The study aims to detect the influence of the initial cross-listing of Taiwanese enterprises on the variety of the stock price of the listing company and its rival firms. However, the limitations from the Taiwanese authorities on the local company¡¦s direct listing in the oversea market are not a few. Accordingly, I employ GDR instead of direct international listing to delve the phenomenon of information content and intra-industry transfer derived from a company¡¦s initial GDR offering. Recent studies focusing on the same issue rarely inspect the situation of Taiwanese industries. Thus, the research intends to excavate the effect and the aftermath of a Taiwanese firm¡¦s initial GDR offering on its local market price as well as on the one of its rival company that concurrently does not have GDR offering. To delineate the complication of the issue, the study develop three trajectories mainly based on various approaches, including reference review, event study method, and multi-regression analysis. The first aspect attends to the research result of event study method and multi-regression analysis that exposes the stock price of the GDR offering company has abnormally positive rise accompanying with the announcement of its GDR offerings, particularly in the period before the announcement. That reflects the investors regard the GDR offering as a positive news for a company while the situation turns out to be the opposite for the rival firms. The research also finds that industry differences might dominate the consequence of the GDR offering. Hence, the exemplary simples are divided into the ¡§hi-tech¡¨ industry group and the ¡§non hi-tech¡¨ industry group. Based on the reference review of Melvin and Valero-Tonone¡]2005¡^ and the outcome of the multi-regression analysis, the influence of GDR offering on both industry group will be carefully scrutinized. In addition, the study places another attention on the discussion of intra-industry transferring and the contagion effect of the GDR offering on the offering company and its rival firm. Although Taiwanese enterprises offer GDR mainly in four main trade locations from London, Luxembourg, New York, and NASDAQ, the study exposes that the trade location has less influence on a company¡¦s and its rival firm¡¦s SCAR variation. That implies that Taiwanese investors might recognize the fact of a company¡¦s GDR offering in the oversea market, whereas, they seldom be aware of the trivial differentiation of the disparate trade location. In conclusion, the GDR offering of Taiwanese enterprises indeed encompasses information content that might motivate the alteration of the stock price in Taiwan stock market. Besides, the action of GDR offering supplies intra-industry information transferring effect. Even though the strategy of offering GDR of a Taiwanese company does not rely on consulting the action of its rival firms, in reality and according to the application of game theory, the implementing efficiency of a company¡¦s strategies might probably be impinged by its opponents¡¦ behavior. In other words, while a company offers GDR, its rival firms should propose expedients to reduce the damage that might be caused by the issue information.

nÃo hà / This paper analyzes the impact of the Program âYour Receipt is Worth Moneyâ created by the Department of Finance of the state of CearÃ, to stimulate people to demand receipts when purchasing goods from stores. Thus, the Program tends to increase the collecting of VAT due to the issuing of invoices and, at the same time, lower tax evasion, since at SEFAZ/CE, part of the collection returns to the tax payer registered in the program. The analysis of the effects of the Program âYour Receipt is Worth Moneyâ SEFAZ/CE, on the collection of the State of CearÃ, was performed using linear regression models, and, for this, we used the collection of VAT retail trade, the indices of the volume of retail sales and industrial production. In all models, these ratios were statistically significant and positively affect the collection of VAT retail. In terms of evaluation, it was observed that, in some models, the Program âYour Receipt is Worth Moneyâ has a positive effect on the collection and in others the effect is null-statistically equal to zero. / Este trabalho objetiva analisar o impacto do Programa âSua Nota Vale Dinheiroâ criado pela Secretaria da Fazenda do Estado do CearÃ, visando estimular a populaÃÃo a exigir o documento fiscal ao adquirir mercadorias junto ao comÃrcio varejista. Sendo assim, o Programa tende a aumentar a arrecadaÃÃo de ICMS por conta da emissÃo de notas fiscais e, ao mesmo tempo, por menor sonegaÃÃo fiscal, uma vez que a SEFAZ/CE devolve parte da arrecadaÃÃo ao contribuinte cadastrado no Programa. A anÃlise do efeito do Programa âSua Nota Vale Dinheiroâ da SEFAZ/CE sobre a arrecadaÃÃo do Estado do Ceara, foi realizada por meio de modelo de regressÃo linear e, para isto, foram utilizadas a arrecadaÃÃo do ICMS do comÃrcio varejista, os Ãndices do volume de vendas do comÃrcio varejista e da produÃÃo industrial. De acordo com os resultados, todos estes Ãndices foram estatisticamente significantes e afetam positivamente a arrecadaÃÃo de ICMS do varejo. Em termos de avaliaÃÃo, observou-se que o Programa âSua Nota Vale Dinheiroâ possui efeito positivo sobre a arrecadaÃÃo.

