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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.
141

On the returns of trend-following trading strategies / Avkastningen från trendföljande handelsstrategier

Lundström, Christian January 2017 (has links)
Paper [I] tests the success rate of trades and the returns of the Opening Range Breakout (ORB) strategy. A trader that trades on the ORB strategy seeks to identify large intraday price movements and trades only when the price moves beyond some predetermined threshold. We present an ORB strategy based on normally distributed returns to identify such days and find that our ORB trading strategy result in significantly higher returns than zero as well as an increased success rate in relation to a fair game. The characteristics of such an approach over conventional statistical tests is that it involves the joint distribution of low, high, open and close over a given time horizon. Paper [II] measures the returns of a popular day trading strategy, the Opening Range Breakout strategy (ORB), across volatility states. We calculate the average daily returns of the ORB strategy for each volatility state of the underlying asset when applied on long time series of crude oil and S&P 500 futures contracts. We find an average difference in returns between the highest and the lowest volatility state of around 200 basis points per day for crude oil, and of around 150 basis points per day for the S&P 500. This finding suggests that the success in day trading can depend to a large extent on the volatility of the underlying asset. Paper [III] performs empirical analysis on short-term and long-term Commodity Trading Advisor (CTA) strategies regarding their exposures to unanticipated risk shocks. Previous research documents that CTA strategies offer diversification opportunities during equity market crisis situations when evaluated as a group, but do not separate between short-term and long-term CTA strategies. When separating between short-term and long-term CTA strategies, this paper finds that only short-term CTA strategies provide a significant, and consistent, exposure to unanticipated risk shocks while long-term CTA strategies do not. For the purpose of diversifying a portfolio during equity market crisis situations, this result suggests that an investor should allocate to short-term CTA strategies rather than to long-term CTA strategies.
142

Etické aspekty odborného sociálního poradenství v občanské poradně / Ethical aspects of the professional social counselling in citizens advice centres

MORAVČÍKOVÁ, Jitka January 2017 (has links)
This diploma thesis deals with social counseling in citizen advice bureau in Czech Republic. It deals with its origin, legislation surrounding it, goals, principles and counseling process. This aim of the thesis will support research. Its goal was to find out if the social workers in civil counseling encounter ethical dilemmas and other problems connected to power, independence of the client and impartiality of the social worker.
143

Profesní odpovědnost auditorů a daňových poradců / Professional Responsibility of Auditors and Tax Advisors

Dohnálek, Pavel January 2017 (has links)
The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
144

Elektronická komunikace se správcem daně / Electronic communication with the tax authorities

Hajdušek, Tomáš January 2013 (has links)
The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.
145

Computer Mediated Communication: Perceptions of Academic Advisors Regarding Text Messaging in Higher Education

Looney, Kathryn 02 March 2022 (has links)
No description available.
146

Interpretative Analysis of Adult Learners' Lived Experiences in a Uniquely Designed Higher Education Program

Branham, LaTonya M. 17 September 2018 (has links)
No description available.
147

Om jag hjälper andra, kan jag hjälpa mig själv? : En kvalitativ studie om finansiella rådgivares privata investeringsbeslut och sparande under 2022 / If I can help others, can I help myself? : A qualitative study about financial advisors' private investment decisions and savings during 2022

Fagerström, Milla, Kempe, Hanna January 2023 (has links)
Bakgrund: År 2022 kantades av Rysslands invasion av Ukraina, börsnedgång, stigande inflation och styrräntor. Det bidrog till att allt fler sökte hjälp av finansiella rådgivare för att utifrån livssituationen få hjälp med att nå sina sparmål och maximera sin avkastning. I tidigare forskning råder det delade meningar kring om den finansiella rådgivaren faktiskt bidrar till positiva ekonomiska utfall hos kunden. Å andra sidan får den finansiella rådgivaren, åtminstone privat, kunskap till sig via sitt arbete som torde leda till en hög finansiell bildning. Huruvida det faktiskt bidrar till positiva ekonomiska utfall i den finansiella rådgivarens egna investeringsbeslut och sparande under 2022 leder således till frågan, om de kan hjälpa andra, kan de även hjälpa sig själva? Syfte: Studien syftar till att skapa en förståelse för hur finansiella rådgivares privata sparande och investeringsbeslut samvarierar med olika faktorer såsom livssituation, psykologiska bias och erfarenheter under 2022. Vidare ämnar studien utforska hur finansiella rådgivare ställer sig till ytterligare utbildning inom beteendeekonomi och huruvida de tror att det kan bidra till bättre finansiellt beslutsfattande. Metod: En kvalitativ metod har använts för att uppfylla studiens syfte. Tio finansiella rådgivare intervjuades genom semistrukturerade djupintervjuer. Slutsats: Studien finner att placering i livscykeln, psykologiska bias samt erfarenhet samvarierar med den finansiella rådgivarens privata investeringsbeslut och sparande under 2022. Placeringen i livscykeln samvarierar främst med riskaversionen, därutöver har de finansiella rådgivarna inte kunnat motstå fall av samtliga undersökta bias i studien. Erfarenheten samvarierar med en minskad benägenhet att falla offer för vissa psykologiska bias, förutom överkonfidens, där effekten snarare är den motsatta. Vidare anser de finansiella rådgivarna att ytterligare utbildning inom beteendeekonomi inte skulle vara värdeskapande för deras privata investeringsbeslut, samtidigt som de anser sig ha behov av det i sitt arbete. / Background: The year 2022 was characterized by the invasion of Ukraine, the downturn of the stock market, rising inflation and increases in the benchmark interest rate. This led to the increasing search for financial advisors who, using life circumstances, could assist the individual in reaching personal saving goals and maximizing returns on investments. In prior research, there are divided opinions about whether financial advisors contribute to positive financial outcomes for the client. The financial advisors, at least privately, gain knowledge through their work which should lead to a high level of financial literacy. Whether it contributes to positive financial outcomes in the financial advisor's own investment decisions and savings in 2022 thus leads to the question, if they can help others, can they also help themselves? Aim: The study aims to create an understanding of how financial advisers' private investments decisions and savings in 2022 have been affected by various factors such as life situation, psychological bias, and experiences. Furthermore, the study intends to explore financial advisers' perception of how further education in behavioral economics could have contributed to better financial decision-making. Method: A qualitative method has been used to fulfill the purpose of the study. Ten financial advisors were interviewed through semi-structured in-depth interviews. Conclusion: The study finds that placement in the life cycle, psychological bias, and experience had an impact on financial advisors’ private investment decisions and savings during 2022. The placement in the lifecycle primarily influences the risk aversion, while the financial advisors have not been able to withstand cases of all investigated biases in the study. Experience has contributed to mitigating the impact of psychological biases to some extent while also creating overconfidence. The financial advisors believe that additional education in behavioral economics would not add value to their private investment decisions, while they consider themselves to need it in their work.
148

