<p>This thesis deals with export payment. Different payment methods that can be used in order to receive and secure payment when conducting international trade are analysed, and relevant risks and problems are examined. Particular focus is given to export trade with China.</p><p>International trade offers great possibilities for companies, but also risks. There are several risks that should be taken into consideration, for instance the political risk, the exchange risk and the commercial risk. The commercial risk is the seller’s risk of non-payment or late payment and the buyer’s risk of non-delivery or faulty delivery</p><p>Over the last decades the Chinese market has gone through considerable changes and today it is one of the world’s most important markets. The commercial risk is sometimes feared when doing business in China. This is because statements have been made claiming that Chinese buyers are somewhat untrustworthy payers.</p><p>Payment is an essential part of all trade transactions. There are a number of payment methods that can be used in order to receive and secure international payment. Which payment method that should be used depends on the circumstances of the transaction. The documentary credit is a frequently used payment method in interna-tional trade. It offers the exporter security of payment because at least one bank adds its promises to pay.</p> / <p>Denna uppsats behandlar betalning vid export. Olika betalningsmetoder som kan användas för att erhålla och säkerställa betalning analyseras, och relevanta risker och problem studeras. Uppsatsen är särskilt inriktad på Kina.</p><p>Internationell handel medför många möjligheter för företag, men också en ökad risk. Hänsyn måste tas till bland annat den politiska risken, valutarisken och den kommersiella risken. Den kommersiella risken är risken att betalning eller leverans inte sker i enlighet med vad som har avtalats.</p><p>Den kinesiska marknaden har under de senaste årtiondena genomgått en omfattande förändring, och idag är den en av världens viktigaste marknader. Den kommersiella risken är ibland befarad vid kinesisk handel. Detta beror på att det finns en uppfattning att kinesiska köpare ibland kan vara osäkra betalare.</p><p>Betalning är en viktig del av alla handelstransaktioner. Det finns ett antal betalningsmetoder som kan användas för att erhålla och säkerställa internationell betalning. Vilken metod som bör användas beror på omständigheterna vid handelstransaktionen. Remburs är en betalningsmetod som är vanligt förekommande vid internationell handel. Metoden ger exportören betalningssäkerhet eftersom minst en bank garanterar betalningen.</p>

Thesis (Ph. D.)--University of Missouri-Columbia, 2001. / Typescript. Vita. Includes bibliographical references (leaves 201-203). Also available on the Internet.

Thesis (Ph. D.)--University of Missouri-Columbia, 2001. / Typescript. Vita. Includes bibliographical references (leaves 201-203). Also available on the Internet.

National health expenditures will continue to grow faster than nominal gross domestic product (GDP) in the early 21st century (Heffler et al., 2002; Heffler et al., 2005). Increased Medicaid costs have spurred research to find reliable cost-saving methodologies (Kronick et al., 1996). The Medicaid administrations of some states have chosen risk adjustment as a methodology for savings (Tollen et al., 1998; Weiner et al., 1998), since it can reduce the financial burden of health care providers and distribute medical resources more efficiently. This dissertation presents a risk-adjustment model based on two types of health condition adjusters: diagnosis-based HCC adjusters and pharmacy-based RxRisk adjusters. HCC adjusters were developed from different diagnostic categories from inpatient, outpatient and long-term care data. RxRisk adjusters included diseases inferable from prescription drug usage. The underlying assumption is that using both types of health condition adjusters, rather than relying on either diagnosis-based adjusters or pharmacy-based adjusters alone can help increase predictive power and lower Medicaid's risk of reimbursing inflated medical costs for its beneficiaries. The population in this study consisted of all disabled and aged Florida adults who were eligible for Florida's Medicaid program in state fiscal year (SFY) 2002-03 and state fiscal year 2003-04. The population was broken down into two subpopulations: disabled Medicaid beneficiaries aged 64 and under and beneficiaries aged 65 or over.The proposed regression model includes diagnostic and pharmacy-based adjusters, and this dissertation compares the proposed model with models based solely on pharmacy- or diagnosis-based adjusters.The results presented in this dissertation demonstrate the proposed model has higher predictive power than the diagnosis-based HCC model and the pharmacy-based RxRisk model for the overall population and the subpopulations in this study. Risk-adjustment models using diagnostic and prescription drug information have higher predictive power and decrease the possibility of inappropriate gaming of the Medicaid capitation payment system.

