Dagens överkonsumtion har resulterat i förödande problem för både natur och oss själva. En av alla lösningar till att minska problemet är att tillverka och erbjuda etiskt korrekta produkter till konsumenter. Men trots att intentionen att köpa dessa produkter har ökat hos konsumenter, genomförs inte dessa köp. I samma veva som konsumtionen förändrats har en ny generation vuxit upp och blivit redo att konsumera - Generation Z. Generation Z skiljer sig från andra generationer i både attityd och handlande. De ägnar stor tid åt sociala medier där de utvecklar sina nätverk, ökar sin kunskap och finner inspiration. Om dagens forskning har rätt om denna generation, är det de som har möjlighet att vända den onda trenden med överkonsumtion och få konsumenter att handla på ett mer etiskt korrekt sätt. Syftet med studien är att undersöka hur generation Z uppfattar vad som visas på sociala medier, samt hur denna information sedan används i praktiken. Detta undersöks för att se om sociala medier kan påverka generation Z till att genomföra fler etiskt korrekta köp. Med ett synsätt baserat på en teori som säger att det finns ett gap mellan etisk intention och genomförande, är det därför viktigt för både kunder och företag att förstå vad det är som påverkar konsumenter till att faktiskt genomföra ett köp. Om denna kunskap inte uppdagas, kommer problemet kvarstå. Forskning på generation Z är idag väldigt begränsad, på grund av detta har en kvalitativ tvärsnittsdesign med semistrukturerade gruppintervjuer genomförts. Val av metod härleds till att den var bäst lämpad för att uppnå en djup förståelse om ämnet under en kort tid. Undersökningen baseras på fyra fokusgrupper med tre till fem respondenter i varje grupp, totalt 17 personer. Intervjuerna ägde rum i Borås och utfördes på kvinnor i åldern 16-25 år. Utifrån resultatet från empirin och analysen kunde trovärdiga slutsatser om generation Z och dess användning av sociala medier dras. Generation Z använder sig frekvent av sociala medier. De främsta användningsområdena är för att hålla kontakten med omvärlden, inspireras och hämta information. Dessa användningsområden varierar beroende på vilken plattform som används. Nyheter som prioriterades på sociala medier var sådant som snabbt fångade intresset och var lättillgängligt att läsa. Det var också av vikt att informationen kom från en trovärdig källa. Gällande reklam från influencers på sociala medier var det också viktigt att produkten kunde kopplas till personen i fråga, det vill säga även här behövde källan vara trovärdig. Hos generation Z var gapet mellan intention och genomförande av etiskt korrekta köp påtagligt. Slutsatserna som drogs från intervjuerna var att sociala medier bör användas som ett verktyg för att minska gapet då det påverkar konsumenter till hög grad. Majoriteten av respondenterna ville genomföra etiskt korrekta köp, men hänvisade till diverse faktorer som påverkade genomförandet. Främst var okunskap anledningen till att mindre “bra” köp gjordes. Antalet etiska köp kan ökas genom snabbläst information om hållbarhet på sociala medier. / Today's overconsumption has resulted in devastating problems for both nature and ourselves. One of many solutions to reducing the problem is to manufacture and offer ethically correct products to consumers. But even though the intention to buy these products has increased amongst consumers, these purchases are not implemented. At the same time as the consumption changes, a new generation has grown up and are now ready to consume - Generation Z. Generation Z differs from other generations in both attitude and action. They spend a lot of time on social media where they develop their networks, increase their knowledge and find inspiration. If today's research is right about this generation, they are able to reverse the evil trend of overconsumption and make consumers act more ethically correct. The purpose of the thesis is to investigate how generation Z perceives what appears on social media, and how this information is then used in practice. This is investigated to see if social media can affect generation Z to implement more ethically correct purchases. With an approach based on a theory that says there is a gap between ethical intention and implementation, it is therefore important for both customers and companies to understand what it is that influences consumers to actually conduct a purchase. If this knowledge is not discovered, the problem will persist. Research on generation Z is today very limited. Because of this, a qualitative cross-sectional design with semi-structured group interviews has been conducted. The choice of method was found to be best suited to obtain a deep understanding of the subject in a short period of time. The survey is based on four focus groups with three to five respondents in each group, a total of 17 people. The interviews took place in Borås and were performed on women in age 16-25 years. Based on the empirical results and the analysis, credible conclusions about generation Z and its use of social media could be drawn. Generation Z uses social media frequently. The main uses are to keep in touch with the outside world, inspire and retrieve information. These uses vary depending on the platform. News that were prioritized on social media were those that quickly caught the interest and were easy to read. It was also important that the information came from a credible source. Regarding advertising from influencers on social media, it was also important that the product could be linked to the specific person. So, even here the source needed to be credible. Amongst generation Z, the gap between intention and implementation of ethically correct purchase was significant. The conclusions drawn from the interviews were that social media should be used as a tool to reduce the gap, as it highly affects consumers. The majority of respondents would do ethically correct purchases, but referred to various factors that influenced implementation. Mainly, lack of knowledge was the reason why less "good" purchases were made. The number of ethical purchases can be increased by fast-paced information on sustainability at social media. This thesis is written in Swedish.

