The aim of this thesis is to describe economic trends in countries of the Visegrad Group between 2000 and 2009 and to analyze their economic relations with the EU. The description and analysis are based on Eurostat statistics. Economic indicators which are monitored in this thesis and statistical methods used are defined in the first chapter. The second chapter contains a description of the Visegrad Group and ist member states. The third chapter analyzes similarity of basic internal balance indicators' changes in the countries of Visegrad Group and in EU member states. The fourth chapter deals with the territorial structure of trade of the Visegrad Group. The final chapter is devoted to the geographic origin of foreign direct investment inflows in the Visegrad countries.

Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Laurimar_Veloso_Lima.pdf: 983919 bytes, checksum: 1a7d57e7d11895081f21c0851218fcc7 (MD5) Previous issue date: 2005-04-27 / This study has the objective to elaborate a critical analysis of the process of consolidation of the financial statements when the results of these are used for comparability purposes. Through an exploratory research, with examples analysis of accounting statements from 3 (three) business groups, it tries to evaluate the adaptation of these statements for comparative purposes and the capacity of these in predicting future tendencies, when analyzed separately. Understands that in spite of the consolidation of the accounting financial statements had represented a progress in the accounting science, of the legal demand and of the recognition of most of the doctrinaires of the value of the consolidated information the use of these statements possesses limitations and they are not exempt of critics. Significant variations in the results of controlled companies can commit the analysis of the consolidated statements or financial conditions of controlled company can be hidden in the consolidated results, in such a way that for a correct analysis of the group in subject, to analyse individual demonstrations is the best alternative. For development of the study it is done necessary, initially, to approach the methodology for evaluation of permanent investments in other companies and the procedures and techniques for the consolidation of the financial statements in Brazil. The methodology to be used will be exploratory research, through the techniques of bibliographical research, of documental research, demonstration and examples analysis. / Este estudo tem por objetivo elaborar uma an??lise cr??tica do processo de consolida????o dos demonstrativos financeiros quando os resultados destes s??o utilizados para fins de comparabilidade. Por meio de uma pesquisa explorat??ria, juntamente com a an??lise de exemplos de demonstra????es cont??beis de 3 (tr??s) grupos empresariais, procurou-se avaliar a adequa????o desses demonstrativos para fins comparativos e a capacidade para prognosticar tend??ncias futuras, quando analisados isoladamente. Entendeu-se que, apesar de a consolida????o das demonstra????es cont??beis ter representado um avan??o na ci??ncia cont??bil, da exig??ncia legal e do reconhecimento da maioria dos doutrinadores do valor das informa????es consolidadas, a utiliza????o desses demonstrativos possuem limita????es e n??o est?? isenta de cr??ticas. Varia????es significativas nos resultados das controladas podem comprometer a an??lise dos demonstrativos consolidados ou condi????es financeiras de controladas podem ser encobertas nos resultados consolidados, de tal forma que, para uma correta an??lise do grupo em quest??o, analisar demonstra????es individuais foi a melhor alternativa. Para o desenvolvimento do estudo foi necess??rio, inicialmente, abordar a metodologia para avalia????o de investimentos permanentes em outras sociedades e os procedimentos e t??cnicas para a consolida????o dos demonstrativos financeiros no Brasil. A metodologia empregada foi a pesquisa explorat??ria, por meio das t??cnicas da pesquisa bibliogr??fica, da pesquisa documental e da apresenta????o e an??lise de casos pr??ticos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-06-20T15:25:30Z No. of bitstreams: 2 Michele_Svaiger_Teixeira.pdf: 1276451 bytes, checksum: 33e80e789182b470b1b290f8dfa5e294 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-06-20T15:25:30Z (GMT). No. of bitstreams: 2 Michele_Svaiger_Teixeira.pdf: 1276451 bytes, checksum: 33e80e789182b470b1b290f8dfa5e294 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-08-27 / This dissertation analyzes the equity issuance activity (IPOs and follow-ons) relation with economics fundamentals and investor sentiment between 2004 and 2013 in the Brazilian market. Measures of the economy such as GDP (Gross Domestic Product), Selic rate, Gross Fixed Capital Formation (FBCF), exchange rate variance and Bovespa Index were associated to IPOs and follow-ons that occurred in the analyzed period summarized quarterly in monetary and quantitative terms. A modest relation between measures of the economy and equity issuance activity was observed, roughly 30%. The Optimism Index (IO) developed by NEFIN and the Consumer Sentiment Index (ICC) calculated by Fecomercio was defined as sentiment measures on the model and they were not statistically significant in the empirical analysis, contradicting studies about investor sentiment relation with the financial market. / Esta disserta????o analisa a rela????o da atividade de emiss??o de a????es (IPOs e follow-ons) com as vari??veis macroecon??micas e com o sentimento do mercado entre os anos de 2004 e 2013 no Brasil. Fatores macroecon??micos como PIB (Produto Interno Bruto), Taxa Selic, Forma????o Bruta de Capital Fixo (FBCF), varia????o cambial e o ??ndice Bovespa foram relacionados aos IPOs e follow-ons ocorridos no per??odo e sumarizados trimestralmente em termos monet??rios e quantitativos. Identificou-se uma modesta rela????o dessas vari??veis com a atividade de emiss??o de a????es em torno de 30%. O ??ndice de Otimismo (IO) desenvolvido pelo NEFIN e o ??ndice de Confian??a do Consumidor (ICC) apurado pela Fecomercio representaram o sentimento de mercado e n??o possu??ram signific??ncia estat??stica na an??lise emp??rica, contrariando estudos acerca da representatividade do sentimento do investidor no mercado financeiro.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-10-02T13:11:30Z No. of bitstreams: 1 Iracy Martins de Amorim_.pdf: 365108 bytes, checksum: 46c3368954b973542ef4125e0a75cc30 (MD5) / Made available in DSpace on 2017-10-02T13:11:30Z (GMT). No. of bitstreams: 1 Iracy Martins de Amorim_.pdf: 365108 bytes, checksum: 46c3368954b973542ef4125e0a75cc30 (MD5) Previous issue date: 2017-07-04 / CRC – TO - Conselho Regional de Contabilidade do Tocantins / Em 2010, com a adoção das normas internacionais de contabilidade IFRS, o Comitê de Pronunciamentos Contábeis (CPC 00), que trata da estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro, modificou a forma de reconhecimento de ativos e passivos regulatórios, direitos e obrigações que as distribuidoras de energia obtêm quando há diferença entre os custos orçados e aqueles que são efetivamente gastos ao longo do período. A mudança principal foi o não reconhecimento dos ativos e passivos regulatórios nas Demonstrações Financeiras no período de 2009 a 2013.Nesse contexto, para reduzir incertezas relevantes quanto ao reconhecimento e à realização ou liquidação, foi aprovada a deliberação CVM n.º 732/14, que autorizou a contabilização desses ativos e passivos. Diante disso, o objetivo deste estudo é verificar os efeitos da Deliberação CVM n.º 732/14 nos indicadores econômico-financeiros das distribuidoras de energia elétrica no período de 2008 a 2015. Para o estudo, 63 distribuidoras de energia elétrica foram selecionadas, mas somente 49 – que publicaram todas as demonstrações financeiras e notas explicativas no período analisado– foram estudadas. Calcularam-se, então, 12 indicadores econômico-financeiros, utilizando como método de análise o teste de diferença de médias.Os resultados encontrados sugerem que houve alterações significativas nos indicadores econômico-financeiros das distribuidoras de energia elétrica nos períodos de 2009 a 2013 após IFRS e de 2014 e 2015 após Deliberação. / In 2010, with the adoption of International Financial Reporting Standards (IFRS), the Accounting Pronouncements Committee (CPC 00), which focuses on the Conceptual Framework for Preparation of Financial Accounting and Reporting, has changed the recognition of regulatory assets and liabilities, rights and obligations that energy distributors obtain when there is a difference between the budgeted costs and the actually spent over the period. The main change was the non-recognition of regulatory assets and liabilities in the Financial Statements for the period between 2009 and 2013. In this context, in order to reduce relevant uncertainties regarding recognition and realization or settlement, CVM Resolution No. 732/14 was approved, which authorized the accounting of these assets and liabilities. Therefore, this academic research aims to verify the effects of CVM Resolution No. 732/14 on the economic-financial indicators of electricity distributors in the period from 2008 to 2015. For the study, 63 electricity distributors were selected, but Only 49 – which have published all the financial statements and explanatory notes in the analyzed period – were studied. Then, twelve economic-financial indicators were calculated using the mean difference test as method of analysis. Results suggest that there were significant changes in the economic and financial indicators of electricity distributors in the periods from 2009 to 2013 after IFRS and from 2014 to 2015 after deliberation.

