• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 12
  • 8
  • 5
  • 5
  • 5
  • 3
  • 3
  • 2
  • 2
  • 1
  • 1
  • 1
  • Tagged with
  • 49
  • 10
  • 7
  • 7
  • 6
  • 6
  • 5
  • 5
  • 5
  • 5
  • 5
  • 5
  • 5
  • 5
  • 5
  • 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.
31

台灣發行之海外存託憑證價格行為反應之研究 / The Price Reaction of Global Depositary Receipts(GDR)--The Empi- rical Study of Taiwanese Listing Companies

蔡祖銘, Tsai, Tsu Ming Unknown Date (has links)
財政部證管會為促進國內證券市場國際化及自由化並便利國內企業至國外 籌募資金,於民國八十一年四月十五日公佈實施「上市發行公司參與發行 海外存託憑證審核要點」,以鼓勵我國證券發行人或持有人發行海外存託 憑證(GDR)。迄今已有中鋼、亞泥、統一、嘉泥、東雲與台揚等上市公司 完成發行,而大眾電腦與信益陶瓷也通過證管會的審核,正在等待時機發 行。除此之外,更有其他的上市公司,如:東鋼、燁隆、華榮電線電纜及 和成等公司,也搶搭海外存託憑證的發行列車。既然GDR已繼海外可轉換 公司債而成為國內上市公司海外籌資的重要金融工具,因此有必要對GDR 的本質做個通盤性的瞭解。除了探討GDR發行後的折溢價情形外,由於GDR 是在海外市場交易且以美元計價,故GDR對國內重大事件的價格行為反應 以及新台幣匯率的變動對GDR報酬率的影響為何,亦是本研究的重點。根 據資料蒐集的可行性,本研究以中鋼、亞泥、統一及嘉泥等四家公司為樣 本,以簡單迴歸及事件研究法來進行實證研究,得到以下的發現: 1:海 外存託憑證的價格總是處在不均衡的狀態,若可進行套利,則海外存託憑 證與其表彰股票的價值終將相等,而達到均衡。但對於台灣上市公司所發 行的海外存託憑證而言,由於法令的限制,使得海外存託憑證的溢價期間 比折價的期間還要長。 2:新台幣的匯率效果對於海外存託憑證的報酬率 有影響。 3:台灣發行之海外存託憑證其價格行為反應與表彰股票的反應 有異。之所以會有上述的發現,本研究認為除了法令的限制外,國內上市 公司所發行GDR的歷史不算長,故海外投資人對台灣之GDR還很陌生。此外 ,區隔的金融市場造成資訊傳遞上的障礙以及海外投資人對資訊重視的程 度與國內投資人有別,亦為可能的解釋。
32

社會公益之創新商業模式:多益捐 / Innovative Business Model for Social Charity: Do It

李柏毅, Lee, Po Yi Unknown Date (has links)
社會大眾之發票與零錢捐獻是民間社福團體所仰賴的收入來源之一,但近年來由於統一發票新政策的推行,加上大眾的消費行為開始改變,導致民眾捐獻的機會與意願逐漸下滑,而影響社福團體之公益運作。本研究的目的是為了提出一項創新的經營模式解決此捐獻缺乏的社會問題,藉由結合發票、公益彩券制度、零錢捐獻之行為、連鎖零售業者與政府公益組織之資源,賦予公益行為一個報酬機制,提升大眾捐獻意願,以擴大臺灣社會之捐獻基礎與價值。 為了尋求可行之商業模式,本研究透過市場需求分析,調查目前臺灣消費者之生活趨勢、統一發票政策推行現況與社福團體之困境,並藉由問卷調查、訪談社福團體與各類潛在消費者深入確認實際需求與創新服務之可行性。最後,經由前述分析,本研究提出一個能滿足社會需求並能讓服務參與者共同獲益的解決方案,其中包括消費者的參與方式、廠商合作模式、利潤分配方式,以及針對不同時期之目標族群研擬之營運計畫。 / Receipt lottery and donation box play important roles in the source of income for social welfare organizations (SWOs) nowadays. However, after the reform of receipt policies in recent years, the receipt taking behaviors of consumers have changed. In general, the willingness of consumers to donate receipt has been declining. This decrease of donation seriously damaged the operation of the SWOs. The purpose of this research is to propose an innovative business model to solve this social problem. By connecting the resources of retail chain business and government, the business model initiates the incentives of major consumers (self-interested and reputation seeking) to contribute the charity in the process of consumption based on the empirical study of the consumers’ behaviors of donating receipt /change and purchasing lottery.
33