The aim of this thesis is assessment and presumptions of inter-company comparisons and finds suitable methods for inter-company comparisons. The theoretical part is focused on the ways and appropriate methods for inter-company comparisons, pointer system and their use for inter-company comparisons is used in this part. The one-dimensional and selected multidimensional methods are applied in this work. These methods find position of company in a file of competitive companies. Good characteristics are prerequisite for selection of indicators. Ratio indicators, bankruptcy and solvent models evaluate rate efficiency of the company in period 2008 - 2010. The conclusion of this thesis identifies weaknesses in economy and proposes measures for increase of company´s efficiency.

The main aim of the thesis was the analysis of the tax and accounting system of a land and administrative unit in the Vysočina region. The work focuses on the determination and understanding of basic terms related to the main aim, and furthermore, on the careful observation of the tax and accounting system of the Křelovice municipality. The selected accounting unit was observed in the framework of three years (2010 ? 2012).

This master thesis is concerned with the analysis of methods of fixed assets acquisition, with a focus on leasing. Its aim is to evaluate the acquisition of fixed assets through leasing in comparison with alternative forms in the limited liability company Servistrade s.r.o. in terms of the financial resource provider. The theoretical part describes fixed assets, their classification, leasing, alternative forms of property acquisition and comparison thereof. The practical part begins with the characteristics of Servistrade s. r. o. The analysis is made upon the actual data submitted by the company. For the fixed assets acquisition, the company may provide leasing, instalment sale or bank loan. Evaluation of the best variant of assets acquisition (from the Servistrade provider?s viewpoint) was done in terms of cash flow, income tax and VAT. The evaluation was also conducted from the perspective of the tenant MMC Pardubice s. r. o.

