Yes / This paper investigates the role of peer effects in the employee welfare policies of organizations. Using US panel data for a sample of 11,451 firm-year observations from 1996 to 2017, we find that firms’ employee welfare decisions are driven by their peers and show that peer firms play a significant role in defining corporate employee welfare policies. Our findings are robust to various sensitivity checks, including alternative definitions of employee welfare, alternative peer proxies, and several identification strategies. Our additional analysis shows that herding behavior is prevalent in followers, who mimic leaders' behavior, but we do not find any such relationship for industry leaders. Further, we show the evidence suggesting that mimetic and normative isomorphic pressures are driving the peer effects. Finally, we document the economic consequence of peer mimicking in employee welfare policies. Our findings on firms’ peer effects and herding behavior have policy implications.

This diploma thesis is entitled The education of workers in a selected organization. Its aim is to analyze the system of training, identify needs for training, propose changes and recommendations to improve the management of this area. The thesis is composed of two parts, i.e. the theoretical and the practical part. The theoretical part includes findings and information related to the matters of the system of training of employees based on available literature and internet sources both of domestic and foreign authors. The practical part is focused on analysis, description and evaluation of knowledge of the system of employees training in selected company. The practical part also includes recommended proposals to improve and streamline this area based on the previous analysis.

Privatization as the main attribute of transformation process brought benefits and costs; benefits in the form of speed, social justice, reduce abuse of political power and finally privatization of 60% of all businesses and the costs called by its critics as "tunneling of the state." The objective of this dissertation is to compare these revenues and costs and answer to the question whether we can consider the process of Czechoslovakia, respectively Czech privatization in the 1990s as successful. The main determinants of this process was not only the starting conditions, but even then the legal environment and the offered possibilities of privatization. The basic method of this thesis is the analysis of revenues and expenses. For the more objective evaluation I will use a comparison of the results of other emerging countries. Specifically, I will focus on Poland and Hungary, whose starting conditions are deemed as most comparable to ours.

The aim of this thesis is to prepare a study on feasibility of the area of a golf course in Mikulov. The study will be used as a material for potential negotiations with a possible investor. Drawing up a budget and quotation a total price of the project implementation are also the parts of the study.

Mentoring relationships can have both costs and benefits for mentors and their proteges. The present research examined the degree to which mentors' perceived costs and benefits affect the functional and dysfunctional mentoring they provide to their proteges. Additionally, I investigated whether mentor-perceived costs and benefits were associated with the mentors' own goal orientation and the goal orientation of their proteges. Data were collected from 86 proteges and their current supervisory mentors. Consistent with expectations, when mentors reported greater costs of embarrassment associated with their relationship, the proteges reported receiving greater dysfunctional mentoring. Proteges who reported receiving greater functional mentoring tended to have mentors who perceived greater benefits of mentoring them. Both proteges and mentor goal orientations demonstrated significant correlations with mentor-perceived costs and benefits of their relationships. Implications for training and reinforcing functional mentoring will be discussed.

