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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
201

上市上櫃公司買回庫藏股之經濟效果與經營風險之研究 / A research on the economic effect and operating risk of buying back company shares by TSE-listed and OTC-listed companies

林淑芸, Lin, Shu-Yun Unknown Date (has links)
鑑於我國證券交易市場受非經濟因素影響致股價下跌之情形時而有之,證券主管機關一財政部證券暨期貨管理委員會為健全證券市場之發展,自民國八十五年七月起即積極研議建立庫藏股票制度,直至民國入十九年六月三十日經立法院三讀通過包括證券交易法第二十八條之二有關庫藏股等部分條文修正案,並於同年七月十九日經總統公布後,於同年八月七日訂定發布「上市上櫃公司買回本公司股份辦法」後正式實施。 庫藏股制度之實施,係為一種穩定市場的調節機制,為避免上市、上櫃公司因非財務或業務因素,導致公司股價不合理下跌,而影響公司信用、損及股東權益,於必要時由公司買回自己的股份,其對於企業延攬人才、認股權憑證等金融商品之發行及維護證券市場之安定,有積極之功能與效用。 自八十九年八月十日廣豐實業股份有限公司申報買回股份開始,截至九十年十一月底止,有三○九家上市、櫃公司施行庫藏股制度,目的為轉讓股份予員工、股權轉換或維護公司信用及股東權益而買回其股份。惟我國實施庫藏股制度將近二年,其成效如何,所帶來的經濟效果是否如主管當局所預期,公司所承擔的經營風險又是如何?諸此,乃是本研究的重點。 本研究係以八十九年八月至九十年九月底止已施行庫藏股制度之上市公司為研究對象,透過事件研究法檢驗異常報酬的方式來評估庫藏股制度的宣示效果外,並以CAPM(資本資產訂價模式),觀察公司實施庫藏股前後市場風險(β)變化;另利用無母數統計方法,就上市公司之關係企業交叉持股情況與買回庫藏股作關聯性分析,檢視交叉持股與庫藏股施行之關係。 研究結果如下: 一、公司宣告實施庫藏股前,其股價通常有異常下跌的情形,宣告前三十天至宣告前一日的累積異常報酬高達-11.80%,宣告實施庫藏股後,累積異常報酬逐漸止跌回升,其中以宣告當日至宣告後第三日的異常報酬最為明顯,宣告後三十日累積異常報酬回升至-1.93%,顯示公司實施庫藏股確實存在著穩定股價的效果。 二、公司實施庫藏股後的市場風險月,較宣告前的市場風險心顯著下降,表示就短期而言,公司實施庫藏股後確實能降低該公司證券的市場風險。 三、根據599家上市公司之關係企業持有母公司股份及買回庫藏股資料,利用卡方獨立性檢定,發現交叉持股與實施庫藏股有顯著關聯性;進一步採用Spearman等級相關分析,發現上市公司關係企業持股佔母公司已發行股份總數比例變動情形,與買回公司股份佔其已發行股份總數比例亦有顯著之關聯,呈同向變動,亦即交叉持股的情況未因庫藏股之實施而有所減少。 關鍵字:庫藏股、股票買回、交叉持股 / Seeing that sometimes our stock markets are disturbed by non-economic factors makes the price of stock come down. The Securities and Futures Commission (SFC) has been committed to developing a sound stock market. It began to consider establishing the treasury stock system since July 1996. The amendment of The Securities Law, promulgated on July 19, 2000, includes the treasury stock system. SFC announced the“Guidelines for Buying Back Company shares by TSE-listed and OTC-listed Companies”on August 7,2000. The treasury stock system is an adjustment mechanism of stable market, in order to avoid the unreasonable falling in stock price of TSE-listed and OTC- listed Companies by non-financial or financial factors, influence company credit and shareholders' equity. The company can buy back shares when it is necessary. It is positive that the company invites qualified personnel, the warrants are issued and the stability of the stock market is maintained. Since Kwong Fong Industries Corporation started to declare buying back shares on August 10, 2000. By the end of Nov. 2001, a total of 3 09 TSE-listed and OTC-listed companies carried out the treasury stock system. These companies buy back shares for the purpose of transferring to employee, conversion of stock equity, maintaining company trust and stockholders' equity. We have carried out the treasury stock system for two years. How are effects of the treasury stock system? Did it come up to expectations of SFC? How are risks of these companies operating? Such these topics are focus of this research. These TSE-listed companies of buying back company shares from August 2000 to September 2001 are objects of this study. An event study methodology is used to examine the excess returns to evaluate the announcement effects of treasury stock. By CAPM, it can compare the changes on market risk before and after these companies carried out the treasury stock system. Nonparametric method is used to analyze the relationship between the cross holding and the stock repurchase. The results of this study are as follows: 1.The stock price is often descending before the announcement on buying back company shares, the accumulative abnormal returns reach -11.080% from 30 days to I day before stock-repurchase announcement, but the accumulative abnormal returns are increasing gradually after stock-repurchase announcement. The abnormal returns have significantly from the day of announcement to 3 days after the announcement. The accumulative abnormal returns reach -1.93% on 30 days after stock-repurchase announcement. So, it exists the stock price stability effect on carrying out the treasury stock system. 2.The market risk after company buying back shares is lower significantly. In the short term, the company using the treasury stock system can reduce market risk. 3.There are significant relation between Cross-holding and stock-repurchase. Furthermore, the ratio of parent company's shares held by its subsidiary company has positive correlation with that of parent company buy back shares of its own. Key words: Treasury stock ; Stock repurchase ; Cross holding
202