Materiais dopados com o íon trivalente Tb apresentam intensa emissão no verde (5D4 → 7Fj, j = 3, 4, 5 e 6) e fraca na região UV-azul (5D3 → 7Fj , j = 4, 5 e 6). A emissão azul pode ocorrer a partir de excitação direta no UV (emissão Stokes) ou por upconversion (emissão anti-Stokes), após a excitação em 488 nm (excitação ressonante no nível 5D4 a partir do estado fundamental). Nesta dissertação analisamos as propriedades da luminescência do Tb3+ em vidros aluminosilicato de cálcio com baixa concentração de sílica. Para excitação em 325nm, verificou-se que a intensidade da luminescência verde aumenta linearmente com a concentração, enquanto a emissão azul é fortemente reduzida com o aumento da concentração de Tb3+ de 0,5 para 15,0% (% em peso). No caso da excitação em 488 nm, observou-se uma forte saturação das emissões verdes, para intensidades duas ordens de grandeza menores que o esperado. Por meio de um sistema de equações de taxa, mostramos que esse comportamento pode ser explicado pelo mecanismo de absorção do estado excitado (AEE) e, por uma seção de choque de absorção (5D4 → 5D3) aproximadamente duas ordens de magnitude maior do que a do estado fundamental (7F6 → 5D4). Nossos resultados sugerem que a relaxação cruzada envolvendo os níveis 5D4 e 5D3 não é o único mecanismo responsável pela depopulação do nível 5D3 , como tipicamente descrito na literatura. Processos de upconversion por luminescência cooperativa entre íons excitados (5D3: 5D3 ou 5D3: 5D4) e outros mecanismos que envolvem transferência de energia para níveis excitados superiores (4f5d, banda de transferência de carga, matriz hospedeira, defeitos, etc) podem desempenhar um papel significativo neste sistema. Medidas de Z-scan resolvidas no tempo com excitação em 488 nm foram realizadas e não-linearidades de altas ordens foram observadas (n2, n4, etc.). A partir do n2, valores de Δαp e Δσ da ordem de 10-25 cm3 e 10-20cm2 foram calculados, respectivamente. Este valor de Δαp é o mais alto já reportado em materiais dopados com TR, provavelmente devido à baixa energia dos níveis 4f5d para o íon Tb3+. / Trivalent Tb-doped materials exhibit strong emission in the green (5D4 → 7Fj, j = 3, 4, 5 e 6) and weak in the UV-blue (5D3 → 7Fj , j = 4,5 e 6). The blue emission can occur from direct UV excitation (Stokes emission) or by upconversion (anti-Stokes emission) through 488 nm excitation (resonant pump of 5D4 metastable level from the ground state). In this dissertation the luminescence properties of Tb3+ doped low silica calcium aluminosilicate glasses are reported and analyzed. The intensity of green luminescence increases proportionally to the concentration while the blue luminescence is strongly reduced with the increase of Tb3+ concentration from 0.5 up to 15.0 wt%. In the case of 488 nm excitation, a saturation behavior of the green emission is observed at intensities two orders of magnitude smaller than expected for bleaching of the ground state population. Using a rate equation model, we show that this behavior can be explained by an excited state absorption (ESA) from 5D4 to upper levels, with an absorption cross section two orders of magnitude larger than the ground state absorption. The effect of ESA could also be observed by the shortening of the green emission risetime with the increase of pump intensity. We infer that the CR is not the only loss mechanism responsible for the 5D3 depopulation. Cooperative upconversion from a pair of excited ions (5D3:5D3 or 5D3:5D4) and other mechanisms involving upper lying states (4f5d, charge transfer, host matrix, defects, etc.) may play a significant role. Time-resolved Z-scan measurements were also performed at 488 nm high order nonlinearities were observed (n2, n4, etc.). From n2, Δαp and Δσ of the order of 10-25 cm3 and 10-20cm2, respectively, were obtained. This Δαp value is the highest ever reported for a RE doped material, it seems to be due to the low energy value of the 4f5d state in Tb3+.

Efeitos ópticos não-lineares foram estudados em filmes finos de silício amorfo hidrogenado através da técnica de varredura-Z, que utiliza um único feixe de luz laser de onda contínua, modulado na escala de tempo de milissegundos. Em tal técnica, amostras do material foram deslocadas ao longo da região focal de um feixe com perfil de intensidade gaussiano e comprimento de onda de 532 nm, enquanto a transmitância da luz foi medida no campo distante. Os filmes foram depositados sobre vidro pela técnica PECVD a baixas temperaturas (entre 50 °C e 200 °C) e foi utilizado fósforo como impureza dopante: variando-se a concentração do gás fosfina durante a deposição do material, obtêm-se diferentes quantidades de fósforo incorporado no Si-a:H. Durante a realização da varredura-Z, foi observado o efeito de lente térmica no sinal da transmitância e a resolução temporal do sinal medido possibilitou o ajuste dos dados experimentais ao Modelo de Lente Térmica. A partir dos parâmetros desse ajuste, foi possível determinar a difusividade térmica das amostras (D ~ 3x10-³ cm²/s) e estimar sua condutividade térmica (K ~ 5x10-³ W/Kcm) e seu coeficiente de temperatura do caminho óptico (ds/dT). Além disso, os valores dos deslocamentos de fase do feixe (´teta\') e dos tempos característicos de formação da lente térmica (tc0) foram obtidos. Efeitos ópticos de origem térmica geralmente são indesejados em dispositivos fotônicos e, para evitá-los, o estudo e o conhecimento das propriedades ópticas não-lineares dos materiais que compõem tais dispositivos são de grande importância. Ademais, aplicações em microssensores podem ser baseadas nas propriedades do Si-a:H estudadas neste trabalho, como, por exemplo, sua condutividade térmica. / Nonlinear optical effects have been studied in hydrogenated amorphous silicon films through the single beam Z-scan technique, using a modulated CW laser in the millisecond time-scale regime. In this technique, the samples were moved along the focal region of a focused gaussian laser beam with wavelength of 532 nm, while the light transmittance in the far field was measured. The films were deposited on glass by low temperature PECVD technique (from 50 °C to 200 °C) and phosphorus were used as a dopant impurity: during the material deposition, different concentrations of phosphine gas cause different amounts of incorporated phosphorus into a-Si:H. The thermal lens effect was observed in the transmittance signal, so the experimental data from the time-resolved Z-scan mode could be fitted in the Thermal Lens Model. It was possible to determine the samples thermal diffusivity (D ~ 3x10-³ cm²/s) and to estimate their thermal conductivity (K ~ 5x10-³ W/Kcm) and temperature coefficient of the optical path length change (ds/dT) through those fittings. Besides, the phase shift (\'teta\') and the thermal lens characteristic time (tc0) were achieved. Thermal optical effects are unwanted to photonics devices, therefore studying and knowing these effects is very important to avoid them. Moreover, applications to microsensor devices may use the a-Si:H properties studied in this work as, for example, its thermal conductivity.