API för att tolka och ta fram information från kvitton

Sanfer, Jonathan January 2018 (has links)
Denna rapport redogör för skapandet av ett API som kan extrahera information från bilder på kvitton. Informationen som APIet skulle kunna ta fram var organisationsnummer, datum, tid, summa och moms. Här ingår även en fördjupning om tekniken OCR (optical character recognition) som omvandlar bilder och dokument till text. Examensarbetet utfördes åt Flex Applications AB. Examensarbetet utfördes åt Flex Applications AB. / This report describes the creation of an API that can extract information from pictures of receipts. Registration number, date, time, sum and tax are the information that the API was going to be able to deliver. In this thesis there is also a deepening of the technology OCR (optical character recognition) that transforms pictures and documents to text. The thesis was performed for Flex Applications AB.
34

Arbetsmetodik för effektivisering av intern materialförsörjning / A working methodology to achieve effective internal materials supply

Björelind, Karl, Malmberg, Simon January 2018 (has links)
Inledning: Hantering av material ställer varierande krav beroende på dess beskaffenhet. För att bemöta interna krav i form av hög leveransservice till en låg kostnad är det betydande att utforma en effektiv försörjning av material. Ny teknik och tillämpning av IT-system kan skapa förutsättningar till att effektivisera materialförsörjningen genom att öka servicegraden och reducera kostnader. Syfte: Syftet med denna studie är att utforma och utvärdera en arbetsmetodik för att effektivisera intern försörjning av material från godsmottagning till produktion. Metod: En teoretisk referensram utgjorde grunden för att identifiera viktiga områden för att skapa en effektiv intern materialförsörjning. Parallellt genomfördes en fallstudie hos ett företag verksamma inom hissbranschen, där insamling av data främst genomförts utifrån olika typer av intervjuer och observationer för att skapa en uppfattning om företagets materialförsörjning. Den data som framkom jämfördes främst med den teoretiska referensramen i analysfasen i den framtagna arbetsmetodiken och utifrån denna drogs slutsatser. Etiska aspekter beaktades genomgående under arbetets gång. Den framtagna arbetsmetodiken: Utifrån viktiga identifierade områden, baserat på den teoretiska referensramen, utformades en arbetsmetodik för effektivisering av intern materialförsörjning, bestående av sex faser: Förutsättningar, Beskrivning av nuläget, Analys av nuläget, Utformning av förbättringsförslag, Genomförande samt Uppföljning. Fyra av dessa faser tillämpades på fallföretaget med syftet att utforma förbättringsförslag med potential att effektivisera verksamhetens interna materialförsörjning. Slutligen utvärderades arbetsmetodikens tillämpade faser för att lyfta fram dess styrkor, utmaningar och utvecklingsmöjligheter samt den vidare tillämpningen. Slutsatser: Betydande områden samt andra stödjande digitala lösningar ansågs inte vara tillräckliga för att generera en effektiv intern materialförsörjning utan det behövdes ett ordnat arbetssätt för att tillgodogöra dessa områden. För att understödja detta krävdes komplement i form av en arbetsmetodik med ett antal strukturerade faser, med viktiga hänsynstaganden, som metodiskt måste följas för att utforma förbättringsförslag som kan skapa en effektivare intern materialförsörjning. Förbättringsförslagen som utformades omfattade bland annat ett nytt förfarande för materialavrop, nya principer för buffertar, reducering av interntransporter samt automatiskt förslag på lagringsplats. / Introduction: Handling of materials sets different requirements depending on its characteristics. In order to meet internal demands of high delivery service at a low cost, it is important to design an effective supply of materials. New technology and the application of IT-systems can provide opportunities to streamline materials supply by increasing service levels and reducing costs. Purpose: The purpose of this study is to design and evaluate a working methodology in order to achieve effective internal supply of materials from goods receipt to production. Methods: A theoretical framework formed the basis to identify significant areas to achieve effective internal materials supply. In parallel, a case study was conducted at a company operating in the elevator industry. Data collection was primarily based on different types of interviews and observations to create an understanding of the company´s materials supply. The data obtained were mainly compared with the theoretical framework in the analysis phase of the developed working methodology. Conclusions was drawn, based on the analysis phase. Ethical aspects were taken into account throughout the work of this study. The developed working methodology: Based on significant identified areas, from the theoretical framework, a working methodology was developed to achieve effective internal materials supply, consisting of six phases: Prerequisites, Description of the current situation, Analysis of the current situation, Design of improvement proposals, Implementation and Follow-up. Four of these phases were applied on a company with the aim of designing improvements proposals with the potential to achieve effective internal materials supply. Finally, the applied phases of the working methodology were evaluated to highlight its strengths, challenges and possibilities of development as well as the further application. Conclusion: The significant areas and other supportive digital solutions were not considered sufficient enough to generate effective internal materials supply and thereby there was a necessity for an organized approach to utilize these areas. In order to support this, complements were required in form of a working methodology with a number of structured phases, including important considerations, which must be followed methodically in order to design improvement proposals which can achieve a more effective internal materials supply. The improvement proposals that were designed included, for instance, a new procedure for materials call-off, new principles for buffers, reduction of internal transports and automatic suggestion of place of storage.
35