Submitted by William Justo Figueiro (williamjf) on 2015-06-27T12:35:42Z No. of bitstreams: 1 45.pdf: 1909890 bytes, checksum: a826b23d33eab50cce7d62b7876d703e (MD5) / Made available in DSpace on 2015-06-27T12:35:43Z (GMT). No. of bitstreams: 1 45.pdf: 1909890 bytes, checksum: a826b23d33eab50cce7d62b7876d703e (MD5) Previous issue date: 2014 / Nenhuma / O objetivo principal deste estudo foi identificar associações entre os pacotes de remuneração dos agentes das empresas brasileiras listadas no Novo Mercado com os seus indicadores de desempenho financeiro. Em segundo lugar, buscou-se verificar o cumprimento de normativo que prevê a divulgação das informações relativas à remuneração desses agentes, bem como mapear a composição de tais remunerações. A governança corporativa e a teoria da agência são usadas para desenvolver o arcabouço teórico que sustenta o estudo. A pesquisa baseia-se nos dados de 100% das empresas listadas no segmento de Novo Mercado no período de 2008 a 2012. Os dados são estudados por meio de métodos estatísticos, em particular análises descritivas e de correlação. Contrariamente às expectativas, o estudo conclui que há poucas correlações estatisticamente significativas entre as remunerações dos agentes das empresas brasileiras do Novo Mercado e seus indicadores de desempenho financeiro. Ademais, observa-se uma melhora na transparência de informações pelo cumprimento da exigência de informar a composição das remunerações dos agentes. Este estudo contribui para a literatura de gestão, sobretudo a literatura que discute a remuneração como ferramenta para mitigar os problemas de agência no Brasil. / The main objective of this study was to identify correlations between the remuneration packages of agents in Brazilian public entities listed in the “Novo Mercado” with their financial performance indicators. Secondly, it aimed to evaluate the compliance with technical standard of the disclosure of information related to the remuneration of such agents as well to map the components of this remuneration. Corporate governance and Theory of Agency were used to develop the theoretical background that supports this study. The research is based on the data from 100% of entities listed in the New Market from 2008 to 2012. Data is analyzed through a variety of statistical methodologies, in particular, descriptive analyses and correlation. Against the expectations, the study concluded that there are few correlations statistically meaningful between the remuneration of the agents of the Brazilian entities in the Novo Mercado and their financial performance indicators. In addition, an improvement in the clarity of information due to the requirements of disclosing the components of agent's remuneration is noted. This study contributes to the literature in Management, in particular, to the literature that discuss remuneration as a tool to mitigate the problems of Theory of Agency in Brazil.

