World War II represented a watershed event in the history of the United States and affected political, economic, and social systems at all levels. In particular, the war unleashed forces that caused rapid industrialization, immigration, and urbanization in two regions, the South and the West. This study examines one community's place in that experience as those forces forever altered the city of Fort Worth, Texas. Prior to World War II, Fort Worth's economy revolved around cattle, food-processing, and oil, industries that depended largely on an unskilled labor force. The Fort Worth Stockyards laid claim to the single largest workforce in the city, while manufacturing lagged far behind. After an aggressive campaign waged by city civic and business leaders, Fort Worth acquired a Consolidated Aircraft Corporation assembly plant in early 1941. The presence of that facility initiated an economic transformation that resulted in a major shift away from agriculture and toward manufacturing, particularly the aviation industry. The Consolidated plant sparked industrial development, triggered an influx of newcomers, trained a skilled workforce, and stimulated an economic recovery that lifted the city out of the Depression-era doldrums. When hostilities ended and the United States entered the Cold War period, Consolidated and the adjacent airfield, designated as Carswell Air Force Base in 1948, provided the framework for Fort Worth's postwar industrial expansion and economic prosperity. Fort Worth emerged from World War II as one of the nation's premier aviation production centers and as a linchpin of America's defensive strategy. In the process, it became what historian Roger Lotchin has labeled a "martial metropolis." Ties developed during the war between the city and the military extended into the postwar period and beyond as Fort Worth became part of the growing military/industrial complex. From stockyards to defense plants, World War II transformed Fort Worth from agriculture and mavericks to manufacturing and the military.

The master's thesis focuses on the issue of consolidated financial statements and the evaluation of the impact of the widening of the consolidated group on its economic situation. The first part of the thesis includes theoretical knowledge that are crucial for the consolidated financial statement. Afterwards, the current economic situation of the consolidated group is analyzed together with the valuation of the newly acquired business share. Finally, there are a new consolidated financial statements proposed and then the original state is compared with the newly extended consolidated group.

This diploma thesis is aimed at assessing the existence of synergistic effects of the selected consolidated entities in the Czech Republic. Using specific financial metrics, the objective of this thesis is to identify the synergistic effects which occur among five consolidated entities operating in the area of property. Measurement and evaluation are performed pursuant to analysis of financial statements as well as qualitative data and are supposed to lead to assessing the existence of synergy in given sphere of national economy.