This work focuses on issues of Intrastat and its main goal is to describe the collection and processing of data, sending statistical reports customs administration and the subsequent identification of the most common mistakes and problems. The thesis is indirectly divided into theoretical and practical part. In the theoretical section are described the concepts related to the international movement of goods and Intrastat. Component of practical part is also the methodology of work, which includes research question and ways of getting information. It is about a qualitative research, precisely observations, analysis of documents and interviews in several companies in the Pilsen Region. The resulting data were processed and the result is a description of the most common problems. The thesis includes proposals for solutions to eliminate these fauls.

Aim: The study aims to develop a DES model to evaluate the impacts of implementing packaging and palletizing robotics in the goods-receipts process. Research questions: RQ1: “What are the requirements when developing a Discrete Event Simulation (DES) model of the goods receipt process in the internal logistics section of a manufacturing company?”, RQ2: “What is the impact of implementing a new layout with industrial palletizer robotics in manufacturing companies' internal logistics - specifically the goods receipt process in terms of robot Overall Equipment Effectiveness (OEE), throughput, and WIP?” and, RQ3: “What considerations should companies take into account when implementing industrial palletizer robotics in their internal logistics, in terms of process flow?” Methodology: This study applied an inductive approach, letting the empirical findings guide the themes explored in the theoretical framework while having a constant interplay between empirical data collection and the construction of the simulation model. Empirical data collection was collected via observation, time study, and documentation. Literature was collected via Scopus and restricted to peer-reviewed articles and book chapters. The simulation model building followed the steps presented by Banks (2005). Based on the model building and simulation model results, conclusions could be made. Conclusion: The study concluded and presented nine requirements to develop a DES model for the goods-receipt process in manufacturing companies' internal logistics. The impact of robot OEE was determined to be low, 24-27%, WIP increased, and throughput increased with the implementation of a new layout with an industrial palletizer robot. Lastly, to answer RQ3, the study concluded and presented six considerations for companies to take into account when evaluating the implementation of an industrial palletizer robot / Syfte: Studiens syfte är att utveckla en DES modell för att utvärdera effekterna av att implementera omplocknings- och palleteringsrobotar för avdelningen –ankommande gods.  Frågeställningar: "Vilka krav finns vid utvecklingen av en modell för diskret händelsesimulering (DES) av godsmottagningsprocessen inom den interna logistiken hos ett tillverkningsföretag?", "Vilken är effekten av att implementera en ny layout med industriella palleteringsrobotar i tillverkningsföretags interna logistik - specifikt inom godsmottagningsprocessen - i termer av robot (OEE), produktionskapacitet per timme, och WIP?" och "Vilka överväganden bör företag ta i beaktande vid implementeringen av industriella palleteringsrobotar inom sin interna logistik, med avseende på processflöde?" Metod: Denna studie använde en induktiv metod, där de empiriska resultaten styrde de teman som utforskades inom den teoretiska referensramen, samtidigt som det fanns en konstant samverkan mellan insamling av empiriska data och konstruktionen av simulationsmodellen. Empiriska data samlades in genom observation, tidsstudier och dokumentation. Litteratur samlades in via Scopus och begränsades till expertgranskade artiklar och bokkapitel. Byggandet av simulationsmodellen följde de steg som presenterades av Banks (2005). Baserat på modellbyggandet och resultaten från simulationsmodellen kunde slutsatser dras. Slutsats: Studien presenterade nio krav för att utveckla en DES-modell för godsmottagningsprocessen inom tillverkningsföretags interna logistik. Effekten av robotens OEE bedömdes vara låg, 24–27%. Work in Progress (WIP) ökade och produktionskapaciteten per timme ökade med införandet av en ny layout med en industriell palleteringsrobot. Slutligen, för att svara på den tredje forskningsfrågan, presenterade studien sex överväganden som företag bör ta hänsyn till vid utvärderingen av implementeringen av en industriell palleteringsrobot

