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Made available in DSpace on 2014-06-11T19:24:44Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-12-09Bitstream added on 2014-06-13T19:52:27Z : No. of bitstreams: 1 gatin_eab_me_botfca.pdf: 941614 bytes, checksum: 312ace0586210286c6b2c4e307c70cba (MD5) / O presente trabalho teve por objetivo analisar e comparar os dispêndios energéticos e econômicos da implantação de eucalipto, região de Botucatu, no município de Itatinga, estado de São Paulo. Comparando-se os gastos energéticos com o econômico, pode haver divergência, segundo seu tipo, fonte e forma, pois a análise energética capta as relações estruturais da produção, e a econômica, situações conjunturais de mercado. Utilizaram-se dados de fontes primárias e secundárias. A construção do itinerário técnico e informações da implantação de eucalipto foram obtidos em pesquisas realizadas em campo, diretamente com os técnicos e responsáveis pela operação. De fontes secundárias foram coletados dados referentes aos salários dos diaristas e tratoristas e os valores de maquinários e implementos agrícolas. A implantação de eucalipto é um conjunto de operações com investimentos em máquinas, consumo de combustível e de lubrificante, insumos e mão-deobra, representando dispêndios energéticos e econômicos. Nesta análise a entrada energética foi classificada e quantificada conforme o seu tipo, energias diretas e energias indiretas, sendo a direta dividida em energia biológica e fóssil e a indireta em energia industrial. A análise econômica foi realizada separando as energias segundo seu tipo, fonte e forma, igualmente a análise energética. Pela análise energética o sistema quantificou um dispêndio de 21.831,76 MJ . ha-1, sendo que os fertilizantes químicos foram os que tiveram maior participação (56,05%). Pela análise econômica os dispêndios da implantação de eucalipto foram de R$ 3.884,18 . ha-1, os fertilizantes participaram deste dispêndio com cerca de 36,48%. Comparando a análise energética com a econômica, verificou-se que a energia direta fóssil tem uma participação na vertente energética de 18,97% e na vertente econômica... / This report aims to analyze and compare economic and energy costs from eucalyptus implementation, Botucatu region, Itatinga town, São Paulo state in Brazil. Comparing the economic costs with the energy costs, there can be differences about type, source and format because the energy analysis gets production structure relation, and the economic checking is related to market movements. It was used in this, data from second and first kind of sources. The building of the technical itinerary and eucalyptus implementation information were obtained from researches made in the field, directly with technicians and people responsible for the operation. From second sources, it was collected data refer to salary of daily and tractor drivers and the also values from agricultural machinery and machinery in general. The implementation of the eucalyptus is a group of operations with investments in machines, fuels use and lubricants, inputs and labor, which brings economic and energy costs. In this analysis the energy was classified and quantified by its own type, direct and indirect energy; so that the direct energy was divided in fossil and biological and the indirect to industrial energy. The economical analysis was done in the same way as the energy. By the economic analysis the system quantified a cost of 21.831,76 MJ. ha-1, in a way that the chemical fertilizers had the biggest role (56,05%). By the economic analysis the cost of the eucalyptus implementation was R$ 3.884,10 . ha-1, the fertilizes were about 36,48%. Comparing those analysis, it was checked that direct energy from fossil has a great role in energetic aspect of 18,97% and in the economic aspect of 5,24%. In a long term this system may have implications in the energetic sustainable view because it depends on non-renewable sources as well as a high cost when using these energies where its value is determined by the market

Orientador: José Carlos Martinez / Banca: Vagner Cavenaghi / Banca: Manoel Henrique Salgado / Banca: Lauro Brito de Almeida / Resumo: No cumprimento do papel da Gestão de Operações que está centrado na transformação dos recursos escassos em bens e serviços, as empresas formulam e implementam estratégias, buscando adquirir vantagem competitiva e atingir objetivos de custo. Nesse contexto, a manutenção do menor nível possível do custo de produção configura-se como um objetivo universalmente atraente e também como um fator de esforço empresarial. Os valores de custo real formam uma série temporal e a atividade de predizer tais valores em períodos futuros requer a adoção de métodos de previsão, destacando-se o método quantitativo, pela sua consistência e objetividade. O objetivo geral da presente contribuição acadêmica é a previsão de custos de produção por intermédio de séries temporais, constituindo um instrumento gerencial de apoio à decisão. Quanto a sua natureza, a pesquisa é aplicada devido sua aplicação prática; na forma de abordagem do problema é quantitativa, devido modelagem de dados quantificáveis e referente aos procedimentos técnicos é uma pesquisa não-experimental, pois ocorre dentro de uma realidade observada. A interdisciplinaridade crescente na esfera empresarial moderna justifica estudos da natureza do apresentado, buscando uma contribuição original e aplicável para as empresas. O esforço acadêmico resultou em um instrumento gerencial de apoio à decisão, que permite também o aprimoramento do controle de custos, procura contribuir com a redução dos mesmos e com ganho de competitividade. / Abstract: The main role for Operations Management which is centralized to transform the depleted resources into goods and services, the enterprises, desing and deploy severak strategies, always searching for adquire competitive advantages and keep the expenses values below the cost outlook. Considering this point of view, the lower possible total cost level maintenance, presents itself as a univesally attractive objective and also an enterprise offort factor. The actual value costs constitute a time series and the capability for predict such values in future periods require a prevision method. Due its consistency and objectiveness, this work highlights the quantitative method. This academic contribution general objective, is the production cost outlookusing the time series, composing a decision support management instrument. Due its particular nature, the research is essentially a practical experience, the problem is focused under a quantitative perspective, due a quantificative data modeling and regarding the technical procedures, this is a non-experimental research, because it happends within an observed reality. The continuous growing up interrelated trend inside the modern organization, accounts for the studies that make part of this work, which intents to offer an original and applicable contribution to the enterprise organizations. The academic offorts resulted in a decision support management instrument, which offers also a better cost controlling accuracy capability, directly contributing for competitive earnings. / Mestre