In dieser Doktorarbeit wird untersucht, wie Radiofrequenz-Identifizierung (RFID) zu einer Optimierung von Produktionsprozessen beitragen kann. In den ersten Kapiteln wird analysiert, welchen potenziellen Nutzen die Anwendung von RFID für Prozessoptimierungen ergibt und welche Herausforderungen daraus erwachsen. Diesbezüglich wurden sechs Fallstudien in Produktionsbetrieben durchgeführt, in denen die Autorin mögliche RFID-Szenarien untersuchte. Basierend auf den Fallstudien wertet sie sieben RFID-Anwendungsszenarien aus. Diese sind entweder ein Ersatz von Barcodes oder eine Anwendung, die nur mit Hilfe von RFID ermöglicht wird. Kap. 4 und 5 beschäftigen sich mit der Frage, wie RFID in die existierende IT-Infrastruktur eingebettet werden kann. Dafür evaluiert die Autorin zunächst generelle IT-Infrastrukturen bei verschiedenen, produzierenden Unternehmen, indem sie weitere sieben Fallstudien durchführt. Im Anschluss erstellt sie Leitlinien für eine Integration von RFID in existierende Softwaresysteme, bei der die in diesen Fallstudien gewonnenen Anforderungen erfüllt werden. Für die Produktion gibt es noch immer keine dedizierten Modelle für die Berechnung von quantifizierbaren und die Abschätzung von nicht-quantifizierbaren Nutzen und Kosten von RFID-Einführungen. Daher untersucht die Autorin in Kap. 6 quantifizierbare und nicht-quantifizierbare Kosten und Nutzen von RFID-Einführungen in der Produktion. In Kap. 7 untersucht die Autorin RFID-Anwendungen, die über die Unternehmensgrenzen hinausgehen: RFID kann, wenn es in inter-organisatorischen Systemen implementiert ist, einen Informationsaustausch in Echtzeit gewährleisten. Jedoch stellte sie bei den Unternehmen neben den unternehmensinternen auch in den inter-organisatorischen RFID-Szenarien Vorbehalte gegenüber RFID-Einführungen fest. Daher analysiert und identifiziert sie wichtige Faktoren für die Einführung von RFID in Lieferketten am Beispiel der Lieferkette der Automobilindustrie. / In this thesis, the author investigates how radio-frequency identification (RFID) technology can contribute to the optimization of production processes. In the first chapters the author analyzes potential benefits and challenges of using RFID to improve production processes. To this end, she conducted case studies at six German manufacturing enterprises in which she explores possible RFID scenarios. Based on the case studies she evaluates seven use cases for RFID. They are either a replacement of bar codes or an application that can only be realized using RFID. Furthermore, the autor evaluates which challenges the manufacturer has to face when applying RFID. Chapters 4 and 5 deal with the question of how RFID can be embedded into an existing IT infrastructure. For this the author first evaluates general IT infrastructures at diverse manufacturers by conducting seven additional case studies. She then designs guidelines for integrating the RFID requirements obtained from the case studies into existing software systems, showing where RFID data processing can fit in. The manufacturing domain still lacks dedicated models for evaluating costs and benefits of an RFID rollout especially concerning the intangible, non-quantifiable aspects of such an investment. Therefore, Chapter 6 presents such a model. In Chapter 7 the author looks beyond inter-enterprise RFID applications in manufacturing: RFID can ensure real-time information sharing when implemented in inter-organizational systems along the supply chain. However, besides challenges in intra-organizational scenarios of applying RFID in production processes, the author can also observe an inter-organizational reservation of embedding RFID in supply chains. Therefore, the author analyzes and identifies important determinants of adopting RFID in supply chains; taking the automotive as an example.

Made available in DSpace on 2016-04-26T20:48:52Z (GMT). No. of bitstreams: 1 Dissertacao Paulo Boscoli.pdf: 540539 bytes, checksum: 032e8de8b7007486d8846d4f168e8280 (MD5) Previous issue date: 2005-05-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research has objectives like: show the arguments of the Optimum Currency Areas theory, experiences on currency union (their motivations, architecture e consequences), the discussion on a currency union to Mercosul and, last, conclusions from the linkage of these arguments. Our final objective is to verify if a Mercosul´s currency union is viable, desirable and realistic, them to wonder possibilities to Brazil from this monetary arrangement. We justify this work with the importance the integration movements are getting and establishing in recent years, with many agreements and tracts on regional and global scope. All of these movements are presented to Brazil, partially, as the Mercosul. This is the most important agreement (manly because of its achievements) of which Brazil is a member. There for, all the skepticism over Mercosul nowadays can be relaxed and, thus, justify our work. To answer the questions made above, we will be based on a literature review on these issues and we will use some data base (such as the ECLAC statistical yearbook and the on-line data base for European Union, the Eurostat). We will show the arguments from the Optimum Currency Areas theory, from experiences on currency union and from the discussion on a currency union to Mercosul and we will try to establish some links between them. With some auxiliary statistic data, we ll illustrate, confirm or refute arguments from this debate. After it we found out that, generally, the a Mercosul´s currency union is viable, at the planning level since now, in short run, and at the implementation level only when the Mercosul´s countries pass safely through the practical and theorical challenges shown to them. However the option to a currency union way or an autonomous way appears to be a politics matter and should be the beginning of such process / Este trabalho tem como objetivos apresentar os argumentos da teoria das Áreas Monetárias Ótimas, experiências em uniões monetárias (suas motivações, arquitetura e conseqüências), o debate sobre uma união monetária para o Mercosul e, por fim, as conclusões derivadas do cruzamento da argumentação de cada uma dessas apresentações. Nosso objetivo final é o de verificar se uma união monetária para o Mercosul é viável, desejável e realista, além de aventar possibilidades que o Brasil poderia obter em tal arranjo monetário. Nossa justificativa é baseada na importância que os movimentos de integração vêm ganhando e consolidando, com vários tratados e acordos entre países em âmbitos regionais e mundial. Todo esse movimento é apresentado para o Brasil, em parte, na forma do Mercosul. Esse bloco é o acordo de integração mais ambicioso (nas suas conquistas, principalmente) que o Brasil participa. É dessa forma que todo o ceticismo que cerca hoje em dia esse bloco econômico pode ser relativizado e, por tanto, justificar nosso estudo. Para respondermos às questões anteriores, nos apoiaremos na revisão bibliográfica desses temas e usaremos bancos de dados (como o Anuário Estatístico da CEPAL e o banco de dados on-line sobre a União Européia, o Eurostat). Apresentaremos os argumentos da teoria das Áreas Monetárias Ótimas, das experiências de uniões monetárias e do debate para o Mercosul, faremos a sua sobreposição, com o intuito de constatar conexões e contradições. Com o auxílio de alguns dados estatísticos, ilustraremos, validaremos ou refutaremos alguns argumentos desse debate. Por fim, constatamos, de maneira geral, que uma união monetária para o Mercosul é viável em seu planejamento desde já, no curto prazo, e, em sua implementação, somente quando os países integrantes tiverem, satisfatoriamente, ultrapassado os desafios práticos e teóricos que se apresentam, sendo que a opção por uma união monetária ou um caminho autônomo de políticas monetárias, parece ser uma opção política e deve ser o início de tal processo

