Global ETD Search

341	Transferové ceny ve specifických smlouvách pro finanční řízení podniku / Transfer pricing in specific agreements for MNE´s financial management Brabenec, Tomáš January 2010 (has links) My research concluded by the dissertation thesis focused on transfer pricing in financial management. The aim of this paper was to analyze the use of contracts for cost-sharing, contracts for contributing to the cost and service level agreements in a group of related persons of multinational companies. The work is divided into three logical parts. The first part of my dissertation analyzed the available scientific work and literature. A number of publications deals with the issue but only marginally. I thus drew upon mainly legal texts. I assumed the potential for practical use based on my finding that about 72 % of companies doing business in research and development operate in clusters of related persons. The second part of the paper deals with contracts for cost-sharing and cost contribution agreements. The basic problem of both agreements is reasonable estimation of the expected benefits. I suggested a procedure for estimation of benefit sharing among participants and also what indicators to use for measuring. Then I defined the share of costs. I suggested a definition of K.O. criteria for other than the U.S. legislation for incorrectly estimated shares. In this theoretical treatise on the weighted cost of capital I have found that companies that are not part of a group of related persons have a lower WACC. I pointed to the significant impact of agreements on avoidance of double taxation. As an alternative to the above contracts in the Czech Republic I presented a contract of association under the Civil Code. The third part of this work is dedicated to the Service Level Agreement. I conclude that it is necessary in certain ways to measure benefits, as it is a very important factor for the recipient of services. The benefits, however, cannot be measured directly, but through auxiliary variables, when the determining will always be influenced by the applied accounting standards. The second examined aspect was the allocation of costs to the service provider. Here, I conclude that there is no universally correct way. However, essential for these costs are only the actual relevant costs incurred in connection with the provision of intangible assets. Lastly, I focused on the usual profit margin surcharge over the cost provider of intangible assets. I conclude that when setting profit margins in accordance with the arm's length principle one should build on the level of normal returns on the invested assets of the provider.
342	Do performance measurement reports address the problem of accountability in the public sector?: A case of Gauteng Municipalities Mahuni, Netsiwell 09 1900 (has links) Public organisations account for their performance by making annual reports available to the public. While such increased emphasis on performance leads to a greater awareness of annual reports, it also raises the question of whether performance information is relevant and effective for accountability purposes. This qualitative study uses the Critical Realism approach to assess the contribution of performance reports in making municipalities more responsible; and their managers accountable for achieved and failed service delivery targets. Content and thematic analyses are applied to the collected data following case studies on the metropolitan cities of Ekurhuleni, Johannesburg, and Tshwane in Gauteng, South Africa. The findings are that despite poor quality issues in reports, there is no link between performance and accountability. In other words, while performance reports have the capacity to correctly provide actual performance data, they are not used to hold public managers to account. Generally, politicians from underdeveloped countries are elected based on popularity rather than ability, hence they are reluctant to utilise performance reports, instead they tend to keep those public managers who look after their interest despite failures. Therefore, lack of consequences, complex governance systems, and passive citizenry, create a safe zone for both councillors and public managers to remain unaccountable. Further studies are recommended on empowering communities and accountability of councillors to citizens. / Business Management / M. Phil (Accounting Sciences) Public service accountability Municipality performance evaluation Service delivery assessment Relevant performance information Citizen empowerment Consequence management Complex governance Management controls Political protection Underperformance 352.43096822 Performance -- Evaluation Civil service -- South Africa -- Gauteng
