Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T14:11:34Z No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:49:52Z (GMT) No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:54:36Z (GMT) No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) / Made available in DSpace on 2015-10-27T19:54:36Z (GMT). No. of bitstreams: 1 Dissertação - Leonor Bernadete Aleixo dos Santos.pdf: 1638925 bytes, checksum: ca6962dbfac6a54a9a305db45376d136 (MD5) Previous issue date: 2014-06-11 / Não Informada / This research examined the public administration of the State of Amazonas in the period 2008-2011, through review and analysis of specific ratios related to the financial statements of the State of Amazonas to their managers and society at large can better use information and conducive further clarification on the use of public resources. Data were extracted from the electronic site of the Transparency Portal of the Department of Finance of the State of Amazonas. Aimed at analyzing the public management, the State of Amazonas in the period 2008-2011, through indicators analysis and interpretation of economic and financial results according to Article 85 of Federal Law. 4.320/64, that their managers and society in general, to use the information by providing them a better understanding about the use of public resources, and the importance of preparing for users, thus demonstrating the use of these public resources to the society general, and its specific objective was defined which are the financial reports prepared by the State of Amazonas and which were used as an informational basis of the analysis model presented in literature, showed the data contained in these reports so as to facilitate the process of analysis through financial indicators and analyze the results, evaluate the allowed budget, economic and financial performance of public funds of the State of Amazonas in the period 2008 to 2011 as the indicators of analysis and interpretation of economic and financial results as Article 85 of Federal Law. 4.320/64. / Esta pesquisa analisou a gestão pública do Estado do Amazonas no período de 2008 a 2011, por meio de avaliação e análise de quocientes específicos referentes às demonstrações contábeis do Estado do Amazonas para que seus gestores e a sociedade em geral possam usar melhor as informações e que propicie um melhor esclarecimento acerca do uso dos recursos públicos. Os dados foram extraídos do sítio eletrônico do Portal da Transparência da Secretaria de Fazenda do Estado do Amazonas. Teve como objetivo analisar a gestão pública, do Estado do Amazonas no período de 2008 a 2011, através de indicadores de análise e interpretação dos resultados econômicos e financeiros conforme o artigo 85 da Lei Federal n. 4.320/64, para que seus gestores e a sociedade em geral, usem as informações fornecendo-lhes um melhor esclarecimento acerca do uso dos recursos públicos, bem como a importância de sua preparação para os usuários, demonstrando assim o uso desses recursos públicos à sociedade de uma forma geral, sendo que seu objetivo específico definiu-se quais são os relatórios contábeis elaborados pelo Estado do Amazonas e quais foram usados como base informacional no modelo de análise apresentado na literatura, demonstrou-se os dados contidos nos referidos relatórios de modo a facilitar o processo da análise através de indicadores contábeis e analisar os resultados encontrados, possibilitaram avaliar os desempenhos orçamentário, econômico e financeiro dos recursos públicos do Estado do Amazonas no período de 2008 a 2011, quanto aos indicadores de análise e interpretação dos resultados econômicos e financeiros conforme o artigo 85 da Lei Federal n. 4.320/64.

A Contabilidade deve ser capaz de prover seus usuários com informações úteis, a serem utilizadas no processo gerencial de tomada de decisões. Assim, os relatórios contábeis devem estar revestidos de relevância e retratar fielmente a real posição do patrimônio de uma entidade a qualquer momento, em seus aspectos físicos, operacionais, financeiros e econômicos. Entende-se que, para atender a essas finalidades, a Contabilidade deveria reconhecer os acréscimos e decréscimos de riqueza no patrimônio de uma entidade continuamente, quando de fato ocorressem. A forma como essas variações patrimoniais se configuram é através do reconhecimento de receitas e a confrontação com as respectivas despesas. Idealmente, o reconhecimento de receitas deveria ocorrer quando elas fossem de fato obtidas pela entidade. Com base no exposto acima, foi formulado o problema de pesquisa desta dissertação, que é o seguinte: De que forma o reconhecimento dos acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem é tratado pela Contabilidade em seus relatórios? E, com base nesse problema de pesquisa, formularam-se as seguintes hipóteses de pesquisa: a) se os relatórios contábeis forem baseados nos Princípios Fundamentais de Contabilidade, então não reconhecerão os acréscimos ou decréscimos de riqueza das entidades no momento em que de fato ocorrem; b) se os relatórios contábeis forem baseados na abordagem gerencial da Gestão Econômica, então reconhecerão os acréscimos e decréscimos de riqueza das entidades no momento em que de fato ocorrem. A revisão de bibliografia efetuada, bem como o exemplo de aplicação dos conceitos extraídos da literatura contábil permite afirmar que a prática contábil atual, baseada nos Princípios Fundamentais de Contabilidade, não retrata os acréscimos e decréscimos de riqueza das entidades continuamente, quando de fato ocorrem, uma vez que as receitas são reconhecidas basicamente de forma pontual, quando de sua realização. Em muitas situações, a obtenção e a realização de uma receita ocorrem conjuntamente, entretanto, em outras isso não ocorre. Já a abordagem gerencial da Gestão Econômica reconhece os acréscimos e decréscimos de riqueza no patrimônio das entidades continuamente, quando de fato ocorrem, de tal forma que o reconhecimento de receitas é efetuado quando elas são obtidas. Por conseqüência, ambas as hipóteses de pesquisa desta dissertação foram comprovadas, e o problema de pesquisa atendido. / The Accounting must be capable of providing users with useful information to be used in the managerial decision-making process. Thus, the financial statements have to be relevant and reflect properly the real financial position of the equity of an entity at any time, in its physical, operational, financial and economic aspects. To attend these purposes, the Accounting should recognize the increases and decreases of wealth in the equity of an entity continuously, when they really occur. The form in which these variations are configured is through the recognition of revenues and confrontation with the respective expenses. Ideally, the recognition of revenues should occur when they are actually obtained by the entity. Based on the concepts above, the problem of this study research was formulated: In what way the increases and decreases of wealth of the entities are treated by the Accounting in his financial reports? And, based on the problem of research, the following hypothesis of research were formulated: a) if the financial reports are based in the Generally Accepted Accounting Principles, then they will not recognize the increases and decreases of wealth of the entities when they really occur; b) if the financial reports are based on the managerial approach of the Economic Management, then they will recognize the increases and decreases of wealth when they really happen. The research done in Accounting books, as well the example of application of the concepts presented and discussed in this study let asseverate that the actual accounting practices, based on the Generally Accepted Accounting Principles, does not portray the increases and decreases of wealth of the entities continuously, when they really occur, once the revenues are recognized basically punctually, when of his financial realization. In many situations, the obtainment and the financial realization of revenues occur simultaneously, however, in others that do not happen. In the other hand, the managerial approach of the Economic Management recognizes the increases and decreases of wealth in the equity of the entities continuously, when they really happen, in a way that, the revenues are recognized when they are really obtained. As a result of this study, the two hypothesis of research were confirmed, and the problems of research attended.