To achieve economic development, regional authorities have to address issues that relate to climate change, efficient information flow in the market place, and health care. This dissertation presents three essays on current issues of concern to economic development in Africa. Climate change is examined in terms of its effects on the Egyptian agricultural sector; transmission of world price to small scale growers is examined in Uganda; and the benefits of insecticide-treated bed nets use is examined in Africa. In essay I, to address the impact of climate change on the Egyptian agricultural sector under alternative population growth rates, water use and crop yield assumption; the Egyptian Agricultural Sector Model (EASM) is updated and expanded to improve hydrological modeling and used to portray agricultural activity and hydrological flow. The results indicate that climate change will cause damages (costs) to the Egyptian agricultural sector and these will increase over time. Egypt may reduce these future damages by controlling its population growth rate and using water conservation strategies. In essay II, I use vector autoregressive analysis to examine the transmissions of price information to Uganda coffee growers; using monthly coffee price data on retail, futures, farmgate and world prices from 1994 to 2010. Improved transmission of world prices to farmers may increase their decision making to obtain a better market price. Directed acyclic graphs reveal that there is a causal flow of information from the indicator price to the London futures price to the Uganda grower?s price in contemporaneous time. Forecast error variance decomposition indicates that at moving ahead 12 months, the uncertainty in Uganda grower price is attributable to the indicator price (world spot price), own price (farmgate), London future and Spain retail price in rank order. In essay III, the cost of malaria in children under five years and the use of insecticide treated bed nets is examined in the context of 18 countries in Africa. I examine the direct and indirect cost of malaria in children under five years and the benefit of investing in insecticide treated mosquito nets as a preventative strategy in 18 African countries. The results indicate that the use of mosquito treated nets reduces the number of malaria cases in children; and this can induce 0.5% reduction in outpatient treatment costs, 11% reduction in inpatient treatment costs, 11% reduction in productivity loss, and 15% reduction in disability adjusted life years (DALY) annually.

