made an average annual return that underperformed the market during the study period, however, the result was not statistically significant. The research concluded that compared to the Altman Z-EM-Score the Piotroski F-Score is more effective as short selling instrument on the JSE.
Mini Dissertation (MBA)--University of Pretoria, 2017.
vn2017
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted

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Dalberg, Therése, et Jenny Thörnqvist. « Går det att förutspå konkurser ? : En jämförelse mellan olika modeller ». Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16895.

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Bakgrund: Många företag går i konkurs varje år vilket är förknippade med kostnader för de enskilda intressenterna och för samhället i stort. För att kunna vidta eventuella åtgärder innan konkursen är ett faktum är det av intresse att veta om någon av de modeller som forskare tagit fram för att förutspå konkurser faktiskt fungerar. Syfte: Syftet med denna undersökning är att ta reda på om det går att applicera någon av ett urval av etablerade konkursmodeller på svenska industri- och tillverkningsföretag. Teori: Studien kommer att testa tre olika forskares modeller och metoder: Altmans, Platts och Platts samt Pompes och Bilderbeeks. Metod: I denna studie kommer enbart en deduktiv forskningsansats att användas och datainsamlingen är kvantitativ då nyckeltal hämtas från de aktuella företagens årsredovisningar. Urvalet baseras på de företag som ansökte om konkurs under år 2011 och de som representerar kontrollgruppen har slumpmässigt valts ut bland de företag inom avgränsningen som inte gått i konkurs det aktuella året. Resultat och slutsats: Altmans och Platts och Platts modeller visar sig inte vara applicerbara på svenska företag. Dock är vissa av Pompes och Bilderbeeks nyckeltal tillämpliga till att använda för konkursprognostisering för svenska företag.
Background: Companies are going bankrupt every year which is associated with costs for individual parties with interests in the company and for society in general. To be able to take any action before bankruptcy is a fact, it is interesting to know if any of the models that scientists developed to predict bankruptcies actually works. Purpose: The purpose of this study is to determine whether it is possible to apply a selection of the established bankruptcy models on Swedish manufacturing companies. Theory: The study will test three different researchers' models and methods: Altman's, Platt's and Platt's, as well as Pompe's and Bilderbeek's. Methodology: In this study, only a deductive research approach will be used and the data collection is quantitative since the ratios are obtained from the relevant companies' financial statements. The selection is based on the companies that filed for bankruptcy in 2011 and the firms which represent the control group were selected at random among the companies within the delimitation that didn't go bankrupt during the current year. Result and conclusion: Altmans and Platts and Platts models turn out not to be applicable on Swedish companies. Some of Pompes and Bilderbeeks ratios are relevant for use in bankruptcy prediction for Swedish companies though.

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Gonzales, Hidalgo Liz Pamela, Bazalar Jorge Alberto Lino, Diaz Eduardo Martin Patiño et Segil Pedro Guillermo Silva. « Desempeño financiero comparativo de las empresas cementeras que cotizan en las Bolsa de Valores de Perú, de Colombia y de Chile del periodo 2015 al 2019 ». Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656964.

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El presente trabajo de investigación tiene como objetivo analizar el desempeño financiero de las principales empresas cementeras de Perú, Chile y Colombia que cotizan en bolsa durante los años 2015 al 2019. Para ello se utilizarán la metodología de análisis Du Pont, se determinará el Valor Económico Agregado (EVA) y el riesgo de quiebra usando el modelo Z de Altman. Este trabajo de investigación tiene como propósito identificar la condición financiera de las empresas más representativas de cada país seleccionado, tomando como base sus estados financieros, donde se evaluará sus principales indicadores y aplicará modelos para determinar la salud financiera de estas empresas y como se relacionan con la realidad económica de cada una con sus respectivos países. El sector cementero en los países objeto de estudio, representa uno de los principales medidores del comportamiento económico de cada país, ya que este sector está muy relacionado con las actividades de construcción tanto privada como pública en beneficio de la población. Es un sector altamente competitivo, ya que la inversión en infraestructura siempre ha constituido un pilar en el desarrollo tanto de países emergentes como desarrollados, resultando interesante la búsqueda de mercados rentables, la optimización de procesos y estrategias de reducción de costos para obtener una mayor y mejor rentabilidad. Así también, el presente análisis busca ser una guía para inversionistas, donde se pueda determinar qué país logra brindar las mejores condiciones económicas y financieras para obtener un mejor retorno de la inversión.
The objective of this research work is to analyze the financial performance of the main cement companies in Peru, Chile and Colombia that are listed on the stock market during the years 2015 to 2019. For this, the Du Pont analysis methodology will be used, the Economic Value will be determined Aggregate (EVA) and bankruptcy risk using Altman's Z model. The purpose of this research work is to identify the financial condition of the most representative companies of each selected country, based on their financial statements, where their main indicators will be evaluated and models will be applied to determine the financial health of these companies and how they relate to the economic reality of each one with their respective countries. The cement sector in the countries under study represents one of the main measures of the economic behavior of each country, since this sector is closely related to both private and public construction activities for the benefit of the population. It is a highly competitive sector, since investment in infrastructure has always been a pillar in the development of both emerging and developed countries, making it interesting to search for profitable markets, process optimization and cost reduction strategies to obtain greater and better profitability. Also, this analysis seeks to be a guide for investors, where it can be determined which country manages to provide the best economic and financial conditions to obtain a better return on investment.
Trabajo de investigación