Anställda på företag gör ibland utlägg på köp åt företaget som de behöver dokumentera manuellt. För att underlätta dokumentation av utlägg hos anställda på företaget Consid AB har detta arbete haft i syfte att utveckla en tjänst som från en bild på ett kvitto kan extrahera relevant data såsom pris, datum, företagsnamn samt kategorisera kvittot. Resultatet som arbetet har medfört är en tjänst som kan extrahera text från kvitton med en säkerhet på i snitt 73 % på att texten är rätt. Efter tester kan det även fastställas att tjänsten kan hitta pris, datum och företagsnamn från ca. 64 % av testade kvitton med olika kvalité och innehåll. Tjänsten som byggdes har även implementerat två olika kategoriseringsmetoder där hälften av de testade kvittona kan kategoriseras av de båda metoderna. Efter analyser av metoder och resultat har slutsatser kunnat dragits i att tjänsten innehåller ett flertal brister samt att mer tid bör läggas för att optimera och testa tjänsten ytterligare. / Employees at companies sometimes make purchases on behalf of the company which they manually need to document. To ease the documentation of purchases made by employees at Consid AB, this study has had the goal to develop a service that from an image of a receipt can extract relevant data such as price, date, company name along with a category of the purchase. The resulting service can extract text from receipts with a confidence of 73 % in that the text is correct. Tests of the service shows that it can find price, date and company name on around 64 % of test receipts with different quality and contents. The resulting service has also implemented two different methods for categorisation where half of the test receipts could be categorised by both methods. After analysing methods and results, conclusions have been made in that the service contains of numerous flaws and that more time needs to be put in to optimise and test the service.

Тема данной магистерской диссертации - "Исследование и разработка аппаратно-программного комплекса "e-check"", - в рамках которой была рассмотрена реализация технологии получения и передачи электронного кассового чека, разработано программное обеспечение, проведено имитационное моделирование системы, произведен анализ правового статуса исследования. Объектом исследования является кассовый чек. Предметом исследования является создание и передача электронного кассового чека. Методами проектного исследования данной работы являются теоретический анализ, изучение соответствующей литературы, сравнение, проектирование. Практическая значимость работы заключается в создании программного обеспечения, которое позволит облегчить ведение онлайн бизнеса. Результаты работы: разработанная технология создания и передачи электронного кассового чека, программно-аппаратный комплекс и мобильные приложения, выступление на конференции, подготовка к интеграции в проекты. / The topic of this master's thesis is "Research and development of the hardware-software complex "e-check"", within which the implementation of the technology for receiving and transmitting an electronic cash receipt was considered, software was developed, simulation modeling of the system was carried out, an analysis of the legal status was made. The object of the study is a cashier's check. The subject of the study is the creation and transfer of an electronic cash receipt. Methods of design research of this work are theoretical analysis, study of relevant literature, comparison, design. The practical significance of the work lies in the creation of software that will facilitate the conduct of online business. Results of the work: developed technology for creating and transmitting an electronic cash receipt, software and hardware complex and mobile applications, presentation at the conference, preparation for integration into projects.

Made available in DSpace on 2016-03-22T17:26:50Z (GMT). No. of bitstreams: 1 andre.pdf: 2791010 bytes, checksum: ce3338d300f06cc0e98e90446eb8df0f (MD5) Previous issue date: 2012-06-26 / This research investigates how the children in the Eradication of Child Labour perceive the cartoon SpongeBob Square Pants within the extended working day. This analysis includes a comparison with the perception of a group socially adapted to a social condition "ideal", according to the values propounded by the system itself. As a theoretical reference in the field of cultural studies take based on the writings of authors such as DOUGLAS KELLNER, RAQUEL SOIFER and STUART HALL. Issues related to children were used texts of Aries, and BIASOLI, LUCIA CASTRO. The study was supported by the reception of texts and GUILLERMO OROZCO, MARTIN BARBERO. Whereas the display of cartoons is one of the activities within the PETI, this study relates the cartoon SpongeBob and behavior of children in the "Extended School Day," taking into account the profile, context, subjectivity and historicity / Este trabalho de pesquisa investiga a forma como as crianças atendidas pelo Programa de Erradicação do Trabalho Infantil percebem o desenho animado Bob Esponja Calça Quadrada dentro da jornada ampliada. Esta análise contempla um estudo comparativo das crianças do PETI com a percepção de um grupo socialmente adaptado a uma condição social ideal , segundo os valores propugnados pelo próprio sistema. Como referência teórica na área dos estudos culturais, tomamos por base os textos de autores como DOUGLAS KELLNER, RAQUEL SOIFER e STUART HALL. Às questões relacionadas à infância foram utilizados os textos de ARIÈS, BIASOLI e LÚCIA CASTRO. O estudo de recepção está embasado pelos textos de MARTIN BARBERO E GUILLERMO OROZCO. Considerando que a apreciação de desenhos animados é uma das atividades desenvolvidas dentro do PETI, esta pesquisa procura revelar a importância do desenho animado Bob Esponja Calça Quadrada na construção identidade infantil, levando em conta o perfil, o contexto, a subjetividade e a historicidade da criança alvo da política social em questão