This thesis investigates the factors that affect the take-up of statutory digital reporting of statutory accounts and returns to the tax authority (HM Revenue and Customs) and voluntary digital reporting to the company registry (Companies House) by small private companies in the UK. In doing so, it identifies the costs and benefits of this innovation from the perspectives of the filers and those using the digital information. The first stage of the study comprised 16 semi-structured interviews with key stakeholders: HMRC, Companies House, the external iXBRL consultant at HMRC, filing software suppliers, and accountants in business and practice. The interview data was analysed thematically, aided by NVivo. The second stage involved an online survey of 343 ACCA members working in small companies or in practices with small company clients. The survey data were analysed using the partial least squares structural equation modeling (PLS-SEM) method. As hypothesised, the results show a significant positive association between digital reporting and the company having the technological competence and between digital reporting and support for this from top management. As predicted, there is evidence of a significant negative association between digital reporting and the complexity of the process, and between digital reporting and the cost of technology. However, the study finds no evidence of a significant association between digital reporting and compatibility of digital reporting with the company’s accounting system, statutory requirements with government, or network effects. The results provide evidence of a significant positive association between digital reporting and benefits to filers, and between digital reporting and benefits to those using the digital corporate data. The latter association is mediated by the digital search and data services provided by Companies House. To the author’s knowledge, this is the first study to investigate digital reporting to HMRC after it became mandatory for small companies in the UK. The study contributes to the emerging literature by extending our knowledge of the costs and benefits of digital reporting by small companies. It contributes to theory by developing and validating a theoretical model of the factors affecting the take-up of digital reporting and by extending the model to provide further understanding of this technology. The results should be of interest to the directors of small companies and their accountants. They will also be of interest to policy makers seeking to reduce the administrative burdens on smaller entities in the UK and to regulators in other jurisdictions planning for digital reporting initiatives.

La dispersion est définie comme le mouvement d'un individu entre le site de naissance et le premier site de reproduction ou entre deux sites de reproduction. La dispersion se traduit par des échanges d'individus et des flux de gènes entre les populations et est donc reconnue comme un trait d'histoire de vie clé de part son rôle déterminant sur de nombreux processus écologiques et évolutifs comme la dynamique ou la génétique des population, la répartition spatiale des espèces ou encore la capacité des espèces à faire face aux changements brutaux induits par les activités humaines. Pourtant les conséquences de la dispersion en terme de valeur sélective individuelle restent mal connues malgré leur importance dans l'évolution de la dispersion. Le but de cette thèse est d'identifier plus précisément les conséquences de la dispersion en terme de valeur sélective individuelle en utilisant à la fois des approches corrélative et expérimentale dans une population sauvage de passereaux migrateurs, le gobe mouche à collier (Ficedula albicollis). Grâce à des données à long terme comprenant plus de 20 ans de suivi, des différences entre les individus dispersants et philopatriques ont pu être mises en évidence à la fois à l'échelle de la vie des individus et à l'échelle annuelle, celle de l'événement de reproduction. Les résultats mettent en évidence des effets de la dispersion dépendant à la fois des conditions et du phénotype des individus et soulignent donc le fait que la balance entre les coûts et les bénéfices est le résultat d'interactions subtiles entre l'environnement et les caractéristiques de l'individu. D'autre part, l'expérience de dispersion forcée a permis de démontrer clairement l'existence de coûts liés à l'établissement dans un environnement non familier que seuls certains individus sont capables de surmonter. Enfin, l'absence de différence dans les décisions majeures de reproduction une fois les individus établis, suggère que la dispersion doit majoritairement être adaptative, une fois les coûts de l'installation surmontés / Dispersal is commonly defined as the movement of an individual from its natal or previous breeding site to a new breeding site. Because dispersal involves movements of individuals and genes among populations, it is widely recognized as a key life history trait with strong effects on many ecological and evolutionary processes, such as population dynamics and genetics but also species spatial distribution or response to brutal environmental variations induced by human activities. Yet, the consequences of dispersal in terms of individual fitness remain poorly understood despite their crucial importance in the understanding of the evolution of dispersal. The aim of this PhD is to get better insights in the fitness consequences of dispersal using both correlative and experimental approaches at different scales, i.e. annual and lifetime scales, in a wild patchy population of migratory passerine bird, the collared flycatcher (Ficedula albicollis). Using a long term data set encompasses more than 20 years of data, differences between dispersing and philopatric individuals were showed both at a lifetime and annual scale. The results highlighted strong phenotypic- and condition-dependent effects of dispersal and underline that the balance between the costs and benefits of dispersal is likely to be the result of subtle interactions between environmental factors and individuals’ phenotype. Moreover, the experiment of forced dispersal demonstrated that dispersal might entail costs linked with settlement in a new habitat, which only some individuals may overcome. Nevertheless, the absence of difference in major fitness related decisions after settlement suggests that dispersal is mostly adaptive for individuals overcome such costs