Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-07-11T12:39:13Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Dissertação Mestrado M276 - Gilberto.pdf: 3559945 bytes, checksum: e0e92cec09c72c5a7b8b98260c3b9a8e (MD5) / Made available in DSpace on 2017-07-11T12:39:13Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Dissertação Mestrado M276 - Gilberto.pdf: 3559945 bytes, checksum: e0e92cec09c72c5a7b8b98260c3b9a8e (MD5) Previous issue date: 2016-03-22 / Este trabalho apresenta um estudo comparativo de conversores monofásicos aplicados a sistemas fotovoltaicos sem transformador. Topologias de inversores sem transformador têm menores custos, tamanho e peso. Contudo, a não utilização do transformador pode ser responsável por consideráveis valores de correntes de fuga. A associação em série de vários módulos fotovoltaicos se faz necessária para alcançar o nível de tensão desejado no barramento c.c.. Com o intuito de reduzir o número de módulos fotovoltaicos em série, topologias com característica de elevação de tensão (boost) podem ser utilizadas. Portanto, topologias que possuem estas características e que possam apresentar baixos valores de correntes de fuga devem ser escolhidas para o estudo. As topologias presentes neste trabalho são: o conversor de dois estágios, o inversor fonte Z monofásico com diodo adicional, e o inversor fonte Z de três estados. / This work presents a comparative study of single-phase converters applied to transformerless photovoltaic systems. Topologies of transformerless inverters have lower costs, size and weight. However, not using it may cause considerable amounts of leakage currents. The association in series of several PV modules is needed to achieve the voltage level desired in d.c. bus. In order to reduce the number of photovoltaic modules in series, topologies with voltage boost characteristic can be used. Therefore, topologies that have voltage boost characteristic and can have low leakage current values are chosen for the study. Topologies present in this work are: the two stages single-phase converter, the single-phase Z-source inverter with additional diode, and the single-phase three switch three state Z-source inverter.

Anotation The Bohemian kingdom lost its ruler and shortly after that the throne of St. Adalbert lost its bishop; Tobias of Benešov (bishop 1278-1296, known as Tobias of Bechyně) succeeded Jan III. in hardly enviable conditions under the regency of Ota's V. of Brandenburg. Despite that (or maybe thanks to that) he succeeded in continuing the reform of the Diocese of Prague not only in the ecclesiastical management, but also in settling the individual bishopric's districts' issues of property and economic. A set of more than 200 formularies, also known as The Formulary of Tobias of Bechyně, as well as further first-hand or indirect sources, allow us to recognize those issues. This section comprises of an economic history in a narrower sense and also the history of settlement, archaeology and other related branches. As the name suggests, I intend to view Tobias' personality mainly from three essential points of view - firstly as an administrator of the diocese who is responsible for the condition of his subordinate and entrusted clergy, secondly as a responsible administrator of a large property domain and finally as a politically active person. The position of the bishop as the head of the local church necessarily depended on his political assets - especially in the kingdom - financial security and the...

This thesis is focused on tax field concerning real property trading. Firstly basic terms and tax breakdown are described. Within the thesis tax impact will be comared by simulating different situations which may happen when buying, selling, rating or donation and inheritance of real estate brood over individuals and last but not leaf legal entities point of view.

Diploma thesis is focused on the comparison of the tax burden on residential property owner in the Czech Republic and in selected European countries. The content of this thesis is a comprehensive review of taxes relating to real estate in our country, their detailed analysis and subsequent comparison with the situation of selected countries. The possible future development of property taxation in the Czech Republic is predicted in conclusion.

Das vorliegende Buch entstand aus einer zweisemestrigen Vorlesung „Enterprise Computing“, die wir gemeinsam über viele Jahre als Teil des Bachelor- oder Master-Studienganges an der Universität Leipzig gehalten haben. Das Buch führt ein in die Welt des Mainframe und soll dem Leser einen einführenden Überblick geben. Band 1 ist der Einführung in z/OS gewidmet, während sich Band 2 mit der Internet Integration beschäftigt. Ergänzend werden in Band 3 praktische Übungen unter z/OS dargestellt.