Efeitos do acompanhamento de analistas e da dupla listagem sobre o disclosure voluntário durante o processo de convergência ao padrão IFRS no Brasil

Rodrigues, Herbert Simões 10 September 2014 (has links)
Submitted by Maykon Nascimento (maykon.albani@hotmail.com) on 2014-10-09T18:55:29Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertacao.Texto.Herbert Simoes.pdf: 1925290 bytes, checksum: e5892b51fa31052365110689fe1a902c (MD5) / Approved for entry into archive by Elizabete Silva (elizabete.silva@ufes.br) on 2014-11-18T18:38:41Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertacao.Texto.Herbert Simoes.pdf: 1925290 bytes, checksum: e5892b51fa31052365110689fe1a902c (MD5) / Made available in DSpace on 2014-11-18T18:38:41Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertacao.Texto.Herbert Simoes.pdf: 1925290 bytes, checksum: e5892b51fa31052365110689fe1a902c (MD5) Previous issue date: 2014 / Objetivou-se com o presente trabalho, estudar os efeitos da convergência às normas internacionais de contabilidade (IFRS), da cobertura de analistas financeiros e da emissão de American Depositary Receipts - ADR, sobre o disclosure voluntário das empresas listadas na BM&FBOVESPA. Partindo-se da análise de 14 trabalhos acadêmicos, desenvolveu-se um índice de disclosure voluntário contendo um total de 38 itens, sendo 25 itens de natureza financeira, econômica e organizacional e 13 itens de natureza social e ambiental. O check list do índice desenvolvido foi aplicado sobre 1.406 documentos (notas explicativas e relatórios da administração, contendo 58,2 mil páginas), de uma amostra com 703 observações - ano, obtidas durante os anos de 2006 a 2013. Utilizando-se do teste de Wilcoxon, os resultados apontam incrementos estatisticamente significantes nos níveis de disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil, sendo mais significativos elementos de natureza econômica, financeira e organizacional do que os de natureza social e ambiental. Utilizando-se de modelos OLS robustos, aplicados sobre dados em painel desbalanceado, os resultados dos testes econométricos confirmaram parcialmente a hipótese de que o padrão IFRS contribuiu no desenvolvimento do disclosure voluntário das empresas com maior acompanhamento de analistas financeiros, porém, significativamente para as empresas que emitiram American Depositary Receipts (ADR) durante o período de convergência às normas internacionais de contabilidade. Os resultados são robustos e significativos quando controlados por variáveis representativas do tamanho (TAM), da rentabilidade (RENT), do endividamento (ALAV) e de auditoria de uma big – four (AUDI) como determinantes do disclosure voluntário durante o período de convergência ao padrão IFRS no Brasil. / We aim in this paper to study the effects of the International Account Standards, the cover of financial analysts and the emission of American Depositary Receipts (ADR), on the voluntary disclosure of BM&FBOVESPA companies, during the period of convergence to IFRS standards. From the analyses of 14 papers, we developed a check list with 38 items of voluntary disclosure, being 25 financial, economic and organizational items and 13 environmental and social items. The developed check list was applied to 1,406 documents (foot notes and director’s reports, with 58.2 thousand pages) of a sample of 703 firm–year observations, between 2006 and 2013. By using Wilcoxon test, the results show significant augmentation in the voluntary disclosure levels during the period of IFRS adoption in Brazil, being economic, financial and organizational elements more significant than social and environmental elements. By using robust OLS models for unbalanced panel data, the results for the econometric tests partially confirmed the hypothesis that IFRS has contributed for the development of voluntary disclosure of firms with higher financial analysts’ coverage. Besides, we found significant evidence that firms which emitted ADRs has enhanced their levels of voluntary disclosure during the convergence period to IFRS. The results are robust and significant when controlled by size (TAM), profitability (RENT), leverage (ALAV) and being audited by a Big Four company (AUDI) as determinants of voluntary disclosure over the period of convergence to IFRS.
36