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Marques, Bárbara Cristina. « Fotogramas e fragmentos : literatura e cinema em O Fotógrafo, de Cristovão Tezza, e Short Cuts : cenas da vida, de Robert Altman ». Universidade Estadual de Londrina. Centro de Letras e Ciências Humanas. Programa de Pós-Graduação em Letras, 2012. http://www.bibliotecadigital.uel.br/document/?code=vtls000179794.

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Esta tese propõe-se a analisar o romance O Fotógrafo (2004), de Cristóvão Tezza, e o filme Short Cuts: cenas da vida (1993), de Robert Altman, tendo em vista a noção de fragmentação. A inserção do filme de Altman nesse trabalho funcionou como uma espécie de contraponto cinematográfico para o romance de Tezza, pois, afinal, a ideia primeira era tratar das relações entre literatura e cinema a partir do lugar do texto literário. Isto é, avaliar as implicações de uma influência de elementos do cinema no romance. Sem adentrar nos domínios das adaptações e transposições fílmicas, uma parte significativa da tese é dedicada às discussões a respeito da relação entre os dois registros, desde o surgimento do cinema. Nesse sentido, nessa primeira parte, procurei refletir, baseada tanto em um instrumental teórico e crítico da área da cinematografia, quanto daquele do campo literário, de que modo e em que medida a incorporação de uma linguagem cinematográfica alterava os procedimentos de representação da prosa de ficção. Na segunda parte, voltada para a leitura e análise dos dois objetos escolhidos, orientei minha avaliação a partir de alguns critérios de ordem compositiva, buscando em alguns teóricos reflexões acerca dessa noção de uma escritura fragmentária. A partir daí, procurei analisar o modo como se dava o procedimento da montagem e, portanto, a organização dos vários pequenos enredos (entendidos como fragmentos), relacionando-o com algumas questões igualmente significativas em obras dessa natureza: justaposição de cenas, subtração de uma narração linear; desintegração do espaço-temporal; agenciamento dos inúmeros eventos simultâneos; questões relativas aos cortes de cena e das repetições das mesmas.
This work proposal is to analyse Cristóvão Tezzas novel, O Fotógrafo (2004), and the film Short Cuts (1993), directed by Robert Altman, within the notion of fragmentation. The inclusion of Robert Altmans film in this study worked as a cinematographic counterpoint to Tezzas novel, once the first idea was to treat the relations between literature and cinema having the literary text as a starting point, which means to evaluate the implications of movie elements influence on the novel. Without going through adaptations and movie transpositions, a significant part of the thesis is dedicated to discussions about the relations between these two kinds of work, that is to say movie and literature since cinema appearance. In this sense, in this first part, I discussed in which way and how much the incorporation of a filmic language changed the representation procedures in prose fiction, having as support a theoretical and critical basis from cinema and from literature. In the second part, which included the reading and analysis of the two objects, I guided my evaluation through some composition criteria, searching in some scholars the debates about the concept of fragmentary writing. From then on, I started to analyse how was the montage, i.e., the organisation of the various small plots (understood as fragments), relating them with some issues equally significant in works of this nature such as scene juxtaposition; linear narration subtraction; space-time disintegration; arrangement of countless simultaneous events; topics related to scene cuts and repetitions.

