O conhecimento dos custos das doenças imunopreveníveis, em especial os custos hospitalares da meningite pneumocócica, objeto de estudo desta tese, são de grande importância para os processos de tomada de decisão no que se refere a intervenções ou estratégias de saúde pública. O objetivo desta tese foi estimar os custos hospitalares relacionados à meningite pelo Streptococcus pneumoniae em crianças com idade até 13 anos (inclusive), na cidade de São José dos Campos, nos últimos dez anos. Foi realizado um estudo retrospectivo de custo-de-doença, a partir dos casos notificados de meningite pneumocócica ocorridos de janeiro de 1999 a dezembro de 2008. O cálculo da estimativa de custos hospitalares foi realizado de acordo com o método misto para a mensuração das quantidades dos itens de custos identificados e também para atribuição de valor aos itens consumidos, fazendo uso do micro-costing quando este era possível, e do gross-costing, como alternativa de viabilidade. Todos os custos foram calculados com os valores monetários referentes a novembro de 2009, e expressos em reais. Para análise das freqüências e médias, foi usado o programa Epi-Info versão 3.5.1. Resultados: De 1999 a 2008, foram notificados ao núcleo municipal de vigilância epidemiológica 41 casos de meningite pneumocócica em menores com até 13 anos de idade (média = 4,8 anos), a maior parte meninos (65,6%; n=27). A prevalência variou entre 0,48 e 5,96%, ao longo do período de estudo, e o número de casos variou de 1 a 9 por ano. O tempo de internação variou entre 8 e 47 dias (média = 23,1 dias). Dez casos evoluíram para o óbito (24,4%; 95%IC = 12,4% - 40,3%). Dois pacientes evoluíram com hidrocefalia já durante a internação por meningite aguda (11,1%; 95% IC = 1,4% - 34,7%). A complicação mais comum foi a infecção secundária ocorrida em 22,2% dos casos (95% IC = 6,4% - 47,6%), sendo um caso de infecção osteo-articular em paciente com anemia falciforme e deficiência de complemento (fração C2), um caso de pericardite purulenta, e dois casos de pneumonia associada a ventilação mecânica. Os custos hospitalares diretos variaram de R$1.277,9 a R$19.887,56, com média de R$5.666,43. Os custos dos honorários profissionais foram os mais relevantes, e variaram de R$311,00 a R$3.844,95 (média = R$1.211,30), seguidos pelos custos dos medicamentos (de R$60,14 a R$2.602,85; média = R$632,95), procedimentos (de R$7,04 a R$1.655,24; média = R$846,77), materiais (de R$15,42 a R$1.083,08; média = R$210,24), e exames laboratoriais (de R$18,3 a R$ 324,67; média = R$161,32). A falta de padronização nas condutas diagnósticas e terapêuticas, somada às diferenças na gravidade e na evolução clínica entre os casos, fez com que os custos fossem muito variáveis caso a caso, e mesmo ano a ano. Conclui-se, então, que os custos do tratamento hospitalar da meningite pneumocócica em São José dos Campos foram muito variáveis, e dependeram da conduta médica e das variações dos casos quanto a gravidade e evolução clínica. Em todos os casos foram considerados altos, cerca de 10 a 20 vezes maiores que o custo médio de internações pago pelo SUS por AIH / The knowledge of the costs of immuno-preventable diseases, mainly the hospital costs of pneumococcal meningitis, object of study of this thesis, are of great importance to the processes of decision making regarding public health interventions or strategies. The aim of this thesis was to estimate the direct hospital costs related to pneumococcal meningitis in children until 13 years of age, in the city of São José dos Campos, from January 1999 to December 2008. A retrospective cost-of-illness study was performed, from the notified cases of pneumococcal meningitis which happened in the period of study. The estimate calculation of the hospital costs was carried out according to the mixed method for the measurement of the quantities of the items of identified costs, and also to value attribution to the items consumed, making use of micro-costing when this was possible, and of the gross-costing, as a viability alternative. All costs were calculated according to the monetary values of November 2009, and in the Brazilian currency (Real). As for the analysis of frequencies and averages, the Epi-Info program, version 3.5.1, was used. Results: From 1999 to 2008, 41 cases of pneumococcal meningitis in minors until 13 years of age (average = 4.8 years of age), mostly boys (65.6%; n=27) were notified to the municipal nucleus of epidemiological vigilance. The prevalence varied between 0.48 and 5.96%, during the period of study, and the number of cases varied from 1 to 9 per year. The period of permanence in hospital varied between 8 and 47 days (average = 23.1 days). Ten cases resulted in death (24.4%; 95%IC = 12.4% - 40.3%). Two patients acquired hydrocephalus during acute meningitis (11.1%; 95% IC = 1.4% - 34.7%). However, the most common complication was the secondary infection which occurred in 22.2% of the cases (95% IC = 6.4% - 47.6%). There was one