Made available in DSpace on 2016-04-25T18:40:07Z (GMT). No. of bitstreams: 1 Ronaldo Mauricio Costa.pdf: 464985 bytes, checksum: 3bd596de47e821228741409722fcdb48 (MD5) Previous issue date: 2015-06-30 / Accepting the countries to harmonize international accounting standards with IFRS, it changed the way of calculating the results of corporations worldwide. The convergence process transcended the accounting technical limits and required the companies, changes and adaptations that somehow changed the structure of the business and often the business management. The objective of this study is to analyze the changes and adaptations that have occurred in ADR issuers in the IFRS implementation process, identifying the financial, cultural and behavioral technical impacts in these companies. The search strategy was conducted by a multiple case study which analyzed in depth, four large corporations that are part of the ADR issuance program on the New York Stock Exchange and which went through the process of alignment with the international accounting standards. To this end, interviews were used, document analysis and participant observation was found that the process of convergence to IFRS improved the quality in the calculation of the results of companies and facilitated the comparison of the results with competitors. Existing systems before harmonization were adapted to receive the new accounting model. It was noticed also better positioning the counter on the companies command structure and an improved understanding of the importance of accounting for other areas of the companies, being supported by the employees of behavior change at all levels of the companies with greater interaction the departments. However there were no significant changes in the culture of corporations with the accounting harmonization process. Finally, in future studies it is recommended that a new search will be made to update the data and perception of cultural changes that take longer to happen / A aceitação dos países para a harmonização das normas contábeis internacionais com o padrão IFRS mudou a forma de apuração dos resultados das corporações em âmbito mundial. O processo de convergência transcendeu os limites técnicos contábeis e exigiu das empresas mudanças e adaptações que, de certa forma, modificaram a estrutura dos negócios e muitas vezes a gestão empresarial. O objetivo desse estudo é analisar as mudanças e adaptações ocorridas nas empresas emissoras de ADR no processo de implementação do IFRS, identificando os impactos técnicos contábeis, culturais e comportamentais nessas empresas. A estratégia de pesquisa foi conduzida por um estudo de caso múltiplo no qual foram analisadas, em profundidade, quatro grandes corporações que integram o programa de emissão de ADR na bolsa de Nova Iorque e que passaram pelo processo de harmonização com as normas internacionais de contabilidade. Para esse objetivo, foram realizadas entrevistas, análise documental e observações participantes. Foi possível constatar que o processo de convergência ao IFRS melhorou a qualidade na apuração dos resultados das empresas e facilitou a comparação dos resultados com os concorrentes. Os sistemas existentes antes da harmonização sofreram adaptações para receber o novo modelo contábil. Percebeu-se, também um melhor posicionamento do Contador na estrutura de comando das empresas e um aprimoramento no entendimento da importância da contabilidade por outras áreas das companhias, sendo respaldado pela mudança de comportamento dos colaboradores em todos os níveis das empresas com uma maior interação entre os departamentos. Contudo, não foram encontradas mudanças expressivas na cultura das corporações a partir do processo de harmonização contábil. Por fim, para estudos futuros recomenda-se a elaboração de uma nova pesquisa para atualizar os dados e perceber as mudanças culturais que demandam mais tempo para ser implantadas

Many e-voting techniques have been proposed but not widely used in reality. One of the problems associated with most of existing e-voting techniques is the lack of transparency, leading to a failure to deliver voter assurance. In this work, we propose a transparent, auditable, end-to-end verifiable, and mutual restraining e-voting protocol that exploits the existing multi-party political dynamics such as in the US. The new e-voting protocol consists of three original technical contributions -- universal verifiable voting vector, forward and backward mutual lock voting, and in-process check and enforcement -- that, along with a public real time bulletin board, resolves the apparent conflicts in voting such as anonymity vs. accountability and privacy vs. verifiability. Especially, the trust is split equally among tallying authorities who have conflicting interests and will technically restrain each other. The voting and tallying processes are transparent to voters and any third party, which allow any voter to verify that his vote is indeed counted and also allow any third party to audit the tally. For the environment requiring receipt-freeness and coercion-resistance, we introduce additional approaches to counter vote-selling and voter-coercion issues. Our interactive voting protocol is suitable for small number of voters like boardroom voting where interaction between voters is encouraged and self-tallying is necessary; while our non-interactive protocol is for the scenario of large number of voters where interaction is prohibitively expensive. Equipped with a hierarchical voting structure, our protocols can enable open and fair elections at any scale.

