O objetivo do presente trabalho é avaliar a possibilidade de utilização dos fundos de investimento em direitos creditórios no financiamento de micro e pequenas empresas. O estudo parte da problemática teórica da assimetria de informações e faz um panorama do mercado brasileiro de crédito, com ênfase nas micro e pequenas empresas. A partir da análise da legislação pertinente a esses fundos, nota-se que não existe impedimento legal à constituição de FIDCs que objetivem fomentar os micro pequenos negócios. No final de 2005, cinco fundos de investimento em direitos creditórios para financiamento de micro e pequenas empresas entraram em funcionamento no Brasil. Por meio da análise do desempenho dos fundos em atividade, percebe-se que esta nova modalidade de financiamento se mostra como uma alternativa viável e promissora no provimento de crédito a micro e pequenos empresários, pois além de aumentarem o acesso desse segmento de mercado a empréstimos, o faz a taxas menores do que aquelas praticadas pelas instituições financeiras convencionais. / The purpose of the present study is to evaluate the possibility of financing micro and small enterprises by means of accounts receivables investment funds. The study starts with a review of the asymmetric information problem and makes a review of the Brazilian credit market, with a special emphasis on micro and small enterprises. Analyzing the legislation of those funds, it can be noted that there is no legal impediment to constitute funds with a focus on fomenting micro and small businesses. At the end of 2005, five funds to finance micro and small enterprises were constituted in Brazil. Analyzing the performance of those funds in activity, it can be stated that this new modality of financing is a viable and promising one. It allows the access of this segment to the credit market at smaller rates than those practiced by conventional financial institutions.

O objetivo do presente trabalho é avaliar a possibilidade de utilização dos fundos de investimento em direitos creditórios no financiamento de micro e pequenas empresas. O estudo parte da problemática teórica da assimetria de informações e faz um panorama do mercado brasileiro de crédito, com ênfase nas micro e pequenas empresas. A partir da análise da legislação pertinente a esses fundos, nota-se que não existe impedimento legal à constituição de FIDCs que objetivem fomentar os micro pequenos negócios. No final de 2005, cinco fundos de investimento em direitos creditórios para financiamento de micro e pequenas empresas entraram em funcionamento no Brasil. Por meio da análise do desempenho dos fundos em atividade, percebe-se que esta nova modalidade de financiamento se mostra como uma alternativa viável e promissora no provimento de crédito a micro e pequenos empresários, pois além de aumentarem o acesso desse segmento de mercado a empréstimos, o faz a taxas menores do que aquelas praticadas pelas instituições financeiras convencionais. / The purpose of the present study is to evaluate the possibility of financing micro and small enterprises by means of accounts receivables investment funds. The study starts with a review of the asymmetric information problem and makes a review of the Brazilian credit market, with a special emphasis on micro and small enterprises. Analyzing the legislation of those funds, it can be noted that there is no legal impediment to constitute funds with a focus on fomenting micro and small businesses. At the end of 2005, five funds to finance micro and small enterprises were constituted in Brazil. Analyzing the performance of those funds in activity, it can be stated that this new modality of financing is a viable and promising one. It allows the access of this segment to the credit market at smaller rates than those practiced by conventional financial institutions.

En el Perú existe un alto número de empresas familiares de primera generación las cuales no se encuentran preparadas para dar el siguiente paso, que es el de pasar a la segunda generación, por diversos motivos, siendo uno de los principales la falta de conocimiento respecto al impacto que tiene en su empresa el no realizar buenas prácticas empresariales definidas como un buen gobierno corporativo. Esto se vuelve una oportunidad dado que estas empresas familiares tienen un sólido crecimiento en el nivel de ventas, pero un bajo nivel de gestión de los diversos indicadores, por tanto, en esta investigación se tiene como objetivo determinar cómo impacta la implementación de indicadores de gestión en la generación de valor, con el fin de poder demostrar que esto genera un retorno para los inversionistas (familia). El estudio es de tipo descriptivo y se utilizó una empresa familiar peruana dedicada al rubro hospitalario con una sólida relación comercial con clientes y proveedores, pero con poco nivel de profesionalización en el control de sus indicadores y establecimiento de metas diferente al incremento de venta y margen bruto, para lo cual se ha planteado el desarrollado de indicadores de gestión que permitan generar un impacto en la generación de valor de la empresa, para lo cual se ha desarrollo un modelo financiero basado en el EVA (Valor económico agregado). / In Peru there is a high number of family’s companies of first quality which are not prepared to follow the next step that is to pass to the second generation by differentes reasons, for example, one of the principals is the lack of knowledge about the impact on the companies that do not perform good business practices which are defined like a good corporate governance. this become a good opportunity because this family’s companies have a stable growth in the sales levels but a low level of management of the differentes indicators, therefore, in this investigation the objective is defined how it impacts the implementation of management indicators in the generation of value to demonstrate that this generates a return for investors (families). The study is descriptive and used a Peruvian family business dedicated to the hospital sector with a solid commercial relationship with customers and suppliers, but with little professionalization level in the control of their indicators and setting different goals to increase sales and margin gross, for which the development of management indicators which generate an impact on the generation of value of the company has been raised, for which a financial model based on the EVA (Economic value added) has been developed. / Tesis