Thesis (MBA (Business Management))--University of Stellenbosch, 2007. / ENGLISH SUMMARY: Fossil fuel has been the preferred source for the production of transportation fuel for many years. However, this is not a renewable resource. Many conflicting reports have been published as to how long this resource will last. One thing is certain: eventually the supply of cheap crude oil will run out. It is therefore crucial to start the search for renewable alternatives now. There are a number of possible candidates vying for replacing fossil fuel as primary transportation fuel. Hydrogen, methanol, biodiesel and bioethanol all have the characteristics required of a good transportation fuel. It is unlikely that only one of these will replace oil. A more likely scenario would be that they all play a role in transportation in the future. Apart from being renewable, these alternatives have the further advantage of being less damaging to the environment, something that will become essential in future. Among the renewable alternatives, bioethanol has the second highest energy density. Currently, ethanol production worldwide almost exclusively uses sugarcane and maize as raw material. However, both these are food crops and using them for ethanol could lead to an increase in food prices. Furthermore, there is not enough agricultural land available to produce sufficient quantities of sugarcane and maize for ethanol to replace fossil fuel. Producing ethanol from plant material has the potential to meet the capacity requirements without impacting directly on food production. Approximately 180 million tons of agricultural biomass are produced in the United States each year, sufficient to produce 75 to 110 billion litres of ethanol. Despite its abundance, the technical challenges in converting cellulose to ethanol are significant. One major obstacle to the production of ethanol out of plant material is that most of the sugar in plant material is unavailable for fermentation by micro-organisms. In order to render the sugars in the cellulose fraction accessible to conversion, it is necessary to treat the plant fibres with a combination of chemical and enzymatic processes. Only when a complex mixture of enzymes is used, does it become possible to break down cellulose to glucose for subsequent fermentation to ethanol. Biomass processing by means of enzymes currently involves four separate biological steps: (i) production of enzymes (cellullases and hemicellulases), (ii) hydrolysis of cellulose and hemicellulose to sugars, (iii) fermentation of hexose sugars and (iv) fermentation of pentose sugars. Consolidated BioProcessing (CBP) will combine all these steps into one. However, CBP is not yet possible and the magnitude of research and developmental advancement required to realize this goal is significant. Both sugar and starch ethanol technologies are well established and major process advances are therefore unlikely. Currently there are no commercial-sized plants for the production of ethanol from lignocellulosics, however this is likely to change in the near future considering the progress made in this field during recent years. This study will focus on the current status of the bioethanol industry, as well as on the potential for future development. / AFRIKAANSE OPSOMMING: Fossielbrandstof was vir baie jare die hoofbron vir die produksie van brandstof vir die vervoerbedryf. Fossielbrandstof is nie ’n hernubare energiebron nie en daar is al baie gespekuleer oor presies hoe lank daar nog goedkoop olie beskikbaar sal wees. Baie min van die gepubliseerde bronne stem ooreen, maar almal is dit eens dat olie op een of ander stadium sal opraak. Om hierdie rede is dit noodsaaklik om nou reeds te soek na alternatiewe. Daar is ’n hele aantal hernubare alternatiewe wat gebruik kan word in die plek van olie. Waterstof, metanol, biodiesel en bioetanol beskik almal oor die nodige eienskappe om ’n effektiewe vervoerbrandstof te wees. Die hoofvoordeel van hierdie brandstowwe is dat hulle minder skadelik is vir die omgewing as olie, ’n eienskap wat baie belangrik sal wees in die toekoms. Die kans is eger skraal dat een van bogenoemde bronne die mark totaal sal oorheers soos wat olie tot op hede oorheers het. ’n Meer waarskynlik uitkoms sou wees dat al hierdie bronne op een of ander manier ’n rol gaan speel in die vervoerbedryf in die toekoms. Etanol het die tweede hoogste energie digtheid van die vier genoemde hernubare brandstowwe. Etanol word tans uitsluitlik van suikerriet en mielies geproduseer. Beide suikerriet en mielies is voedselgewasse en die gebruik daarvan vir brandstof kan lei tot ’n toename in voedselpryse. Daar is ook nie genoeg landbougrond beskikbaar vir die verbouing van suikerriet en mieles sodat genoeg etanol geproduseer kan word om fosielbranstof te vergang nie. Die vervaardiging van etanol vanaf lignosellulose het die potensiaal om etanolkapasiteitprobleme te oorkom sonder om direk met voedselproduksie te kompeteer. Ongeveer 180 miljoen ton landbouafval word jaarliks in die Verenigde State geproduseer, genoeg vir die vervaardiging van tussen 75 en 110 biljoen liter etanol. Die tegniese kompleksiteit gekoppel aan die omskakeling van sellulose na etanol is beduidend. Die belangrikste hindernis vir die produksie van etanol vanaf plantmateriaal is die feit dat die meeste van die suiker nie beskibaar is vir fermentasie deur mikroörganismes nie. Plantvesels moet daarom met ’n kombinasie van chemikalieë en ensieme behandel word om sodoende die suiker beskikbaar te maak vir omskakeling. Sellulose kan slegs met ’n komplekse mengsel van ensieme afgebreek word tot glukose wat dan daarna gefermenteer kan word tot etanol. Die verwerking van biomassa met behulp van ensieme behels tans vier afsonderlike biologiese stappe: (i) ensiemproduksie (sellulases en hemisellulases), (ii) hidrolise van sellulose en hemisellulose tot fermenteerbare suikers, (iii) fermentasie van heksose suikers en (iv) fermentasie van pentose suikers. Consolidate BioProcessing (CBP) poog om al vier hierdie stappe te kombineer. Ongelukkig is die CBP proses nog nie moontlik nie en daar moet nog baie navorsing en ontwikkeling gedoen word om dit ’n realiteit te maak. Beide die metodes vir suiker- en styseletanolproduksie is goed gevestig, dus is die kans vir beduidende verbeteringe klein. Daar is tans geen aanlegte van kommersiële grootte vir die produksie van etanol vanaf lignocellulose nie, maar dit gaan waarskynlik binnekort verander as ’n mens die vordering in ag neem wat daar onlangs gemaak is in hierdie veld. Hierdie studie fokus op die huidige stand van sake in die etanolbedryf en die ontwikkelingsmoontlikhede vir die toekoms.

