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Thesis (MBA)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: Researchers at the Graduate School of Business of the University of Stellenbosch raised their concerns about the accuracy of inflation adjustment estimates. This led to research by Hanekom (1992), Marais (1992), Ozrovech (1992), Laack (1994) and an article by Hamman and Smit (1994). Hanekom, Marais, Ozrovech and Loock investigated alternative methods of calculating the average age of fixed assets for South African companies. They came to the conclusion that approximations of inflation adjustments by means of simplified formulas are inaccurate and should be discontinued. Alternative methods are time-consuming, data dependent and contain various assumptions that may lead to inaccurate results. Based on the findings and recommendations of the above-mentioned authors to develop company-specific inflation adjustment models, this study project will attempt to investigate the behaviour of the average age of fixed assets as calculated by the formula: Average age (year n) = Accumulateddepreciation (n) Depreciation(for year n) Various conditions that influence this specific calculation will be simulated in spreadsheet models. The behaviour of the approximated average age will then be explained by means of the results obtained from the spreadsheet simulations, as well as a mathematical formula that will be deducted from the simulated spreadsheet models. The understanding of the behaviour of the estimation of the average age of fixed assets and the conditions that influence this estimation might help to establish possible patterns that would assist with the development of companyspecific inflation adjustment models. / AFRIKAANSE OPSOMMING: Navorsers aan die Nagraadse Bestuurskool van die Universiteit van Stellenbosch het hulle twyfel uitgespreek oor die akkuraatheid van inflasieregstellingskattings, wat gelei het tot navorsing deur Hanekom (1992), Marais (1992), Ozrovech (1992) en Loock (1994) en 'n artikel deur Hamman en Smit (1994). Hanekom, Marais, Ozrovech en Loock het alternatiewe metodes ondersoek om die berekening van die gemiddelde ouderdom van vaste bates vir Suid Afrikaanse maatskappye te doen. Die slotsom was egter dat die berekening van die waardes met behulp van eenvoudige formules onakkuraat is en eerder gestaak moet word. Alternatiewe metodes is tydrowend, afhanklik van die beskikbaarheid van inligting, en vereis aannames wat tot moontlike onakkurate antwoorde kan lei. Na aanleiding van bogenoemde skrywers se gevolgtrekkings, en aanbevelings om maatskappy-spesifieke modelle te ontwikkel om inflasieaanpassings te doen, sal hierdie studie poog om die gedrag van die gemiddelde ouderdom van vaste bates soos dit bereken word deur die volgende formule, te ondersoek: Gemiddelde ouderdom (jaar n) = Opgehoopte waardevermindering (n) Waardevermindering (vir jaar n) Verskillende toestande wat die berekening beïnvloed sal deur middel van sigblad modelle gesimuleer word. Die gedrag van die geraamde gemiddelde ouderdom sal dan verduidelik word aan die hand van die sigblaaie sowel as 'n afgeleide wiskundige formule vir die berekening van die waarde. lndien die verskillende toestande en faktore wat die berekening van die gemiddelde ouderdom van vaste bates beïnvloed, verstaan en verduidelik kan word, kan moontlike patrone geïdentifiseer word wat sal help met die ontwikkeling van meer spesifieke modelle vir inflasie-aanpassings van maatskappye.