金融控股公司年報資訊透明度決定因素之研究 / Determinants of the Information Transparency of Financial Holding Companies' Annual Report in Taiwan

于慧中, Yu,Hwei Chung Unknown Date (has links)
近年來國際間財報不實的醜聞時有所聞,使得投資人及社會大眾對公開資訊的正確性高度缺乏信任。無獨有偶,台灣地區的企業也因資訊不透明而使得投資人對企業財務報表之數字能否代表實際經營成果也產生懷疑,某些企業甚至隱瞞財報問題而導致投資人虧損,因此各界要求企業真實揭露經營狀況之呼籲不絶於耳,對公司治理及會計規範的探究也日益熱烈,資訊透明度的議題於是在國內、外均成為眾人高度關注的焦點。 眾所週知,金融機構在一國經濟發展中扮演至為關鍵的角色,也因其性質之特殊性,一旦發生問題,容易發生系統性之危機。因此,為避免金融機構經營資訊不透明而使投資人受到損失,各國監理機關均制定與資訊揭露相關之法規,期望金融機構在資訊充分揭露之情況之下經營,以達到金融穩定的目的。 然而回顧過往的相關文獻,有關資訊透明度的議題多數聚焦於上市公司之資訊揭露對經營績效或公司價值之影響層面來作探究,針對金融機構中之金融控股公司年報資訊透明度決定因素之研究,則較少受到關注。因此,本文以年報揭露之內容作為衡量資訊透明度之標的,採用2002年至2006年台灣14家金融控股公司之追蹤資料並搭配固定效果模型探討以下問題:(1)分析與了解金融控股公司資訊揭露之情形(2)以實證模型探討金融控股公司年報資訊透明度之決定因素。(3)提供監理機關修改「金融控股公司年報應行記載事項準則」揭露事項之參考及提出相關之政策建議,以利金融監理之需要。 本文以證基會之評鑑指標為基礎,對金融控股公司年報資訊揭露評鑑結果發現,金融控股公司之年報資訊揭露平均而言尚具改進空間,且各公司間存在極大差異;而實證結果顯示(1)在內部股權因素方面,經理人持股比例與年報資訊透明度呈現顯著之正相關。(2)在公司特性因素方面,本文發現公司規模係數為顯著負值,顯示金融控股公司之規模較小者,年報資訊透明度較佳。(3)在外部人持股因素方面,本國投信基金持股比例與年報資訊透明度呈現顯著之負向關聯。(4)在時間變數上,年報之資訊揭露隨著時間之遞移而逐步改善,二者呈現顯著的正相關。 / Financial reporting and information disclosure are important means for financial institutions to communicate their performances to investors. However, a series of accounting frauds shook public confidence in the reliability of financial statements. In response, people began to ask enterprises to disclose information truly and to enhance corporate governance and accounting controls. Everyone knows financial institutions play key roles in economic activities. Once failure, financial institutions will tend to cause system crisis easily. To prevent such failure from occurring and to disclose information of financial institutions to public are the responsibilities of supervisory authority. The purpose of this study are as follows:(1)to understand the status quo of annual reporting transparency in Taiwanese Financial Holding Companies.(2)to investigate the decisive factors that influence the annual reporting transparency.(3)to provide policy implications to the Financial Supervisory Commission on the amendments in Company Act and Corporate Governance Best-Practice Principles for Financial Holding Companies. This study uses the fixed-effect model with a panel data of Taiwanese Financial Holding Companies for the period of 2002-2006.Using Securities and Futures Institute’s “Information Disclosure and Transparency Ranking System’s Index” as a measure of transparency, we find that the information transparency across firms varies significantly and that the financial holding companies that have higher ranking in disclosure tend to be smaller in terms of total assets, have lower institutional ownership and higher managerial ownership. This study also shows that the transparency in Taiwanese financial holding companies disclosure has gradually improved in recent years.
203