343	Suchet des Dorfes Bestes : eine empirische Studie des gesellschaftsrelevanten Gemeindebaus am Beispiel der Evangelischen Gemeinschaft Rectenbach / Seek the welfare of the village : an empirical study of a community-relevant church development using the example of the Evangelical Community at Rechtenbach Hoffmann, Simon 11 1900 (has links) German text / In dieser Forschungsarbeit wird der Change Management Prozess des gesellschaftsrelevanten Gemeindebaus in der Evangelischen Gemeinschaft Rechtenbach untersucht. Das Ziel der Arbeit ist es, herauszufinden, wie dieser navigierte Wandlungsprozess von Gemeindegliedern bewertet, gedeutet und verinnerlicht wurde, um Handlungsstrategien für ähnliche Projekte ableiten zu können. Dazu werden zunächst die theoretischen Grundlagen des missionalen Change Managements und der diesbezügliche Praxisvollzug beschrieben. Anschließend werden anhand des empirisch-theologischen Praxiszyklus sowohl Planung und Durchführung als auch die Ergebnisse qualitativer Interviews dargestellt, die mit zwölf Teilnehmern des oben genannten Prozesses geführt wurden. Als Ergebnis des mehrmaligen Kodierens unter Anwendung der Grounded Theory lassen sich vier Typologien der Akzeptanz des Prozesses herausarbeiten. Auf der Grundlage der Forschungsergebnisse werden Thesen bezüglich der weiteren Umsetzung des gesellschaftsrelevanten Gemeindebaus und dessen Reproduzierbarkeit aufgezeigt. Die vorliegende Studie will einen Beitrag zur missionalen Diskussion im besonderen Hinblick auf den gesellschaftsrelevanten Gemeindebau und dessen Umsetzung leisten. / This research examines the change management process of community-relevant church building in the Evangelical Community in Rechtenbach. The aim of the study is to ascertain how church members assessed, interpreted and internalized this navigated change process in order to derive strategies for similar projects. Firstly it describes the basis for missional change management and the related practice. Based on the empirical-theological practice cycle, it then presents the planning and execution as well as the results of qualitative interviews that were carried out with twelve participants in the process mentioned above. The study extracted four typologies of acceptance of this process through repeated coding using the Grounded Theory. Based on the research results it puts forward theses regarding further implementation of community-relevant church building and its reproducibility. This study is intended to contribute to the missional discussion, in particular to community-relevant church building and its implementation. / Christian Spirituality, Church History and Missiology / M. Th. (Missiology) gesellschaftsrelevanter Gemeindebau missional empirisch-theologischer Praxiszyklus Pietismus ländlicher Bereich halbstandardisierte Interviews Missio Dei qualitative Fallstudie Change Management Grounded Theory Community-relevant church development Missional Empirical-theological practice cycle Change management Pietism Rural areas Grounded Theory Semi-structured interviews Missio Dei Qualitative research 269.20943 Evangelistic work -- Germany Church development, New -- Germany Germany -- Church history Germany -- Religious life and customs
344	Vyhledávání informací v české Wikipedii / Information Retrieval in Czech Wikipedia Balgar, Marek January 2011 (has links) The main task of this Masters Thesis is to understand questions of information retrieval and text classifi cation. The main research is focused on the text data, the semantic dictionaries and especially the knowledges inferred from the Wikipedia. In this thesis is also described implementation of the querying system, which is based on achieved knowledges. Finally properties and possible improvements of the system are talked over.
345	Posouzení vybraných metrologických charakteristik měřidel bodové rychlosti vodního proudu využívající elektromagnetického principu měření / Metrological characteristics of current velocity meters using the electromagnetic principle of measurement Vítů, Martin Unknown Date (has links) This master’s thesis deals with the assesment of directional sensivity and accuracy of current stream velocity using electromagnetic induction meters in circumstances simulating the real measurement profiles condictions. The theoretical part of the thesis describes the issue of streamflow measurement in open channels and determination of the relevant measurement uncertainties. It also includes description of the hydraulic circuit and the subject current velocity meters. The experimental part of the thesis focuses on the effect of turbulence on the value and accuracy of measured velocity and directional sensivity of electromagnetic induction meters of current velocity. The results are compared with parameters given by manufacturers, research by other authors and with the metrological characteristics of hydrometric propellers, which are commonly used for streamflow measurement in open channels.
