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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

A behavioral model of the German compound feed industry / Functional form, flexibility, and regularity

Feger, Fritz 25 March 2002 (has links)
No description available.
2

O regime da comunicação prévia no combate ao planeamento fiscal abusivo

Neves, Mariana Palmeira da Rocha 07 January 2011 (has links)
Mestrado em Direito / Law / Esta tese tem como objecto o regime da comunicação prévia, introduzido em Portugal pelo Decreto-Lei nº 29/2008, de 25 de Fevereiro, e insere-se no âmbito do combate ao planeamento fiscal abusivo. O objecto do presente estudo é examinar o contexto, as características e as principais questões fiscais que originaram e decorrem do regime da comunicação prévia e questionar se o combate ao planeamento fiscal abusivo justifica ou não uma disposição especial anti-abuso que poderá também ela ser considerada abusiva. Este estudo realiza ainda uma análise comparada desta medida especial anti-abuso, com medida idêntica no Reino Unido, país cuja Lei inspirou de forma mais expressiva a Lei Portuguesa. Este estudo centra-se na análise crítica do regime da comunicação prévia e identifica as principais questões suscitadas pelas suas regras, avalia as suas vantagens e fragilidades e retira conclusões sobre a eficácia, clareza e o rigor desta medida antiabuso. Além disso, este estudo analisa a compatibilização do regime da comunicação prévia, com o segredo profissional. Neste estudo conclui-se que é verdade que o regime da comunicação prévia, apresenta as mais diversas debilidades, devido, essencialmente, ao legislador Português, que vão desde falhas notórias de rigor e precisão, à falta de razoabilidade e ponderação, e que foram aqui, deveras, analisadas. Todavia, conclui-se também que este regime, recebendo as merecidas correcções, representará, como actualmente representa, um mecanismo de grande utilidade para a Administração Fiscal, no combate ao planeamento fiscal abusivo, que só assumindo uma posição igualmente agressiva, poderá, pelo menos para já, tentar repor a integridade do sistema fiscal, a justa distribuição do encargo tributário e a pureza da actividade económica. / This paper examines the consequences of the disclosure rule regime, introduced in Portugal by the Decree-Law no 29/2008, February, 25, in the context of the fight against aggressive tax planning. The purpose of this study is to analyse the background, characteristics and main tax questions arising from the disclosure rule regime. Moreover, this study aims to determine if the fight against the tax planning justifies or not a specific anti-avoidance rule, which may be considered aggressive. This study also presents a comparative analysis of this specific anti-avoidance rule, with the same rule in force in the United Kingdom, which has strongly inspired the Portuguese law. Focusing on the critical analysis of the disclosure rules regime, this paper identifies the main questions raised by its rules, evaluates its advantages and disadvantages and concludes on the efficiency, accuracy and transparency of this specific anti-avoidance rule. Besides that, this paper analyses the compatibility of the disclosure rule regime with the professional secrecy. Based on the analysis performed, we may conclude that the disclosure rule regim has a lot of weaknesses. The intensive analysis undertaken uncovers notorious failures of accuracy and precision and demonstrates lack of reasonableness as thoughtfulness that populates the legislation created by the Portuguese legislator. However, we may also conclude that with the deserved corrections, this regime will represent (as actually represents) a useful instrument to the Tax Authorities in the fight against abusive tax planning. Only by assuming a position equally aggressive, at least until now, the Tax Authorities may try to restore the tax system integrity, the fair distribution of taxes and the purity of the economic activity.
3

Capital de risco e financiamento bancário: custos e benefícios jurídico-económicos para as empresas portuguesas