Überarbeitung und Weiterentwicklung des FES – Fragebogen Erkenntnisstreben von Prof. Dr. Lehwald

Karpowski, Eva, Kabisch, Melanie January 2016 (has links)
Im Rahmen dieser Masterarbeit wurde der in den 80er Jahren von Prof. Dr. Lehwald entwickelte FES – Fragebogen Erkenntnisstreben aktualisiert und weiterentwickelt. Dieser erfasst das Erkenntnisstreben, also den motivationalen, durch einen interessanten Gegenstand ausgelösten Zustand, neue Informationen durch gezielte Informationssuche aufzunehmen. Dabei handelt es sich um ein umfassendes Interesse am tiefgründigen Kenntniserwerb. Der FES – 16plus erfasst das Erkenntnisstreben neutral. Die Items suggerieren der Testperson demnach keine spezifische Situation. Es konnte dabei herausgefunden werden, dass die neutrale Erfassung des Erkenntnisstrebens möglich ist, da die Testpersonen über die nötigen kognitiven Fähigkeiten verfügen, die neutral formulierten Items auf die selbstgewählten, positiv besetzten Interessensbereiche zu übertragen. Das Erkenntnisstreben unterteilt sich in die beiden Faktoren Leistungsmotiv und Kognitive Anstrengungsbereitschaft. Neben dem Erkenntnisstreben wird auch dessen Richtung mit Items erfasst, welche an das RIASEC-Modell von Holland angelehnt sind. Der aus dieser Arbeit entstandene Fragebogen FES - 16plus soll als Instrument für Personen ab 16 Jahren im Rahmen der Studienberatung als unterstützende Maßnahme eingesetzt werden. Dessen Verwendung kann die Entscheidungsfindung für eine Studienrichtung erleichtern. Er soll den Einstieg in den Beratungskontext unterstützen, da der FES – 16plus grundlegende Interessen und Einstellungen der Person erfasst. Er kann auch im Schulkontext unterstützend als Instrument genutzt werden, welches eine Person hinsichtlich ihrer Fähigkeiten und Herangehensweisen bei der Aufgabenlösung und -bearbeitung einschätzt und damit erläutert, mit welchen Strategien die Person Probleme und schwierige Aufgaben bewältigt. Der FES – 16plus wurde nach einer Testphase an einer repräsentativen Stichprobe von 465 SchülerInnen der Sekundarstufe II aus dem Bundesland Sachsen normiert und kann damit als Instrument in der Studienberatung eingesetzt werden. Der FES – 16plus erfüllt die Gütekriterien der Objektivität, Reliabilität und Validität und erweist sich damit als ein gutes Instrument, welches im schulischen und universitären Kontext genutzt werden kann. Er bietet breite Anwendungsmöglichkeiten und ist frei zugänglich erhältlich. Der FES-16plus inklusive Manual und Auswertungsbogen kann auf der Webseite https://pro-for-school.jimdo.com/ kostenfrei heruntergeladen werden.:Executive Summary 1. Einleitung 2. Theoretische Fundierung 2.1 Konzept des Erkenntnisstrebens von Gerhard Lehwald 2.2 Das Persönlichkeits-System-Interaktions-Modell von Julius Kuhl 2.3 Das RIASEC-Modell nach John L. Holland 2.4 Exkurs: Das Flow-Erleben 3. Untersuchungsdesign 3.1 Methodenauswahl 3.2 Ablauf der Fragebogenerstellung und Normierung des FES – 16plus 3.3 Fragebogenkonzept 3.4 Testwertermittlung 3.5 Erstellung der Normalverteilungskurve 4. Statistische Überprüfung des FES – 16plus 4.1 Statistische Analyse der Rohversion I 4.2 Statistische Analyse der Rohversion II 4.3 Faktorenanalyse des FES – 16plus 5. Ergebnisse 5.1 Stichprobenzusammensetzung 5.2 Messung des Erkenntnisstrebens 5.3 Messung der Richtung des Erkenntnisstrebens 6. Fazit Literaturverzeichnis Tabellen Anhang
149