346	Arts-Based Pedagogies and the Literacy of Adolescent Students in High-Risk and High-Poverty Communities Uelk, Katie Owens 19 June 2019 (has links) No description available. Art Education Education Education Policy Curricula Curriculum Development Educational Theory Literacy Middle School Education Multicultural Education Teaching Language Arts Pedagogy arts-based pedagogies adolescent literacy arts integration literacy educational policy No Child Left Behind Participatory Action Research critical multiculturalism emergent learning culturally relevant urban schools
347	Culturally Collaborative Teaching: A Path Toward Black Student Learning Benton, J. Love 21 November 2020 (has links) No description available. African Americans Curriculum Development Education Educational Leadership Educational Theory Elementary Education Middle School Education Pedagogy Teacher Education Teaching Multicultural Education Secondary Education Black students Culturally Collaborative Teaching culturally relevant pedagogy equitable education inservice teacher beliefs k-12 public education leadership personal construct theory professional development repertory grid technique
348	Är worked examples användbara inom biologi-undervisning? / Are worked examples useful within biology education? Claesson, Olle January 2023 (has links) För att lyckas lösa problem och använda kunskap behöver en person först ha lärt sig grundläggande kunskap om problemområdet. Sådant lärande kräver att den lärandes arbetsminne inte överbelastas med oändamålsenlig information. Studien undersöker effekten av lärandetekniken worked examples, som visats vara effektiv för att inte överbelasta arbetsminnet inom ämnen som fysik och matematik. Worked examples kommer från cognitive load theory och här undersöks teknikens effekt inom biologiundervisning, med fokus på ämnesområdet ekologi. Högstadieelevers kunskap inom ekologi mättes, varpå de inom undervisning antingen arbetade med worked examples eller instuderingsfrågor. Därefter mättes deras kunskapsnivå återigen, för att på så vis jämföra metodernas effekt på deltagarnas lärande. Elever som lärts med worked examples visade på en större kunskapsutveckling gällande snarlika uppgifter som de övat på, medan kunskapsutveckling för frågor med andra lösningsmetoder gav tvetydigt resultat. Tekniken worked examples har härmed visats sig vara en användbar teknik inom ämnesområdet ekologi inom biologiundervisningen. Den kan med fördel användas under initial-inlärningsfas inom biologiämnet för att hjälpa elever förvärva kunskap. Cognitive load Cognitive load theory Example-problem pair Extraneous cognitive load Fading Germane cognitive load Intrinsic cognitive load Long term memory Transfer Self-explanation effect Worked examples Working memory Arbetsminne Avtagande Exempel-problem par Extern kognitiv belastning Genomarbetade exempel Inneboende kognitiv belastning Kognitiv belastning Kognitiv belastnings teori Långtidsminne Relevant kognitiv belastning Självförklarande-effekten Överföring Didactics Didaktik Learning Lärande Pedagogy Pedagogik Biological Sciences Biologiska vetenskaper
349	Culturally-Responsive Dance: Building Community One Step at a Time Jackson, Jeanette January 2012 (has links) No description available. African Americans African American Studies African Studies American Studies Art Education Cultural Anthropology Curricula Dance Demographics Education Elementary Education Ethnic Studies Families and Family Life Fine Arts Folklore Gifted Education Multicu Africa African-American Culture low SES Dance Arts Theater at-risk inner-city youth students culturally responsive culturally relevant prevention intervention programming alternatie arts education black
350	<b>Integration of Ethnochemistry in a General Chemistry Course</b> Ilayda Kelley (18390249) 17 April 2024 (has links) <p dir="ltr">Student attitudes towards chemistry are a contributing factor to their success in chemistry courses and retention in STEMM in higher education. In the last decade, STEMM attrition rates have been an area of concern in the United States. Research in K12 classrooms has demonstrated that culturally relevant pedagogies (CRP) can improve student learning and attitudes toward STEMM. CRP consists of instructional practices and lessons that connect with students’ cultural backgrounds, experiences, and interests. However, few studies on these practices address long term improvements or treatments in a higher education setting. Integration of ethnoscience in course material is a CRP strategy that utilizes cultural systems of knowledge in relation to coursework. This strategy is now an area of interest in the field of chemistry education. This study uses an action research methodology to integrate ethnochemistry into a large, multicultural, first-year general chemistry course and evaluate the impact on student attitudes towards chemistry.</p> Higher education Inclusive education Other education not elsewhere classified Chemistry Education Research chemical education and teaching Culturally Relevant Pedagogy Ethnochemistry Self Determination Theory (SDT) general chemistry courses

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