O presente trabalho contextualiza a importância da determinação da viabilidade técnico-financeira em sistemas de produção de bovinos de corte, através da aplicação de uma análise técnica e econômica. O objetivo do presente estudo foi realizar uma análise produtiva e econômica de sistemas de produção de bovinos de corte na região do Pampa do Rio Grande do Sul. Foram analisadas quatro propriedades rurais pertencentes a uma empresa agropecuária, localizadas no município de Dom Pedrito, e denominadas como Sistema de Cria em Campo Nativo (SCN), Sistema de Cria com Agricultura (SCA), Sistema de Recria-Terminação (SRT) e o Sistema de Terminação (ST). Para avaliar o efeito da escala de produção sobre a eficiência da atividade, foi simulado um quinto sistema, denominado SIA (Sistema de Integração de Atividades), integrando todas as propriedades da empresa, por meio do somatório dos parâmetros físicos e econômicos dos quatro sistemas independentes. Posteriormente, foram gerados índices técnicos e financeiros para realizar a análise do SIA. A maior produtividade foi alcançada pela unidade SRT, seguida da unidade ST, com 296 e 98 kg.ha-1, respectivamente. Os sistemas SIA, SCN e SCA foram os menos produtivos dos cinco avaliados, com 88, 86 e 83 kg.ha-1, respectivamente. Entretanto, o SCN foi mais eficiente em termos econômicos que os demais sistemas. O custo de oportunidade e a mão de obra foram os itens que mais oneraram os sistemas de SCN, SCA e SIA, com 38,8 e 23,6%, 42,9 e 27,3% e 40,7 e 26,6%, respectivamente, enquanto que nos SRT e ST foi a aquisição de animais com 61,7 e 71,5%, respectivamente. Os resultados positivos de margem líquida dos sistemas SCN (0,96 R$.kg-1) e SRT (0,93 R$.kg-1) foram responsáveis pela viabilidade econômica do sistema simulado, que apresentou margem líquida de 0,04 R$.kg-1. O efeito na escala de produção demonstrou ser positivo entre os sistemas, pois houve diluição nos custos fixos de produção no sistema simulado. / This study contextualizes the importance of determining the technical and financial viability of beef cattle production systems through the application of technical and economic analysis. The aim of study was to evaluate the productive and economic analysis of a beef cattle production in the Pampa region of Rio Grande do Sul, Brazil. Data were collected from four properties from the same farming company, located in Dom Pedrito, RS. Production systems were defined as Cow-Calf System in Nature Pasture (CCNP), Cow- Calf in System and Agriculture (CCA), Rearing-Fattening System (RFS) and Fattening System (FS). We also simulated an additional system to evaluate the effect of production scale in the activity efficiency defined as Integration Activities System (IAS) that integrates all company farms. The IAS comprises the physical and economic parameters from four independent properties. The RFS farm had the highest productivity, with 296 kg.ha-1, followed by FS, IAS, CCNP and CCA. The RFS farm had the highest productivity, with 296 kg.ha-1, followed by FS, IAS, CCNP and CSA, with 98, 88, 86 e 83 kg.ha-1, respectively. The RFS showed highest productive and the CCNP demonstrated the highest economic results. The costs of opportunity and labour were higher for CCNP, CSA and IAS compared to RFS and FS, which have the animal’s acquisition as their main costs of production. The positives economic results of CCNP (0.96 R$.kg) and RFS (0.93 R$.kg-1) farms showed where responsible to economic viability of simulated system, that presented positive net margin (0.04 R$.kg-1). The effect on production scale was positive between systems by the attenuated on production fixed costs in the simulated system.