In my project is assessed effectiveness of protection system against floods in the Czech Republic. Efficiency is described by optimal or at least higher ratio of against-floods protection in comparison with elimination of future floods damages. Theoretical part of this study differentiates floods from institutional, economical and political view and provides comparison of approaches to protection against floods in selected countries. The main part is related to Strategy of protection against floods for the Czech Republic. The analytical part is focused on comparison of public expenses and their efficiency within floods in the Czech Republic in 2004 - 2007. In other part there is described analysis of certain recommendation.

The thesis "Travel expenses" is dedicated to the travel expenses according to Czech legislation. The aim is to describe the travel reimbursement and to analyze the providing of compensation travel expenses on example of the elementary art school Zruč nad Sázavou. The purpose of this analysis is primarily to find an optimal solution to the problem of determining the place of regular workplace for the travel expenses. The theoretical part focuses on the identification and definition of all principles of travel expenses in the domestic and foreign business trips. Travel expenses tax rules and implication, billing and accounting are also mentioned. The practical part deals with travel reimbursement in the allowance organization elementary art school Zruč nad Sázavou, where an analysis of current situation of travel expenses was made according to aims of the thesis. The thesis also solve the problem of determining the place of regular workplace in the allowance organisations and it contains proposes a new internal directive for travel expenses. All the information regarding the problematics of travel expenses is based on the status from 1st of January 2015.

The thesis is focused on the consumer behavior of the households in the period from 2003 to 2013. The theoretical part is divided into two parts, household consumption from the perspective of marketing, and from the perspective of economics. In the marketing section explains the concepts of consumer, household, consumer credit, consumer behavior, consumer predisposition and the buying decision process. In the section dedicated to economics concepts are explained, the budget line consumption, preferences, and surplus consumer's optimum. In the methodological part of the work describes the secondary sources from which I draw the data in the practical part. Listed here are provided for the investigated questions. The practical part includes information about the average income per person per year, the average expenditure per person per year, and also about the structure of consumption. I'm watching whether consumer behavior affect different criteria, for example, the age of the person at the head of the household, the size of the municipality in which the person lives in the household, the head of the household or education of the person at the head of the household. In conclusion is a summary of the collected data.

This thesis examines how the size of the municipality affects its finances in terms of income and expenditure. The aim of this study is to assess the benefits of the merger of small villages to larger town and reveal some areas where the size of the municipality plays a role in terms of its financing. The thesis composes of three parts. The first chapter is an overview of theoretical knowledge about the topic to faciliate understanding of the following two parts. These are already showing a practical example - a case study of marging six small villages with a larger town. The second part of the analysis focuses on the revenue site of their budgets. Finally, the third section is dealing with the expenditure site of municipal budgets. Partial conclusions on benefits and drawbacks of merging municipalities are made in each part of the work.

This research investigates the association between board diversity and firms’ innovation in Canada over the period of 2001 to 2015. Previous research revealed that board diversity has conflicting effects on the firm innovation depending on the country, and there is no such study conducted in Canada. Moreover, only few proxies for the board diversity have been used to study the subject in the literature. Thus, this study introduces new factors of board diversity and add to the literature by assessing the topic in Canadian firms. We found that firms with more women on the board when women members are more than one fourth of the board members can increase the number of patents. Also, while more education diversity results in more patent numbers, more diversity in the number of years that board members have served the board results in less patent numbers for the firms, it is noteworthy that there is no significant association between the deviation in the number of years that board members have served the company and the innovation of the firm.

The Master’s thesis provides an analysis of problems related to physical distribution of a selected group of products in a production company. It contains proposal that facilitates meeting the customers’ demands for quantity and time and contributes to the competitive advantage of the company in the market.

The study of the purchase possibilities of one´s own water jet technology is being conducted in the thesis. The study is aimed at providing a conception in concrete numbers to a particular company, which would help it with making decisions about investing funds in investments to the purchase of one´s own equipment for the water jet.

The master thesis deals with layout optimizing of pre-assembly workplaces in company Automotive Lighting Jihlava. Identification of actual status and analysis of defects was provided. Based of this investigation two versions of future ordering were compared. One of them was chosen by multi-criterion evaluation and detail plan was plotted. Ergonomic analysis by software simulation and economic balance were done too.