Assessing the ICT-enabled agricultural commodity exchange market and its impact on small-scale farmers in South Africa Takudzwa

Musiyarira, Takudzwa Taurai Christopher January 2013 (has links)
Magister Economicae - MEcon / Pre-democratic South Africa was highly regulated by the apartheid government with the black small-scale farming community actively marginalised. Following the deregulation of the South African agricultural market came the opening up of the market to accommodate these small-scale farmers and also the introduction of South African Futures Exchange. South Africa has done well in terms of development of ICT over the past years, making it a country with characteristics of both first and third world countries. This study aims to assess the agricultural commodity exchange market and how small-scale farmers may participate more actively in the market. This study finds that though South Africa has world class ICT infrastructure this has not made it easier for small-scale farmers to enter the agricultural market and value chain. The study finds that there is little or no participation by small-scale farmers in South African Futures Exchange. It finds that mobile phones and applications may be the way forward in the efforts to ensure their participation in the commodity exchange market through provision of services such as price discovery and price risk management as is the function of South African Futures Exchange. It is also found that there is need to invest in high value agricultural products in order to benefit more from commodity exchanges.
37

La fabrique du document carte : vers une méthode d'analyse d'une représentation de territoires / The making of map document : to a method of analyzing a representation territories

Joubert, Nathalie 13 November 2015 (has links)
En se fondant sur une enquête documentographique, issue de plusieurs méthodes de commentaire de documents, notamment en géographie, en histoire, en analyse des spectacles, cette thèse vise à explorer les capacités informatives de la carte, objet de contemplation et de fascination, mais aussi de visualisation de territoires. La carte est, en effet, une re-présentation, c'est-à-dire une " mise sous les yeux " iconique d'informations spatialisées, qui bénéficie d'un langage visuel et textuel efficace. L'objectif de cette enquête sur l'élaboration, la production et les usages des cartes, est de définir, du point de vue des Sciences de l'Information et de la Communication, et dans la continuité des travaux de Jean Meyriat, le document carte, et de préciser ce qui relève de ses fabriques infocommunicationnelles, celle par l'intention de son auteur, et celle à réception. La carte est construite et élaborée pour assumer une ou des fonctions, définies par celui qui la fabrique. Mais elle peut être exploitée et interrogée par des utilisateurs, dans d'autres contextes de réception que celui prévu par l'auteur. La carte remplit alors d'autres fonctions et se révèle kaléidoscopique : chacune de ses utilisations crée une autre image, chaque utilisateur fabrique un nouveau document. A travers cette exploitation de la carte, réalisée à partir d'un échantillon du fonds cartographique de l'Université Toulouse-Jean Jaurès, nous contribuons ainsi, au sein de l'équipe MICS, Médiations en Information-Communication Spécialisées du Laboratoire d'Études et de Recherches Appliquées en Sciences Sociales, LERASS, à l'élaboration collective du concept de document dans ses formes diverses. / Based on a documentographic investigation, following several methods comment of documents, including geography, history, analysis shows, this thesis aims to explore the informative capacity of the map, an object of contemplation and fascination, but also territories visualization. The map is, in fact, a re-presentation, that is to say, an iconic "deposit under the eyes" of spatial information, which has a visual and textual language effectively. The objective of this investigation on the development, production and uses of maps, is to define, in terms of Information and Communication Sciences, and continuity in the work of Jean Meyriat, the document map, and clarify what comes under its infocommunicationals factories, one by the intention of its author, and one upon receipt. The map is built and developed to assume one or more functions defined by the person who makes. But it can be exploited and interrogated by users, in other receptions contexts than that provided by the author. The map then performs other functions and proves kaleidoscopic: each of its use creates another image, each user makes a new document. Through this exploitation of the map, made from a sample of cartographic funds of University of Toulouse - Jean Jaurès, we contribute, within MICS team, Mediations in Specialized Information-Communication Studies, of Laboratory and Applied Research in Social Sciences, LERASS, of the collective concept development document in its various forms.
38

The Provision of Spousal Support: Antecedents, Consequences, and Crossover Effects