由於台灣幅員狹小，經濟發展則以出口為導向。過去，我國經濟發展策略均偏向於勞 力密集工業，所以企業規模均不太大。目前，基於經濟現況之需要，攻府正積極鼓勵 發展技術密集之產業，因此亟須加強獎勵營利事業之合併，以增強外銷競爭能力。 經濟發展與工業技術能力之提昇，而要一個賦稅環境與之配合，而賦稅環境決定於政 府賦稅政策。目前我國對企業合併租稅之獎勵，不但無法配合現階段之經濟發展，而 且對合併之事業而言，僅具消極意義，殊難發揮積極獎勵效果。因此，本文擬就現行 我國對企業合併租稅徵免之規定並參酌美、日等先進國家之規定，分成七章十五節， 逐一來探討並剖析其利弊得失，俾益於未來修訂之參考，以促進改善我國企業之結構 並增強對外競爭能力。

This research study is about the process of democratization currently taking place in Libya. For decades, the now dead dictator Muammar Gaddafi has ruled Libya, himself as the central power. Under his rule, he led a policy that deinstitutionalized the country. When the dictatorship was overthrown, there were hopes that the country would begin its democratization. Now when democratization has started, free and known elections have taken place and a constitution has been formed. The constitution guarantees the most basic human rights and that the country will eventually become a democracy. New data show that the civil war and the absence of institutions makes it impossible to achieve the goal of democracy. This study aims to problematize the absence of institutions in order to achieve consolidated democratization. The starting point for the study is to assume the basis of the theoretical framework's criteria on what a consolidated democratization is. One assumption in the study is that public institutions are absolutely necessary in order for a consolidated democratization to be achieved.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-04-24T16:39:59Z No. of bitstreams: 1 Jonas de Carvalho Cardoso_.pdf: 332954 bytes, checksum: 7ca06b25a96cb4c60ca73f174d9fe3a9 (MD5) / Made available in DSpace on 2018-04-24T16:39:59Z (GMT). No. of bitstreams: 1 Jonas de Carvalho Cardoso_.pdf: 332954 bytes, checksum: 7ca06b25a96cb4c60ca73f174d9fe3a9 (MD5) Previous issue date: 2018-01-15 / Nenhuma / A análise dos estudos sobre o incremento de desempenho através de parcerias aponta que a literatura trata alianças estratégicas como posicionamento de mercado, ações com fins comerciais e proteção aos investimentos. Tais achados da literatura proposta sobre as startups não entram a fundo em como é possível mapear elementos que possibilitem o incremento de desempenho de empresas do tipo startup. Com o objetivo de contribuir com o esclarecimento desta questão o presente estudo se propõe a investigar de forma qualitativa através de entrevistas pessoais com empreendedores e gestores de empresas consolidadas atuantes no cenário a qual as startups estão inseridas. Os achados transitam por questões como a maturidade de empreendedores e investidores, sobre o plano de negócio e a formação de equipes de trabalho que contribuam com diversidade de perfis no que tange suas habilidades e técnicas e que se assemelhem em ideias e valores, passando por parcerias que busquem a complementariedade de planos de negócio e a atuação das universidades brasileiras como protagonistas no desenvolvimento de projetos de inovação junto a startups potencialmente capazes de decolarem com seu negócio. / The analysis of the studies on the performance increase through partnerships shows that the literature treats strategic alliances as market positioning, commercial actions and investment protection. Such findings of the proposed literature on startups do not go deeply into how it is possible to map elements that enable the performance enhancement of startup companies. In order to contribute to the clarification of this question the present study proposes to investigate in a qualitative way through personal interviews with entrepreneurs, managers of consolidated companies acting in the scenario to which the startups are inserted, which points that increase their performance. The findings are based on issues such as the maturity of entrepreneurs and investors, about the business plan and the formation of work teams that contribute to a diversity of profiles in terms of their skills and techniques and that resemble ideas and values, through partnerships that seek the complementarity of business plans and the actions of Brazilian universities as protagonists in the development of innovation projects with startups potentially capable of taking off with their business.