O setor aeroportuário apresentou forte crescimento nos últimos anos, ressaltando as ineficiências na gestão de sua infraestrutura e de seus ativos, especialmente no Brasil. Assim, com a exaustão das técnicas tradicionais para a redução de custos, as empresas necessitam buscar melhorias apoiadas no uso de métodos mais complexos a fim de aumentar a produtividade de seus ativos. Desta forma, desponta a necessidade de modelos para a identificação da vida útil e análise da substituição econômica de ativos, uma vez que estas informações auxiliam na tomada de decisão e conduzem a melhores planos de manutenção, reduzindo as perdas do processo. Assim sendo, este trabalho tem por objetivo propor e aplicar uma sistemática para avaliação da substituição de ativos no setor aeroportuário, apoiado em modelos adequados às especificidades do setor através do estudo das suas variáveis. Para isto, são identificados os elementos que influenciam na vida útil dos ativos e, posteriormente, modelos de identificação de vida útil e substituição econômica de ativos são propostos e aplicados em um aeroporto brasileiro de grande porte. Pode-se concluir que a sistemática produziu resultados consistentes e que auxiliam a decisão de substituição de ativos de uma forma estruturada. / In the past years, an increase in aviation transport can be noticed and it highlights inefficiencies in asset management, especially in Brazil. Hence, the exhaustion of traditional techniques to cost reduction lead companies to seek improvements supported by more complex methods in order to increase productivity of their assets. Thus, it is crucial to develop models for useful life identification and economic replacement of assets, since these information assist the decision making process and lead to better maintenance plans, reducing wastage. As a result, the main objective of this work is develop and apply a systematic for evaluation of asset replacement in airports, supported by models that consider the specificities of the aviation sector and its particular variables. In this direction, elements that influence assets useful life are identified and, then, models for useful life identification and economic replacement of assets are developed and applied in an important Brazilian airport. It can be concluded that the systematic have produced consistent results and can assist in asset replacement decision in a structured form.

O setor aeroportuário apresentou forte crescimento nos últimos anos, ressaltando as ineficiências na gestão de sua infraestrutura e de seus ativos, especialmente no Brasil. Assim, com a exaustão das técnicas tradicionais para a redução de custos, as empresas necessitam buscar melhorias apoiadas no uso de métodos mais complexos a fim de aumentar a produtividade de seus ativos. Desta forma, desponta a necessidade de modelos para a identificação da vida útil e análise da substituição econômica de ativos, uma vez que estas informações auxiliam na tomada de decisão e conduzem a melhores planos de manutenção, reduzindo as perdas do processo. Assim sendo, este trabalho tem por objetivo propor e aplicar uma sistemática para avaliação da substituição de ativos no setor aeroportuário, apoiado em modelos adequados às especificidades do setor através do estudo das suas variáveis. Para isto, são identificados os elementos que influenciam na vida útil dos ativos e, posteriormente, modelos de identificação de vida útil e substituição econômica de ativos são propostos e aplicados em um aeroporto brasileiro de grande porte. Pode-se concluir que a sistemática produziu resultados consistentes e que auxiliam a decisão de substituição de ativos de uma forma estruturada. / In the past years, an increase in aviation transport can be noticed and it highlights inefficiencies in asset management, especially in Brazil. Hence, the exhaustion of traditional techniques to cost reduction lead companies to seek improvements supported by more complex methods in order to increase productivity of their assets. Thus, it is crucial to develop models for useful life identification and economic replacement of assets, since these information assist the decision making process and lead to better maintenance plans, reducing wastage. As a result, the main objective of this work is develop and apply a systematic for evaluation of asset replacement in airports, supported by models that consider the specificities of the aviation sector and its particular variables. In this direction, elements that influence assets useful life are identified and, then, models for useful life identification and economic replacement of assets are developed and applied in an important Brazilian airport. It can be concluded that the systematic have produced consistent results and can assist in asset replacement decision in a structured form.

