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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.
21

Modelos de valorização de empresas : estudo de caso em empresa supermercadista

Boufet, Leonita dos Santos January 2006 (has links)
Nos últimos anos, com a aceleração da globalização, tem-se intensificado a atividade de análise e avaliação de investimentos. Dentre as diversas técnicas de mensuração de valor e risco, mereceu especial destaque as ferramentas de avaliação de empresas, em razão da significativa profusão de negociações de e entre empresas, que inclui grande número de fusões aquisições e parcerias. Em diferentes segmentos empresas privadas de capital fechado, passam a ser alvo de grandes companhias ou vislumbram vir a ser, o que traz a necessidade ao empresariado de saber qual o valor do seu negócio, qual o valor mínimo aceitável em uma negociação, seja de venda ou de compra de investimentos. Estas necessidades justificam a busca de ferramenta de valoração. Diante disto, este trabalho visa identificar, e discutir os principais aspectos relacionados à valoração de empresas. No levantamento bibliográfico foram identificados os principais modelos de valoração onde foram criticados, apontando limitações ou desvantagens; procurou-se identificar, dentre eles, o que se adaptaria para avaliar uma empresa de capital fechado dada a limitação de informações possíveis de serem levantadas na empresa, que fosse mais referendado pelos estudiosos e o mais utilizado neste momento. Optou-se então pelos modelos de Fluxo de Caixa Descontado (FCD) e Valor Econômico, comparando-os ao Valor Patrimonial Contábil. apresentando-se à empresa e acionistas um preço de referência para que possam iniciar negociações de compra ou venda de parte ou todo do negócio. No segmento supermercadista, nos últimos anos, houve grandes negociações, passando para um nível de concentração das 5 maiores redes de 61% do mercado nacional. No estudo de caso, realizado em uma empresa do ramo de supermercados, foi feito o levantamento dos dados históricos dos últimos 5 anos, e feitas as projeções para os próximos seis exercícios, sendo calculados ou estimados, também: o beta do setor, o ROIC, o WACC, o CAPM, o Capital Operacional Investido, o Spread e a composição do capital atual. Após aplicação das premissas e cálculo do período de projeção, foi calculado o valor da perpetuidade, adicionando-o aos dois modelos de avaliação, e com isso chegou-se a um mesmo valor de valoração da empresa, que confirmaram as afirmações encontradas na bibliografia. Após comparou-se o resultado da avaliação pelo FCD e pelo Valor Econômico com o valor Patrimonial Contábil sem ajustes, apresentando assim para a empresa uma ferramenta para avaliações ou projeções de cenários e a discrepância entre os valores contábeis e econômicos da empresa. / In the last years, due to the acceleration on globalization, the activity of analysis and evaluation of investments has been intensified. Among several techniques of measurement of value and risk, the tools for firm evaluation has got special notice for the reason that it has been a meaningful profusion and partnerships. In different segments, private owned companies become or are willing to become the target of big companies and so the entrepreneurs have the necessity to know the minimum value of their businesses in transactions of buying or selling investments. That necessity justifies the search for business valuation resources. Thus, this paper aims at identify and discuss the main aspects related to business valuation. In the bibliographic search the main models of business valuation resources were identified and passed judgment on their limitations or disadvantages. An attempt on identifying one among those resources which would adapt for evaluating a privately owned company and which would be referenced by scholars and most used at the moment was made. The difficulty found was due to limitation of possible information gathering from firms. The chosen alternative was the Discounted Cash Flow models – DCF – and Economic Value in comparison to Accounting Patrimonial Value to show the company and shareholders a referential price to start transactions of buying and selling of part or the whole business. In the supermarket segment, in the last years, there were huge negotiations ending up in a concentration of five big chains which represent 61% of Brazilian market. A case study carried in a supermarket gathered historical data from the last 5 years and from those, projections for the next 6 ones were made calculating the sector beta, ROIC, WACC, CAPM and the Operational Capital invested, Spread e the composition of updated capital. After applying the predictions and calculating the projection period, perpetual value was calculated by adding that to two models of appraisal and then getting to the same value of assessment which confirm the statements in the review of bibliography. Afterwards the result of the assessment was compared to DCF and to Economic Value with Accounting Patrimonial Value without adjustments featuring an evaluating or projecting scenarios and the discrepancy between accounting values and economic values within firms.
22

Uma análise dos serviços públicos eletrônicos sob a ótica dos gestores públicos e dos usuários / An analysis of electronic public services from the perspective of public managers and users.