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Oliveira, Elisângela Aparecida de. « Métodos para análise de concordância : estudo de simulação e aplicação a dados de evapotranspiração ». Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/11/11134/tde-29042016-104435/.

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O estudo de concordância ou coincidência entre os resultados obtidos por dois métodos ou modelos é amplo e abrange diversos índices e abordagens distintas, havendo divergências nas escolhas das técnicas usadas na estimativa da evapotranspiração. Dentre os índices usados para esta finalidade destacam-se: o coeficiente de correlação linear, o coeficiente de determinação, os índices de concordância de Willmott (WILLMOTT, 1981; WILLMOTT et al., 2012) e os índices de desempenho (CAMARGO & SENTELHAS, 1997; ALVARES et al., 2013). Também são utilizados o método de Bland-Altman (BLAND & ALTMAN, 1986) e testes sobre os coeficientes de regressão linear simples, com ou sem intercepto. O Irrigâmetro é um aparelho evapopluviométrico utilizado no manejo da irrigação, visando a otimizar o uso da água na agricultura irrigada e que pode ser usado para estimar a evapotranspiração de referência (ET0). Este aparelho apresenta grande potencial de uso na agricultura, pois além de ser um equipamento simples, de fácil manuseio e economicamente viável, fornece informações de quando e quanto irrigar, sem que o irrigante tenha conhecimentos técnicos especializados sobre irrigação (OLIVEIRA et al., 2008b) ou acesso a inúmeros dados meteorológicos. Neste contexto é interessante saber se a evapotranspiração de referência obtida com o uso do Irrigâmetro (ETI) concorda com a Evapotranspiração de referência obtida pelo método padrão de Penman Monteith FAO 56 (ET0). Diante do exposto os objetivos deste trabalho foram: (i) apresentar e avaliar diferentes técnicas utilizadas no estudo de concordância entre dois métodos para a obtenção da ET0 por meio de um estudo com dados simulados; (ii) implementar computacionalmente os cálculos no software computacional R e (iii) aplicar as técnicas aos dados de Evapotranspiração de referência obtidos com o uso do Irrigâmetro (ETI), em um experimento conduzido no Campus Universitário de Gurupi da Universidade Federal do Tocantins (UFT). Os resultados das simulações indicaram que nenhum índice ou técnica conseguiu sozinho identificar a real concordância entre os dados simulados. Dentre os índices estudados, o índice de Willmott refinado foi o mais eficiente para avaliar a concordância entre dois métodos usados na obtenção da ET. O teste para os parâmetros da reta de regressão e o método de Bland-Altman devem ser utilizados em conjunto com outros índices de concordância. A aplicação dos métodos de concordância aos dados do estudo com o Irrigâmetro indicou que a altura de água no evaporatório, que melhor estima a ET0 foi de 3 cm. O índice de Willmott indicou uma concordância boa (d = 0; 74), mas o índice refinado de Willmott indicou uma concordância fraca (dr = 0; 34) entre ETI e ET0. Em trabalhos futuros com o Irrigâmetro, além do nível de água no interior do evaporatório, outras medidas deverão ser consideradas, como a área de água exposta na superfície e, consequentemente, o volume de água no evaporatório, a espessura e o tipo de material do evaporatório.
The agreement or coincidence between the results obtained by two methods or models is extensive and comprises several indexes and different approaches, with differences in the choices of the techniques used to estimate evapotranspiration. Among the indices used for this purpose are: correlation coefficient, determination coefficient, Willmott\'s concordance indexes (WILLMOTT, 1981; WILLMOTT et al., 2012) and performance indices (CAMARGO & SENTELHAS, 1997; ALVARES et al., 2013). The Bland-Altman method and tests on the coefficients of simple linear regression, with or without the intercept term, are also used in this kind of study. The Irrigameter is an evapo-pluviometric apparatus to be used in irrigation water management, aiming to optimize the use of water in irrigated agriculture and that can be used to estimate the reference evapotranspiration (ET0). This apparatus has great potential for use in agriculture, because besides being simple apparatus, easy handling and economically feasible, gives information of when and how much to irrigate, without the irrigator has technical expertise on irrigation (OLIVEIRA et al., 2008b) or access to numerous meteorological data. In this context it is interesting to know whether the reference evapotranspiration obtained with the use of Irrigameter (ETI) agrees with the reference evapotranspiration obtained by the standard method of Penman Monteith FAO 56 (ET0). Given the above the objectives of this study were: (i) present and evaluate the different techniques used in the study of agreement between two methods for obtaining the ET0 through an analysis of simulated data, (ii) implement the calculations in the computer software R and (iii) apply the techniques to the evapotranspiration (ET0) data obtained with the use of an Irrigameter (ETI) in an experiment conducted at the Federal University of Tocantins (UFT), Gurupi-TO/Brazil. The simulation study concluded that none of the discussed methodologies can be used, isolated, to conclude on the agreement between two models or methods. Among the studied indices, the Willmott\'s refined index was the most efficient to evaluate the agreement between the two methods used in obtaining the ET. The test for the regression line parameters and the Bland-Altman\'s chart should be used together with other concordance indices. The application of the methods of agreement to study data with the Irrigameter indicated that the water level in the evaporatory that better estimated ET0 was 3 cm. The index of Willmott indicated a good agreement (d = 0:74), but the refined Willmott\'s index indicated a weak agreement (dr = 0:34) between (ETI e ET0). In future studies, beyond the water level inside the evaporatory other measures could be considered, such as the exposed area of water on the surface and, consequently, the water volume in the evaporatory, the thickness and type of the evaporatory\'s material.