The aim of this dissertation is to analyse the costs and their management in the company BAEST, a.s. BAEST, a.s. is a manufacturing engineering firm with a wide production range. In this work, the costs are investigated at first from the global point of view - it is analysed their structure and development here. Further part of the work gives attention to calculations. There are calculation methods characterized here, which are used by the company, and a part of this section is setting of the planned and the final calculation and analysis of variances. Conclusion is aimed to possible production cost saving.

The decline in the profitability of credit unions with less than $10 million in assets harms the number of small credit unions available to serve local communities. Grounded in the financial intermediation theory, the purpose of this quantitative correlational study was to examine the relationship between regulatory compliance costs, operation costs, and profitability. The population of this study consisted of federally insured credit unions with less than $10 million in assets and located in the state of Texas. Archival data from the National Credit Union Administration database were collected and analyzed. Multiple regression was used to identify a statistically significant predictive model, F (2, 49) = 3.834, p = .028, R2 =.135. The implications for positive social change include the potential for credit union managers to improve decision-making processes related to current and future operations and investments, which could increase profitability and contribute to the financial prosperity of employees, employees' families, communities, and local economies.

The decline in the profitability of credit unions with less than $10 million in assets harms the number of small credit unions available to serve local communities. Grounded in the financial intermediation theory, the purpose of this quantitative correlational study was to examine the relationship between regulatory compliance costs, operation costs, and profitability. The population of this study consisted of federally insured credit unions with less than $10 million in assets and located in the state of Texas. Archival data from the National Credit Union Administration database were collected and analyzed. Multiple regression was used to identify a statistically significant predictive model, F (2, 49) = 3.834, p = .028, R2 =.135. The implications for positive social change include the potential for credit union managers to improve decision-making processes related to current and future operations and investments, which could increase profitability and contribute to the financial prosperity of employees, employees' families, communities, and local economies.

Portfolio theory is a cornerstone of modern finance, and it is based on the idea that an investor can reduce risk by diversifying their investments across various assets. In practice, Harry Markowitz mean-variance optimization theory is expanded upon by taking into account variable and fixed transaction cost, making the model slightly more reliable. Estimation of parameters is done using historical data and the portfolios considered are those that would be of interest to Generation Z. Using transaction costs from some of Sweden's biggest and most popular banks, the impact of the transaction costs can be seen in the presented graphs. Though many more aspects could be considered to make the model even more realistic, the presented results give insight into how one might want to invest in the stock market to increase their chances of a good expected return given a minimal variance (risk).

Thesis (MBA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Legal costs in South Africa are generally regarded as being too high. This leads to numerous problems. For example, a person with a valid dispute who cannot afford to have the dispute resolved in court, has limited access to justice, which is a constitutional right. The two methods that are most commonly used by attorneys engaged in litigation in South Africa to account to their clients are: Hourly billing, where clients are billed for the time spent on a matter or for the volume and number of documents created, and contingency fees, also known as “no win no fee” arrangements. Both these billing systems have disadvantages, including the incidence of risk during the litigation process and the incentive to the attorney to act in the client’s best interest. It is submitted that a fixed fee structure would resolve many of the problems experienced by the traditional billing methods. The challenge is to arrive at a fixed fee structure which is based on a proper analysis of the amount of work involved in the legal process. In order to calculate such a fixed fee structure, the legal process has to be broken into a number of steps and sub-steps, and each of these steps should then be analysed to ascertain how much work it entails. The aim of this study is to arrive at a model for a fixed fee structure which can be implemented at other law firms that are also engaged in litigation work. Primary billing data obtained from the author’s law firm was analysed to ascertain the various steps in the legal process, and to calculate the expected amount of work involved in each step. This data was then used to develop a fixed fee structure model which can be adopted by any litigation law firm, by merely multiplying its own current hourly billing fee structure with the values provided in the model. Certain practical problems which may be encountered during the implementation of the fixed fee structure are also discussed and possible alternative solutions are provided.

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