Assessing the potential of fuel saving and emissions reduction of the bus rapid transit system in Curitiba, Brazil

Dreier, Dennis January 2015 (has links)
The transport sector contributes significantly to global energy use and emissions due to its traditional dependency on fossil fuels. Climate change, security of energy supply and increasing mobility demand is mobilising governments around the challenges of sustainable transport. Immediate opportunities to reduce emissions exist through the adoption of new bus technologies, e.g. advanced powertrains. This thesis analysed energy use and carbon dioxide (CO2) emissions of conventional, hybrid-electric, and plug-in hybrid-electric city buses including two-axle, articulated, and biarticulated chassis types (A total of 6 bus types) for the operation phase (Tank-to-Wheel) in Curitiba, Brazil. The systems analysis tool – Advanced Vehicle Simulator (ADVISOR) and a carbon balance method were applied. Seven bus routes and six operation times for each (i.e. 42 driving cycles) are considered based on real-world data. The results show that hybrid-electric and plug-in hybrid-electric two-axle city buses consume 30% and 58% less energy per distance (MJ/km) compared to a conventional two-axle city bus (i.e. 17.46 MJ/km). Additionally, the energy use per passenger-distance (MJ/pkm) of a conventional biarticulated city bus amounts to 0.22 MJ/pkm, which is 41% and 24% lower compared to conventional and hybrid-electric two-axle city buses, respectively. This is mainly due to the former’s large passenger carrying capacity. Large passenger carrying capacities can reduce energy use (MJ/pkm) if the occupancy rate of the city bus is sufficient high. Bus routes with fewer stops decrease energy use by 10-26% depending on the city bus, because of reductions in losses from acceleration and braking. The CO2 emissions are linearly proportional to the estimated energy use following from the carbon balance method, e.g. CO2 emissions for a conventional two-axle city bus amount to 1299 g/km. Further results show that energy use of city bus operation depends on the operation time due to different traffic conditions and driving cycle characteristics. An additional analysis shows that energy use estimations can vary strongly between considered driving cycles from real-world data. The study concludes that advanced powertrains with electric drive capabilities, large passenger carrying capacities and bus routes with a fewer number of bus stops are beneficial in terms of reducing energy use and CO2 emissions of city bus operation in Curitiba.
150

Integrating Environmental Education in the Life Sciences curriculum in the Vhembe District, Limpopo

Munasi, Khathutshelo Ronald 11 November 2020 (has links)
The mandate from the government is for schools to integrate Environment Education (EE) in all subjects. However, some Life Sciences teachers in the Vhembe District still fail to integrate EE into their lessons. This qualitative case study, hence, investigated how Life Sciences teachers in Vhembe District of Limpopo Province are supported by the Department of Basic Education (DBE) to integrate EE into their lessons. The purpose of this study was to develop guidelines to enhance the support given by DBE, to Life Sciences teachers, in their attempts to integrate EE into their lessons. Studies have been conducted about factors that inhibit the integration of EE in school subjects. However, little has been written about how the DBE supports teachers to integrate EE in their lessons. This study contributes knowledge to this gap. This study was based on interpretivism, followed a qualitative approach and a phenomenological case study design. Three schools in Vhembe District in Limpopo Province were conveniently selected and one Life Sciences teacher was purposively selected from each school to get rich-information about the research topic. One subject advisor was also purposely selected as a participant from the Vhembe District under, Mutshindudi circuit. Data were collected through semi-structured face-to-face interviews with the teachers and the subject advisor. Before the interviews, the Curriculum and Assessment Policy Statement (CAPS) document, pacesetter and textbooks were first analysed. Findings from the CAPS document analysis show support for teachers towards integrating EE in Life Sciences, although, the pacesetter does not provide such support. The teachers, however, do not take advantage of the offered support from the documents because they do not read these curriculum documents. Further, the findings reveal that the subject advisor was not doing enough to support the teachers as the limited support that the teachers received was only reactive. This study also found that lack of training for teachers and the subject advisor, lack of understanding of EE and lack of resources were still challenges in the integration of EE in the research context. This study recommends that there should be a more proactive support for to integrate EE into their lessons so as to produce environmentally informed learners. Thus, the DBE must take responsibility of providing teachers with necessary trainings and resources for EE to support them to integrate it into the lessons. / Educational Studies / M. Ed. (Specialisation in Environmental Education)

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