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Quarcoo, Nii Lartey, et Patrik Smedberg. « The Road to Bankruptcy : A study on Predicting Financial Distress in Sweden ». Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-91583.

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This thesis aims to study whether cash flow ratios can predict corporate financial distress in Sweden by employing multiple discriminant analysis. It was inspired by the Altman Z-score, which was adjusted for this aim. This study adopted a positivist epistemology and objectivist ontology. The research approach taken was a deductive one which employed quantitative methods in testing the hypotheses developed. The hypotheses were tested through means of accuracy and the Independent Samples Test. In order to identify financial distress a proxyratio was adopted. This proxy was the operating cash flow ratio. The sample consisted of 227 firms in total within the retail- and service industries. The time period covered 2000-2013. It was found that the proxy was unable to separate firms into distressed and nondistressedgroups, but rather classified all firms as distressed. Furthermore, the other ratios also failed to do any classification. Therefore, what the question that this study set out to answer came to the conclusion; cash flow ratios cannot predict corporate financial distress for retail and service companies in Sweden.

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Овеков, І. « Прогнозування банкрутства за моделлю Альтмана ». Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/33181.

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Здатність організації своєчасно проводити платежі, фінансувати свою поточну діяльність на розширеній основі, переносити непередбачені потрясіння і підтримувати свою платоспроможність у несприятливих обставинах свідчить про її стійкий фінансовий стан, і навпаки. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/33181

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Engström, Thomas, et Arvid Holmgren. « Effekten av revisionspliktens borttagande på risken för konkurser : En kvantitativ undersökning av svenska mikro- och småföretag ». Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172641.

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Syfte: Syftet med denna studie är att observera ifall de små företag som valde att inkludera ett revisorsförbehåll i sin bolagsordning och att inte har en tillsatt revisor, efter revisionspliktens borttagande, har en större sannolikhet att gå i konkurs, än de företag som omfattades av revisionsplikten. Metod: Vi använder oss utav ett stickprov på 907 533 observationer. Observationerna delar vi sedan upp i två grupper, de företag som hade reviderade räkenskaper under år 2004-2010 och de företag som valt att avsätta sin revisor under år 2011-2017. De huvudsakliga testerna som vi använder är ett oparat t-test där vi ser ifall vi kan observera en skillnad mellan poängen från de konkurspredikterande modeller vi använder, Ohlson O-score och Altman Z’’-score, mellan populationen utan revisor med populationen som har en revisor tillsatt. Utöver dessa t-tester använder vi även revision som variabel i regressionsmodeller där vi använder de konkurspredikterande modellerna som responsvariabler och dessa responsvariabler ska förklaras av en revisionsvariabel och en BNP variabel. Vid valet av modeller använder vi argument och underlag från olika teoretiska utgångspunkter och teorier, såsom adverse selection, agentproblemet, pecking order theory, trade off-theory och dessa tillsammans med tidigare empiri från studier relaterade till revision och konkursprediktion. Resultat: I en jämförelse av de två grupperna av årsobservationer, företag med revisor (2004-2010) och företagen utan revisor (2011-2017) kom vi fram till att det fanns en signifikant skillnad mellan de två grupperna. Gruppen av årsobservationer med revisor hade en signifikant högre risk för konkurs enligt våra utvalda konkursmodeller Z”-score och O-score modellerna. Slutsats: Slutsatsen av uppsatsen är att företag som väljer att avsätta sin revisor har en lägre sannolikhet att gå i konkurs i jämförelse med de företag som hade en revisor tillsatt. Den jämförelse som Riksrevisionen och andra forskare inom samma område gjort mellan att tvingande ha revisor för alla företag och inte skulle kanske se annorlunda ut om det vägs in revisionens påverkan på konkurser. I nuläget anser Riksrevisionen att borttagandet av revisionsplikten är något som kommer med mer nackdelar än fördelar, vi anser att detta bör omvärderas. Vi föreslår dels att en ny granskningsrapport utförs där konkurs tas med som variabel i undersökningen sen lagändringen trädde i kraft.