case of osteo-articular infection in patient with sickle cell anemia and complement deficiency (C2 fraction), a case of purulent pericarditis, and two cases of pneumonia associated to mechanic ventilation. The direct hospital costs varied from R$1,277.9 to R$19,887.56, with an average of R$5,666.43. Labor costs were more relevant, and varied from R$311.00 to R$3844.95 (average = R$1,211.30), followed by medication costs (from R$60.14 to R$2,602.85; average = R$632.95), procedures (from R$7.04 to R$1,655.24; average = R$846.77), supplies (from R$15.42 to R$1,083.08; average = R$210.24), and lab exams (from R$18.3 to R$ 324.67; average = R$161.32). The lack of standardization in the approach to diagnosis and therapy, added to the differences on the level of seriousness and clinic evolution between the cases, made the costs vary depending on the case, and even to the year. In conclusion, hospital costs for treatment of pneumococcal meningitis in São José dos Campos were very variable, and depend on the medical approach and the variability of clinic conditions. All cases are considered around 10 to 20 times as expensive as the average cost of admissions paid by government for average hospitalization due to other causes

This study provides empirical evidence on the role of ultimate ownership structure in explaining the variations in firms' cost of equity capital across 21 countries. Using four implied cost of equity proxies, the results show that the large discrepancy between ownership and control rights of the ultimate owner has a positive and significant impact on the firm's cost of equity capital, after controlling for traditional risk factors known in empirical literature. The finding lends support to the entrenchment effect in that the expropriation of the minority investors by the controlling owners increases the systematic risk of the company thereby increases the firm's external financing cost. Further analyses demonstrate that both the legal and extra-legal institutions play an important tank in constraining the higher equity cost as induced by the concentrated ownership structure. In particular, in countries with broad disclosure requirements, strong securities regulations enforcement, keen market competition and high tax compliance, the positive relation between the cost of equity capital and the ownership-control divergence of the ultimate owner is less pronounced. The findings suggest that the institutional factors are effective corporate governance mechanisms and are significant in explaining the international variations in the cost of equity capital. / Chu, Sin Yan Teresa. / Adviser: Woody Wu. / Source: Dissertation Abstracts International, Volume: 70-06, Section: A, page: 2121. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2008. / Includes bibliographical references (leaves 67-73). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in English and Chinese. / School code: 1307.

Key Words: continuous-time model, mean-variance, transaction costs, stochastic singular control, Lagrange multiplier method, parabolic free-boundary problem, double-obstacle problem, Skorokhod problem. / We study continuous-time Markowitz's mean-variance portfolio selection problem in a market with one stock, one bond and proportional transaction costs. The presence of transaction costs makes the problem being a singular control problem in a finite time horizon, which is very hard to deal with from the point view of control theory. Using a partial differential equation approach, we formulate the problem as a double obstacle problem, and prove the smoothness of the value function. Then we give the necessary and sufficient conditions for the existence of an optimal solution and completely characterize the optimal strategy when the problem is feasible. We show three critical distinctive features of the Markowitz model under the presence of transaction costs. First, the expected return on the portfolio could be too high to achieve if the time to maturity is not long enough, while without transaction costs, any expected return can be reached in an arbitrary short time. Second, instead of keeping the investment ratio between stock and bond to be a constant, there exists time-dependent upper and lower boundaries, transaction is carried out only if the investment ratio is on the boundaries. Third, there exists a critical time, which only depends on the market parameters, such that beyond the time no more investment will be added to stock holding. Our result is closer to real investment practice where people tend not to invest on risky assets towards the end of the investment horizon. / Xu Zuoquan. / "January 2007." / Adviser: Xunyu Zhou. / Source: Dissertation Abstracts International, Volume: 68-08, Section: B, page: 5290. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2007. / Includes bibliographical references (p. 118-123). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in English and Chinese. / School code: 1307.