Flávia Fernandes 31 October 2013 (has links)
O objetivo desta pesquisa foi avaliar a qualidade dos serviços públicos eletrônicos sob a ótica dos gestores públicos e dos usuários. Para realizar tal pesquisa foram realizadas entrevistas em profundidade com os gestores públicos da cidade de Ribeirão Preto e da cidade de Vinhedo. E também, foram aplicados questionários em sua forma on line para avaliar a satisfação dos usuários em relação ao site municipal (cidade de Ribeirão Preto) e o site estadual (site do Programa Poupatempo). Os resultados obtidos na pesquisa foram que os itens relacionados à facilidade de uso do site, oferecimento do que era esperado, fornecimento das informações com qualidade e o estímulo do site ao uso repetido foram os fatores melhor avaliados pelos usuários na cidade de Ribeirão Preto. E na cidade de Vinhedo, os itens que foram melhores avaliados foram: o fornecimento das informações com qualidade, o estímulo do site ao uso repetido e o oferecimento do que era esperado. Tais resultados implicam que apesar das diferenças existentes entre as cidades, os itens relacionados à satisfação dos usuários foram praticamente os mesmos. Logo, esta pesquisa contribuiu para auxiliar os gestores públicos municipais a nortear as suas ações para melhoria da qualidade dos serviços públicos oferecidos. A pesquisa revelou a necessidade de uma efetiva coordenação por parte de órgãos federais no sentido de facilitar o desenvolvimento dos serviços de governo eletrônico. Pesquisas futuras nesta área poderiam replicar o questionário e as entrevistas aplicadas visando corroborar os elementos identificados em outras esferas governamentais. / The objective of this research was to evaluate the quality of the electronics from the perspective of public managers and users of public services. To conduct such research indepth interviews were conducted with public officials of the city of Ribeirão Preto and the town of Vinhedo. Also, questionnaires were administered in form online to evaluate user satisfaction in relation to the municipal website (Ribeirão Preto) and state site (the site Poupatempo Program). The results obtained in the study were that items related to ease of use of the site, offering what was expected, provision of quality information and encouragement to the repeated use of the site were the best factors evaluated by the users in the city of Ribeirão Preto. And in the town of Vinhedo, items that were best were: the provision of quality information, the stimulus site to repeated use and delivery than expected. These results imply that despite the differences between the cities, the items related to user satisfaction were almost the same. Therefore, this research has contributed to assist the municipal administrators to govern its actions to improve the quality of public services. The survey revealed the need for effective coordination by federal agencies to facilitate the development of electronic government services. Future research in this area could replicate the questionnaire and the interviews applied aiming to corroborate the elements identified in other spheres of government.
23

The development and evaluation of a learning styles assessment tool for the South African higher education context

Mkonto. Patricia Nosisana January 2010 (has links)
<p>A literature study focusing on teaching and learning in higher education in South Africa was conducted. Theories relevant to adult learning were also examined. These included behaviourist, cognitive, humanistic and social learning theories which were found to be relevant for the adult learner. The learning styles, which form the foundation for this study, were explored. Nine learning style theories and instruments were examined for possible adaptation in the South African higher education context. These were: Kolb Learning Style Index, Dunn and Dunn Learning Style Index, Honey and Mumford Learning Style Questionnaire, Felder and Silverman Index of Learning Style, Gregorc Style Delineator, Myers-Briggs Type Indicator, Grasha Reichmann Student Learning Styles Scales, Vermunt Inventory of Learning Styles, and the Centre for Innovative Teaching Experiences. From the nine learning style instruments, the Centre for Innovative Teaching Experiences instrument was selected for adaptation for the South African higher education sector.</p>
24

Saggi sull'economia della mitigazione e dell'adattamento ai cambiamenti climatici. / Essays on the Economics of Mitigation and Adaptation to Climate Change

MASSETTI, EMANUELE 30 March 2009 (has links)
La prima parte della Tesi si occupa dello studio delle strategie di investimento ottime nel settore energetico e in ricerca e sviluppo, nell'ambito di politiche di stabilizzazione dei gas serra nell'atmosfera. La seconda parte tratta invece metodi per la quantificazione degli impatti economici dei cambiamenti climatici sul settore agricolo, considerando tutte le possibilità di adattamento. / The first part of the Thesis discusses optimal investment strategies in the energy sector and in R&D for knowledge advancements to stabilize atmospheric concentrations of GHG. The second part deals instead with the measurement of impacts of climate change on agriculture considering all possible adaptation options.
25

The development and evaluation of a learning styles assessment tool for the South African higher education context

Mkonto. Patricia Nosisana January 2010 (has links)
<p>A literature study focusing on teaching and learning in higher education in South Africa was conducted. Theories relevant to adult learning were also examined. These included behaviourist, cognitive, humanistic and social learning theories which were found to be relevant for the adult learner. The learning styles, which form the foundation for this study, were explored. Nine learning style theories and instruments were examined for possible adaptation in the South African higher education context. These were: Kolb Learning Style Index, Dunn and Dunn Learning Style Index, Honey and Mumford Learning Style Questionnaire, Felder and Silverman Index of Learning Style, Gregorc Style Delineator, Myers-Briggs Type Indicator, Grasha Reichmann Student Learning Styles Scales, Vermunt Inventory of Learning Styles, and the Centre for Innovative Teaching Experiences. From the nine learning style instruments, the Centre for Innovative Teaching Experiences instrument was selected for adaptation for the South African higher education sector.</p>
26