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Irving, Chelsea Jayne. « Comparing Steady State to Time Interval Measurements of Resting Metabolic Rate ». BYU ScholarsArchive, 2016. https://scholarsarchive.byu.edu/etd/6281.

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The two most common methods to measure resting metabolic rate using indirect calorimetry are steady state or time interval. Steady state is commonly defined as the first five minutes in which oxygen consumption and carbon dioxide production vary by <10%. A time interval measurement generally lasts 20-60 minutes. Using steady state criteria is often harder to achieve, but many suggest it more accurately measures resting metabolic rate. Our objective was to determine if there were differences between steady state and time interval measurements in a healthy adult population. Seventy seven subjects were measured for 45 minutes. Inclusion criteria included healthy subjects ages 18-65, excluding pregnant and lactating women. Paired t-tests analyzed differences between measures, and Bland-Altman plots evaluated bias, precision, and accuracy. Of 77 subjects, 84% achieved steady state, and 95% achieved SS by minute 30. Most differences between steady state and time intervals were statistically but not practically significant. Bland-Altman plots showed steady state measurements were generally lower indicating that steady state is more indicative of resting metabolic rate. Minutes 6-25 were most precise, accurate and fairly unbiased compared to steady state. We recommend measuring a subject for 30 minutes and using steady state criteria of <10% variation of oxygen consumption and carbon dioxide production for five minutes if a subject is able to achieve it. However, if a subject cannot achieve steady state, we recommend averaging minutes 6-25.

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Stjernström, Elsa, et Jenny Emanuelsson. « Dystopi och jordens undergång : En genreanalys av dystopiska inslag i fiktiv film ». Thesis, Örebro universitet, Institutionen för humaniora, utbildnings- och samhällsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-21167.

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This study is a research on how dystopian features are expressed within different genres. The purpose is to discuss films that contain dystopian features in relation to genre and to examine if there are shared conventions in the films that can make dystopia a film genre on its own. The theoretical base includes genre theory and Rick Altman’s semantic/syntactic approach to film genre. Five films from different genres, all produced within the time period of 2000-2010, are analyzed with a semantic/syntactic approach to genre and then discussed in relation to dystopia and prior research. By using a semantic/syntactic approach to film genre it is possible to identify shared conventions. Only by using a co-ordinate semantic/syntactic approach is it possible to fully understand the interaction between conventions within a genre. The result shows that there are conventions that are characteristic for dystopia and dystopia can thus be considered a subgenre. The films analyzed in this essay share conventions characteristic for dystopia but also offer variation in form of, for example, theme. The subgenre dystopia therefore offers something familiar but also variation which is central in film genre. The analysis also shows that there are symbols that carry meaning within these films which implies that they have a common iconography.

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Hardison, Justin. « ACCURACY OF CONE-BEAM COMPUTERIZED TOMOGRAPHY IN DETERMINING THE THICKNESS OF THE PALATAL MASTICATORY MUCOSA ». VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/2691.