台灣金融控股公司之競爭優勢研究--以新光金控公司為例

高宇宏 Unknown Date (has links)
台灣於民國90年7月間通過「金融控股公司法」,有鑑於此,已有多家商業銀行申請轉型成立金融控股公司,在金融控股經營模式下,運用共同行銷方式跨業銷售保險商品,以滿足顧客一次購足(one stop shopping)之金融保險需求,惟銀行、保險之產業環境、企業文化、薪資結構、及對企業忠誠度差異頗大,因此,本研究旨在探討以金融控股公司運用行銷的交互關係所產生的綜效synergy)效果,冀望能提供業者在競爭激烈的金融環境中取得競爭優勢。 本研究係依MICHAELE. PORTER 於「競爭優勢」一書中所提之「價值鏈」模型,藉由經營單位間之交互關係,可減低差異化成本,或彌補較高的差異化成本。金控公司價值鏈之關鍵活動主要體現在基本設施、技術和行銷三個層面,而透過其價值鏈關鍵活動發掘金控公司的競爭優勢集中于差異化、成本降低和目標集聚。對新光金控公司的問卷調查也集中于基本設施、技術和行銷三個層面。結合問卷調查結果及相關理論,本研究還得出個案公司之競爭優勢主要體現于金融產品創新、業務綜效充分發揮、經營成本降低和經營風險有效控制四個層面。 個案公司競爭優勢之關鍵決定因素主要來源於經營理念與經營策略的轉變、傳統組織結構和流程的變革、適應新產業的高級人才、對資源進行整合的軟件平臺和良好的經營風險管控能力。 本研究針對研究結果,業者欲達成金控公司業務之綜效,必須衡酌外在環境與本身的核心競爭能力,並據以擬定業務整合、資訊整合及市場區隔的策略,以形成競爭對手短期內無法達成的競爭優勢。 / Our country passed “Law of Financial Holding Company” in July, 2001. Therefore, several commercial banks have applied for changing and establishing the financial holding companies. Under the business model of financial holding companies, cross-selling is adopted to meet customers’ demand of one stop shopping in financial insurance. As there are the great differences between banking and insurance in business environment, business cultures, salary structure and employee loyalty, the purpose of the research is to study the synergy resulted from various marketing strategies of marketing of the financial holding companies. Moreover, it is expected to help the financial holding companies to win competitive advantages fromthe fierce financial competition. The study is based on the model of “Value Chain” from the book of “Competitive Advantages” written by Michael E. Porter. Therefore, a questionnaire is designed in accordance with the infrastructure, technology and marketing. The interviewers are the holding company. The contents of the interview include: (1) possible sharing resources in infrastructure (2) possible sharing resources in technology (3) possible sharing resources in marketing and (4) business synergy of Bancassurance. The report suggests that to win synergy in bacassurance financial holding companies should first examine the external environment and its own core competency and then to form strategies of business integration, information integration and market segmentation.
204

Images violentes et violence de l'imaginaire : le Photolangage comme dispositif de transformation de la violence auprès d'adolescents agresseurs sexuels / Violent images and violence of the Imaginary : the use of Photolangage as a method to transform violence in adolescent sex offenders

Lo Piccolo, Giuseppe 25 September 2015 (has links)
Dans cette recherche, je me propose d'interroger la méthode Photolangage©, dispositif à médiation thérapeutique, comme outil pour favoriser les processus de lien et de symbolisation dans la situation groupale. L'idée est d'observer à l'œuvre de manière profitable ses fonctions de contenance et transformation de la réalité psychique et, en particulier, la possibilité de double contenance - de la part du groupe et de l'objet médiateur - de mouvements pulsionnels intenses et à leur transformation à travers ce type de dispositif. L'objet de la recherche traite donc des potentialités d'une telle technique thérapeutique et de comment, ce type de dispositif peut contenir et transformer - et éventuellement prévenir - les manifestations agressives, voire violentes, des sujets qui prennent part à l'expérience. Pour ce faire, j’ai participé à la mise en place et la co-animation d’un groupe d'adolescents engagés dans des agirs sexuels violents. Je présenterai ainsi le cas d'un dispositif expérimental et original d'un petit groupe avec des mineurs auteurs de violence sexuelle dont le cadre prévoyait l'alternance de séances de groupe de parole et de séances à médiation Photolangage©. L'observation et l'analyse d'un tel dispositif et d'une telle clinique permettent de mettre en évidence les processus en jeu dans ce cadre singulier et de mettre l'accent sur l'apport de la médiation par la photographie au sein d'une telle prise en charge. Le Photolangage© sera présenté dans sa double fonction de dispositif de soin et de recherche. Le rapport entre image et imaginaire et entre image et affect sera le noyau à partir duquel j'aborderai la question de la transformation de ces mêmes affects et de la violence. Il s'agit alors d'apporter la preuve de la pertinence et de l'efficacité de ces groupes spécifiques et de leur capacité à mieux contenir la violence que les dispositifs individuels, comment de mieux gérer et transformer, en vue d'une meilleure intégration sociale des sujets. / This research explores the use of Photolangage© as a therapeutic tool for promoting relational processes and the development of symbolisation in group settings. Its capacity to hold and transform psychic reality is examined, particularly the possibility of dual holding of intense drives - by the group and by the mediating object – and of their transformation through the use of this kind of therapeutic method. The potential of such a therapeutic technique is explored, how it can contain, transform and perhaps even predict aggressive or violent behaviours in participants of the group. To this end, I took part in setting up and co-leading a therapy group for adolescents who engage in violent sexual acts. The case study presents an experimental and innovative small group therapy structure, with sexually aggressive minors, which was organised so that verbal sessions alternated with Photolangage© sessions. Observation and analysis of this method and this clinical practise bring to light the processes at work within this unusual framework, and highlight the role that mediation via photography can play at the heart of therapeutic support groups.This research presents the dual functions of Photolangage© as therapeutic and research methodology. The relationship between image and imagination, and between image and emotion, form the core from which questions about transformation of emotions and violence are broached. The relevance and efficiency of these specific groups and their capacity to contain and hold violence better than individual therapy structures is explored; how to better manage and transform, for improved social integration of our patients.
205