Tématem této diplomové práce je aplikace Lafferovy křivky na daň z příjmů právnických osob v České republice. Trendem vrcholícím v posledních letech je snižování sazeb daně z příjmů korporací. Velice často se v této souvislostí mluví o fenoménu daňové konkurence. V souvislosti s očekávanými přínosy snižování daňových sazeb se práce snaží nalézt odpověď na otázku, jaký vliv má výše daňových sazeb na daňový výběr. Pro účely této analýzy je v práci vytvořen regresní model na základě časové řady dat o DPPO v ČR. Tento model umožní odhadnout daňový základ, který je použit k výpočtu daňového výnosu a konstrukci Lafferovy křivky. Na základě výsledků aplikace křivky na časovou řadu od roku 1997 se práce věnuje posouzení vhodnosti Lafferovy křivky jako nástroje k vysvětlení vývoje korporátních daňových příjmů v ČR. Následně je porovnáno daňové zatížení korporací v ČR se zatížením v ostatních státech EU, které rovněž sledují trend daňové konkurence. Analýza daňové zátěže korporací v rámci EU umožní vyvodit implikace pro oblast veřejných financí a růstový potenciál ekonomiky.

Most of international groups are obliged to create and report consolidated financial statements. In this thesis, I will describe and analyze essential principles and procedures for groups when creating consolidated financial statements according to existing norms and regulations. Furthermore I will present modifications and rules for groups that report their individual financial statements according to Czech legal norm, but consolidate according to International Financial Reporting Standards.

Diese Arbeit untersucht, welche Faktoren die unterschiedliche Ausgestaltung von Beteiligungsmanagement in Kommunen erklären. Die Literatur verweist zwar auf die zunehmende Wichtigkeit des Managements von Beteiligungen, aber in der Praxis unterscheidet sich die Steuerung der Beteiligung stark. Auf Basis der Literatur zu Beteiligungsmanagement und zum Performance Management wird ein analytischer Rahmen aufgestellt, der es erlaubt, das Beteiligungsmanagement in Kommunen zu kategorisieren. Auch wird aus der Literatur abgeleitet, in wie weit strukturelle, institutionelle und akteursbezogene Faktoren die Ausgestaltung des Beteiligungsmanagement erklären können. Im Rahmen dieser Studie werden vier kreisfreien Städten verglichen und explorativ mögliche Erklärungsfaktoren identifiziert. So sind insbesondere institutionelle Faktoren, wie die organisatorische Ausgestaltung des Beteiligungsmanagements oder die Erfahrungen und Kompetenzen der Verwaltung, und akteursbezogene Faktoren, wie die Einstellung und Interessen von Verwaltungsleitung, Politik und Beteiligungen, wahrscheinliche Erklärungsfaktoren. / This thesis examines the factors which explain different forms of management of municipal enterprises by local government. The literature refers to the increasing importance of managing municipal enterprises, but local governments’ management practices are very varied. On the basis of the literature on management of municipal enterprises and performance management, an analytical framework is developed which allows the categorization of the management of municipal enterprises. Furthermore, possible explanatory factors – structural, institutional, and in relation to actors – are inferred from these literatures. In this explorative study, four cities with county status are compared and possible explanatory factors are developed. Probable explanatory elements include institutional factors like the organisational form of management practices, and the experience and competences of the administration, as well as actor-specific factors like attitude and interests of administrative personnel, political representatives, and the enterprises themselves.