<p>Background: Today there are high claims on organizations to show a positive economic view. To satisfy the demands and expectations from interested parties it is very important to carefully plan the companies tied up capital and cash flows. </p><p>Purpose: The purpose with the thesis is to describe what actions organizations take to resolve the conflict between showing a positive cash flow and the need to tie up capital.The purpose is also to explain the different factors that must be considered when making decisions regarding cash flow and capital tied up. </p><p>Method: A qualitative study of the actions and factors wich must be considered when decisions in swedish construction companies are made regarding cash flow and capital tied up. </p><p>Results: A model of the factors and actions that affect cash flow and capital tied up in projects. This is based on a a priori-model, wich can be used to describe and explain relations in the construction industry.</p>

Background: Today there are high claims on organizations to show a positive economic view. To satisfy the demands and expectations from interested parties it is very important to carefully plan the companies tied up capital and cash flows. Purpose: The purpose with the thesis is to describe what actions organizations take to resolve the conflict between showing a positive cash flow and the need to tie up capital.The purpose is also to explain the different factors that must be considered when making decisions regarding cash flow and capital tied up. Method: A qualitative study of the actions and factors wich must be considered when decisions in swedish construction companies are made regarding cash flow and capital tied up. Results: A model of the factors and actions that affect cash flow and capital tied up in projects. This is based on a a priori-model, wich can be used to describe and explain relations in the construction industry.

This research puts forth a new perspective on cash-to-cash cycle, a performance metric that relates to both finance and supply chain management. In criticism of the existing literature, which virtually views the firm as an isolate body, we look at cash to cash cycle optimization through a supply chain lens, in the hope of being able to formulate a more discreet approach. Our study involves a literature review followed by a case study featuring Dell Inc., the American PC manufacturer. The authors discuss the effects of C2C optimization by dissecting the metric into its 3 constituents,whereby we are able to examine the effects of different C2C optimization methods separately. We bring up the caveats posed by these individual methods and also uncover the cases where reciprocal improvement opportunities lie. Lastly, we lay out our findings by proposing suggestions to deal with such effects under the defined scenarios.

Taiwan¡¦s DRAM has high technology, strong capital, and standardized products, but it still can not be escaped from economic fluctuations. With this impact, Taiwan¡¦s DRAM has faced the problem of cash flow imbalance; moreover, the problem is going from bad to worse. The study is based on the view of system dynamics and focuses on fixed assets and investment skills of the investment-cash flow, operating cash flow, and business cycles of Taiwan¡¦s DRAM. It considers the features of dynamic complex, including loop, time delay and nonlinear and constructs a system dynamics model. The model would apply key elements to suppose an investment strategy and then to mimic an investment situation. The aim of the study will figure out the suitable investment strategy to assistant Taiwan¡¦s DRAM making the most of its inputs. The study discovers: (1) the best investment strategy for 10 year is 5.0 (to invest three fixed asset sets); for 30 year is 6.0 (to invest manufacturing skills and one fixed asset set) and 7.0 (to invest manufacturing skills and two fixed asset sets), (2) the most effective element for investment strategy in the long run is to invest fixed asset sets rather than upgrading manufacturing skills, (3) to keep investing in semiconductor fabrications would endanger Taiwan¡¦s DRAM itself; hence the superior limit investment quantity for fixed assets are five to six sets,(4) the best investment timing for Taiwan¡¦s DRAM is the first two business cycle season, and (5)when Taiwan¡¦s DRAM faces economic downturn, the effective investment strategy for it is few. If Taiwan¡¦s DRAM doesn¡¦t change its industrial structure, it will face the high risk of loss.

Cash flow prediction is involved in a number of economic decisions, particularly in investment. Previous research conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual accounting data in predicting future cash flows. No published research has studied cash flow prediction in Thailand. The current study investigates the ability of accrual and cash flows accounting data to predict future cash flows of Thai listed companies. Three regression models are constructed namely earnings, cash flows, accrual components and cash flows models. In addition, cash flow ratios are investigated to predict future cash flows by using a stepwise regression. Data used in this study is collected from the financial statements of non-financial companies listed on the Stock Exchange of Thailand from 1994 to 2002. Cash flow data are selected directly from the cash flow statements. The empirical results show that past earnings, cash flows, cash flow and accrual component of earnings can be used to predict future cash flows of Thai listed companies and cash flows have better predictive power than past earnings. Additionally, the cash flow model and the cash flow and accrual components of earnings model have better predictive power than the earnings model. The findings of testing the models in an out-of-sample period suggest that the cash flow model is a better predictor of future cash flows than the other models. Furthermore, additional year lags of accounting data can improve the predictive power of the model. However, the results indicate that cash flow ratios are not a good predictor of future cash flows. In addition, this study finds that the Asian economic crisis had an impact on the predictive power of accounting data.

Universiẗat, Diss.--Augsburg, 2005. / Literaturverz. S. XV - XXVII.

Zugl.: Freiburg i. Br., Universiẗat, Diss., 2008.

Zugl.: Berlin, ESCP-EAP Europ. Wirtschaftshochsch., Diss., 2009

Thesis (D. Comm.(Economic and management sciences))-University of Pretoria, 2004. / Summary in English. Includes bibliographical references. Available on the Internet via the World Wide Web.

This paper aims to close a gap in the literature on the cost of payment systems by analyzing the cost of cash and debit cards in Austria. No prior analysis exists, as far as the authors are aware. Using novel data from several sources, the unit costs for cash and debit card payments in 2013 are estimated to be Euro 0.40 and & Euro 0.39, respectively, which are close to the most cost-efficient countries in Europe (the Netherlands and Scandinavian countries). Although Austrian consumers have a much stronger preference for cash than consumers in these countries, the Austrian payment industry appears to have developed relatively cost-efficient institutional structures by relying upon centralization and international outsourcing. However, cost efficiency could be further increased by increasing the share of debit card payments or other cost-efficient digital payment methods.