Irrigação, balanço hídrico climatológico e uso eficiente da água na cultura de café / Irrigation, climatological water balance and water efficient use on the coffee crop

Carvalho, Hudson de Paula 23 April 2008 (has links)
Uma das tecnologias mais adotadas pelos produtores, principalmente os que têm suas lavouras situadas em região de cerrado, é a irrigação. No entanto, ainda não existe consenso sobre o manejo dessa irrigação, principalmente, com relação à quantidade de água a aplicar e na freqüência da irrigação. Objetivou-se com este trabalho verificar a influência da irrigação por gotejamento quando manejada o ano inteiro, e quando submetida à suspensão ou repouso durante os meses de julho e agosto, nas características produtivas (produtividade e renda) e de crescimento (altura e diâmetros da copa e do caule) e na qualidade física e da bebida de café. Além disso, foram testados modelos matemáticos com a finalidade de identificar aquele que melhor descreve o desempenho das plantas. Não obstante, foi efetuado o balanço hídrico climatológico diário da cultura de café e alguns índices de eficiência de uso de água. O experimento foi delineado em blocos casualizados com quatro repetições e onze tratamentos, sendo esses compostos por plantas irrigadas o ano inteiro e plantas submetidas à suspensão da irrigação durante os meses de julho e agosto, além da testemunha que não foi irrigada. As lâminas de irrigação foram obtidas com base na porcentagem da evaporação da água do tanque classe A de 40%, 80%, 120%, 160% e 200%. A coleta de dados começou em julho de 2003 e se estendeu por três anos, finalizando em maio de 2006. Conclui-se que a renda e a qualidade da bebida de café não foram influenciadas pelos tratamentos; a suspensão da irrigação durante os meses de julho e agosto melhorou sobremaneira a qualidade física do café, porém, a produtividade foi drasticamente diminuída; dentre os tratamentos submetidos ao repouso, a utilização de 80% da evaporação da água do tanque classe A promoveu a melhor combinação entre qualidade física dos grãos e produtividade; A lâmina de irrigação de 80% da evaporação da água do tanque classe A, manejada durante todo o ano, promoveu a maior produtividade média e o maior índice de eficiência no uso da água; os modelos de regressão polinomial de terceiro e segundo graus e raiz quadrada, representaram de forma satisfatória o desempenho produtivo da cultura de café em função da quantidade de água aplicada, porém o primeiro apresentou maior coeficiente de correlação; os piores resultados para altura das plantas foram aqueles proporcionados pelos tratamentos Testemunha, 40% da ECA irrigado o ano inteiro, e 40% e 120% da ECA com suspensão da irrigação em julho e agosto; para o diâmetro da copa e do caule, os piores resultados foram proporcionados pelos tratamentos Testemunha e 40% da ECA irrigado o ano inteiro; a maior eficiência no uso da água de irrigação foi conseguida pela lâmina de 40% da ECA com suspensão em julho e agosto, porém, houve diminuição na produtividade em 38,3%; o armazenamento efetivo da água do solo para o tratamento Testemunha sofreu muita variação ao longo dos anos avaliados, permanecendo abaixo de 30% no mês de setembro; nos tratamentos com suspensão na irrigação, o armazenamento efetivo da água no solo ficou abaixo de 50% no mês de agosto, por outro lado, naqueles onde a irrigação foi realizada o ano todo o armazenamento permaneceu acima de 90%, com exceção do tratamento 40%, onde o armazenamento chegou a 75% em maio de 2006. / One of the most often adopted technologies by farmers, especially those who grow their crops in the savannas, is irrigation. However, there is no consensus about this irrigation management, mostly in relation to the water volume and irrigation frequency. This study analyzed the effect of drip irrigation managed throughout the year, and when subject to suspension or fallowing in the months of July and August, on the production (yield and recovery), on growth (height and canopy and stem diameters) characteristics and on coffee physical and beverage qualities. Moreover, mathematical models were tested to identify those that best describe plant performance. Daily coffee climatological hydric balance and some efficacy indices on water use were also calculated. The experimental design was randomized blocks with four repetitions and eleven treatments, which were composed by plants irrigated throughout the year, and plants subjected to irrigation suspension in the months of July and August, besides a non irrigated control. Water irrigation blades were obtained based on evaporation of the class A pan at 40%, 80%, 120%, 160% and 200%. Data collection started on July 2003 and extended for three years, ending on May 2006. It was concluded that recovery and coffee beverage quality were not affected by the treatments; suspending irrigation in July and August improved greatly coffee physical quality; however, yield decreased drastically; among the treatments subjected to fallowing, the one at 80% evaporation of class A pan, gave the best combination between cherry physical quality and yield; the irrigation blade of 80% evaporation of class A pan, managed throughout the year, gave the best average yield and the greatest water use efficacy index; the polynomial regression model of third and second degrees and the square root, represented well the yield performance of coffee as a function of water amount applied; however, the first one presented a greater correlation coefficient; the worst results of plant height were those given by the treatments non irrigated control, 40% ECA irrigated throughout the year and 40% and 120% ECA with irrigation fallowing in July and August; the worst results for canopy and stem diameters were given by the treatments non irrigated control and 40% ECA irrigated throughout the year; the greatest irrigation water use efficacy was obtained with the blade of 40% ECA with fallowing in July and August; however, there was a 38.3% decrease in yield; effective water holding in the soil for the non irrigated control varied greatly throughout the evaluation years, remaining below 30% in September; in the treatments with irrigation fallowing, effective water holding remained below 50 in August, in contrast, in those with irrigation throughout the year, water holding remained above 90% with the exception of the treatment with 40% ECA, where water holding reached 75% in May 2006.
206