Submitted by Vasti Diniz (vastijpa@hotmail.com) on 2017-09-18T13:07:50Z No. of bitstreams: 1 arquivototal.pdf: 727578 bytes, checksum: b15ffe582074573c53ae0805d8b1edcb (MD5) / Made available in DSpace on 2017-09-18T13:07:50Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 727578 bytes, checksum: b15ffe582074573c53ae0805d8b1edcb (MD5) Previous issue date: 2013-03-08 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The fact that neutrinos are massive indicates that the Standard Model (MP) should be extended. In this thesis we study the gauge extension called B-L, which is based on the symmetry group SUci (3) SUL (2) Uy (1) UB_L(l). The additional factor UB_L(l) brings up a new boson, called Z ', then the addition of a new scalar is needed to break this new symmetry. We will show that this model provides a natural background for right-handed neutrinos and the see-saw mechanism of mass production. Moreover, we find some phenomenological aspects of this model, as the absence of anomalies and some decay widths of the new boson. Finally, a brief analysis is made of how this new boson can be produced in acleradores particle and its lower bounds of his mass. / 0 fato de os neutrinos serem massivos indica que o Modelo Padrao (MP) deve ser extendido. Nesta dissertagdo, é estudada a extensao de calibre denominada B-L, a qual é baseada no grupo de simetria SUc(3) SUL(2) Uy (1) UB_L(1). 0 fator adicional UB_L(l) faz corn que aparega urn novo bOson, denominado Z'. logo, a adigao de urn novo escalar se faz necessaria para quebrarmos essa nova simetria. Vamos mostrar que esse modelo fornece urn cenario natural para os neutrinos de mao direita, bem como o mecanismo see-saw de produgdo de massa para os mesmos. Alem disso, verificamos alguns aspectos fenomenolOgicos desse modelo, como a ausencia de anomalias e algumas larguras de decaimento desse novo bOson. Por fim, é feita uma breve analise de como esse novo bOson pode ser produzido nos aceleradores de particulas e seu limite inferior de massa.

Made available in DSpace on 2015-05-14T12:14:11Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 626469 bytes, checksum: b00f1a4159fa8427d51e0806ea431c8f (MD5) Previous issue date: 2013-03-01 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The Standard Model with its current simmetry, is complete, but still not the final word for the study of elementary particle physics, and many of the experiments show an accumulation of data indicating the existence of DarkMatter, i.e., new physics that can not be described only by it; in mid-2009 , an excess in the fraction of the flow of electron/positron experiments measured by the PAMELLA[1], FERMI[2] and HESS[3], experiments that could be interpreted as possible evidence of dark matter annihilation through Lepto-phobic interaction, instigated researchers. Therefore, to describe such a scenario, the following will consider the extension of the standard model with the gauge group ULi−Lj (1)[4], for an analysis of how this can help solve this problem of excessive flow detected. / O Modelo Padrão com sua simetria atual, está completo, porém ainda não é a palavra final para o estudo de física de física das partículas elementares, muitos dos experimentos realizados apresentam uma acumulação de dados que denotam a existência de Matéria Escura, ou seja, apontam para física nova que não pode ser descrita somente por ele; em meados de 2009, um excesso na fração do fluxo elétron/pósitron medida pelos experimentos do PAMELA[1],FERMI-Lat[2] e HESS[3], que puderam ser interpretados como possíveis evidências de aniquilação de matéria escura através de interação lepto-fóbica, instigaram os pesquisadores. Portanto, para descrever tal cenário, a seguir considerar-se-á a extensão do Modelo Padrão com o grupo de gauge ULi−Lj (1)[4], para uma análise de como este pode ajudar a resolver esse problema do fluxo excessivo detectado.