Wechselrichter im Antriebsstrang von Elektrofahrzeugen verbinden Batterie und Motor miteinander. Bei konventionellen Wechselrichtern ist die Ständerspannung des Fahrmotors durch die Batteriespannung begrenzt. Dies ist vor allem bei hohen Drehzahlen nachteilig, da hier ein zusätzlicher feldschwächender Strom notwendig ist. Dieser Strom wiederum verursacht zusätzliche Verluste in der Maschine und der Leistungselektronik. Einen alternativen Ansatz bieten hochsetzende Wechselrichter. Die Begrenzung der Ständerspannung durch die Batterie entfällt. In der vorliegenden Diplomarbeit werden zwei hochsetzende Wechselrichter miteinander verglichen. Zunächst wird die Funktionsweise des Wechselrichters mit Hochsetzsteller und des ZSource-Wechselrichters erläutert. Danach werden Bauelemente für beide hochsetzende Wechselrichter ausgewählt. Anschließend werden die Verluste und das thermische Verhalten der ausgewählten Konfigurationen analysiert und mit Matlab simuliert. Abschließend werden der Wechselrichter mit Hochsetzsteller und der Z-Source-Wechselrichter bezüglich der Kriterien Wirkungsgrad, Zuverlässigkeit und Fertigungsaufwand miteinander verglichen. / Inverter in the drive train of electric vehicles connect the battery to the machine. Using conventional inverters, the stator voltage is limited by the battery voltage. This is mainly a disadvantage at a high speed, since an additional field weakening current is needed. This current produces extra losses in the electrical machine and the power electronics. DC/DC boosted inverters offer an alternative solution. A limitation of stator voltage through the battery does not occur. This diploma thesis is comparing two kinds of DC/DC boosted inverters. First the functionality of an inverter with boost converter and that of a Z-Sourceinverter are presented. Afterwards the electrical components for both inverters are chosen and are simulated using Matlab. Finally the results of the simulation are compared with respect to power effciency, reliability of the electrical components and the effort of production.