Efeito da adição de ractopamina e da imunocastração na carne in natura de suínos / Effect ofractopamine and immunocastration the raw meat of pigs

Oliveira, Simone Raymundo de 02 September 2016 (has links)
A moderna suinocultura vem nos últimos anos avançando no desenvolvimento e no emprego de tecnologias que visam o aumento da performance produtiva e econômica do segmento. As inovações associadas aos métodos de castração e modificadores metabólicos têm sido avaliadas, em particular o uso da imunocastração e dos repartidores de energia (ractopamina). Embora os ganhos zootécnicos e industriais destas tecnologias já estejam bem discutidos, o real impacto do emprego juntas ou isoladas sobre a qualidade tecnológica da carne pelo seu efeito na matriz bioquímica, necessita de estudos mais aprofundados. Desta forma, esta pesquisa científica foi direcionada para avaliar os efeitos, focando nas alterações dos perfis eletroforéticos da carne, advinda de animais produzidos comercialmente, utilizando concomitantemente ractopamina e imunocastração. Foram utilizados 48 suínos, criados comercialmente, sendo 8 suínos por tratamento (machos castrados cirurgicamente - CC, machos imunocastrados - IM, e fêmeas - F) recebendo dietas suplementadas com (CR) ou sem (SR) ractopamina na fase final da terminação. Avaliaram-se as características qualitativas da carne, tais como o pH, a cor objetiva, a capacidade de retenção de água (perda de água por gotejamento - drip loss, perda por cocção - PCOC, e perda por descongelamento - PDESC), maciez objetiva (força de cisalhamento) e perfil eletroforético. A utilização conjunta da imunocastração com a ractopamina influenciou o pH 24 horas do lombo suíno, a luminosidade (L*) e a força de cisalhamento, sendo que o pH e a força de cisalhamento foram maiores e a luminosidade menor em IC-CR na dieta. Porém, essa influência não foi verificada na análise eletroforética unidimensional. O perfil proteico foi significativamente influenciado pelo fornecimento do β-agonista adrenérgico. Diferenças na abundância de peptídeos foram verificadas para as variáveis qualitativas da carne maciez, capacidade de retenção de água (drip loss e descongelamento) e luminosidade. Aumento nos volumes normalizados dos peptídeos reduziu a PDESC e melhorou a maciez objetiva, enquanto que o drip loss aumentou quando não houve a suplementação com ractopamina na dieta. Os resultados demonstraram que somente o β-agonista adrenérgico foi o responsável pelas diferenças verificadas no perfil proteico. O efeito simultâneo imunocastração com a inclusão da ractopamina na dieta não propociou impactos na qualidade tecnológica da carne. / The modern swine industry has in recent years to advance the development and use of technologies aimed at increasing production and economic performance of the segment. Innovations associated methods of castration and metabolic modifiers have been evaluated, in special the use of immunocastration and feed additive (ractopamine). Although the production growth and industrial gains of these technologies are already well discussed, the real impact of employment together or isolated on the technological quality of meat by its effect on the biochemical matrix, requires further study. Therefore, this scientific research was directed to evaluate the effects, concentrating on changes in electrophoretic profiles of meat, resulting animals commercially produced concurrently using ractopamine and immunocastration. 48 animals were used commercially created, 8 per treatment (castrates - CC, immunocastrated - IM, and female - F) fed diets supplemented with (CR) or without (SR) ractopamine at the final stage of finishing. We evaluated the qualitative characteristics of meat, such as pH, color, water-holding capacity (drip loss, cooking loss - PCOC, and loss defrosting - PDESC) objective tenderness (shear force) and electrophoretic profile. The combined use of immunocastration with ractopamine influence pH 24h swine loin, the lightness (L*) and shear force, and pH, and shear force were higher and lower luminosity in IC-CR in the diet. However, this effect wasn\'t seen in the one-dimensional electrophoretic analysis. The protein profile was significantly influenced by the supply of β-adrenergic agonist. Differences in the abundance of peptides were checked for qualitative variables of meat tenderness, water retention capacity (drip loss and defrosting) and luminosity. The increase in the volume of standard peptides pDesc reduced and improved objective tenderness, while the drip loss increased when no supplementation with dietary ractopamine. The results demonstrate that only the β-adrenergic agonist was responsible for the observed differences in the protein profile. The effect simultaneously immunocastration with the addition of ractopamine in the diet not influence impacts on technological meat quality.
207

Hong Kong Marketing plan and strategies for the Claude Montana watch brand.