Thesis (M.Eng. (Development and Management Engineering)--North-West University, Potchefstroom Campus, 2008.

Baigiamajame magistro darbe nagrinėjamos Lietuvos komercinės paskirties pastatų ūkio valdymo efektyvumo didinimo galimybės taikant Jungtinės Karalystės patirtį. Atlikta bendroji nagrinėjamų šalių nekilnojamojo turto sąvokos analizė ir komercinės paskirties nekilnojamojo turto klasifikavimo palyginimas. Apžvelgta abiejų šalių bendroji ekonominė šalies situacija ir jos prognozės, kurios daro tiesioginę įtaką šalių komercinės paskirties pastatų ūkio valdymo sektoriams. Išanalizuota pastatų ūkio valdymo kaip naujos verslo sferos atsiradimo kilmė, raida ir samprata globaliu lygmeniu, Europoje ir atskirai Lietuvoje. Išnagrinėtas šiuolaikinis pastatų ūkio valdymo sektorius Lietuvoje ir Jungtinėje Karalystėje, apžvelgta kitų Europos šalių šio sektoriaus situacija ir plėtros tendencijos. Baigiamajame darbe atlikta SSGG analizė pastatų ūkio valdymo sektoriaus situacijai Lietuvoje ir Jungtinėje Karalystėje nustatyti, taip pat išsiaiškinti perspektyvas. Atlikus situacijos tyrimą buvo pasiūlytas Jungtinėje Karalystėje plačiai taikomas Endsley situacijos suvokimo (SS) modelis, kurį praktiškai būtų galima integruoti į Lietuvos komercinės paskirties pastatų ūkio valdymo rinką. Šis modelis veikia sprendimų paramos sistemų principu ir gali būti realizuojamas naudojant sprendimų paramos kompiuterinius programinius paketus. Siūlomas modelis Lietuvos pastatų ūkio valdytojams gali pagerinti jų įmonių veiklos efektyvumą. Baigiamojo magistro darbo pabaigoje pateikiamos autoriaus išvados ir... [toliau žr. visą tekstą] / The thesis examines Lithuanian commercial facilities management efficiency opportunities through the United Kingdom experience. Done common in the countries of real estate analysis of the concept and commercial real estate classification comparison. An overview of the two countries the economic situation of the country and its forecasts, which have a direct impact on the countries of commercial facility management sectors. The impact of facilities management as a new business area appearance of the origin, evolution and the concept of a global level, European and Lithuania. Examination of contemporary facilities management sector in Lithuania and the United Kingdom, other European countries, an overview of the sector situation and trends. This work includes a SWOT analysis of the facilities management sector, the situation in Lithuania and the United Kingdom to determine and ascertain prospects. After an investigation of the situation have been offered in the UK is widely used Endsley situational awareness (SA) model, which in practice can be integrated into the Lithuanian commercial facilities management market. This model is based decision support systems in principle and can be realized using the decision support computer software packages. The proposed model Lithuania facility managers can improve their business performance. Of this master thesis ends with the author's conclusions and recommendations. The paper consists of six parts: an introduction, four chapters (three... [to full text]