by Mak Man-Kei. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1997. / Includes bibliographical references (leaves 77-78). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / Chapter / Chapter 1 --- INTRODUCTION --- p.1 / Chapter 1.1 --- Background --- p.1 / Chapter 1.2 --- Research limitations --- p.5 / Chapter 1.3 --- The organization of the paper --- p.6 / Chapter 2. --- LITERATURE REVIEW --- p.7 / Chapter 3. --- THE MODEL --- p.17 / Chapter 3.1 --- Introduction --- p.17 / Chapter 3.2 --- Description --- p.17 / Chapter 3.3 --- Definitions --- p.20 / Chapter 3.3.1 --- Hierarchy --- p.20 / Chapter 3.3.2 --- Superiority --- p.21 / Chapter 3.3.3 --- Ranks and levels --- p.22 / Chapter 3.3.4 --- Symmetric hierarchy --- p.24 / Chapter 3.3.5 --- Asymmetric hierarchy --- p.25 / Chapter 3.3.6 --- Units of time --- p.26 / Chapter 3.3.7 --- Delay cost --- p.26 / Chapter 3.3.8 --- Processing cost --- p.26 / Chapter 3.4 --- The model --- p.27 / Chapter 3.4.1 --- Total cost function --- p.27 / Chapter 3.4.2 --- Delay cost function --- p.28 / Chapter 3.4.3 --- Processing cost function --- p.30 / Chapter 3.4.4 --- Conclusion --- p.32 / Chapter 4. --- ANALYSIS --- p.34 / Chapter 4.1 --- Introduction --- p.34 / Chapter 4.2 --- Concave processing cost function --- p.35 / Chapter 4.2.1 --- Calculation example --- p.35 / Chapter 4.2.2 --- General comparison structures --- p.36 / Chapter 4.3 --- Linear processing cost function --- p.39 / Chapter 4.4 --- Convex processing cost function --- p.40 / Chapter 4.5 --- Switching costs --- p.44 / Chapter 4.6 --- Conclusion --- p.47 / Chapter 5. --- APPLICATION AND DISCUSSION --- p.49 / Chapter 5.1 --- Introduction --- p.49 / Chapter 5.2 --- Case 1: Information Gathering --- p.49 / Chapter 5.2.1 --- Presentation --- p.49 / Chapter 5.2.2 --- Discussion --- p.50 / Chapter 5.3 --- Case 2: Distribution Industry --- p.52 / Chapter 5.3.1 --- Presentation --- p.52 / Chapter 5.3.2 --- Discussion --- p.53 / Chapter 5.4 --- Case 3: Japanese Manufacturing --- p.54 / Chapter 5.4.1 --- Presentation --- p.54 / Chapter 5.4.2 --- Discussion --- p.56 / Chapter 6. --- CONCLUSION --- p.57 / APPENDIX 1 --- p.61 / APPENDIX 2 --- p.63 / APPENDIX 3 --- p.64 / BIBLIOGRAPHY --- p.73

Diplomová práce je postavena na třech hlavních kapitolách, z nich první dvě se staly východiskem pro vytvoření třetí kapitoly a to projektu. První část práce je zaměřena na teoretické poznatky, které jsou spojené s tématem diplomové práce. Druhá část práce je věnována analýze jednotlivých faktorů, jež ovlivňují rozhodování zahraničních investorů při vstupu do České republiky. Analýza je zaměřena na faktor lidských zdrojů, infrastruktury, surovin a připravenosti území, státní regulace, finančních a výrobních trhů. Východiskem této analýzy je SWOT analýza, stanovení silných a slabých stránek a také příležitostí a hrozeb, týkajících se České republiky. V této části práce je zhodnocena i práce agentury CzechInvest a systém investičních pobídek. Analytická část se stala východiskem pro třetí část práce, kde je navržena soustava opatření vedoucí ke zvýšení atraktivity České republiky pro vstup zahraničních investorů. Projektová část práce vychází jak z teoretických tak i z analytických poznatků, které vedly ke stanovení navržených opatření.