The primary objective of this dissertation is to assess the impact of regulation on the asset management industry. The secondary aims of the study are to investigate whether the South African asset management industry regulation is aligned towards creating an enabling economic environment, analyse the regulatory regime affecting the asset management industry and provide recommendations regarding the strategies that may be adopted by asset managers, in order to effectively and efficiently comply with existing and new regulations. A quantitative research methodology was adopted. A survey was conducted by means of questionnaire design. The questionnaire was administered to a sample of asset management companies registered with the Financial Services Board. Through empirical research the researcher gained in-depth knowledge regarding the impact of regulation on the asset management industry. There is an appreciation of the economic importance of the asset management industry, as a creator of employment and its effect on the growth and development of the South African economy in general. The regulation of the asset management industry contributes towards an enabling economic environment and development of the industry. The rationale and objectives of regulation of the asset management industry, as it pertains to systematic issues associated with externalities, market imperfections and failures, economies of scale in monitoring, consumer confidence and the consumer demand for regulation, would seem to justify the existence and development of compliance requirements. Regulation must however balance the goals of competition and efficiency versus safety and soundness. The current regulatory universe applicable to the asset management industry is justifiable, beneficial and is achieving the intended objectives. The rapid changes in regulation and costs of regulation of the asset management industry, which entails utilisation of resources such as personnel, time and systems required and limitation on investment freedom and creativity, remain the cause for concern. However based on the outcomes of the research, there is adequate evidence to suggest that the benefits of regulation of the asset management industry outweigh the costs thereof. The outcomes of the research suggest that under the new paradigm, success will be determined by how asset managers can solve several key challenges such as enhancing operational efficiency, complying with the complex and rapidly changing regulatory environment and meeting the changing customer expectations. The new era of compliance will force asset managers to focus on an enterprise-wide integration of business strategy and not simply short-term tactical solutions. For asset managers that effectively meet the challenge of the changing regulatory environment, substantial investments in infrastructure or data architecture and implementation of an enhanced operating model will provide opportunities to enhance profitability and ensure growth. / Economics / M. Com.

In 2009 China launched an ambitious health care reform to ensure equal and affordable access to basic health care for all by 2020. The reform was not only a response to changing patterns of disease, rising health expenditures, and widening regional inequalities, but part of a wider strategy to improve the social security system covering residents in order to increase domestic consumption. Its success will be defined by the efficient use of funds in financing and delivering health care. Against this backdrop, this dissertation evaluates the importance of health insurance characteristics on measures of financial risk protection, household saving and consumption, and preference for health care providers. It uses an experimental design to study the effect of more generous outpatient coverage and a tiered reimbursement structure that sets rates higher at primary care facilities than tertiary hospitals. While middle income households benefitted most in terms of financial risk protection, poorer and sicker households increased utilization at primary care facilities and food consumption – two pathways by which health insurance can improve health outcomes. This suggests that as outpatient coverage improves those most vulnerable will increase their access to health care, where there was previous underutilization, but not necessarily see an improvement in financial risk protection. The increased cover would also offer greater protection for those already using healthcare, but on its own not necessarily change their utilization patterns or reduce household savings. Looking at the quality-price trade-off in choice of provider reveals that, while at lower levels of household consumption demand for outpatient care is elastic with respect to price, as living standards rise past subsistence, individuals begin to value other provider characteristics. Together, these findings highlight the importance of benefit design and quality improvements at lower levels of care to shift patterns of utilization and ensure health services are accessed cost-effectively.

La thèse montre comment des mécanismes "de second rang" (rigidités des marchés du travail, imperfection des anticipations) et des mécanismes considérés de court-terme(inertie du capital installé, chômage) induisent que (i) les coûts de l'atténuation sont des coûts de transition, si tant est que des politiques de réorientation des investissements sont mises en place de façon précoce pour éviter des lock-ins sur des chemins de développement carbonés ; (ii) ces coûts peuvent être élevés, en particulier pour les pays émergents et en développement. Dès lors, la représentation des rigidités du monde réel dans les modèles des interfaces économie-énergie-environnement a des implications importantes pour l'analyse des politiques climatiques. L'égalisation des prix du carbone n'est plus la politique minimisant les coûts de l'atténuation lorsque l'on se place dans un monde de second-rang. La thèse illustre ainsi que le paquet "prix du carbone mondial plus transferts compensatoires" ne peut conduire, par lui-même, à un accord acceptable pour les pays émergents et en développement. Elle insiste sur la nécessité de concevoir des politiques alternatives ouvrant la palette des variables de contrôle (investissements publics, infrastructures, réformes fiscales) et passant par des politiques spécifiques au niveau local / The thesis shows how second-best mechanisms (labour markets rigidities, imperfect foresight) and mechanisms considered as short-term issues (inertia of productive capital,unemployment) induce that (i) mitigation costs are transition costs insofar as policies to reorient investments to low-carbon infrastructures are implemented early to avoid lock-ins in high-carbon development paths ; (ii) these transition costs can be significant, in particular for emerging and developing countries. Therefore, representing real world rigidities in energy-economy-environment models has important implications for the analysis of climate policies. Equalizing carbon prices is not anymore the policy minizing mitigation costs if a second-best world is considered. The thesis thus illustrates that the package "worldwide carbon price plus compensatory transfers" cannot lead, by itself, to a palatable deal for emerging and developing countries. It insists on the necessity to design alternative policies to open the control variables palette (public investments, infrastructures, fiscal reforms) and allowing specific policies at the local level