Ramos, Marta Isabel Santos Fernandes dos January 2011 (has links)
Mestrado em Direito / Law / O capital de risco e o financiamento bancário são duas fontes de financiamento à disposição das empresas portuguesas. O financiamento bancário constitui um dos recursos de financiamento mais procurado pelas empresas. No entanto, nos tempos que correm, as empresas deparam-se com diversas dificuldades no acesso a este instrumento. Por esta razão, torna-se necessário equacionar alternativas de financiamento, como por exemplo, o capital de risco. O presente estudo pretende avaliar, numa perspectiva qualitativa, quais os custos e os benefícios jurídicos e económicos do capital de risco e do financiamento bancário, e qual o seu impacto nas empresas portuguesas. Na prossecução destes objectivos, procedeu-se a uma contextualização jurídica destes dois tipos de financiamento. No nosso ordenamento jurídico existem diversas técnicas de concessão de crédito, que podem ser úteis para as empresas, como é o caso do leasing. No que concerne ao enquadramento legal do capital de risco, este não oferece obstáculos significativos ao desenvolvimento da actividade de capital de risco. O tratamento fiscal, em sede de benefícios fiscais, revela-se desajustado, sobretudo no que diz respeito à actividade dos business angels. Tendo por escopo o alcance efectivo dos objectivos traçados, elaborou-se um questionário que permitisse recolher a informação necessária para a análise. Este mesmo questionário visou a obtenção de dados respeitantes, particularmente, aos custos e benefícios jurídico-económicos da participação do capital de risco e do financiamento bancário nas empresas inquiridas. Por outro lado, este instrumento permitiu obter outros dados, tais como as dificuldades enfrentadas no acesso ao financiamento, a atractividade do capital de risco, entre outros, em confrontação com o financiamento bancário. Os resultados alcançados sugerem que um dos principais benefícios do capital de risco e do financiamento bancário é o reconhecimento de novas oportunidades para as empresas. De acordo com os resultados, os custos do capital de risco advêm, sobretudo, da relação entre o empreendedor e o capitalista de risco. No que concerne ao financiamento bancário, os resultados apontam que o fornecimento de garantias patrimoniais e/ou pessoais representa um dos principais custos para as empresas. A presente investigação evidencia que o capital de risco pode ser decisivo para a existência de algumas empresas. O estudo também revela que este instrumento é uma boa opção de financiamento para as empresas portuguesas, sobretudo atendendo às actuais condições de acesso ao financiamento. Não obstante, o estudo demonstra que determinados instrumentos bancários poderão ser úteis enquanto fontes complementares. Por fim, dada a reduzida dimensão da amostra, considera-se que não é representativa. Por esta razão, os resultados da investigação devem ser atendidos com precaução e carecem de ser confirmados, em pesquisas futuras, que comportem uma amostra constituída por um maior número de observações. / Venture capital and bank financing are two sources of finance at Portuguese enterprises disposal. The bank financing is one of the financing resources that is most sought by the Portuguese enterprises. However, nowadays, the enterprises face a series of difficulties in what concerns the access to this resource. Thus, it is necessary to consider financing alternatives, such as the venture capital. This study aims to evaluate, on a qualitative perspective, which are the economic and legal costs and benefits of the venture capital and of the bank financing, and also its impact on the Portuguese enterprises. In order to accomplish such objectives, both types of financing were contextualized in the national legal framework. In our legal system there are several kinds of granting loans techniques, which may be useful for the enterprises. Leasing is an example of this fact. The legal framework for the venture capital does not pose significant obstacles to the development of its activity. The fiscal treatment, mainly tax benefits, is, however, not adjusted, especially to business angels. Having as a purpose the effective attainment of the outlined objectives, a questionnaire, that allowed gathering the information needed for analysis, was prepared. This questionnaire aimed to obtain data concerning, particularly, the legal-economic costs and benefits for the participation of the venture capital and the bank financing in the inquired enterprises. On the other hand, this instrument allowed the collection of other data, such as the difficulties that were faced when attempting the access to finance and the attractiveness of venture capital, and other more, when compared to bank financing. The obtained results suggest that one of the benefits of both venture capital and bank financing is the recognition of new opportunities to enterprises. According to the obtained results, the costs of venture capital proceed mainly of the relation between the venture capitalist and the entrepreneur. In what concerns the bank financing, the results suggest that the providence of patrimonial and/or personal warranties is one of the main costs to enterprises. The present research demonstrates that venture capital can be decisive to some enterprises existence. The results also show that this instrument is a good financing option for the Portuguese enterprises, especially in the present conditions for the access to finance.
4

Reversão Fiscal - A Responsabilidade subsidiária dos gerentes e administradores por dívidas fiscais, multas e coimas