This diploma thesis deals with the practical use of simulation models. It is divided into theoretical and practical part. The theoretical part is intended to acquaint the reader with the history of simulation, possibilities of their use and basic starting points for creating simulation models. The content of the practical part is usage of simulation models to solve real problem in a particular company. That is a finding of mobile tariffs to four central office employees of the Executive Board of the Czech Union for Nature Conservation, which would minimize their costs of telephone calls. The data required to create a model was obtained on the basis of previous observations. The entire model was created in the program product Microsoft Excel using the Crystal Ball software addon.

O conhecimento dos custos das doenças imunopreveníveis, em especial os custos hospitalares da meningite pneumocócica, objeto de estudo desta tese, são de grande importância para os processos de tomada de decisão no que se refere a intervenções ou estratégias de saúde pública. O objetivo desta tese foi estimar os custos hospitalares relacionados à meningite pelo Streptococcus pneumoniae em crianças com idade até 13 anos (inclusive), na cidade de São José dos Campos, nos últimos dez anos. Foi realizado um estudo retrospectivo de custo-de-doença, a partir dos casos notificados de meningite pneumocócica ocorridos de janeiro de 1999 a dezembro de 2008. O cálculo da estimativa de custos hospitalares foi realizado de acordo com o método misto para a mensuração das quantidades dos itens de custos identificados e também para atribuição de valor aos itens consumidos, fazendo uso do micro-costing quando este era possível, e do gross-costing, como alternativa de viabilidade. Todos os custos foram calculados com os valores monetários referentes a novembro de 2009, e expressos em reais. Para análise das freqüências e médias, foi usado o programa Epi-Info versão 3.5.1. Resultados: De 1999 a 2008, foram notificados ao núcleo municipal de vigilância epidemiológica 41 casos de meningite pneumocócica em menores com até 13 anos de idade (média = 4,8 anos), a maior parte meninos (65,6%; n=27). A prevalência variou entre 0,48 e 5,96%, ao longo do período de estudo, e o número de casos variou de 1 a 9 por ano. O tempo de internação variou entre 8 e 47 dias (média = 23,1 dias). Dez casos evoluíram para o óbito (24,4%; 95%IC = 12,4% - 40,3%). Dois pacientes evoluíram com hidrocefalia já durante a internação por meningite aguda (11,1%; 95% IC = 1,4% - 34,7%). A complicação mais comum foi a infecção secundária ocorrida em 22,2% dos casos (95% IC = 6,4% - 47,6%), sendo um caso de infecção osteo-articular em paciente com anemia falciforme e deficiência de complemento (fração C2), um caso de pericardite purulenta, e dois casos de pneumonia associada a ventilação mecânica. Os custos hospitalares diretos variaram de R$1.277,9 a R$19.887,56, com média de R$5.666,43. Os custos dos honorários profissionais foram os mais relevantes, e variaram de R$311,00 a R$3.844,95 (média = R$1.211,30), seguidos pelos custos dos medicamentos (de R$60,14 a R$2.602,85; média = R$632,95), procedimentos (de R$7,04 a R$1.655,24; média = R$846,77), materiais (de R$15,42 a R$1.083,08; média = R$210,24), e exames laboratoriais (de R$18,3 a R$ 324,67; média = R$161,32). A falta de padronização nas condutas diagnósticas e terapêuticas, somada às diferenças na gravidade e na evolução clínica entre os casos, fez com que os custos fossem muito variáveis caso a caso, e mesmo ano a ano. Conclui-se, então, que os custos do tratamento hospitalar da meningite pneumocócica em São José dos Campos foram muito variáveis, e dependeram da conduta médica e das variações dos casos quanto a gravidade e evolução clínica. Em todos os casos foram considerados altos, cerca de 10 a 20 vezes maiores que o custo médio de internações pago pelo SUS por AIH / The knowledge of the costs of immuno-preventable diseases, mainly the hospital costs of pneumococcal meningitis, object of study of this thesis, are of great importance to the processes of decision making regarding public health interventions or strategies. The aim of this thesis was to estimate the direct hospital costs related to pneumococcal meningitis in children until 13 years of age, in the