O setor aeroportuário apresentou forte crescimento nos últimos anos, ressaltando as ineficiências na gestão de sua infraestrutura e de seus ativos, especialmente no Brasil. Assim, com a exaustão das técnicas tradicionais para a redução de custos, as empresas necessitam buscar melhorias apoiadas no uso de métodos mais complexos a fim de aumentar a produtividade de seus ativos. Desta forma, desponta a necessidade de modelos para a identificação da vida útil e análise da substituição econômica de ativos, uma vez que estas informações auxiliam na tomada de decisão e conduzem a melhores planos de manutenção, reduzindo as perdas do processo. Assim sendo, este trabalho tem por objetivo propor e aplicar uma sistemática para avaliação da substituição de ativos no setor aeroportuário, apoiado em modelos adequados às especificidades do setor através do estudo das suas variáveis. Para isto, são identificados os elementos que influenciam na vida útil dos ativos e, posteriormente, modelos de identificação de vida útil e substituição econômica de ativos são propostos e aplicados em um aeroporto brasileiro de grande porte. Pode-se concluir que a sistemática produziu resultados consistentes e que auxiliam a decisão de substituição de ativos de uma forma estruturada. / In the past years, an increase in aviation transport can be noticed and it highlights inefficiencies in asset management, especially in Brazil. Hence, the exhaustion of traditional techniques to cost reduction lead companies to seek improvements supported by more complex methods in order to increase productivity of their assets. Thus, it is crucial to develop models for useful life identification and economic replacement of assets, since these information assist the decision making process and lead to better maintenance plans, reducing wastage. As a result, the main objective of this work is develop and apply a systematic for evaluation of asset replacement in airports, supported by models that consider the specificities of the aviation sector and its particular variables. In this direction, elements that influence assets useful life are identified and, then, models for useful life identification and economic replacement of assets are developed and applied in an important Brazilian airport. It can be concluded that the systematic have produced consistent results and can assist in asset replacement decision in a structured form.

Thesis (MBA)--Stellenbosch University, 1992. / ENGLISH ABSTRACT: According to AC201 of the Institute of Chartered Accountants additional depreciation should be calculated. To date only a few listed industrial RSA companies have published such amounts. Such additional depreciation amounts therefore had to be estimated. Since 1980 the Graduate School of Business of the University of Stellenbosch has estimated the average age of fixed assets by using the following formula: Accumulated depreciation: Depreciation as per most recent income statement. The above formula resulted in incorrect estimates of the average ages of fixed assets. It was thus decided to follow another method. In this study project (one of three), additional depreciation of fixed assets will no longer be estimated by means of an average age (or average acquisition date). It was decided to calculate an investment profile for fixed assets. Annually the cost price of fixed assets was divided into different year-layers which were obtained from the cash flow statements. The replacement cost for each year-layer was annually determined by means of the Production Price Index. The sum of the different year- layers resulted in the total replacement cost. Additional depreciation now becomes the difference between replacement cost and original cost, divided by the life of the fixed asset. Only a handful of listed South African industrial companies calculate depreciation on land and buildings. To enable comparison with other companies, this study project concentrated on fixed assets other than land and buildings. Depreciation of fixed assets and new fixed assets acquired, are seldomly split between land and buildings on the one hand, and other fixed assets on the other hand. As a result various amounts had to be split between the above two components. A number of practical problems emerged. Especially revaluation of fixed assets and subsidiaries bought and subsidiaries sold, created many problems. The amount of revaluation of fixed assets is normally given as a net amount, whereas the revaluation of the debit was required. Not enough information on specific assets when a subsidiary is bought or sold was supplied in the cash flow statement (and its forerunner the Statement of Source and Application of Funds). If information on fixed assets acquired was given, such information