Vieira, Miguel Jorge de Almeida Pinto January 2011 (has links)
Mestrado em Direito / Law / O presente trabalho versa sobre o mecanismo processual denominado de reversão fiscal, como forma de efectivar a responsabilidade subsidiária dos gerentes e administradores. Ora, fazer uma análise deste mecanismo processual implica, obrigatoriamente, analisar a supra referida responsabilidade. Debruçar-nos-emos, assim, sobre a reversão como forma de concretizar a responsabilidade subsidiária tributária e a sua (in)aplicabilidade à epigrafada responsabilidade civil pelas multas e coimas . / This current work is about the processual mechanism entitled of tax reversion , as a way to fulfill the subsidiary liability of executive managers and administrators. Therefore, withdrawing an analysis of the above mentioned processual mechanism implies, mandatorily, to analyze the liability that the same consolidates. Let s then focus on the tax reversion as a way to consolidate the tributary subsidiary liability and its inapplicability to the inscribed civil responsibility as an outcome of fines .
5

A tributação das manifestações de fortuna: Contributo para análise, avaliação e intervenção normativa

Lopes, Carla Maria Correia 06 January 2011 (has links)
Mestrado em Direito / Law / No âmbito do combate à fraude e evasão fiscais, a ocultação de rendimento e a falta de veracidade declarativa não têm suscitado muito interesse de análise à doutrina portuguesa, sendo poucos os estudos que versam sobre os mecanismos legais de detecção de comportamentos evasivos, exteriorizados nos consumos de luxo e em acréscimos de património não sustentados e desfasados das declarações de rendimento dos contribuintes. Este trabalho visa, em primeiro lugar, analisar o regime jurídico que o ordenamento jurídico fiscal português estabelece para tributar rendimentos ocultos e perseguir tais comportamentos, com a consagração de um sistema de avaliação indirecta do rendimento pessoal, através do estabelecimento de presunções, as chamadas manifestações de fortuna e correspondentes rendimentos padrão. Inspirado nas directrizes que geralmente são utilizadas para fazer estudos de avaliação de impacto legislativo e por recurso a um conjunto de decisões judiciais que os tribunais superiores foram proferindo nesta matéria, procura-se identificar quais os principais problemas que a aplicação do referido sistema normativo suscita. Em ordem a incrementar a efectividade e a eficácia deste regime de combate à fuga aos impostos, são sugeridas três opções de intervenção legislativa e elege-se aquela que, com mais probabilidade, potencia o melhor resultado no alcance do objectivo do legislador. / In the context of fraud and tax evasion combat, income occultation and lack of declaration veracity have been scarcely approached in the Portuguese doctrine analysis, with limited studies on the topic of the legal mechanisms for detection of evasive behaviour, as manifested in luxury expenditures and ownership increases, unsubstantiated and in disagreement with the income tax declarations. This study aims to analyse the juridical regime that the Portuguese tax law determines to tax hidden incomes and pursue such behaviours, with the implementation of an indirect personal income evaluation, through the institution of presumptions, the so called fortune manifestations and corresponding standard incomes. Inspired in methods classically used in legal impact evaluation studies and using a series of judicial decisions exuded by the superior courts on this subject, we aimed to identify the main problems resulting from this system enforcement. To increase the effectiveness and efficacy of this fraud and tax evasion combat regime, three legal intervention hypothesis are suggested, with a particular preference for the one with higher probability to amplify the best results in the pursue of the legislator objectives.
6

Divergenz und Konvergenz ausgewählter Marktforschungsmethoden unter besonderer Berücksichtigung von Marken / Divergency und Convergency in the Answers of Different Market Research Methods with spacial Emphasis on Brands

Gajic, Darko 28 January 2009 (has links)
No description available.
7

Kapitalrationierung am deutschen Aktiensekundärmarkt / - institutionenökonomisch untersucht / Equity-Rationing at German Secondary Stock Market / an institutional analysis

Oelschläger, Jörg 06 February 2002 (has links)
No description available.
8

Der Marktauftritt japanischer Automobilhersteller in Südostasien / The Presence of Japanese Automobile Producers in Southeast Asia