Dorio, Jay M 01 December 2008 (has links)
The present study had four main objectives. First, the relationship between the provision of spousal support and its theoretical antecedents and consequences was assessed as informed by the conservation of resources theory (Hobfoll, 1989). Second, the crossover of physicians' work interference with family conflict on their spouses' family demands (perceived family demands and family hours) was investigated. Next, the mediating role of social support as an explanation for the crossover process was examined using two distinct pathways. Lastly, the fourth objective of the present study was to investigate the relationships described above across multiple time points and using dual-source data (from physicians and their spouses). The final sample included matched responses from 126 couples across two time points. Results were generally supportive of the relationship between the provision of spousal support and the receipt of spousal support, perceived family demands, family hours, and work interference with family conflict (WIF) and were consistent with expected relationships according to COR theory. Results also provided support for the synchronous crossover of WIF on perceived family demands; however, results were generally unsupportive of the mediating role of the provision of spousal support in the crossover process. The present study makes several important contributions to the social support, work-family conflict, and crossover literatures by adding to the knowledge of the antecedents and consequences of the provision of spousal support, the growing body of research examining the crossover of WIF, and the understanding of the mediating role of the provision of spousal support in the crossover process. Major findings and areas of opportunity for future research are discussed.
39

DeCONstruct: Patterns in Social/Spatial Interruption

Drapac, Brittany E. 26 April 2008 (has links)
No description available.
40

Securities trading in multiple markets : the Chinese perspective

Wang, Chaoyan January 2009 (has links)
This thesis studies the trading of the Chinese American Depositories Receipts (ADRs) and their respective underlying H shares issued in Hong Kong. The primary intention of this work is to investigate the arbitrage opportunity between the Chinese ADRs and their underlying H shares. This intention is motivated by the market observation that hedge funds are often in the top 10 shareholders of these Chinese ADRs. We start our study from the origin place of the Chinese ADRs, China’s stock market. We pay particular attention to the ownership structure of the Chinese listed firms, because part of the Chinese ADRs also listed A shares (exclusively owned by the Chinese citizens) in Shanghai. We also pay attention to the market microstructures and trading costs of the three China-related stock exchanges. We then proceed to empirical study on the Chinese ADRs arbitrage possibility by comparing the return distribution of two securities; we find these two securities are different in their return distributions, and which is due to the inequality in the higher moments, such as skewness, and kurtosis. Based on the law of one price and the weak-form efficient markets, the prices of identical securities that are traded in different markets should be similar, as any deviation in their prices will be arbitraged away. Given the intrinsic property of the ADRs that a convenient transferable mechanism exists between the ADRs and their underlying shares which makes arbitrage easy; the different return distributions of the ADRs and the underlying shares address the question that if arbitrage is costly that the equilibrium price of the security achieved in each market is affected mainly by its local market where the Chinese ADRs/the underlying Hong Kong shares are traded, such as the demand for and the supply of the stock in each market, the different market microstructures and market mechanisms which produce different trading costs in each market, and different noise trading arose from asymmetric information across multi-markets. And because of these trading costs, noise trading risk, and liquidity risk, the arbitrage opportunity between the two markets would not be exploited promptly. This concern then leads to the second intention of this work that how noise trading and trading cost comes into playing the role of determining asset prices, which makes us to empirically investigate the comovement effect, as well as liquidity risk. With regards to these issues, we progress into two strands, firstly, we test the relationship between the price differentials of the Chinese ADRs and the market return of the US and Hong Kong market. This test is to examine the comovement effect which is caused by asynchronous noise trading. We find the US market impact dominant over Hong Kong market impact, though both markets display significant impact on the ADRs’ price differentials. Secondly, we analyze the liquidity effect on the Chinese ADRs and their underlying Hong Kong shares by using two proxies to measure illiquidity cost and liquidity risk. We find significant positive relation between return and trading volume which is used to capture liquidity risk. This finding leads to a deeper study on the relationship between trading volume and return volatility from market microstructure perspective. In order to verify a proper model to describe return volatility, we carry out test to examine the heteroscedasticity condition, and proceed to use two asymmetric GARCH models to capture leverage effect. We find the Chinese ADRs and their underlying Hong Kong shares have different patterns in the leverage effect as modeled by these two asymmetric GARCH models, and this finding from another angle explains why these two securities are unequal in the higher moments of their return distribution. We then test two opposite hypotheses about volume-volatility relation. The Mixture of Distributions Hypothesis suggests a positive relation between contemporaneous volume and volatility, while the Sequential Information Arrival Hypothesis indicates a causality relationship between lead-lag volume and volatility. We find supportive evidence for the Sequential Information Arrival Hypothesis but not for the Mixture of Distributions Hypothesis.

Page generated in 0.0602 seconds