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BACKGROUND: The aim was to compare the thickness of the palatal masticatory mucosa as determined on a cone-beam computerized (CBCT) scan versus thickness determined via bone-sounding. METHODS: A total of twenty patients requiring palatal surgery participated. Thickness of the palatal tissue was measured at various points radiographically and clinically. The two techniques were compared to determine the agreement of the two measurement modalities. RESULTS: Analysis of variance determined that there was no significant difference between the two methods. A small bias of the radiographic measurement being larger was found to be statistically significant (0.09 ± 0.69mm; p <0.0001). Moreover, the tissue thickness was shown to increase as the distance from the gingival margin increased and the tissue over the molars was thinner than the tissue over the premolars. CONCLUSIONS: CBCT can be used to accurately determine the soft tissue thickness of the palatal masticatory mucosa with minimal bias.

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Malm, Hanna, et Edith Rodriguez. « Konkursprognostisering : En tillämpning av tre internationella modeller ». Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30578.

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Bakgrund: Varje år går många företag i konkurs och detta innebär stora kostnader på kort sikt. Kreditgivare, ägare, investerare, borgenärer, företagsledning, anställda samt samhället är de som i störst utsträckning drabbas av detta. För att kunna bedöma ett företags ekonomiska hälsa är det därför en viktig del att kunna prognostisera risken för en konkurs. Till hjälp har vi olika konkursmodeller som har utvecklats sedan början av 1960-talet och fram till idag. Syfte: Att undersöka tre internationella konkursmodeller för att se om dessa kan tillämpas på svenska företag samt jämföra träffsäkerheten från vår studie med konkursmodellernas originalstudier. Metod: Undersökningen är baserad på en kvantitativ forskningsstrategi med en deduktiv ansats. Urvalet grundas på företag som gick i konkurs år 2014. Till detta kommer också en kontrollgrupp bestående av lika stor andel friska företag att undersökas. Det slumpmässiga urvalet kom att bestå av 30 konkursföretag samt 30 friska företag från tillverknings- och industribranschen. Teori: I denna studie undersöks tre konkursmodeller; Altman, Fulmer och Springate. Dessa modeller och tidigare forskning presenteras utförligare i teoriavsnittet. Dessutom beskrivs under teoriavsnittet några nyckeltal som är relevanta vid konkursprediktion. Resultat och slutsats: Modellerna är inte tillämpbara på svenska företag då resultaten från vår studie inte visar tillräcklig träffsäkerhet och är därför måste betecknas som otillförlitliga.
Background: Each year many companies go bankrupt and it is associated with significant costs in the short term. Creditors, owners, investors, management, employees and society are those that gets most affected by the bankruptcy. To be able to estimate a company’s financial health it is important to be able to predict the risk of a bankruptcy. To help, we have different bankruptcy prediction models that have been developed through time, since the 1960s until today, year 2015. Purpose: To examine three international bankruptcy prediction models to see if they are applicable to Swedish business and also compare the accuracy from our study with each bankruptcy prediction models original study. Method: The study was based on a quantitative research strategy and also a deductive research approach. The selection was based on companies that went bankrupt in year 2014. Added to this is a control group consisting of healthy companies that will also be examined. Finally, the random sample consisted of 30 bankrupt companies and 30 healthy companies that belong to the manufacturing and industrial sectors. Theory: In this study three bankruptcy prediction models are examined; Altman, Fulmer and Springate. These models and also previous research in bankruptcy prediction are further described in the theory section. In addition some financial ratios that are relevant in bankruptcy prediction are also described. Result and conclusion: The models are not applicable in the Swedish companies. The results of this study have not showed sufficient accuracy and they can therefore be regarded as unreliable.

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Rosário, João David Claro Ferreira do. « Credit risk and banking activities ». Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12580.