city of São José dos Campos, from January 1999 to December 2008. A retrospective cost-of-illness study was performed, from the notified cases of pneumococcal meningitis which happened in the period of study. The estimate calculation of the hospital costs was carried out according to the mixed method for the measurement of the quantities of the items of identified costs, and also to value attribution to the items consumed, making use of micro-costing when this was possible, and of the gross-costing, as a viability alternative. All costs were calculated according to the monetary values of November 2009, and in the Brazilian currency (Real). As for the analysis of frequencies and averages, the Epi-Info program, version 3.5.1, was used. Results: From 1999 to 2008, 41 cases of pneumococcal meningitis in minors until 13 years of age (average = 4.8 years of age), mostly boys (65.6%; n=27) were notified to the municipal nucleus of epidemiological vigilance. The prevalence varied between 0.48 and 5.96%, during the period of study, and the number of cases varied from 1 to 9 per year. The period of permanence in hospital varied between 8 and 47 days (average = 23.1 days). Ten cases resulted in death (24.4%; 95%IC = 12.4% - 40.3%). Two patients acquired hydrocephalus during acute meningitis (11.1%; 95% IC = 1.4% - 34.7%). However, the most common complication was the secondary infection which occurred in 22.2% of the cases (95% IC = 6.4% - 47.6%). There was one case of osteo-articular infection in patient with sickle cell anemia and complement deficiency (C2 fraction), a case of purulent pericarditis, and two cases of pneumonia associated to mechanic ventilation. The direct hospital costs varied from R$1,277.9 to R$19,887.56, with an average of R$5,666.43. Labor costs were more relevant, and varied from R$311.00 to R$3844.95 (average = R$1,211.30), followed by medication costs (from R$60.14 to R$2,602.85; average = R$632.95), procedures (from R$7.04 to R$1,655.24; average = R$846.77), supplies (from R$15.42 to R$1,083.08; average = R$210.24), and lab exams (from R$18.3 to R$ 324.67; average = R$161.32). The lack of standardization in the approach to diagnosis and therapy, added to the differences on the level of seriousness and clinic evolution between the cases, made the costs vary depending on the case, and even to the year. In conclusion, hospital costs for treatment of pneumococcal meningitis in São José dos Campos were very variable, and depend on the medical approach and the variability of clinic conditions. All cases are considered around 10 to 20 times as expensive as the average cost of admissions paid by government for average hospitalization due to other causes

Com o objetivo geral de elaborar e testar uma metodologia para comparar custos diretos unitários totais de análises bioquímicas quantitativas em processo manual e em processo automático no Laboratório de Análises Clínicas do Hospital Universitário da USP-LAC/HU e com os objetivos específicos de (a) aplicar a metodologia no LAC/HU, (b) avaliar se o auto-analisador era adequado à rotina, (c) qual o tempo teórico despendido por cada um dos processos - manual e automático - para realizar o total de análises requisitadas em 1989 e (d) proceder simulações do modelo de análises para situações hipotéticas a fim de verificar sua sensibilidade, foram estudados 7 tipos de análise - glicose, creatinina, uréia, sódio & potássio, ácido úrico, proteínas totais e cálcio. Adequou-se uma metodologia para avaliar o custo unitário direto total de cada um e conhecer qual processo apresentava os menores valores; os 7 tipos estudados foram submetidos a ambos no decorrer da pesquisa em 1989. Procurou-se, também, constatar se o equipamento utilizado no processo automático era adequado à rotina do HU e determinar o tempo teórico despendido por ambos os processos na execução de cada tipo de análise. O número estudado de análises foi determinado estatisticamente, o tempo de mão-de- obra gasto na execução das análises foi cronometrado, os dados referentes ao material de consumo, manutenção e depreciação foram obtidos nos respectivos processos de licitação e/ou aquisição. Para determinar os diversos custos unitários diretos totais foram selecionados os custos relevantes dos dois processos de execução e os resultados