The development and evaluation of a learning styles assessment tool for the South African higher education context

Mkonto, Patricia Nosisana January 2010 (has links)
Philosophiae Doctor - PhD / A literature study focusing on teaching and learning in higher education in South Africa was conducted. Theories relevant to adult learning were also examined. These included behaviourist, cognitive, humanistic and social learning theories which were found to be relevant for the adult learner. The learning styles, which form the foundation for this study, were explored. Nine learning style theories and instruments were examined for possible adaptation in the South African higher education context. These were: Kolb Learning Style Index, Dunn and Dunn Learning Style Index, Honey and Mumford Learning Style Questionnaire, Felder and Silverman Index of Learning Style, Gregorc Style Delineator, Myers-Briggs Type Indicator, Grasha Reichmann Student Learning Styles Scales, Vermunt Inventory of Learning Styles, and the Centre for Innovative Teaching Experiences. From the nine learning style instruments, the Centre for Innovative Teaching Experiences instrument was selected for adaptation for the South African higher education sector. / South Africa
27

Prospective Life Cycle Assessment of Wind Power Production in Sweden : The potential of low-carbon and bio-based materials to mitigate environmental impacts of Swedish energy production / Framtida livscykelanalys av vindkraftsproduktion i Sverige : Potentialen hos koldioxidsnåla och biobaserade material för att minska miljöpåverkan från svensk energiproduktion

Cheng, Fabian January 2024 (has links)
The energy sector represents the biggest contributor to global climate change. The concurring efforts to decarbonise electricity and heat generation contribute to the ongoing expansion of renewable energy systems.  The European wind power (WP) capacity is expected to triple by the year 2030, with onshore wind farms accounting for over 80% of new installations. This upswing entails critical demands for construction materials, shifting environmental burdens to the construction phase, compared to the use-phase hotspot of fossil resources. To counteract these magnified impacts, emerging innovations are disrupting conventional wind turbine (WT) technologies. To assess these developments, this study evaluates the future environmental impacts of WP production in Sweden using the emerging prospective life cycle assessment (pLCA) methodology. Six explorative foreground scenarios are developed for a generic Swedish WP plant in the year 2050. The scenarios build on projected national capacity developments, as well as identified key processes of hydrogen-based steel and concrete, as well as wooden WT towers. In addition, the application and propagation of the integrated assessment model REMIND-SSP2-NDC-2050 is deployed to project socio-economic changes in the background system.   Compared to the reference year 2020, all six scenarios show clear improvements of the climate change contribution. Especially “green” materials and wood towers promise significant future potential to accelerate a sustainable transition of Swedish WP production. The combined introduction of green steel, concrete, and hydrogen results in the overall best environmental performance, reducing the global warming potential by 47% from 6,3 g CO2eq per kWh in 2020 to 3,34 g CO2eq per kWh in 2050. However, burden-shifting occurs in particular for cancerous human toxicity and the occupation of agricultural land. While inheriting only 8% higher GWP, the wood tower scenario avoids the shifted effect on human toxicity but increases land occupation and terrestrial acidification even further. For all six scenarios, critical pressures emerge for non-fossil elements resulting from the growing demand for permanent magnet materials. The study’s results highlight a promising outlook for Swedish WP production by 2050 and the corresponding importance of pLCA to facilitate a sustainable transition of the energy sector. / Energisektorn är den sektor som bidrar mest till den globala klimatförändringen. De samtidiga insatserna för att minska koldioxidutsläppen från el- och värmeproduktion bidrar till den pågående utbyggnaden av förnybara energisystem.  Den europeiska vindkraftskapaciteten (WP) förväntas tredubblas fram till år 2030, och vindkraftsparker på land står för över 80% av de nya installationerna. Detta uppsving medför en kritisk efterfrågan på byggmaterial, vilket innebär att miljöbelastningen flyttas från användnings- till byggfasen. För att motverka dessa ökade effekter finns det nya innovationer som förändrar den konventionella tekniken för vindkraftverk (WT). För att bedöma denna utveckling utvärderas i denna studie den framtida miljöpåverkan från produktionen av vindkraftverk i Sverige med hjälp av den nya prospektiva livscykelanalysmetoden (pLCA). Sex explorativa förgrundsscenarier utvecklas för en generisk svensk WP-anläggning år 2050. Scenarierna bygger på förväntad nationell kapacitetsutveckling, samt identifierade nyckelprocesser för vätgasbaserat stål och betong, samt WT-torn av trä. Dessutom används tillämpningen och spridningen av den integrerade utvärderingsmodellen REMIND-SSP2-NDC-2050 för att projicera socioekonomiska förändringar i bakgrundssystemet.   Jämfört med referensåret 2020 visar alla sex scenarierna tydliga förbättringar av bidraget till klimatförändringarna. Särskilt ”gröna” material och trätorn har en betydande framtida potential för att påskynda en hållbar omställning av svensk WPproduktion. Det kombinerade införandet av grönt stål, betong och vätgas resulterar i den övergripande bästa miljöprestandan, vilket minskar den globala uppvärmningspotentialen med 47% från 6,3 g CO2eq per kWh 2020 till 3,34 g CO2eq per kWh 2050. Det sker dock en omfördelning av bördorna, särskilt när det gäller cancerframkallande toxicitet för människor och ianspråktagande av jordbruksmark. Trätornsscenariot, som endast har 8 % högre GWP, undviker rebound-effekten för humantoxicitet men ökar markanvändningen och försurningen av marken ytterligare. För alla sex scenarierna uppstår ett kritiskt tryck på icke-fossila grundämnen till följd av den växande efterfrågan på permanentmagnetmaterial. Studiens resultat belyser en lovande utsikt för svensk WP produktion fram till 2050 och den motsvarande betydelsen av pLCA för att underlätta en hållbar övergång av energisektorn.
28