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Mestrado em Finanças
O risco de crédito para o sector bancário é um assunto muito importante. Nesse sentido, é primordial adquirir ferramentas para medir este risco com algum grau de segurança de modo a ser possível tomar as decisões corretas sobre o crédito cedido a clientes. O objetivo deste trabalho é compreender o quão importante é o risco de crédito para as instituições financeiras e apresentar uma forma de o medir associado com o crédito a empresas, analisando um modelo de score para avaliar que o mesmo seja avaliado. Este trabalho também descreve as atividades desenvolvidas nos principais departamentos de uma instituição bancária, de acordo com um estágio que teve lugar no Banco BIC, desenvolvendo desta forma uma revisão da literatura ao risco de crédito, uma descrição sobre a evolução da banca, modelos de avaliação assim como também uma análise a uma empresa, utilizando o modelo Z-Score, comparando o resultado obtido com a classificação fornecida por uma agência de rating. Os resultados provaram que o modelo em análise foi eficaz, proporcionando uma avaliação, dentro das suas limitações, de acordo com a classificação fornecida por esta agência de rating.
Credit risk in banking industry is a very important subject. Therefore, it is important to acquire tools to measure it, with some degree of reliability, in order to be possible to take the correct decisions regarding client loans. The objective of this final project is to understand the importance of the credit risk to financial institutions and to present a way of measuring this risk associated with loans to companies, analysing a score model to evaluate this risk. This project also describes the activities developed by the main departments of a banking institution in accordance to an internship which took place in Banco BIC, developing this way a literature review to credit risk, banking evolution and score models as well as analysing a company using the Z-Score model, comparing the results obtained with the rating provided by a rating agency. The results proved that the model under analysis was effective, providing a reliable output within its limitations, correspondingly to the rating provided by this rating agency.

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Meluzínová, Jana. « Hodnocení finanční situace podniku a návrhy na její zlepšení ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222082.

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The aim of this thesis is a complete assessment of the financial situation of a company. Elementary methods of financial analysis are used to evaluate the current state. Proposals are presented in next part of the work. They are designed to improve the financial position of the company and then consolidate the whole economic situation.

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Al-Nahab, Roua, et Marie Kojhasarli. « Konkursprognostisering : En tillämpning av fyra konkursmodeller ». Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-21864.

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Bakgrund: Många företag går i konkurs varje år vilket leder till att olika intressenter drabbas hårt till följd av konkursen. Därmed har konkursprognostiseringsmodeller utvecklats för att ge en tidig varning till intressenterna om företags framtida finansiella kris. I Sverige använder kreditinstituten sig av sina egna modeller för att förutspå konkurser, dessa modeller är inte publicerade för allmänheten. I och med detta är vi intresserade att tillämpa utländska modeller på den svenska marknaden. Syfte: Syftet med denna uppsats är att undersöka fyra internationella prognostiseringsmodeller för att analysera hur tillämpbara de är på den svenska marknaden. Metod: Undersökningen har baserats på en kvantitativ forskningsstrategi och en deduktiv forskningsansats. Urvalet grundades på de företag som inlett konkurs år 2012 samt en kontrollgrupp bestående av friska företag. Slutligen bestod det slumpmässiga urvalet av 31 konkursföretag och 31 friska företag som tillhör tillverknings- och industribranschen. Teori: Under teoriavsnittet beskrivs de modeller som används i denna studieforskning. Vidare redogörs för nyckeltalens betydelse vid bedömning av företags finansiella förhållanden. Slutligen beskrivs tidigare forskning inom konkursprognostisering. Resultat och slutsats: Modellerna är inte tillämpbara på den svenska tillverknings- och industribranschen då dessa inte har presenterat tillförlitliga resultat på vår studie. Vi anser att en vidare revidering av dessa modeller behövs för att dessa ska kunna tillämpas på den svenska marknaden.

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Bassani, N. P. « STATISTICAL METHODS FOR THE ASSESSMENT OF WITHIN-PLAFORM REPEATABILITY AND BETWEEN-PLATFORM AGREEMENT IN MICRORNA MICROARRAY TECHNOLOGIES ». Doctoral thesis, Università degli Studi di Milano, 2013. http://hdl.handle.net/2434/215072.

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Over the last years miRNA microarray platforms have provided great insights in the biological mechanisms underlying onset and development of several diseases such as tumours and chronic pathologies. However, only a few studies have evaluated reliability and concordance of these technologies, mostly by using improper statistical methods. In this project we have studied performance of three different miRNA microarray platforms (Affymetrix, Agilent and Illumina) in terms of their within-platform repeatability by means of a of random-effects model to assess contribution to overall variability from different technical sources, and interpret the quotas of explained variance as Intraclass Correlation Coefficients. Jointly, Concordance Correlation Coefficients between technical array replicates are estimated and assessed in a non-inferiority setting to further evaluate patterns of platform repeatability. Concordance between-platforms has been studied using a modifed version of the Bland-Altman plot which makes use of a linear measurement error to build the agreement intervals. All the analysis have been performed on unfiltered and non-normalized data, yet all results have been compared to those obtained after applying standard filtering procedures and quantile and loess normalization algorithms. In this project two biological samples were considered: one tumor cell line, A498, and a pool of healthy human tissues, hREF, with three technical replicates for each platform. Our results suggest a good degree of repeatability for all the technologies considered, whereas only Agilent and Illumina show good patterns of concordance. The proposed methods have the advantage of being very flexible, and can be useful for performance assessment of other emerging genomic platforms other than microarrays, such as RNASeq technologies.