Prekyba yra pati seniausia ir svarbiausia ekonominių santykių tarp valstybių forma. Šiame darbe nagrinėjama tarptautinė prekyba bei jos finansavimo būdai, formos, sąlygos, metodai. Taip pat aprašomi, tarptautinio sandėrio ypatumai: skirtumai tarp vietinio ir tarptautinio sandorio, prekybos sąlygų interpretavimą vienodinančios tarptautinės taisyklės. Aptariant galimus tarptautinės prekybos finansavimo šaltinius, analizuojamas bankų vaidmuo atliekant tarptautinius atsiskaitymus, rizikos ir problemos, susijusios su tarptautiniais atsiskaitymais. Galiausiai siekiama išnagrinėti tarptautinės prekybos trumpalaikius ir vidutinio bei ilgo laikotarpio finansavimo metodus. Siekta išsiaiškinti, kokios galimybės įmonėms Lietuvoje pasinaudoti tarptautinės prekybos finansavimo sąlygomis bei rizikos mažinimo metodais. Deja, Lietuvoje šiuo metu praktiškai naudojamų tarptautinės prekybos kreditavimo būdų tėra tik keletas. Tai trukdo tobulėti Lietuvos kreditavimo sistemai, priartėti prie europinių standartų. Kartais eksportuotojai ir importuotojai apie kai kurių kreditavimo būdų teikiamą naudą ir galimybes žino labai nedaug. Žinių stoka neleidžia jiems teisingai pasirinkti tarptautinės prekybos kreditavimo būdą ir taip sukurti savo įmonėse pelningą veiklą. Priešingai, kai kada tai gali būti net bankrotų priežastimi. / Trade is the oldest and most important form of inter-state economic relations. The present work deals with the international trade and the ways, forms, conditions and methods of its financing. Characteristics of international deals are also being dealt with together with the differences between a local and an international deal, as well as international rules that make interpretation of trade conditions similar. Possible financing resources of international trade are being discussed and the role of banks analyzed in executing international settlements, including the risks and problems related to international payments. Finally, it is aimed at analyzing the short-, medium- and long-term international trade financing methods. The aim has also been to make clear what possibilities are at hand for the companies in Lithuania to use the conditions of international trade financing and methods of risk reduction. However, there are but a few ways of international trade financing currently in use in Lithuania. It hampers the improvement of the Lithuanian crediting system and slows down the pace of reaching European standards. Occasionally, exporters and importers know very little about benefits and possibilities offered by certain ways of crediting. Lack of knowledge prevents them from choosing the right method for international trade financing and, as a result, does not provide for profitable business of such companies. Furthermore, it sometimes may result in bankruptcies.

Dirbančiojo poilsis ir apmokėjimas už poilsio laiką yra visuotinė žmonijos problema, kurios tinkamas reglamentavimas užtikrina kitų gyvenimiškai svarbių sferų funkcionavimą. Dirbančio žmogaus teisės į atostogas įtvirtinimas konstitucijoje, šios teisės reglamentavimas tarptautiniu mastu, bei teisės normų reglamentuojančių šios teisės įgyvendinimą poreikis ir įvairovė atskleidžia šios temos aktualumą. Remiantis Konstitucija kiekvienas dirbantysis Lietuvoje turi teisę į kasmetinį laisvą nuo darbo funkcijų vykdymo laiką. Tam, kad darbuotojai galėtų pailsėti jiems yra suteikiamos kasmetinės apmokamos atostogos. Teisė į kasmetines apmokamas atostogas yra priskiriama prie pagrindinių kiekvieno dirbančiojo teisių. Tam, kad įgytų teisę į atostogų apmokėjimą dirbantysis privalo būti darbo teisinių santykių subjektu. Ši teisė nepriklauso nuo darbo vietos, užimamų pareigų, apmokėjimo už darbą formos, rėžimo, darbo sąlygų, darbo sutarties trukmės. Laisvas nuo darbo funkcijų vykdymo laikas ir apmokėjimas už jį yra suprantamas kaip darbo santykių garantija, kuri skiria darbo teisinius santykius nuo kitų panašių teisinių santykių, pvz., civilinių (rangos). / There is a wide range of literature concerning a holiday payment, nevertheless, the aspect of the peculiarities of a given paid holiday period has not been analysed and no research has been carried out in this sphere. The objective of the thesis is to reveal the character, accuracy and significance of a holiday payment as an additional guarantee for an employee. To determine the shortcomings of a holiday payment procedure regulated by legal acts and offer possible solutions. The aims of the thesis:1) to analyse the conception and concept of holidays; 2) to compare the legal and practical aspects of the different types of holiday payments; 3) to analyse the problems and shortcomings of a holiday payment implementation procedure which is determined by legal acts; 4) to analyse the court practice in solving legal disputes in the sphere of holiday payment. Methods applied: the analysis of scientific literature, comparative and historical-comparative methods.