January 1992 (has links)
by Chan Lung Anthony, Ho Shun-Wah Montgomery. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1992. / Includes bibliographical references. / TABLE OF CONTENTS --- p.i / CHAPTERS / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- METHOD --- p.5 / Chapter III. --- MARKET PROFILE --- p.7 / Chapter IV. --- PRODUCT PROFILE --- p.12 / Chapter V. --- CUSTOMER PROFILE --- p.16 / Chapter VI. --- COMPANY PROFILE --- p.20 / Chapter VII. --- PRODUCT POSITIONING AND TARGET MARKET SELECTION --- p.22 / Chapter VIII. --- COMPANY'S MISSION AND GOALS --- p.27 / Chapter IX. --- MARKETING OBJECTIVES --- p.28 / Chapter X. --- PRODUCT OBJECTIVES AND STRATEGIES --- p.29 / Chapter XI. --- PRICE OBJECTIVES AND STRATEGIES --- p.33 / Chapter XII. --- PROMOTION OBJECTIVES AND STRATEGIES --- p.36 / Chapter XIII. --- SALES FORCE OBJECTIVES AND STRATEGIES --- p.40 / Chapter XIV. --- DISTRIBUTION OBJECTIVES AND STRATEGIES --- p.43 / Chapter XV. --- CONTROL --- p.47 / Chapter XVI. --- ADVERTISING PLAN --- p.48 / APPENDIX / Chapter 1. --- FINDINGS OF QUESTIONNAIRE ON TARGET GROUP --- p.53 / Chapter 2. --- QUESTIONNAIRE --- p.56 / Chapter 3. --- SUMMARY OF INTERVIEW WITH HENRY DUONG --- p.63 / Chapter 4. --- EFFECTIVE COMPARISON AMONG MEDIA --- p.64 / Chapter 5. --- EFFECTIVENESS COMPARISON AMONG NEWSPAPERS --- p.65 / Chapter 6. --- EFFECTIVENESS COMPARISON AMONG MEDIA PRODUCT --- p.66 / Chapter 7. --- SPECIALISED/VERTICAL PUBLICATION --- p.67 / Chapter 8. --- READERSHIP PROFILE --- p.68 / Chapter 9. --- FIELD SURVEY OF PRICES OF WATCHES IN HONG KONG --- p.71 / BIBLIOGAPHY --- p.72
208

A relação entre governança corporativa e o nível de manutenção de caixa das firmas

Kilpp, Anderson 24 February 2015 (has links)
Submitted by Maicon Juliano Schmidt (maicons) on 2015-06-15T13:40:37Z No. of bitstreams: 1 Anderson Kilpp.pdf: 764491 bytes, checksum: 5287714369b4b7a957c2205868b70831 (MD5) / Made available in DSpace on 2015-06-15T13:40:37Z (GMT). No. of bitstreams: 1 Anderson Kilpp.pdf: 764491 bytes, checksum: 5287714369b4b7a957c2205868b70831 (MD5) Previous issue date: 2015-02-24 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este trabalho surge em função da grande discussão a respeito da tomada de decisão dos gestores quanto ao nível de manutenção de caixa das firmas. O objetivo é verificar se existe uma relação entre o nível de governança corporativa das firmas e a liquidez que elas mantêm. É elaborado um modelo de regressão que inclui indicadores para governança corporativa, nível de liquidez e variáveis de controle apresentadas pela bibliografia da área. Utilizam-se dados de empresas brasileiras de capital aberto, listadas na BM&FBovespa, que compunham o Índice Brasil Amplo (IBRA) em 2014, com período de análise de 2010 a 2013. Realizaram-se regressões estatísticas com dados em painel e efeitos fixos. Os resultados não apresentaram significância estatística para os indicadores de Governança Corporativa (IGC1 e IGC2), elaborados pelo autor. Contudo, para o Nível de Governança Corporativa (NGC) da BM&FBovespa foram encontrados resultados consistentes, que indicam existência de correlação negativa entre NGC e nível de caixa. A interpretação dos resultados sugere a existência de problemas de agência decorrentes da possibilidade de expropriação dos recursos livres e dos interesses privados dos gestores. Além disso, verificam-se indícios de problemas de assimetria de informação, dada a tentativa de compensação dos custos de captação através da manutenção de caixa. / The present dissertation exists because of the big discussion on managers decisions about firm’s cash level. The purpose of this research is to verify if there is a relationship between companies’ level of corporate governance and their degree of liquid assets. For that, we develop a regression model witch includes corporate governance indexes, liquidity level and control variables presented on this area researches. Data comes from brazilian public companies listed in BM&FBovespa and included in IBRA (Índice Brasil Amplo) index, considering the period of 2010 to 2013. We ran statistical regressions with panel data and fixed effects. The results present non significant coefficients for corporate governance indexes IGC1 and IGC2, built by the author. However, BM&FBovespa’s index (NGC) delivers consistent results with negative correlation between corporate governance and level of cash. The interpretation of this results lead to the idea that there are agency problems resulting from the possibility of expropriation of liquid resources and from private interests of managers. Furthermore, we verify evidence of assimetric information problems, once it seems managers try to compensate the high cost of debt with cash.
209