Reimbursement of costs in trial proceedings and enforcement proceedings Abstract Thesis reimbursement of costs in trial proceedings and enforcement proceedings describes and evaluates selected concepts concerning the reimbursement of costs in trial proceedings and enforcement proceedings. The primary goal is to describe essence of reimbursement of costs and to answer this common question: "Who shall pay it in the end?". Thesis is dived into four parts. The thesis starts with introduction where author sets goals of the thesis and methods of scientific work to compile and process assigned subject. In the first part author briefly defines terms trial proceedings and enforcement proceedings in order to clarify subject of the thesis. Furthermore there is briefly defined distinction between reimbursement of costs and payment of costs. The second part of the thesis is concerned with reimbursement of costs in trial and adversarial proceedings. This part is the most extenstive and most evaluated. It consists of description of reimbursement of costs and types of costs. There is also dedicated part to decisions and remedies concerning the reimbursement of costs. Third part is concerned with reimbursement of costs in trial and non-adversarial proceedings. Third part is divided into three chapters according to the...

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xi, 68 p. : ill. (some col.) / In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, stock-for-stock acquirers have incentives to manage earnings in order to boost their stock prices. I show that high disclosure costs lead to an equilibrium in which acquirers engage in earnings management in a manner consistent with target firms' expectations. As a result, I hypothesize that stock-for-stock acquirers with high disclosure costs are more likely to manage earnings before the acquisition than stock-for-stock acquirers with low disclosure costs. Using a sample of stock-for-stock acquisitions in the United States during the period from 1988 to 2009, I find a positive association between acquirers' proprietary disclosure costs and pre-acquisition abnormal accruals. In addition, I find a negative association between pre-acquisition abnormal accruals and abnormal stock returns around the acquisition announcement for acquirers with high proprietary disclosure costs but not for acquirers with low proprietary disclosure costs. Assuming that the market is efficient with respect to publicly available information, this evidence is also consistent with acquirers with high proprietary disclosure costs using abnormal accruals to manage earnings. Finally, I do not find a statistically significant association between the extent of acquirers' earnings management and the acquisition premium received by target shareholders. This is consistent with acquirers' earnings management not serving to extract wealth from target shareholders. Overall, the evidence in this dissertation suggests that earnings management by stock-for-stock acquirers is a rational response to targets' expectations when high disclosure costs prevent the acquirers from credibly signaling the absence of earnings management. / Committee in charge: Steven Matsunaga, Chairperson; Angela Davis, Member; David Guenther, Member; Van Kolpin, Outside Member

This thesis is a historical, sociological case-study of the movement for public control and land-use planning prior to WWII. The impetus for this movement came from a radicalized faction of the forestry profession. Radicalism in forestry centered around a group of professional foresters who were followers of Gifford Pinchot, the nation's Chief Forester from 1898-1910. Pinchot commenced the movement for public control over cutting on private forestlands in in the nineteen-teens. The emphasis in this case-study is on identifying social factors responsible for giving impetus to a movement for collective environmental planning, and the social and environmental possibilities of this subject. Three specific areas are studied: first radicalism in the forestry profession; second the vision of sustainability that emerged from radical forestry; and finally the relationship between the radical foresters and organized currents of the political Left. Findings: The understanding of the scientific conservation and land-use planning movement that has developed in scholarly literature does not provide an accurate characterization of this movement. The neglected vision of sustainability through public ownership and planning associated with radical forestry might be reconsidered in light of the present environmental problems. Despite the fact there was a radical presence in the forestry profession, norms of professional behavior are significant obstacles to radicalization, hence why Pinchotist conservation is anomalous in environmental history. Even though leading personalities in forestry took up the cause of public control, the institutional environmental movement remained aloof, giving indication that there are barriers to the development of an organized movement for environmental planning. Various radical political currents, however, demonstrated signs of receptivity to the scientific conservation movement.