Tanzania is among the poorest countries in the world, with most of its population living in rural areas. Like most other developing countries, rural households' access to financial services is very limited. The government has adopted series of economic reform measures since mid-1980s that include financial liberalization. Liberalization of the financial sector facilitated participation of private financial institutions, restructuring of public financial institutions and privatization, elimination of interest rate controls, credit allocation and targeting. In addition, the role of the Bank of Tanzania in supervision and regulation of financial institutions was strengthened. Following the privatization of the financial sector, the number of financial service providers increased and diversified, which include commercial banks, development banks, insurance and social security funds, and capital markets. The role of the central bank was re-defined and strengthened in terms of price stability, supervision and regulation. Although there is an increase in financial sector service providers and products, rural households' access to financial services did not improve. To the contrary access to formal financial services is diminishing significantly, hence making poverty reduction initiatives more difficult. This study analyzed constraints to access to rural financial services, examined its impact on rural households' livelihoods, and recommended appropriate financial sector development strategies. The data for the study were collected from various sources - both primary and secondary. Primary data were collected from selected thirteen villages in Babati and government offices in the district through interviews, focus group discussions, questionnaire, and observation. Secondary information was gathered from documentary sources in the form of reports, records and review of literature. A combination of analytical tools was used - qualitative and quantitative. The study observed that history of rural finance in Tanzania is associated with colonialization of Tanganyika. The German colonial administration was the first to introduce establishment of modern commercial banking in the country in 1905 when the Deutsche Ostafrikanische bank opened a branch in Dar es Salaam. The British colonial administration, after the defeat of Germans in World War I, promoted establishment of commercial banks in Tanganyika in order to support commercialization of the economy. Consequently, German banks were replaced and commercial bank branches were established in other parts of the country. The independent government undertook massive re-organization of the financial sector and much attention was put on agricultural credit. Agricultural credit was organized through specialized agricultural credit organizations that corroborated with state owned commercial banks. However, the co-operative movement were assigned important role in credit administration on the ground as they are closer to the beneficiaries. The financial structure after independence up to the 1990s, when reforms were ushered in, is characterized by state owned financial institutions with pervasive interference. Credit was directed on the basis of the government priorities with little regard to credit worthiness analysis. The National Bank of Commerce (NBC) and Co-operative and Rural Development Bank (CRDB) were the dominant banks that implemented the government monetary policy. Emphasis was put on credit and savings mobilization was neglected. The CRDB operated mostly on managing donor funds meant for rural development. Liberalization of the financial sector was introduced through the Banking and Financial Institutions Act (BAFIA) of 1991 to address the weaknesses observed in the financial sector. It was envisaged to improve access to financial services through enhanced competition, increased and diversified financial products and providers, and improved integration of the financial system. However, assessment of the impact of the financial liberalization has mixed results. While there are distinct expansion in financial institutions, products and services; these are more concentrated in urban areas and accessed mostly by wealthy clients. Consequently, rural households' access to finance is diminishing. On the other hand, most financial institutions continue to employ traditional banking approaches - of insistence on collateral, preference for less risky category of clients, bias towards large loans, and bureaucratic procedures in providing loans. Besides, there are limited initiatives in product innovation, design of appropriate delivery mechanisms, and high interest rates spreads that discouraged potentials borrowers and depositors. As a result of poor access to financial services, most households have strengthened self-financing mechanisms through the informal arrangements. Although, the semi-formal - especially member based financial institutions and some Financial NGOs (FiNGOs) are attempting to correct the financial imbalances, their outreach, products and services are still limited. While there are improvement in supervision and regulation of the financial sector, it must be noted that prudential regulation and supervisions as part of the financial infrastructure if not carefully used, will undermine the efficiency of the financial market. The study concludes that rural households need a variety of financial products that include savings facilities, loans, insurance, leasing, and means of transfer payments. The degree of demand for these products is, however, determined by household's level of poverty, household size, level of education and skills, life cycle needs, and local market opportunities. However, financial sector reforms had little impact on households' livelihoods. Its implementation is associated with an increase in inequalities and poverty. Besides, there is a reduced funding as well as investment in agriculture, which forms the key sector of the economy. Consequently, the performance of the agricultural sector has been declining although its contribution to GDP is still significant. Assessing the supply and demand for rural financial services, it is concluded that rural areas are hardly served by banks hence limiting access to financial services. Prior to liberalization, government owned financial institutions provided limited financial services to rural areas organized through co-operatives and specialized credit agencies. CRDB was responsible for organization of credit for farm inputs, while NBC provided crop finance. In addition, CRDB also facilitated rural development programmes through donor funds. With the liberalization of the financial sector - co-operatives have collapsed, development banks are no longer active, and commercial banks have withdrawn from serving rural areas, thus creating a "supply gap" that is being replaced by informal finance. Furthermore, the study observed that demands for financial services is determined by age of the borrower, household size, and distance from a financial institution, the cost of borrowing that include loan transaction costs plus interest rate charged, bank procedures and conditions, policy and regulatory framework and institutional and infrastructural conditions. The study recommends the following: (i) Continued efforts for establishment of supportive macroeconomic and sectoral policies - financial, fiscal, monetary & rural development - and legal and regulatory framework that facilitates the growth of the rural financial markets, (ii) A facilitative intervention by the government in the development of the financial markets that addresses the national poverty reduction development objective through economic growth is required. The desired actions are those that focus on improvement in demand for financial services, reduced bureaucratic banking conditions, reduced transactions costs, improved infrastructure, and reduction of other structural bottlenecks limiting access to financial services, (iii) Development of appropriate financial institutions and products relevant for the rural sector requires government guidance through policy, development of appropriate financial infrastructure (legal, regulation and information), and incentive mechanisms. (iv) Intervention by the government in institutional and infrastructural development is required so as to facilitate the functioning of markets. There must be purposive investment strategy that supports development of the public infrastructure - such as transport and communication, electricity, security system, and research and development. Institutional development - judiciary machinery, credit bureaus, and property rights and business registry are required. Furthermore, training and capacity building so as to change peoples' mindsets concerning loans and savings mobilization, and (v) There is a need for building up a "New Role" for financial institutions. Financial institutions need to revisit their financial terms and conditions in favor of the development of RFMs, especially in terms of bank conditions, interest rate spreads, demand for collateral, and requirements for addressing the needs of the poor and rural population, Furthermore, financial institutions need to become more innovative in developing new products and services, improvement in organization of rural financial institutions, delivery mechanisms, and establishment of the institutional framework for integration of MFIs into the national financial system in the country. The following areas require further studies: (i) development of realistic rural development strategy that covers, among others, the development of the financial markets, (ii) institutionalization of the rural property ownership rights in order to establish how these can be used productively, through say mortgage, collateral, and/or sale for cash income, and (iii) Mechanisms for enforcement of loan repayments in rural areas - especially the lessons from informal operators. Experiences have shown that under informal credit arrangements, there are few default cases as opposed to formal commercial credit practices. / Development Studies / D. Litt. et Phil. (Development Studies)