normally indicated book values, whereas cost prices were required. These three study projects resulted in an expansion of the original project. A much more detailed study had to be undertaken on revaluation. Furthermore, a complete reconciliation of both the accumulated depreciation and cost prices of other fixed assets must be done. / AFRIKAANSE OPSOMMING: Addisionele waardevermindering behoort volgens RE201 van die Instituut van Geoktrooieerde Rekenmeesters bereken te word. Slegs 'n aantal industriële maatskappye in die RSA het hieraan gehoor gegee. Gevolglik moes die syfer vir die res van die industriële maatskappye beraam word. Sedert 1980 is die gemiddelde ouderdom van vaste bates deur die Nagraadse Bestuurskool van die Universiteit van Stellenbosch beraam aan die hand van die formule: Geakkumuleerde waardevermindering: Waardevermindering van die mees onlangse inkomstestaat. Die gebruik van hierdie formule het gelei tot foutiewe skattings van die gemiddelde ouderdom van vaste bates. Gevolglik is besluit om 'n ander metode te gebruik. In hierdie werkstuk (wat een van drie uitmaak) word addisionele waardevermindering van vaste bates nie meer bereken aan die hand van 'n gemiddelde ouderdom (of gemiddelde aanskafdatum) nie en 'n investeringsprofiel van vaste bates word daargestel. Die kosprys van vaste bates word dan jaarliks in verskillende jaarlae verdeel wat elk uit die kontantvloeistaat verkry is. Vir elke jaar word die jaarlaag se vervangingswaarde aan die hand van die Produksieprysindeks bereken . Die totaal van al die verskillende jaarlae word gesommeer om by die totale vervangingswaarde uit te kom. Addisionele waardevermindering raak dan die verskil tussen vervangingswaarde en oorspronklike kosprys, gedeel deur die leeftyd van die vaste bates. Aangesien slegs 'n klein persentasie van Suid-Afrikaanse genoteerde industriële maatskappye waardevermindering op grand en geboue afskryf, is slegs aandag geskenk aan ander vaste bates as grond en geboue ten einde onderlinge vergelykings tussen maatskappye te vergemaklik. Aangesien syfers vir waardevermindering van vaste bates en nuwe vaste bates gekoop heel dikwels nie onderskeid tref tussen grond en geboue aan die een kant, en ander vaste bates aan die ander kant nie, moes heelwat bedrae tussen die twee genoemde komponente geallokeer word. Heelwat praktiese probleme is ervaar. Veral herwaardasies van vaste bates en filiale gekoop en filiale verkoop het baie probleme veroorsaak. Die omvang van herwaardasies is gewoonlik 'n netto syfer terwyI die herwaardasie van die debiet benodig was. Verder was die inligting soos verskaf in die kontantvloeistaat (en voor dit die Staat van Bron en Aanwending van Fondse) dikwels onvolledig as dit kom by die verskaffing van besonderhede van watter items by die kosprys of verkoopprys van die filiaal ingesluit is. Waar inligting weI verskaf is ten opsigte van vaste bates, was dit gewoonlik slegs ten opsigte van boekwaardes, terwyl die kosprys van vaste bates verkry, inderdaad nodig was. Hierdie drie werkstukke het daartoe gelei dat die aanvanklike projek aansienlik uitgebrei moes word . Nie aIleen moet daar 'n baie meer omvattende ondersoek na herwaardasies gedoen word nie, maar ook 'n volledige rekonsiliasie van die jaarlikse geakkumuleerde waardevermindering. Hierbenewens moet die rekonsiliasie van die kosprys van vaste bates oak onderneem word.

During the 18th century, the publishing of literature was commercialised in Sweden. The process was intimately connected to the rise of the modern novel and paved the wave for a new type of author. These authors wrote for a large audience and portrayed the everyday life of the ordinary man, not just kings and knights as in the old tales and poems. Historians and literary scholars have recently argued that the 18th century novel can be a productive source of economic knowledge by showing the inner motivations and moral ideas connected to the material world. Previous studies have argued that the 18th century novel can be viewed as moral guidelines for consumption. In this thesis, I argue something more profound: that the novel can be seen as moral guidelines for the whole of the economic life at the dawn of the modern-day economy.  This thesis analyses novels, written between 1839-1860, by three of the most sold and most influential of the new novelists in the form of Carl Jonas Love Almqvist, Emilie Flygare-Carlén and Fredrika Bremer. By using Luc Boltanski's and Laurent Thévenot's theory of justification I show how the novels inscribed different moral ideas into economic life. The study shows that the idea of the moral merchant and moral market is prevalent in most of the novels. They speak to a need for moral market actors to counteract immoral and selfish actors.