As inundações na bacia do Aricanduva (Município de São Paulo) e o suporte dos revestimentos vegetais da APA do Carmo na interceptação das precipitações

Santos, Felipe Almeida dos 17 October 2011 (has links)
Made available in DSpace on 2016-04-27T18:15:42Z (GMT). No. of bitstreams: 1 Felipe Almeida dos Santos.pdf: 6434530 bytes, checksum: d911afb03dea47b7c613dcb637256f65 (MD5) Previous issue date: 2011-10-17 / Their work aims to analyze the support of two major plants facing the APA do Carmo in the interception of precipitation, against the policy of holding tanks / containments (piscinões), used as a reference to problems of flooding in the basin of Aricanduva. To this end, we adopted the methodology of analysis of vegetation interception, distributing a total of ten rain gauges in two major plants facing the APA do Carmo, having as parameter analysis of two rain gauges installed in an open area adjacent to the respective vegetation types. Totals intercepted were collected daily during the summer months, starting in december 2009 and ending in march 2010, a period characterized as the highest average rainfall in the county. From the results obtained, we inferred that in this period occurred in the Aricanduva basin a total of nine episodes of flooding, with average rainfall of about 38.9 mm, and rainfall interception in these events has averaged 35% (18 mm), allowing it to approach an area with native forest regeneration on relatively homogeneous, contributes to intercept the equivalent of a big pool with medium capacity. Therefore, against the significant increase of flooding episodes in the basin of Aricanduva even after the holding tanks incorporation, stands out the require to insertion of the remaining forests that exist in the role basin as a tool to priority plans of microdrainage, once the minimum cost of maintenance of green areas compared to the holding tanks among all potential Eco dynamics enable because of the conservation of the forested areas / Este trabalho tem por objetivo analisar o suporte dos dois principais revestimentos vegetais da APA do Carmo na interceptação das precipitações, enquanto alternativa a política dos reservatórios de retenção/contenção (piscinões), adotados enquanto solução prioritária a problemática das inundações na bacia do Aricanduva, município de São Paulo. Para tanto, buscou-se compreender a gênese das inundações a partir da originalidade fisiográfica da bacia do Aricanduva, localizada no extremo leste do município de São Paulo, destacando os processos históricos que resultaram na intensificação dos episódios de inundações na bacia, bem como sua correlação com a expansão urbana. A fim de inferir o suporte das áreas verdes na redução do potencial hídrico proveniente das precipitações torrenciais, foi adotada metodologia de análise da interceptação vegetal, distribuindo um total de dez pluviômetros em dois dos principais revestimentos vegetais da APA do Carmo, respectivamente floresta atlântica em estágio avançado de regeneração e eucaliptal com sub-bosque, tendo como parâmetro de análise dois pluviômetros instalados em área aberta adjacente aos respectivos tipos de vegetação. Os totais interceptados foram coletados diariamente durante os meses de verão, com início em dezembro de 2009 e término em março de 2010, período caracterizado como de maiores médias pluviométricas no município. A partir dos resultados obtidos, levantou-se que nesse período ocorreu na bacia do Aricanduva um total de nove episódios de inundação, com médias de precipitação da ordem de 38,9 mm, sendo que nesses eventos pluviais a interceptação atingiu em média 35% (18 mm), o que possibilita apontar que às áreas totais dos respectivos revestimentos vegetais, contribuem para interceptar o equivalente a um piscinão com capacidade média. Desta forma, frente ao aumento expressivo dos episódios de inundações na bacia do Aricanduva, mesmo após a adoção da política dos piscinões, destaca-se a necessária incorporação dos remanescentes florestais existentes em toda bacia enquanto instrumento prioritário aos planos de macrodrenagem, uma vez o custo mínimo de manutenção das áreas verdes em comparação aos piscinões, dentre todos os potenciais ecodinâmicos possibilitados pela conservação dos espaços florestados
210

Utiliza??o da fibra de coco an?o verde como substrato para a produ??o de mudas de alface (Lactuca sativa L.)

