This thesis analyses the interbank payment systems in the Czech republic and Slovak republic. First chapter includes the definitions and basic characteristics of payment system and payment services. Both analysed countries are members of the European Union, next chapter so defines its payment systems and their legislation background, with the focus on TARGET2 system. Chapter 3 and 4 concentrate on characteristics of Czech and Slovak payment systems from different points of view. In Slovakia, there are two payment systems, large-value system TARGET2-SK and retail system SIPS. In Czech Republic operates only one payment system CERTIS for both types of transactions. The last and main part of thesis is devoted to detailed analysis of statistical data for these payment systems concerning the period from 2006 to 2011.

Background: This study explores the significance of ICT on the capabilities of unbanked MSE entrepreneurs in Lesotho. MSE entrepreneurs are the primary source of income for their families, especially in the context of developing countries. Accordingly, MSEs are fundamental instruments for economic growth, poverty alleviation and source of employment in developing countries. Hence, the country that invests in this business sector is a step closer to accomplishing its MDGs. Purpose: The study explored and empirically assessed the influence of mobile payments among MSE entrepreneurs through a capabilities lens. Given that MSEs are crucial for developing countries, the targeted participants were MSE entrepreneurs from diverse trading industries in Lesotho. Research methodology: The methodology for this study was qualitative. Exploratory and descriptive research methods were used to evaluate the influence of mobile payments on the capabilities of MSE entrepreneurs. This study adopted Kleine's Choice Framework to explore and empirically assess the benefits of mobile payments among MSE entrepreneurs. Data was collected using semi-structured interviews and field notes and analysed using thematic analysis. Key Findings: The findings revealed the use of M-Pesa within the MSE sector enabled microentrepreneurs to accomplish their goals. The findings show that M-Pesa leads to the growth of MSEs. Therefore, entrepreneurs in the MSE business sector are capable of providing food, shelter and clothes for their families through income generated from their enterprises. Additionally, MSE entrepreneurs bank, transfer and receive money through accessible and available mobile payment platforms. However, these entrepreneurs face issues such as network failure, withdrawal amount limits and security risks while using mobile payments. Value of the study: The study contributes to the existing ICT4D and mobile payments literature in Lesotho by discussing the influence of mobile payment through the Choice Framework.

This strategic compensation model based on contingency theory of organizations proposes that a fit between the organization's business environment and compensation system will affect the firm's performance (Rockmore, 1991; Rockmore and Scarpello, 1994). This proposition was tested with a set of Korean sample data of seventy-five publicly traded companies within thirty-four three-digit Standard Industrial Classification codes. The cluster analysis applied to the 7-item task environment uncertainty components resulted in two group classifications that face relatively ‘more certain’ and ‘more uncertain’ environments. Principal component factor analysis of the 8-item compensation system components resulted in three compensation system factors and subsequent cluster analysis classified firm pay plans into two clusters, which we labelled ‘more traditional’ and ‘more innovative’. Discriminant analysis confirmed the resulting classifications of both task environment and compensation system types. With both ROA and EPS measures, significantly more ‘fits’ (firms in stable environment that use traditional compensation system or firms in uncertain environment that use innovative compensation system) showed financial gains compared with ‘nonfits’. This financial impact of the contingency was more salient for those firms that face uncertain environment. The same results were obtained when ANOVA was performed.

The study aims to examine the current phenomena where consumers in Sweden increasingly choose mobile payment services as a payment method instead of using cash or credit cards. The study wants to answer the question “how does the increasing use of mobile payment services affect the consumer/user’s consumption and why do we choose the software as a payment method?” The study explains the main functions and characteristics of the top four mobile payment services in Sweden, but applies a case study on the most popular mobile payment service: Swish. The characteristics and functions that is examined is therefore delimited to Swish; but the linkages drawn from the why the consumer use mobile payment services, to a consumer’s consumption choices can of course generally apply to several mobile payment services.The study is divided into parts and chapters to increase reading comprehension, understanding of structure and fast identification of relevant and needed information.