Fechner, Matthias 05 July 2000 (has links)
No description available.
9

A psychometric evaluation of a measure of emotional intelligence for university students / Cristel Vosloo

Vosloo, Cristel January 2005 (has links)
Business leaders are increasingly coming to recognise that there is more to business success than technical and cognitive competence. Personnel leadership is proving to be critical for business bottom-line achievements considering that most business outcomes are achieved through human capital. Emotional intelligence can be used to the advantage of organisations by developing an emotional intelligence audit. The objective of this study was to investigate the psychometric properties of the Emotional Intelligence Scale (SEIS) developed by Schutte, Malouff, Hall, Haggerty, Cooper, Golden and Dornheim (1998) for Economic Science students from a higher education institution in the North-West Province, South Africa. The psychometric soundness of the SEIS was tested. The general objective of the research is to standardise a psychometric instrument of emotional intelligence and determine the validity of The Schutte Emotional Intelligence Questionnaire (SEIS) (Schutte, et al., 1998). Specific objectives include the conceptualisation of the importance of a standardised psychometric instrument of emotional intelligence in South Africa; the conceptualisation of the nature and evolvement of emotional intelligence measurements in general; determining the validity and internal consistency of the SEIS; and establishing whether any possible group differences in terms of biographical data exist in emotional intelligence. A valid and reliable measure of emotional intelligence could be valuable in the organisation to identify specific EI needs that could be developed through the implementation of EI development programmes. In this context a standardised psychometric instrument of EI could be of use in organisations during the training and development of employees. A cross-sectional method with an availability sample (N = 341) from Economical Science students from a higher education institution was used. The results supported a six-factor model of emotional intelligence, consisting of Positive Affect, Emotion-Others, Happy Emotions, Emotions-Own, Non-verbal Emotions and Emotional Management. The multi-analysis of variance (MANOVA) was used to determine differences in terms of biographical data. The results indicated significant differences between gender and language groups. African language groups compared with Afrikaans and English language groups experienced higher levels of positive affect. Females compared with males experienced higher levels of understanding of the emotions of other people. Recommendations for future research were made. / Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2006.
10

A psychometric evaluation of a measure of emotional intelligence for university students / Cristel Vosloo

Vosloo, Cristel January 2005 (has links)
Business leaders are increasingly coming to recognise that there is more to business success than technical and cognitive competence. Personnel leadership is proving to be critical for business bottom-line achievements considering that most business outcomes are achieved through human capital. Emotional intelligence can be used to the advantage of organisations by developing an emotional intelligence audit. The objective of this study was to investigate the psychometric properties of the Emotional Intelligence Scale (SEIS) developed by Schutte, Malouff, Hall, Haggerty, Cooper, Golden and Dornheim (1998) for Economic Science students from a higher education institution in the North-West Province, South Africa. The psychometric soundness of the SEIS was tested. The general objective of the research is to standardise a psychometric instrument of emotional intelligence and determine the validity of The Schutte Emotional Intelligence Questionnaire (SEIS) (Schutte, et al., 1998). Specific objectives include the conceptualisation of the importance of a standardised psychometric instrument of emotional intelligence in South Africa; the conceptualisation of the nature and evolvement of emotional intelligence measurements in general; determining the validity and internal consistency of the SEIS; and establishing whether any possible group differences in terms of biographical data exist in emotional intelligence. A valid and reliable measure of emotional intelligence could be valuable in the organisation to identify specific EI needs that could be developed through the implementation of EI development programmes. In this context a standardised psychometric instrument of EI could be of use in organisations during the training and development of employees. A cross-sectional method with an availability sample (N = 341) from Economical Science students from a higher education institution was used. The results supported a six-factor model of emotional intelligence, consisting of Positive Affect, Emotion-Others, Happy Emotions, Emotions-Own, Non-verbal Emotions and Emotional Management. The multi-analysis of variance (MANOVA) was used to determine differences in terms of biographical data. The results indicated significant differences between gender and language groups. African language groups compared with Afrikaans and English language groups experienced higher levels of positive affect. Females compared with males experienced higher levels of understanding of the emotions of other people. Recommendations for future research were made. / Thesis (M.A. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2006.

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