obtidos foram comparados. Verificou-se que os custos unitários diretos totais do processo manual foram menores que os do processo automático, exceto aqueles referentes à análise de sódio & potássio. Foi constatado, igualmente, pela comparação do tempo teórico despendido, se as análises dos 7 tipos fossem realizadas por ambos os processos, que o processo automático teria gasto um tempo menor que o processo manual na realização das duas etapas. Como os resultados encontrados divergiram dos esperados, pois a maioria dos custos unitários diretos totais do processo manual foi menor que os do processo automático, a pesquisa foi ampliada para serem acrescentadas 5 situações hipotéticas nas quais se admitiu, primeiramente, que dos 7 tipos de análises mencionados foram realizadas (a) 28.509 análises (número total das glicemias, o tipo mais requisitado) e (b) 47.894 análises (capacidade operacional do autoanalisador); a seguir admitiu-se que outros 4 tipos de análises-colesterol, bilirrubina, ferro e triglicérides, programados no auto-analisador e cujas análises não foram realizadas, o teriam sido nas seguintes quantidades: (a) o número real de análises executadas em 1989 das 11 análises e, também, os dois números das duas primeiras hipóteses, isto é, (b) 28.509 análises (número total das glicemias, o tipo mais requisitado) e (c) 47.894 análises (capacidade operacional do autoanalisador). Realizada a comparação do custo unitário direto total de cada um dos processos verificou-se que o processo automático, mesmo utilizando o auto-analisador em suas capacidades quantitativa e qualitativa totais, teria para a maioria das análises um custo unitário direto total maior que o do processo manual. / Seven types of biochemical analyses were studied (glucose, creatinine, urea, sodium & potassium, uric acid, total proteins and calcium), in orden to design and test a methodology aiming the comparison of total unitary direct cost of quantitative biochemical analyses between a manual process and an automatic one in the Clinical Analysis Laboratory (LAC) of Hospital Universitário from the University of São Paulo (HU). The specific objectives were a) to aply the methodology in the LAC, b) to determine wether the autoanalyzer was adequate for routine work, c) to measure the theorical time spent for each one of the processes - manual and automatic - to satisfy the demand of all the analyses accomplished during 1989, and d) to simulate a model of analyses for hypothetical situations in order to test its sensitivity. A specific methodoly was designed in order to evaluate the total unitary direct cost of each of the biochemical tests and to find out which of them had the lowest values. A side observation dealt with the adequacy to HU routine of the equipment used for the automatic process. All studies were done in 1989. The sample was determined with statistical tools, the time of manual labor was chronometered and the data related to supplies, maintenance and depreciation were gathered from their bidding and/or acquisition processes. To obtain the different total unitary direct costs, a comparison among relevant costs from the processes was established. The total unitary direct costs from the manual processes were lower than the automatic ones, except for sodium & potassium. If all 7 types were done by both processes, the automatic process would have taken less time than the manual one. These findings were different from what was expected, since costs for manual processes were lower than those for automatic ones. Therefore, the research was redesigned, to add 5 new hypothetic situations: a) the 7 types equaled 28509 analyses (total of glukemia tests, the one with the largest demand); b) the 5 types equaled 47894 analyses (operational capacity of the autoanalyzer) and c) under the false assumption that cholesterol, bilirubina, iron and triglycerides were done using autoanalyzer, three situations were simulated: (a) the actual number of analyses done in 1989; (b) 28509 analyses (see a above) and (c) 47894 (see b above). Comparing the total unitary direct cost of each of the processes, it was observed that for the automatic process, even using the autoanalyzer in full capacity (quantitative and qualitative), it would be greater than for the the manual process, for most cases.