L’objectif de cette thèse est de répondre à trois questions de recherche, peu explorées dans la littérature. Le but de notre premier essai est d’examiner la relation entre le développement financier islamique et la croissance économique, en utilisant un échantillon de 15 pays sur une période allant de 2000 vers 2009. Les résultats de l’estimation du modèle à effet fixe, variable instrumentale et GMM en différence montrent que le développement financier islamique a un impact positif sur la croissance économique. Les résultats du modèle semi-paramétrique prouvent que l’impact du développement financier islamique sur la croissance économique puisse être non linéaire. Notre deuxième essai s’intéresse à étudier l’effet de la crise des subprimes de 2007-2008 sur les banques islamiques portant sur 70 banques, réparties entre 43 banques classiques et 27 banques islamiques pendant la période 2005-2009. Les résultats prouvent qu’il n’y a pas de différence significative en termes d’effet de la crise sur la solidité des banques islamiques et conventionnelles. Dans notre troisième essai, nous nous s’intéressons à analyser la volatilité des indices boursiers islamiques par rapport à leurs consorts conventionnels. Cinq indices islamiques ont fait l’objet de cette étude ainsi que leurs consorts conventionnels. L’étude couvre la période : 2/02/2009-12/02/2014. Les résultats du test de Granger détectent différentes relations causales. Ainsi, Les résultats du modèle Garch montrent que quatre parmi les cinq indices islamiques sont moins volatiles que leurs consorts conventionnels tandis qu’un seul indice islamique est plus volatile que son consort conventionnel. / This dissertation contains three essays on different issues on mergers and acquisitions, left unexplored or unresolved by the existing literature. The first study examine the relationship between Islamic finance development and economic growth in a panel of 15 MENA and Sout-est-asia countries over the 2000-2009 period, using a variety of econometric methods and four standard measures of Islamic financial development. The study identifies two sets of findings. First, fixed effects estimation, panel-data-instrument variables regressions and GMM-difference estimator reveal that the relationship between Islamic financial development and economic growth is positive. The semiparametric panel model shows that there is evidence of nonlinearity in the data. The second study, assess empirically the effect of the 2007-2008 subprime financial crisis on Islamic banks using a sample of 27 Islamic banks and 43 conventional banks during the period from 2005 to 2009. Using the Z-score as indicator of bank stability the results of our regression analysis show that there is no difference in terms of the effect of the financial crisis on the soundness of Islamic bank and their conventional counterparts. The third study aims to examine the volatility of Islamic stock index compared to their conventional counterparts. Five major Islamic stock indexes have been the subject of our third study as well as their conventional counterparts. Covering a time period from 12/02/2009 to 12/02/2014. The application of Granger causality tests detected different causalities during the period, between the returns series under study. Employing Generalized Autoregressive Conditional Heteroskedastic (GARCH), our results indicate that, four among five Islamic stock indexes were less volatile than their conventional counterparts. But, one Islamic index are more volatile than their conventional counterpart.

The subject of this Diploma thesis is Tax system in accounting with a view of income tax. Tendency of work is compare income tax of individual and income tax of corporation in the Czech Republic. Effect is find out whether is for businessman from tax aspekt preferable exit individual or corporation. Differences are confront between income tax of individual and income tax of corporation in a year 2007 as well as impact of tax reform effective from 1. 1. 2008 at income taxes. For Berger resolution are into account also health and social insurance.