Sėkmingas sprendimų vykdymo procesas neįmanomas be tinkamo finansavimo. Nuo 2003-01-01 pradėjus veikti privačiai antstolių sistemai pasikeitė ir vykdymo proceso finansavimo tvarka. Valstybė vykdymo proceso finansavimo naštą perkėlė išieškotojui. Pagal šiuo metu galiojančią tvarką, išieškotojas pateikdamas sprendimą priverstiniam vykdymui privalo apmokėti ir visas su tokio sprendimo vykdymo susijusias išlaidas. Vykdymo išlaidų atlyginimo tvarkos teisiniame reglamentavime įtvirtintas bendrasis principas, kad įvykdžius vykdomąjį dokumentą visos vykdymo išlaidos išieškomos iš skolininko. Tačiau kaip vėliau darbe atskleidžiama, praktinis minėto principo taikymas kelia daug problemų visiems vykdymo proceso dalyviams. / The main target for this work is to find out how effective is today`s regulations about payments made for execution process and how capable are those regulations in order to protect one`s right`s not to be involved in a perpetual legal proceedings to have those payments back?. There were four tasks author had to do. First to have an analysis in law regulating payment for execution process. Second task was to find out if those regulation have any dearth`s. If results were positive, than how they affects parties rights in execution process in order to keep their assets and not to be forced to pay for those proceedings again and again and not to start court proceedings. Third there was a need to define how important is to have better regulations about payments made for execution process. Fourth task was to give suggestions about how to improve regulations about payments made for execution process in order to have parties assets protected and annul all chances to start court proceedings for the same question. In order to get better results for his researches author has tried to separate each party. In that way it was possible to learn from each parties perspective exactly how civil execution costs and the order of reimbursing them, affects their material and procedural rights. In doing that first party was the bailiff. For him our regulations in most of the cases establishes broadly acknowledged principle that all expenses he suffers must be compensated by recoverer... [to full text]

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The purpose of this thesis is to investigate how Western Canadian wheat producers’ make their marketing decisions. In Canada, wheat, durum wheat, and barley produced for human consumption and export are marketed through the Canadian Wheat Board (CWB), which offers several marketing contracts providing distinct combinations of risk, return, and cash flow. Pool pricing is the default alternative in which the CWB markets grain for producers, while Producer Payment Options (PPOs) represent instruments producers can use to price their wheat outside the pool. Results suggest that generally producers are not able to identify profit opportunities with PPOs, but active marketing strategies tend to generate better performance compared to passive strategies. Further, producers do not seem to repeat the same strategy every year and are influenced by previous performance when choosing their current marketing strategy. Finally, producers seem to follow price signals in choosing marketing contracts, indicating they track market movements and respond to the incentive of locking in higher prices.

Bakalauro baigiamajame darbe nagrinėjami finansinių išteklių ir akcizų mokėjimo laikino atidėjimo režimo ypatumų teoriniai aspektai ir atliekama UAB „Grivzas“ 2007 – 2010 m. finansinių išteklių panaudojimo taikant akcizų mokėjimo laikino atidėjimo režimą analizė ir vertinimas. Nagrinėjama, kokiais finansiniais ištekliais UAB „Grivzas“ disponuoja, kaip juos panaudoja. Kokias UAB „Grivzas“ veiklos galimybes suteikia akcizų mokėjimo laikino atidėjimo režimas. Darbe naudojami finansinių išteklių įvertinimo rodikliai ir Lietuvos Banko skelbiamos tarpbankinės palūkanų normos. Kad įvertinti, akcizų mokėjimo laikino atidėjimo režimą, buvo pasitelktos patvirtintos ir hipotetinės UAB „Grivzas“ metinės atskaitomybės ataskaitos. Nagrinėjami du įmonės veiklos scenarijai: vienas, kai UAB „Grivzas“ taiko akcizų mokėjimo laikino atidėjimo režimą ir antras, kai UAB „Grivzas“ netaiko akcizų mokėjimo laikino atidėjimo režimo ir apyvartinėms lėšoms pasiima trumpalaikę paskolą iš banko, akcizo mokesčiui sumokėti. Įvertinus UAB „Grivzas“ kapitalo struktūrą, kurios didžioji dalis – skolintas kapitalas ir įvertinus pinigines lėšas, kurių įmonė turi labai mažai, ir kurios yra „ užšaldytos“ pirkėjų įsiskolinimuose, vertinami apyvartumo rodikliai, kur atsargos UAB „Grivzas“ yra atnaujinamos vidutiniškai kas 6 dienos, o pirkėjai su įmone atsiskaito vidutiniškai kas 27 dienos. Apskaičiavus apyvartumo rodiklius, buvo nuspręsta imti paskolą apyvartinėms lėšoms akcizo mokesčio sumos dydžio (nes netaikant... [toliau žr. visą tekstą] / The final Bachelor‘s paper deals with theoretical aspects of financial sources and peculiarities of provisional deferment regime of excise duty payment, as well as the analysis and assessment of application of financial sources when implementing provisional deferment regime of excise duty payment. The study in order to find out what financial recourses are being disposable and how they are used by UAB „Grivzas“ was carried out as well as the possibilities to be gained by UAB „Grivzas“ thanks to provisional deferment regime of excise duty payment. Indices of assessment of financial sources have been used in the paper and a well as the interbank interest rate published by Bank of Lithuania. In order to evaluate the provisional deferment regime of excise duty payment annual financial statements of UAB „Grivzas“ approved and hypothetical have been used. Two scenarios of company‘s business operations have been considered: one - when UAB „Grivzas“ does employ provisional deferment regime of excise duty payment and the second- when when UAB „Grivzas“ does not employ provisional deferment regime of excise duty payment and for the current turnover takes a short-term loan from the bank for payment of the excise duty. Having analysed the capital structure of UAB „Grivzas“ the major part of which – borrowed capital and having assessed the little amount of assets the company has at its disposal and that is „frozen“ in buyers‘ debts, indices of turnover have been assessed where the... [to full text]