Galv?o, S?lvio Jos? Elia 27 February 2004 (has links)
Submitted by Sandra Pereira (srpereira@ufrrj.br) on 2016-08-02T17:10:18Z No. of bitstreams: 1 2004 - Silvio Jos? Elia Galv?o.pdf: 2579671 bytes, checksum: ac93bbefdc6fd8aa6f67c30746be92d5 (MD5) / Made available in DSpace on 2016-08-02T17:10:18Z (GMT). No. of bitstreams: 1 2004 - Silvio Jos? Elia Galv?o.pdf: 2579671 bytes, checksum: ac93bbefdc6fd8aa6f67c30746be92d5 (MD5) Previous issue date: 2004-02-27 / Empresa Brasileira de Pesquisa Agropecu?ria - EMBRAPA; Empresa de Pesquisa Agropecu?ria do Estado do Rio de Janeiro - Pesagro. / The aim of this study was to identify the main properties of the green coconut shell fiber and conduct experiments with it. The fiber received different treatments in order to make it possible to give technical orientation for its use as substrate for lettuce seedlings growth. The green coconuts used in the experiments came from the selective collection of garbage produced by the consumption of green coconuts in natura at the beaches and other places where they are sold, as well as residues from agro-industries that bottle green coconut water. The green coconuts had their water consumed and were collected without any preservation or transportation criteria in order to repeat the habitual treatment given to solid residue of that sort in large urban centers. All the fruits used were kept in the shade at room temperature, for the maximum period of four (4) days after the consumption of the water. They were manually chopped and ground, while still green, in grass crushers. Eight (08) treatments were defined in order to carry out the study to be done with the green coconut fiber, as follows: treatment T1 - crushed green coconut fiber; treatment T2 - ground green coconut fiber; treatment T3 - crushed and ground green coconut fiber; treatment T4 - crushed and ground green coconut fiber + bovine manure; treatment T5 ? crushed green coconut fiber + bovine manure; treatment T6 - ground green coconut fiber + bovine manure; treatment T7 ? crushed green coconut fiber + limestone; treatment T8 ? crushed and washed green coconut fiber. In order to compare the different treatments, three commercial substrates were chosen to be used in the study, namely: substrate Plantmax HA, from Eucatex Agro, as treatment T9; substrate MP Horta 2, from Mecplant, as treatment T10; substrate MP FLORESTAL, from Mecplant, as treatment T11. Several chemical and physical analyses of the treatments were made in order to make decisions about the manipulation of treatments, looking for final results in lettuce seedlings production similar to those obtained with commercial substrates. All the green coconut shell fiber treatments presented physical characteristics which made it easy to manipulate them in its use as substrate in plant propagation, as well as high water-holding capacity, high carbon / nitrogen ratio, electric conductivity, and porosity. When the fiber was added to manure, the result was good for treatment T5. The electrical conductivity (EC) was reduced when the coconut shell fiber was washed with water. / O objetivo do presente trabalho foi identificar as principais caracter?sticas da fibra do coco verde e experimentar tratamentos com esta fibra de modo a possibilitar orienta??o t?cnica para sua utiliza??o como substrato para plantas em cultivo de alface. Foram utilizados frutos de coco verde oriundos da coleta seletiva de lixo produzido pelo consumo in natura de frutos na orla das praias e outros pontos de vendas, assim como de res?duos de agroind?strias envasadoras de ?gua de coco-verde. Os frutos de coco verde tiveram sua ?gua consumida, sendo coletados sem quaisquer crit?rios de preserva??o e transporte, de modo a repetirem uma situa??o habitual de trato dado a res?duos s?lidos desta natureza em grandes centros urbanos. Todos os frutos utilizados foram mantidos ? sombra, em temperatura ambiente, por no m?ximo quatro (04) dias ap?s terem sua ?gua consumida, sendo picados com ferramentas de corte manual e triturados em picadeiras de capim de uso em agropecu?ria ainda verde. Foram definidos oito (08) tratamentos com fibra de coco verde para a condu??o dos trabalhos com a fibra de coco, a saber: tratamento T1 - fibra de coco picada; tratamento T2 - fibra de coco mo?da; tratamento T3 - fibra de coco picada + mo?da; tratamento T4 - fibra de coco picada + mo?da + esterco bovino; tratamento T5 - fibra de coco picada + esterco bovino; tratamento T6 - fibra de coco mo?da + esterco bovino; tratamento T7 - fibra de coco picada + calc?rio; tratamento T8 - fibra de coco picada lavada. Comparativamente, foram escolhidos para uso nos estudos 03 (tr?s) substratos comerciais para plantas: substrato Plantmax HA, da empresa Eucatex Agro, como tratamento T9; substrato MP Horta 2, da empresa Mecplant, como tratamento T10; e substrato MP Florestal, da empresa Mecplant, como tratamento T11. In?meras an?lises qu?micas e f?sicas foram realizadas com os tratamentos de modo a permitirem tomadas de decis?es sobre o manejo dos mesmos, buscando resultados finais na produ??o de mudas de alface semelhantes aos obtidos com substratos comerciais. Todos os tratamentos ? base de fibra de coco apresentaram caracter?stica f?sica de f?cil manejo para seu uso como substrato para plantas, al?m de elevada capacidade de reten??o de ?gua, rela??o carbono/nitrog?nio, condutividade el?trica e porosidade. A adi??o de esterco bovino promoveu resultado positivo no tratamento T5. A lavagem da fibra com ?gua reduziu a condutividade el?trica (CE) da casca do coco-an?o verde.

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