This thesis addresses health-policy relevant questions regarding quantity and quality of service delivery in primary healthcare using health administrative data from the province of Ontario. It is comprised of four chapters that explore the following questions: (1) What is the impact of switching from an enhanced fee-for-service (EFFS) payment model to a blended capitation payment model on the specialist referral rates of primary care physicians? (2) What are the rates of inappropriate laboratory testing in the province of Ontario? (3) What are the costs and determinants (physician and practice characteristics) of these inappropriate tests? (4) What is the impact of primary care payment structure on the quantity (number and cost) and the quality (appropriateness) of clinical laboratory testing? Fee-for-service (FFS) payment systems give physicians an incentive to treat patients on the margin of being referred, whereas in capitation systems physicians do not have a financial incentive to treat such marginal patients. Chapter 1 empirically examines how these two payment systems affect referral rates. The results show an increase in specialist visits upon a switch from an EFFS model to a blended capitation model when the physician is listed as the referring physician in the data, but no change in total specialist visits for these physicians’ patients. This change is not observed immediately upon switching payment models. Physicians paid by blended capitation who practice in an interdisciplinary health team have fewer specialist visits per rostered patient compared to EFFS physicians, despite an increase in their patients’ specialist visits after joining the interdisciplinary team. Using a definition of inappropriateness that quantifies ordering clinical laboratory tests too often or too soon following a previous test, Chapter 2 examines the rates of inappropriate laboratory testing for nine selected analytes in Ontario. The chapter finds that the percentage of inappropriate tests ranges from 6% to 20%. Moreover, between 60% and 85% of the time, the physician ordering an inappropriate test is the same physician who ordered the previous test. The findings also show that specialists are more likely than primary care physicians to order repeat tests too soon. Chapter 3 examines the costs and determinants associated with the rates of inappropriate laboratory utilization. The associated costs of inappropriate/redundant laboratory testing for the selected analytes ranges between 6 – 20% of the total cost of each test. Statistical analyses of the association of physician and practice characteristics with inappropriate testing are done using a logit model. Conditional upon the variables within the model, male physicians, physicians trained outside of Canada, older physicians, and a younger patient population are all shown to be associated with less inappropriate testing. Primary care physicians in group practices and in payment models with pay-for-performance (P4P) incentives are less likely to order inappropriate tests and specialist physicians are twice as likely to order inappropriately compared to FFS primary care physicians. Differences in physician, practice and patient characteristics, however, explain only a small amount of the variation in inappropriate utilization. Chapter 4 examines how physicians’ laboratory test ordering patterns change following a switch from an FFS payment model enhanced with P4P to a blended capitation payment model, and the differences in ordering patterns between traditional staffing and interdisciplinary teams within the blended capitation model. Using a propensity score weighted fixed-effects specification to address selection, the chapter estimates that a mandatory switch to capitation would lead to an average of 3% fewer laboratory requisitions per patient. Patients’ laboratory utilization also becomes more concentrated with the rostering physician. More importantly, using diabetes-related laboratory tests as a case study, physicians order 3% fewer inappropriate/redundant tests after joining the blended model and 9% fewer if they joined an interdisciplinary care team within the blended model. / Thesis / Doctor of Philosophy (PhD)

The payment for nutritional services is one of the most critical issues facing the dietetic profession today. Several of the recent studies have focused on the fee assessment for nutritional services by hospitals but there has been only one published study that investigated the pricing structure of services in the context of the dietetic profession. However, what research that has been done clearly show that there is an important relationship between the concept of service and the role of the dietitian in the service sector, the pricing strategy in the service sector, the variables affecting the pricing structure and the pricing strategies for nutritional services. Therefore, the major purpose of this research was to determine those variables which have been identified as most influential in establishing fees charged by consulting dietitians and to establish guidelines on the price structuring of services offered in a private independent practice by a consulting dietitian. The major independent variables in this research postulated to affect the dependent variables, charge per hour to private and contract clients, charge per hour to private clients and charge per hour to contract clients. The dietetic profession will see increased competition for reimbursement for nutritional counseling services. This research provides questions in regard to specific pricing policies for nutritional consulting private practices. / Master of Science