Made available in DSpace on 2015-07-22T20:49:49Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-11-26 / A esquizofrenia apresenta elevado custo de doença e a recaída é um dos seus aspectos mais importantes. OBJETIVO: Avaliar o Custo Direto Médico- Hospitalar da recaída em esquizofrenia, em três diferentes serviços de admissão em saúde mental na cidade de São Paulo utilizados por pacientes quando da reagudização da doença: a) um hospital público estadual (HP); b) um hospital contratado conveniado com o SUS (HCC); e c) um Centro de Atenção Psicossocial (CAPS). METODOLOGIA: Foram revisados 90 prontuários de pacientes portadores de esquizofrenia atendidos durante o ano de 2006 em internação hospitalar ou atendimento intensivo no CAPS. Foram levantados e valorados os recursos utilizados durante a permanência nos serviços: medicação, exames e diárias – onde foram incluídos os custos com recursos humanos. RESULTADOS: o Custo Direto Médico-Hospitalar médio da recaída em esquizofrenia, por paciente foi de R{dollar} 8.167,58 no HP; R{dollar} 4.605,46 no CAPS e de R{dollar} 2.397,74 no HCC sendo o principal componente, o custo com diárias, a maior delas no HP. O custo com medicação diferiu quanto à utilização de antipsicóticos típicos ou atípicos, sendo os típicos mais utilizados no HCC e os atípicos no CAPS. Nos três serviços poucos exames complementares foram realizados. CONCLUSÃO: O investimento em medicações antipsicóticas e em estratégias que diminuam a recaída e a necessidade de diárias nos serviços, especialmente hospitalares, são justificáveis pela proporção dos custos que estas representam. O maior custo ocorreu no HP e o menor custo no HCC. Tratar a recaída no CAPS apresentou um custo intermediário com o benefício de não privar o paciente do convívio familiar, usando medicação com menor potencial de efeitos adversos e com impacto positivo na qualidade de vida dos pacientes. / Aims: Significant cost is associated with schizophrenia and relapses are one significant cost element. Objective: Assess the direct medical costs associated with schizophrenia relapses at three mental health services in the city of São Paulo: a public state hospital (HP); a hospital affiliated with the Brazilian Unified Healthcare System -SUS (HCC); a Community Psychosocial Service Center (CAPS). Methods: We reviewed the charts of 90 patients with schizophrenia who had been i n services in 2006. We evaluated the r esources used dur ing the time these patients were in services. Results: The Mean Direct Medical Cost of schizophrenia relapses was, per patient, R{dollar} 8.167,58 i n HP; R{dollar} 4.605,46 at the CAPS and R{dollar} 2.397,74 in HCC ( R{dollar} 2 / 1 US{dollar}). The most significant component in all cases was the daily rate. The cost of medication differed depending on whether typical or atypical antipsychotics were used. CAPS making more use of atypical drugs. Conclusion: The costs associated with schizophrenia relapses justify investments in antipsychotic drugs and strategies to reduce the need for mental health services, especially hospitals. The cost associated with treating patients in a CAPS is intermediate and has the added benefit of not depriving patients from their family life. / TEDE / BV UNIFESP: Teses e dissertações

Problemet som avhandlats i detta projekt är plockkvalitén på DHL Supply Chain i Örebro som opererar som ett distributionscenter för Ford och Volvo. Fokus i detta projekt har varit på plockprocessen på Fords avdelning. Med stigande reklamationskostnader utan vidare ökning av omsättning av varor, har detta problem varit i fokus i syfte att identifiera orsakerna samt presentera lönsamma och implementeringsbara förbättringsförslag. Problemet att avhandla har därmed varit: ”På vilket sätt kan orderprocessen effektiviseras för att minska reklamationskostnader?” De tre reklamationstyperna som varit aktuella på grund av att de är mer vanligt förekommande är: • Fel kvantitet levererat • Fel artikel levererad • Skadad artikel levererad Dessa reklamationstyper har behandlats med hjälp av olika verktyg, samt Lean-principer. Jidoka låg till grund för att bygga in kvalitet i processen genom Poka Yoke för att försvåra potentialen att plocka fel i lagret. Även Paretodiagram har varit av stor vikt för att identifiera reklamationstypen som hade störst inverkan på processen. Resultatet av detta arbete är bl.a. förbättringsförslag i form av implementering av streckkodsläsare eller pick to voice. Även förbättringsförslag i form av en modifiering av en algoritm för att försöka minska felen i val av emballage för plocket har presenterats. / The problem that was studied in this project is the pick quality in DHL Supply Chain in Örebro, which operates as a distribution center for Ford and Volvo. This project focuses entirely on the processes of the Ford department. With rising claim costs without further increase in turnover of goods, this problem has been the focus in order to identify the causes to this condition and present profitable and implementable improvement proposals to enhance the current state. The main research question that is analyzed in this thesis has thus been “How can the efficiency of the ordering process be enhanced to reduce the claim costs?”. The three types of claims that have been relevant because of their higher occurrence rate are: • Wrong quantity delivered • Wrong item delivered • Damaged item delivered These types of claims have been processed using various tools and Lean principles. Jidoka was the basis for building quality in the process through Poka Yoke, to raise the difficulty of potential picking errors in the warehouse. Even Paretodiagram have been of great importance to identify the type of claim that have the greatest impact on the process. The result of this project is, among other things, improvement suggestions that include the implementation of handscanners and pick to voice. Even improvements in the form of a modification of an algorithm to try to reduce the errors in the selection of packaging for the picking process have been presented.