A condução de processos de falência ou de recuperação geram custos, principalmente, aos seus participantes diretos: credores e devedora. Esses custos são chamados custos de falência e são classificados em diretos e indiretos. Os custos diretos são representados pelas despesas administrativas do processo jurídico, tais como honorários do administrador judicial, custas e despesas judiciais. Os indiretos são os custos de oportunidade incorridos para os participantes devido à participação em processos de falência ou de recuperação, tais como a dificuldade em obter crédito, ou o tempo despendido no processo. Admitindo-se a presença desses custos, este trabalho objetivou identificar, mensurar e classificar os custos de falência para os participantes diretos desses processos (devedor e credores) conduzidos sob a legislação falimentar brasileira a fim de compará-los aos custos encontrados em trabalhos internacionais que trataram sobre o tema. Por meio da consulta de processos de falência e de recuperação judicial nas comarcas de São Paulo-SP, Belo Horizonte-MG e Contagem-MG, foi possível coletar os dados necessários para o desenvolvimento desta pesquisa. Como resultados principais foram encontrados que os desembolsos ocorridos nos processos de falência foram de em média 35% do ativo final da falida, os ativos das falidas perderam, em média 47% do valor, a taxa de recuperação total dos credores foi de, em média, 12% e os processos duraram 9 anos, em média. Em relação aos processos de recuperação, os custos diretos foram de, em média, 26% do ativo inicial da recuperanda, a taxa de recuperação dos credores foi, em média, de 25% e a duração de processos foi de 4 anos, em média. A análise dos resultados conduziu à indicação de que o processo falimentar brasileira é moroso e oneroso, considerando-se os resultados encontrados nos estudos internacionais utilizados como parâmetro, e que a dificuldade em se maximizar o valor do ativo da falida e ressarcir credores em ambos os procedimentos é um desafio não somente para o Brasil. / The procedure of bankruptcy generates direct and indirect costs of bankruptcy to its participants. Direct costs are represented by the expenses incurred during the legal procedure, such as trustee\'s fees, legal costs and expenses. The indirect costs are the opportunity costs incurred for the participants due to participation in liquidation or reorganization. Assuming the presence of these costs, this study aimed to identify, measure and classify bankruptcy costs of Brazilian bankruptcy law to direct participants of proceedings (debtor and creditors) and to compare them to the costs found in international studies that treated on the subject. Through documentary research, it was possible to collect the necessary data for the development of research that had as its main results that the direct costs of liquidation represented in this sample, on average 11.63% of the initial asset of the bankrupt, and in the reorganization, these costs were average 25.46 % of the initial asset of the firm. The asset bankrupt companies lost an average of 46.84 % of the value. Regarding the creditor recovery rates in the liquidation it was, on average, 12.40 % and 25.36 % in the reorganization. The results led to the indication that the Brazilian bankruptcy law is slower than results of international studies and the difficulty in maximizing the value of the bankrupt\'s assets and repay creditors in both procedures is a challenge not only to Brazil.

Thesis (M.Dev.) --University of Limpopo, 2007. / The main purpose of this study was to investigate the impact of the funeral costs on households. This study was of greater importance in that it makes the public to be aware of ever increasing costs and how this is fundamentally damaging the economic situation of the poor people in the Thulamela Municipality. The major findings of the study were that there existed a gap between what was socially expected at a funeral and what the households could afford in arranging for the funerals. The households used maximal amounts of what they got from burial societies and block contributions. The funerals were not only attended by relatives and friends assisted by undertakers as this would minimize the amounts used, but were attended by multitudes of people who, at the end of the funeral, expected to be entertained with food and drinks. An interesting feature that emerged related to gender was that, in the area of study, women had more to say pertaining to issues of funeral arrangements. In most cases, they were the ones who joined burial societies and gave each other practical support at the time of death. This study is qualitative in nature. The qualitative approach helped the researcher to gain in-depth knowledge about the impact of death in the specific area of study. To explore the topic fully, the researcher conducted focus group discussions and interviews. The respondents in the focus discussions were selected from the households that had bereavement within the last five years directors of five funeral parlours in the municipality were also interviewed. The study highlighted the influence of funeral directors on the expenditure of households in the Thulamela Municipality. The study outlines the misappropriation of funds accumulated over a long period of time in a one day funeral service. The study further revealed the role played by formal insurers, funeral parlour, burial societies and funeral schemes that deceive households in the Thulamela Municipality part of their little income. / Not listed