由於財務報表舞弊往往足以震撼投資大眾，造成資本市場重大損失，各國監管單位無不盡力降低此事件之爆發，以維護資本市場秩序、保障投資人，是以本研究欲瞭解影響中國大陸上市公司舞弊之因素為何，以及如何建立舞弊預測模型提供財務報表使用者作為參考之用。本文利用2007年至2014年受懲罰之上市公司為研究對象，採Logistic迴歸進行實證分析，結果顯示裁決性收入與Z"-Score對於財務報表舞弊無顯著相關，相反的獨立董事比例、是否具ST壓力、存貨週轉率、應收帳款週轉率、主營業務利潤率與財務報表舞弊具顯著關係，另外利用迴歸結果中顯著變數建立財務報表舞弊模型，發現整體正確率為53.31％。 / Due to the severe impacts caused by fraudulent financial reporting, securities regulatory commissions in most countries put much emphasis on maintaining the order of the capital markets and protecting the investors’ interests. In order to realize the factors of financial statement fraud, especially for China listed companies, and build the detecting model for the financial statements users, I select some listed companies punished by the government during the period 2007-2014 as the samples in this dissertation. Then, I use logistic regression model to test which variables are significant to fraudulent financial reporting, and the results show that the discretionary revenue and Z"-Score do not have impact on it. On the contrary, the percentage of independent directors, pressure from avoiding being “ST”, inventory turnover, accounts receivable turnover, and percentage of income from main operation are significantly relevant to fraudulent financial reporting. Moreover, when including these significant variables in the detecting model, the accuracy of the model can up to 53.31 percent.

Studien syftar till att klargöra och undersöka attribut som kan ha relevant betydelse för den unga kundens kvalitetsupplevelse av den personliga servicen i fast fashion-butiker. Denna studie baseras på kvantitativ metod med en deduktiv ansats. Hypoteser har formats som en metod att testa det teoretiska ramverket. Hypoteserna testas genom en webbenkät, som besvaras av 210 respondenter. Studien visar att det inte finns en korrelation mellan det initiala mötet med personalen och den upplevda servicekvaliten för den unga kunden i fast fashion-butiker. Tjänstvillighet och kunskap har dock båda signifikant korrelation med den upplevda servicekvaliteten för den unga kunden i fast fashion-butiker.

本論文主要探討下列四點：「（Y wo Z）tosuru」句法結構中「tosuru」的用法、「Y」和「Z」之間的相互關係、「tosuru」所表達的多種意思以及變成「tosite」之文法化的過程。 「（Y wo Z）tosuru」的句法結構中又可分為他動詞型態「Y wo Z tosuru」以及自動詞型態「～tosuru」兩種用法。本論文亦以這兩種類型分開探討。 本論文共分五章。序章和第一章是本論文研究動機以及相關文獻探討。第二章以「Y wo Z tosuru」句法結構為主，探討其「tosuru」在表達「變化」和「認定」之間意思上的連續性、「to」所表達的意思和用法、以及「Z」所出現的名詞限制。第三章則是以「～tosuru」句法結構為主，藉由與「toiu」、「tokanngaeru」、「tosyutyousuru」、「toomou」等動詞的互換情形，以及在「tosareru」、「tosareteiru」表現的用法來探討其多義性。第四章則以機能動詞「tosuru」為主，記述其變為「tosite」之文法化的過程。第五章為結論。 本論文發現，雖然同為「Y wo Z tosuru」句法結構，但因「suru」所表達的意思不同，則「to」所表達的意思和用法、其前接名詞「Y」和「Z」的關係以及「Z」中所出現的名詞也有所不同。並且藉由與其他動詞的互換情形，區分出「（Y wo Z）tosuru」句法結構中各種意思之間不同用法的限制，及其所表達意思分布。