Verslo ciklo poveikis bankų rizikai / Business cycles influence on banks risk management

Aukūnas, Justinas 25 June 2014 (has links)
Vykdydami savo veiklą bankai susiduria su įvairia rizika, susijusia su lūkesčiais, kad gaunama grąža kompensuos prisiimtą riziką. Bankų veiklos rizikingumą sustiprina ne tik vidinės bankų valdymo klaidos, bet taip pat ekonomikos svyravimai arba verslo ciklai. Ekonomikos augimo laikotarpiu bankai optimistiškai vertina skolininkų ateities perspektyvas ir todėl vykdo liberalią kreditų teikimo politiką. Prasidėjus ekonomikos kritimui, sulėtėjus pinigų srautams, bankų rizikingumas išauga, tai reikalauja didesnių atidėjinių, rezervų ir aukštesnio kapitalo lygio. Problemos aktualumą patvirtina ir paskutinė finansų krizė, kuri yra didžiausia nuo Didžiosios depresijos laikų. Finansų sektoriuje kilusi krizė atsiliepė „tikrajai“ ekonomikai ir sukėlė ekonominiams sunkmečiams būdingus padarinius. Todėl yra ieškoma būdų kaip tinkamai vertinant bankų riziką, laiku užkirsti kelią finansinėms krizėms, o kartu išvengti bereikalingų suvaržymų, stabdančių finansų sektoriaus ir viso ūkio plėtrą. Dėl visų minėtų priežasčių bankų rizikos problemos pastaruoju metu susilaukia daug mokslinės visuomenės, bankų priežiūros ir pačių bankų dėmesio. Darbo objektas – pasirinktų, Lietuvoje veikiančių, komercinių bankų riziką atspindintys rodikliai ir jų ryšys su verslo ciklu. Darbo tikslas – ištirti verslo ciklo poveikį bankų rizikai. Darbo tikslui pasiekti, darbe numatoma išspręsti šiuos uždavinius: • Išskirti bankų rizikos šaltinius; • Išanalizuoti kaip bankų rizika pasikeičia, kintant ekonominėms sąlygoms... [toliau žr. visą tekstą] / Banks in the course of their work are confronted with various risks. That’s risks are associated with the expectation, that the return will compensate the risk assumed by bank. Risk in banking activities not only strengthens the internal management of a bank error, but also economic fluctuations or business cycles. In economic growth times, banks are optimistic about the future prospects of the borrowers and therefore banks acts a liberal supply of credit policies, reducing lending standards. When economy stat’s to fall, the cash flow of money will slow, bank risk profile increases, it requires larger provisions, reserves and a higher level of capital. The work issues confirms the relevance of the last financial crisis, which is the largest since the Great Depression. The financial sector crisis effected "the real" economy and financial crisis caused the specific effects of economic recessions. So it is looking for ways of properly assessing the risk of bank, and to prevent financial crises in time, to avoid unnecessary constraints hindering the financial sector and the economy development. For all these reasons, the banks' risk problems recently attracts many scientific societies, banking supervision, and most banks focus of attention. The object of work - the selection, the commercial banks, operating in Lithuania, risk-reflective indicators and indicators link to the business cycle. The aim of work - to explore the business cycle effects of bank risk. To achieve the aim of... [to full text]

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