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Labrecque, Maxime. « LE FILM CHORAL : Étude des composantes cinématographiques, des particularités littéraires et de la réception théorique de certaines oeuvres emblématiques depuis Short Cuts (1993) de Robert Altman ». Thesis, Université Laval, 2010. http://www.theses.ulaval.ca/2010/26994/26994.pdf.

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Mrkvová, Eva. « Využití controllingu v podniku ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223450.

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This master thesis deals with the analysis of current system of control and state of control in company PREMO Ltd. The SWOT analysis is processed in strategic planning, followed by Porter's Five Forces Model. To assess the economic situation there are selected indicators used of operational planning for the last 3 years, then evaluate the processes of Marketing and Sales and Altman Index and Du Pont Analysis. The result of controlling will be the implementation of the controller, defining his obligations and responsibilities. The second proposal is dealt with improving the internal processing of information using the reporting.

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Basoda, Muhammed, et Azime Celik. « Konkursprognostisering : En studie om nyckeltalens betydelse vid konkurser i de svenska byggföretagen ». Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-36434.

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Bakgrund och problemdiskussion: Idag är konkurser ett problem då många företag försätts i konkurs samt att de bidrar till konsekvenser som påverkar hela samhället. Byggföretag är hårt drabbade och det finns olika tillvägagångssätt, bland annat att genom olika modeller och nyckeltal, för att beräkna konkurser i förväg och ta åtgärder. Syfte: Syftet med studien är att jämföra och analysera fem olika konkursprognostiseringsmodeller och dess nyckeltal i de svenska byggföretagen, för att se om någon eller några modeller är tillämpbara. Syftet med studien är vidare att jämföra våra resultat med resultatet från den litauiska studien och se om vi får ett liknande resultat. Metod: Studien har använt ett kvantitativt tillvägagångssätt där data har samlats in från årsredovisningar för att sedan tillämpas i fem konkursprognostiseringsmodeller. Vidare har nyckeltalen granskats bland annat utifrån en regressionsanalys. Resultat och slutsats: Ingen av de fem modellerna är tillämpbara i de svenska byggföretagen då ingen av påvisar en tillräckligt hög träffsäkerhet som anses pålitlig. Med hjälp av nyckeltal kan man till hög grad säga hur väl ett företag mår och därför till viss sannolikhet säga huruvida företaget kommer gå i konkurs.
Background: When companies go bankrupt and they contribute to consequences that affect the entire society from different aspect. The construction sector is very affected line of business but there are different approaches for calculating bankruptcies in advance and measuring how well a business is. Purpose: The purpose of this study is to compare and analyze five different bankruptcy prediction models and their financial ratios in Swedish construction sector, to see if any or some models are applicable. Furthermore, the purpose of the study is also to compare our results with the results from the Lithuanian study and see if we get a similar result. Method: The study has used a quantitative approach where data has been collected from the companies’ annual financial reports and then applied in five bankruptcy prediction models. Results and conclusion: None of the five models are applicable in Swedish construction sector, as none of them shows high accuracy which is considered reliable.

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Harper, Jane. « Improving Estimation of Resting Energy Expenditure in Seriously Injured Individuals ». University of Cincinnati / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1241571769.

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Koudelková, Petra. « Hodnocení finanční situace podniku ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222324.

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This master´s work deals with the evaluation of the financial situation in the company DEAS ltd. and it´s results. Evalution of the financial situation was done with the indexes of financial analysis. Events of this master´s work are specified solutions for improve market position and their possible implementation into the company.

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Protivová, Irma. « 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-222416.

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The master’s thesis analyses financial health of the company Veletrhy Brno, a. s. in the years 2005 to 2008 at the basis of selected methods of the financial analysis. It comprises proposal of possible of identified problem which should result in the improvement of financial situation of the company.

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Thèses sur le sujet « Altman »

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