Notre thèse a pour objectif d’éclaircir les formes et l’esprit de la vie économique des communautés chrétiennes aux trois premiers siècles. Du ministère de Jésus à la fin du IIIe siècle, les chrétiens, dans leur diversité, ont développé des modes de vie particuliers dans lesquels les pratiques économiques, fortement influencées par leur morale, ont joué un rôle majeur. Nous chercherons à éclaircir les modalités de financement de la mission et de la vie communautaire des chrétiens, mais aussi les formes institutionnelles de la gestion de ces aspects économiques ainsi que les formes de solidarité matérielle qui ont été développées par les premiers chrétiens. Dès le ministère de Jésus, une réflexion pratique sur le maniement des richesses a été menée et a produit une organisation économique particulière fortement marquée par un modèle communautaire. La portée d’un tel modèle dans les trois premiers siècles chrétiens doit être évaluée. Nous nous attachons avant tout aux aspects concrets de cette vie économique, pour en comprendre le fonctionnement. Notre étude se fonde essentiellement sur des sources littéraires chrétiennes, néotestamentaires et patristiques, mais aussi sur des sources archéologiques, épigraphiques ou papyrologiques lorsqu’elles sont disponibles. / Our dissertation aims to enlighten different aspects of the economic life of the Christian communities during the first three centuries. From Jesus to the end of the third century, Christians, in different ways, developed specific ways of life in which the economic practices played a key role. We will try to explain how the mission and the communal life of Christians were funded, but also what role played the ecclesiastical institutions in the use of the common fund. A very important part of our work will also consist in explaining the concrete practices of the Christians concerning the care for the poor in the community. The first Christian communities developed a thought about the economic life of a religious community as early as the preaching of Jesus and we have to try to understand better the meaning and the concrete consequences of these thoughts on their communal life, and the posterity of these practices. To investigate about the economic life of the first Christian communities, we will use most of all the New Testament and patristic texts, even if at some points archaeological, epigraphical and papyrological sources can be used to strengthen our analysis.

Cette thèse propose une analyse, par le prisme de l’imaginaire social, d’œuvres littéraires québécoises qui mettent en scène la vie économique, depuis la phase d’essor industriel qui marque l’après-guerre jusqu’aux années 1980. Conjuguant l’histoire culturelle et la sociocritique, nous étudions les représentations de la vie économique, leurs conditions de possibilité, de production et de circulation. Notre travail s’intéresse à la dimension idéologique et politique des classes populaires, des ouvriers et des ouvrières fictifs chez des auteurs marginaux (Jean-Jules Richard, Pierre Gélinas, Germain Archambault, Maurice Gagnon et Élisabeth Vonarburg) et d’autres plus connus (Claude Jasmin, Jacques Ferron, Jacques Renaud, Francine Noël). Tout comme la figure de l’écrivain, le personnage du travailleur est un « foyer normatif complexe » (Hamon, 1984). En croisant l’analyse de différentes productions culturelles avec la lecture approfondie de romans choisis, nous interrogeons le présumé désintérêt de la littérature québécoise envers les questions qui concernent la vie économique. Nous tentons d’abord de repenser les catégories de l’histoire littéraire, soit le réalisme, le régionalisme, le « documentaire » et le roman social. Une analyse du discours des écrivains et des critiques dans les périodiques révèle les différentes définitions du rôle social de la littérature et de l’écrivain qui circulent dans les années 1950. La réception contrastée des romans sociaux signale leur qualité littéraire parfois moyenne, mais un enthousiasme pour les représentations du « milieu ». Articulant histoire, politique et travail industriel, les romans de Pierre Gélinas et de Jean-Jules Richard offrent un point de vue informé par une sensibilité communiste sur les grèves ouvrières de l’époque. Dans leurs œuvres, tout comme dans celles publiées à la revue et aux Éditions Parti pris, les représentations des femmes proposent par leur complexité une perspective éclairante sur la vie économique. La figure du chauffeur de taxi, coureur des bois (et des rues) moderne, témoigne exemplairement de l’exploration de la marginalité et de la mobilité qu’on retrouve dans plusieurs parutions de la maison d’édition. Le dernier chapitre s’attache à la figure de la ménagère et à la question du travail ménager. En étudiant Maryse de Francine Noël et Le Silence de la Cité d’Élisabeth Vonarburg, nous réévaluons les présupposés selon lesquels le réalisme serait la forme privilégiée de la représentation économique. / This thesis proposes an analysis, through the prism of the imaginaire social, of literay works that represent economic life, from the industrial boom that marked the post-war period to the 1980s. Combining cultural history and sociocriticism, we study the