ABI has a sophisticated and effective distribution fleet which delivers canned and bottled non alcoholic beverages to 12000 wholesale and retail outlets in the Durban Metropole and to 46000 outlets nationally. Delivery is normally executed once per week, 48 hours after a separate order is taken by an account manager. In the more rural or "emerging market" areas traditional retail outlets such as supermarkets and superettes are scarce and reliance is made on spaza and house shops. Cash flow and storage space is limited. The sales and distribution calls are expensive, relative to the size order that the spaza would place. Spaza shop owners rely on distributors or collect from wholesalers. These outlets often run out of stock. Sales revenue is thus not maximized. Outlet development is marginal. The writer embarked on a research project to develop a sustainable and cost effective Sales and Distribution model in order to address these constraints in the Emerging Market territories of ABI Durban. Traditional theory turns to channel distribution as a means to effectively reaching an entire retail market. Levels are thus added to the distribution channel. The research however showed that service levels are sometimes compromised. The model that was developed returns ABI to DSD (direct service delivery) via specially designed vehicles and combines the function of "preseller" and "delivery merchandiser" on a dedicated route. Although a marginal increase in cost per case has been experienced, deliveries are direct to store, at least twice per week. Sales growth in these routes have been in excess of 85% while the total Umlazi area grows at 13%. Customer service levels, as surveyed, are exceptional. Although the model was specifically designed by ABI Durban for use in Durban, the concept has been adopted as a best practice and is being "rolled out" across the business. By the end of 2005, 10% of ABl's fleet nationally will function as MOTD (Merchandiser Order Taker Driver) routes. Additional vehicles have been ordered for delivery during the period July 2005 to September 2005 in order for this to be achieved. This model has assisted ABI in achieving its goal of maximizing DSD and lifting service levels to its customers (retailers). Revenue has increased significantly along with volume in these areas. Invariably MOTD acts as a significant barrier to competitor entry in those geographic areas where it is utilized. The Merchandiser Order Taker Driver (MOTD) model is successful and has potential for wider use, even in more developed markets. / Thesis (MBA)-University of KwaZulu-Natal, 2005.

Magistro baigiamajame darbe išanalizuota ir įvertinta ekonominio nusikalstamumo kriminologinė charakteristika Lietuvos Respublikoje 2004–2013 m. Pagrindinis darbo tikslas: pateikti nusikalstamų veikų ekonomikai Lietuvos Respublikoje kriminologinę charakteristiką ir identifikuoti ekonominio nusikalstamumo ryšį su makroekonominiais rodikliais. Pirmoje darbo dalyje aptarta ekonominių nusikalstamų veikų samprata ir ekonominio nusikalstamumo struktūra. Antroje darbo dalyje pateikta statistinių duomenų analizė apie ekonominio nusikalstamumo Lietuvos Respublikoje 2004–2013 m. sklaidą. Nustatyta ekonominio nusikalstamumo augimo tendencija. Šioje darbo dalyje taip pat pateikta asmenų, įtariamų 2011–2013 m. įvykdžius ekonomines nusikalstamas veikas, charakteristika. Trečioje darbo dalyje regresinės analizės metodu tirtas ryšys tarp ekonominių nusikalstamų veikų ir makroekonominių determinantų. Skaičiuojant koreliacijos bei determinacijos koeficientus, rastas statistiškai reikšmingas neigiamas ryšys tarp ekonominio nusikalstamumo ir bendro vidaus produkto rodiklių. Tarp nedarbo lygio ir ekonominio nusikalstamumo tiriamuoju periodu nerasta statistiškai reikšmingo ryšio. / The Master‘s thesis presents criminological characteristic of economic criminality in Lithuania during years 2004–2013. It aims to present the analysis of economic criminality in Lithuania by examining the relationship between macroeconomic variables and number of economic crimes. In the first part of the study theoretical background and concepts of economic criminality and economic crimes are presented. In the second part statistical analysis of 2004–2013 registered economic crimes in Lithuania is performed. Moreover, there is presented generalized characteristics of persons who committed economic criminal offences. The third part of the work investigates the relationship between macroeconomic determinants and economic criminality. Conclusions that there exist a statistically significant negative relationship between GDP and economic criminality are drawn by determining the coefficients of correlation. Number of economic crimes is declining in case there is a growth of national GDP. However, the obtained analysis part does not show a significant relationship between unemployment and economic criminality.

Thesis (M.Eng. (Development and Management Engineering)--North-West University, Potchefstroom Campus, 2008.