The main topic of this thesis is the course of insolvency proceedings pending under Insolvency Act and the aim is to compare the actual ongoing insolvency proceedings in practice with the theory. In the beginning of thesis are defined the basic terms which can be appeared during the insolvency proceedings. Subsequently, there is theoretically demonstrated the course of insolvency proceedings from the start through the decision on bankruptcy to the ways of resolving insolvency. The following section discusses the economic impacts of the debtor and his creditors. The aim of practical part is demonstrating the application of insolvency law in practice using by the real insolvency proceedings with EQUUS Company Ltd.

The purpose of this project is to design, build, and implement an information retrieval database system for the Accounting Department at CSUSB. The database will focus on the financial details of the student accounts maintained by the accounting personnel. It offers detailed information pertinent to tuition, parking, housing, boarding, etc.

Высокая значимость эффективного управления уровнем дебиторской задолженностью на предприятии для формирования условий устойчивого экономического развития, обеспечения своевременности платежей, а также недостаточная разработанность ряда теоретических вопросов в этой сфере определяют актуальность темы. В связи с этим, в работе исследуются теоретические аспекты управления дебиторской задолженностью, проводится анализ структуры дебиторской задолженности на предприятии ЗАО «Производственная фирма «СКБ КОНТУР» и на этой основе выявляются проблемы и предлагаются конкретные пути их решения. / The high importance of effective management of level of receivables at the enterprise for formation of conditions of sustainable economic development, ensuring timeliness of payments and also insufficient readiness of a number of theoretical questions in this sphere define relevance of a subject. In this regard, in work theoretical aspects of management of receivables are investigated, the analysis of structure of receivables at the CJSC SKB KONTUR Product Company enterprise is carried out and on this basis problems come to light and the concrete actions directed to their decision are offered.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии АО «Уралтрансмаш» на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решения. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the study are the economic relations arising in the process arising in the management of accounts receivable in the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analysis of the effectiveness of methods of accounts receivable management at the enterprise of JSC "Uraltransmash" on this basis to identify problems and develop measures aimed directly at their solutions. In conclusion, the recommendations for improving the management of accounts receivable for the object of study.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the research is the economic relations arising in the process arising in the process of managing accounts receivable at the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analyze the effectiveness of methods for managing accounts receivable at the company "Concept45" and on this basis, identifying problems and developing measures aimed directly at solving them. The conclusion contains recommendations for improving the management of accounts receivable for the object of research.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию политики управления оборотным капиталом на предприятии в целях укрепления его финансового положения. Предметом исследования выступают экономические отношения, складывающиеся на предприятии в процессе управления оборотным капиталом. Основной целью магистерской диссертации является исследование теоретических аспектов управления оборотным капиталом, анализ структуры оборотного капитала предприятия ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию политики управления оборотным капиталом для объекта исследования. / The final qualifying work (master's thesis) is devoted to the study of the working capital management policy at the enterprise in order to strengthen its financial position. The subject of the research is the economic relations that develop at the enterprise in the process of working capital management. The main goal of the master's thesis is to study the theoretical aspects of working capital management, analyze the structure of the working capital of the company "Concept45" and, on this basis, identify problems and develop measures aimed directly at solving them. In the conclusion, recommendations are outlined for improving the working capital management policy for the research object.