representations of economic life, their conditions of possibility, production and circulation. Our work focuses in particular on the ideological and political dimension of the working classes and of fictitious workers among marginal authors (Jean-Jules Richard, Pierre Gélinas, Germain Archambault, Maurice Gagnon and Élisabeth Vonarburg) and others who are better known (Claude Jasmin, Jacques Ferron, Jacques Renaud, Francine Noël). As the figure of the writer, the worker is a “complex normative focus” (Hamon, 1984). By crossing the analysis of different cultural productions with the reading of specific novels, the thesis questions the supposed disinterest of Québec literature for economic life. We first attempt to rethink the categories and oppositions of literary history: realism, regionalism, “documentary” and the social novel. An analysis of the discourse of writers and critics in periodicals sheds light on the different definitions of the social role of literature and of the writer circulating in the 1950s discourse. The contrasting reception of social novels indicates the average literary quality of some of those literary works but a certain enthusiasm for social representations. Articulating history, politics and industrial work, the novels of Pierre Gélinas and Jean-Jules Richard offer a marginal point of view on the workers' strikes of the time informed by a communist sensibility. In their works, as in those published in the review and in Éditions Parti pris, the representations of women offer, by their complexity, a significant perspective on economic life. The exploration of marginality and mobility in the publishing house's publications creates the figure of the taxi driver, a modern-day coureur des bois. The last chapter focuses on the figure of the housewife and on the issue of housework. By studying Francine Noël's Maryse and Élisabeth Vonarburg's Le Silence de la Cité, we reassess the presupposition that realism is the preferred form of economic representation.

La faillite des entités juridiques a toujours fait partie de la vie économique globale. Depuis que l’échange commercial intracommunautaire existe le problème de la faillite se pose. L’Union Européenne essaie d’organiser uniformément la vie socio-économique de ses Etats membres, en particulier par la création et l’entrée en vigueur d’actes juridiques qui leur permettent d’agir dans cette réalité. De grands changements modifient la réalité socio-économique des Etats, notamment dans le domaine de la faillite. La réussite de l’Union Européenne consiste à s’adapter à ses changements en réglant de manière générale l’existence des entités juridiques de ses Etats membres en laissant aux droits nationaux leurs propres réglementations plus complexes. Ceci a permis de regrouper différents systèmes juridiques en leur imposant une réglementation générale commune. Le risque grandissant de faillite ou de redressement des entreprises fonctionnant dans plus d’un pays membre de l’Union Européenne (groupes de sociétés) a poussé le législateur à développer un droit de la faillite au niveau communautaire. Dans la présente thèse on analyse donc en profondeur le règlement (CE) nr 1346/2000 du Conseil du 29 mai 2000 relatif aux procédures d'insolvabilité, qui est le premier et unique acte juridique communautaire régissant de manière globale le thème de la faillite. Pourquoi analyser en parallèle le droit de la faillite en Pologne et en France ? Car la France est un des Etats fondateurs les plus importants de l’Union Européenne, la Pologne, elle, se trouve être le pays le plus important (en taille et en nombre d’habitants) des nouveaux Etats entrant dans l’Union Européenne en 2004. / Bankruptcy of legal entities has always been an element of global economy. The issue of insolvency has also been present since the beginning of intracommunity trade. The European Union has been trying to arrange the social and economic life of the Member States in a uniform manner, in particular by developing and implementing legislation supporting them operations in the reality. The social and economic reality of the Member States are subject to material changes, in particular with respect to bankruptcy. The success of the European Union consists in its ability to adapt to the changing environment by general regulations applicable to legal entities in the Member States, leaving more complex and detailed regulations to domestic regulations. As a result, varied legal systems were unified by imposing general Community regulations. The increasing risk of bankruptcy or reorganisation of enterprises functioning in more than one EU country (groups of companies) forced the legislator to develop bankruptcy law at the European level. This paper analyses the Council Regulation (EC) No. 1346/2000 of 29 May 2000 on insolvency proceedings which is the first and only EU legal act regulating the issue of bankruptcy in a general manner. Why should the bankruptcy laws in Poland and in France be analysed in parallel? Since France is one of the most important founder countries of the European Union and Poland is the largest country (in terms of its size and number of inhabitants) among the new members of the European Union that joined in 2004.