Approved for public release; distribution is unlimited / This thesis examines the area of transportation bill auditing in the Federal Government. It reviews the history of transportation bill auditing, the mechanics of auditing freight transportation bills, and the various factors that impact on the causes and identification of overcharges. This thesis analyzes the current method of post-payment audits of all government transportation bills by GSA and reviews the ongoing initiatives by DOD to implement pre-payment auditing. It concludes that DOD is paying upwards of $48 million a year in freight overcharges alone and that pre-payment audits can significantly reduce this amount. / http://archive.org/details/auditinggovernme00karn / Lieutenant Commander, United States Navy

This diploma thesis deals with development and current legislation regulating time of payment in relation to commercial debts, and collection of creditor's claims both in Czech and European law. The aim of the thesis is to find out how the legislation may influence time of payment and what other factors affect general attitude towards paying commercial debts. The text is divided into eleven chapters. Introductory chapter defines basic terms which are used throughout the thesis, such as obligation and relation between entrepreneurs, time of payment and deferred payment. Second chapter contains overview of legislation related to time of payment and its possible regulation since ABGB until entry of the Czech Republic into the EU. Development of EU legislation is described in chapter three. Fourth chapter contains detailed analysis of current Czech legislation with accent on potentially problematic points. Fifth chapter deals with public-law regulation of time of payment by the means of protection of economic competition. Chapter six contains comparison of selected foreign legislations. Following part of the thesis analyses actual time of payment both in Czech Republic and other European states. Chapter eight identifies reasons for default in payment. Following chapter suggests methods through which the...

This thesis is formally divided into 5 sections, which are: introduction, definition of basic terms, essay on the most important aspects of regulation of the payment services providers, chapter dedicated to payment systems and conclusion. It should argue on issues conected to payments and it is focused mainly on it's regulatory part. Introduction to the thesis sets the goal of it and defines the extent of the issues researched as well as the areas that are not accented much. The basic terms that are defined in the thesis are payment, payment relations, payment transactions, means of money, payment devices, electronic money, payment orders and payment services. This thesis contains non-regulatory issues as well as it accentuates the sociological importance of payment relations. It also shows historical connotations and describes trends which can be observed in the defined areas of exploration. It's goal is to explore and describe mainly the regulatory part of the issue though. The core structure of all parts is therefore focused mainly on the form of legal regulation of payments in effect. The biggest focus is set on description and analysis of the regulation of activities performed by providers of the payment services. Activities that consist of running the payment system and taking part on them...

Cross-border M & A had became a very important method of foreign direct investment for global multinational companies, and it is playing an increasingly important role to the growth of international production. Not only in developed countries but also in developing countries.For most of Chinese large-scale companies, Cross-border M&A had became a very attractive way to expend their business. Thus, Chinese cross-border M&A has developed rapidly. However, Different with the trend of global M&A market, the Chinese cross-border M&A prefer cash payment. Well then, How many payment forms are widely used in Chinese cross-border M&A? What are the determine factors of cash-payment preference in Chinese cross-border M&A? Does cash payment have the best operational performance in Chinese cross-border M&A? I will search answers for these three questions in this paper.In order to answer these three questions, first, I drew on the results of previous studies to classify the different available payment forms in Chinese cross-border M&A and detailed expound the characteristics and operate approaches of them. Then, Combined with my understanding of Chinese cross-border M&A, I summarized some possible factors which determined the preference in cash-payment for Chinese cross-border M&AAfter all of these done, I chose some important financial indexes as data in my empirical study to analyze the performance of different payment forms in applied of Chinese cross-border M&A. And tested if cash payment have the best operational performance in Chinese cross-border M&A.