Slotting allowance is a kind of additional charge that manufacturers pay to retailers in order to obtain shelf space. As the retailers¡¦ market power becomes greater, the slotting allowance has become more and more common in the retail grocery industry in recent years. This thesis constructs a channel which consists of two competing manufacturers and a common dealing retailer. The retailer is modeled as the leader, and the manufacturers are modeled as the followers. We use a two-stage game theory to analyze the economics effects of slotting allowance and charging slotting allowance with price discount promotion on channel competition. Under certain assumptions we find out that the valorem slotting allowance is beneficial to market price efficiency and consumers¡¦welfare. And charging slotting allowance with price discount promotion has had no impact.

No description available.

The topic of this thesis is the accounting and funding specifics of allowance organizations. The theoretical part is dedicated to the non-profit sector and the definition of non-profit organizations. In more detail the thesis is about characteristics, financial relations and economy specifics of both types of allowance organizations - founded by the state and by territorial authorities. The practical part is focused on the activities of elementary school.

The retirement system for teachers is a return and guarantee educators earn after they have devoted their life to educating young people and retire. The law governing the retirement of school teachers and employees was promulgated by the government in June 1944, in which the government alone paid for the pension for the retirees. In response to the times and changes in social and economic conditions, the law has been revised from time to time and some matching measures have been implemented. In 1995, a retirement system of reserve deposit was adopted, in which the government and teachers should jointly share the burden, indicating that the economic environment had deteriorated and government finance became less desirable. In analyzing the changes in the retirement system for teachers, we have summarized some problems of the retirement system for teachers. Research findings: Only government employees, teachers, military personnel and concerned government agencies join in policy discussions over the retirement system for teachers, which is a policy unique to a closed social environment and lacks a process of public deliberations. As the distributor of benefits, the country should take care of the needs of all walks of society. The country should not make every effort only to increase the benefits for retired government employees, military personnel, and teachers, motivated by vote consideration, at the sacrifice of social equality and justice. The current ¡§Law of Retirement of School Teachers and Employees¡¨ is contradictory to the ¡§Law on Teachers¡¨ promulgated in 1995. The selective value of the government is contradictory to the universality of equality and justice. The premeditated concept of the system deprives teachers of their free will to retire. For the present, 8%-12% of a teacher¡¦s twice base salary is deposited as the retiring fund. In a few years, the fund will be depleted and debts will incur as a consequence. Sustainable operation will be impossible, which is contradictory to the self-sufficient principle of retiring fund deposits. The study came up with the suggestions: relevant legislation, separation of government service and teaching, the retirement system for teachers should be revised so as to agree to the Law of Teacher promulgated in 1995, getting rid of the outdated thinking of government service and teaching as a whole, distinguishing the personnel management system for government service and teaching which are different; integrating the current disorganized retirement payment system so as to plan according to the three-tier retiring payment system put forth by the World Bank in establishing an economic guarantee system for elder people. At the first tier, the government offers subsidy and insurance to achieve the compulsory public retiring allowance plan that is aimed to redistribute the income and eliminate poverty. The second tier refers to the system in which the trade guarantees the retiring allowance of employees, i.e. the ¡§trade annuity.¡¨ The government compels the employers of each trade to provide the retiring allowance for their employees and prepare the retiring allowance for employees through appropriation and savings. The third tier refers to spontaneous personal savings and investment behaviors for retirement finance.

none

The target of the thesis is the representation of accounting in the allowance organization and the application of accounting in the management of non-profit organization. I engage in the representation of accounting in allowance organization - long-term and short-term property, debtors and creditors, costs, revenues and income from operations, property and monetary funds, endowments, accounting statements and application of accounting for the management of allowance organization in the thesis.

This thesis is divided up into two sections. The theory section deals with the allowance organization charactersitics, financing and economic specifics, accounting methods and with the topic of creation and use of obligatory funds. At the very beginning of the second section, the practice section, the National Institute of Technical and Vocational Education is introduced, the subject of its activities and a description of its accounting methods. The focus throughout the practice section is on analysis of economic and complementary activities of this Institute in 2002-2007.

This diploma thesis deals with the specific section of the allowance organizations. There is description in a brief part of allowance organization established by municipal authorities. Then the thesis characterizes basic structure in bookkeeping and analyzes funding, management, setting and use monetary and property funds of the organization with the help of theory in books, laws and ministerial regulations. Another part is concerned practices. There is included everything mentioned and in this practical part there is in detail explained management and financing on concrete example of allowance organization which is the primary school in the town Velké Meziříčí.

Studies have shown that over 30 percent of the bridges in the United States are structurally deficient, and/or over 50 years old. The majority of the highway bridges have reinforced concrete decks supported on steel or concrete girders. Over the years, weathering and deicing chemicals have caused spalling of the concrete surrounding the reinforcing steel, deteriorating many bridges to levels that often result in closure. Repairing or reconstructing the reinforced concrete deck to meet current design specifications is often not possible or feasible, and at times seems illogical due to the possibility of reoccurrence. Because of reinforced concrete's downfalls, there is a move toward alternative materials and designs for bridge deck replacements. In particular, Reynolds Metals Company has lead the movement toward the use of a shop-extruded aluminum deck system known as ALUMADECKTM. The purpose of this research is to evaluate data collected from full-scale testing under test truck loading of an in-service ALUMADECK bridge system. The bridge is known as the Little Buffalo Creek Bridge and is located in Mecklenburg County, VA. The topics researched from the load tests are the composite action amongst the deck and supporting members, the load distribution amongst supporting members, the dynamic load allowance for supporting members, and the developed deck stresses due to test truck loads. Evaluations of the research topics include comparisons to the methods employed in the design calculations provided by VDOT and to those of the American Association of State Highway and Transportation Officials (AASHTO) design specifications. / Master of Science

Historical development and current regulation of the child allowance in the Czech Republic This thesis describes the development of monetary social allowance paid by state to dependent children. The work revealed that the child allowance is relatively new legal institution first recorded in 1922 in the act that increased incomes of government employees and their family members implicitly. This fact has appeared as a disadvantage of the thesis as it is difficult to define it in comparison to other traditional legal institutions determined, adapted and accepted from Roman law jurisprudence. The thesis deals with the child allowance defined in current legislation as well as with a former education allowances that were of the same form and the current allowances are based on this type. It is abstracted from the chronological outline of the first part as well as the content of the rights and obligations of entities associated with these allowances as well as the common body - the monetary support from the state used for dependent children. An identical object and the rights and obligations arising from it can be found in the content of similar allowances, but due to the extent of the theses there were no possibility to include these in the text. The thesis is divided in two parts. The first part...