Les véhicules aériens sans pilote (UAVs), utilisés et développés pour la première fois dans le domaine militaire, ont connu de profonds changements ces dernières années et sont de plus en plus utilisés dans le domaine civil. Etant plus connus sous le nom des drones, ils sont le plus souvent utilisés dans les domaines civiles et militaires. Ils sont employés pour : la lutte contre les incendies, le sauvetage ainsi que dans des applications spécifiques comme la surveillance et l’attaque. Le vol en formation est de loin le plus utilisé car il permet une répartition judicieuse des tâches et améliore grandement l’efficacité des drones (principe de l’attaque en meute, des animaux carnassiers). Cela pose alors la problématique de la coordination et de la stratégie, ainsi que du type de fonctionnement (maitre/esclave,…).Le type et la qualité d’informations optimums restent aussi à définir.L'utilisation accrue de ces systèmes coopératifs dans des environnements dangereux rend leur fiabilité essentielle pour prévenir tout événement catastrophique. Une performance globale de la flotte des drones doit être garantie, malgré une possible dégradation des composants ou de toute modification du réseau et de l'environnement. Il est nécessaire de détecter les comportements anormaux pouvant contribuer aux collisions et ainsi affecter la mission. Compte tenu des performances et du coût, les systèmes à tolérance de pannes et à redondance ne représentent pas toujours la solution la plus efficace pour ce type de vol de flotte en formation. Différentes méthodes telles que l'analyse par arbre de défaillance (ADD), l'analyse des modes de défaillance, de leurs effets et de leurs criticités (AMDEC) ont été utilisées dans le monde des hélicoptères.Dans une première partie, une méthode statique basée sur l’ADD est proposée, pour assurer la fiabilité de la communication entre les drones d’un côté et entre les drones et la station de base de l’autre côté en accentuant l’échange de flux d’informations. Nous utilisons des arbres de défaillance pour représenter les différentes conditions d’erreur de ce système complexe.Dans une deuxième partie, nous analysons les différents états de défaillance des communications et leurs probabilités. Ce processus étant stochastique, une approche par chaîne de Markov absorbante est développée. L’approche proposée peut être utilisée pour trouver les scenarios les plus risqués et les éléments à prendre en compte pour améliorer la fiabilité.Enfin, dans une troisième partie, nous étudions le problème de réception des messages d’un drone en proposant un protocole basé sur le nombre de retransmissions. La réception est assurée avec une certaine probabilité de fiabilité, en fonction de plusieurs attributs tels que la modulation, le taux d’erreur des bits (BER) caractérisant les drones. / Unmanned aerial vehicles, used and developed initially in the military field, have experienced profound changes in recent years and are increasingly used in the civilian field. Recognized as drones, they are most often used in the civil and military domains. They are used for firefighting, rescue as well as in specific applications such as surveillance and attack. The formation flight is the most used because it allows a judicious distribution of the tasks and greatly improves the efficiency of the drones (principle of the attack in pack, carnivorous animals). This will raise the issue of coordination and strategy, as well as the type of operation (master /slave, ...). The type and quality of optimal information also remain to be defined.The increased use of these cooperative systems in hazardous environments makes their reliability essential to prevent any catastrophic event. Overall performance of the drone fleet should be ensured, despite possible degradation of components or any changes that occur to the network and the environment. It is necessary to detect the anomalous behaviors that might contribute to collisions and thus affect the mission. Taking into consideration performance and cost, the fault-tolerant system and redundant systems are not always the most efficient solution for the formation fleet flight. Different methods like the fault tree analysis (FTA), Failure Modes and Effects Analysis (FMEA) have been used in the helicopter field.In the first part, we propose a static method based on FTA, to ensure a successful communication between the drones from one side, and between the drones and the ground station from the other side by emphasizing on the exchange of information flows. It uses various fault trees to represent the different error conditions of this complex system.In the second part, we analyze the different fault states and their probabilities. As this process is stochastic, an absorbing Markov chain approach is developed. The proposed approach can be used to find the most risky scenarios and considerations for improving reliability.Finally, in the third part, we put the emphasis on the message receipt problem in a drone’s communication network by proposing a protocol based on number of retransmissions. The reception of a message is provided with a certain probability of reliability depending on several attributes such as modulation and bit error rate (BER) characterizing the UAVs.