Made available in DSpace on 2016-04-25T18:39:42Z (GMT). No. of bitstreams: 1 Natanael de Souza Oscar.pdf: 4182278 bytes, checksum: 56545453917892a94a5fa6db91235a6d (MD5) Previous issue date: 2011-10-10 / International accounting has become a worldwide reality and, in Brazil the harmonization process began in 2008, with the promulgation of laws 11.638/07and 11.941/09 when international accounting was adapted for the large companies, in regard to the preparation and publication of financial statements, thus initiating the adhesion to the standards of International accounting. With the creation of the CPC (Committee of Accounting Standards) by resolution CPC no. 1055/05, the process of aligning Brazilian accounting standards to the international standards began with the following objectives: The coherence of standards. The centralization of the translation and issue of standards. The democratic process in the preparation of these standards by the participation of all interested parties such as auditors, and users, whether institutional, academic or governmental. Considering this innovation, as well as the need to develop literature on this theme the realization of a study on international accounting standards and their effect on the evaluation and presentation of Accounts Receivable is described here. To achieve this objective a bibliographic research was made followed over the available literature as well the analyses over the available laws and legal instructions about the theme. Additionally, a randomly research and a review of the published financial statements at December 31, 2009, of previously selected companies listed on the Sao Paulo stock exchange (BOVESPA) related to various the business segments (Trade, Paper Industry, Steel and metals, Construction, Aerospace Industry, Medical, Education, Telephone, Energy and Air Transport) was performed and thus evaluating and presenting the accounts receivable based on new accounting norms aligned international accounting standards - IFRS - International Financial Reporting Standards. In conclusion to our work, we observed that the surveyed companies did apply international accounting standards to their financial statements prepared and published at that date, thereby evaluating and presenting Accounts Receivable within the new Brazilian accounting standards aligned to the International Accounting Standards / A contabilidade internacional tornou-se realidade mundial. No Brasil, o processo de harmonização iniciou-se em 2008, a partir da edição das Leis nº 11.638/07 e 11.941/09 (conversão em lei da MP 449/08), quando contabilidade internacional foi adaptada às sociedades de grande porte, dispondo quanto à elaboração e divulgação de demonstrações financeiras, iniciando, desta forma o processo de adesão aos padrões internacionais de contabilidade. Com a criação do CPC, Comitê de Pronunciamentos Contábeis, a partir da Resolução CFC nº 1055/05, inicia-se o processo de alinhamento das normas contábeis brasileiras às normas contábeis internacionais, objetivando: a convergência em si; ii) a centralização do processo de tradução e emissão das normas e, iii) o processo democrático na produção dessas normas mediante a participação de produtores das normas, auditores, usuários, intermediário, academia e governo. Considerando esta novidade, bem como a necessidade de se desenvolver literatura sobre o tema, a realização de um estudo sobre as normas internacionais e seu efeito sobre a avaliação e a apresentação das das Contas a Receber é apresentado neste trabalho. Para atingir o objetivo proposto neste estudo, foi realizada uma pesquisa de abordagem qualitativa, com a revisão da literatura composta por levantamento bibliográfico, bem como análise documental das referidas leis buscando embasar teoricamente o estudo. Para complementar o estudo optou-se por realizar uma pesquisa do tipo exploratóriadescritiva, com empresas listadas na Bolsa de Valores de São Paulo BOVESPA, na data de 31 de Dezembro de 2009, e que atendem, por obrigação, à Lei 11.638/07, na elaboração e divulgação de seus resultados financeiros. A escolha das empresas, em número de dez, deu-se aleatoriamente, uma vez que seus dados são públicos, contudo buscou-se a diversidade nos segmentos de atuação (de Comércio, Indústria de Papel, Siderurgia e Metalurgia, Construção Civil, Indústria Aeronáutica, Médico, Educação, Telefonia, Energia e Transporte Aéreo). Na elaboração das considerações finais do trabalho, como resultado foi possível concluir que, as empresas pesquisadas aplicaram as normas internacionais para as demonstrações financeiras levantadas e publicadas para aquele período, estando desta forma avaliando e apresentando as contas a receber com base nas novas normas contábeis brasileiras alinhadas às normas contábeis internacionais - IFRS - International Financial Reporting Standard