É cada vez maior o número de empresas procurando diferenciais competitivos para atrair novos clientes. Um destes diferenciais é o desenvolvimento de novos produtos. As quantidades de recursos destinadas a esta atividade são, portanto, cada vez mais elevados. Diante disto, procurou-se discutir neste trabalho, o tratamento dado aos gastos com a pesquisa e desenvolvimento de novos produtos. Partindo-se de que, a forma dispensada a estes gastos pela contabilidade financeira não satisfaz as necessidades dos gestores, este estudo contribui para a formulação de um modelo de apuração de resultado para esta atividade, gerando informações que possam dar subsídios ao processo de gestão, fornecendo ao gestor uma mensuração mais adequada destes valores. O modelo apresentado, utilizando os conceitos da Gestão Econômica, evidencia a contribuição de cada área e atividade para o resultado global da empresa, atingindo assim o seu real valor econômico, destacando o processo de eficácia no desenvolvimento de produtos e estabelecendo requisitos para o modelo de apoio aos gestores na tomada de decisão. A aplicabilidade dos conceitos apresentados é demonstrada com o desenvolvimento de um exemplo hipotético, com a ocorrência de vários eventos relacionados à pesquisa e desenvolvimento de novos produtos. / The number of companies that are looking for competitione differential to attract new customers is increasing. One of these differentials is the development of new products. The amount of resources addressed to this activities are becoming higher and higher. So, this work tries to discuss the treatment given to the expenses with the research and development of new products. Since the way addressed to these expenses by the financial accounting doesn?t satisfy the necessities of the managers, this study contributes to the formulation of a cleasing model of results to this activity, producing information that can subsidize the process of management, giving to the manager a suitable mensuration of these values. The model presented, making use of the concepts of the Economic Management displays a contribution of each area and activity for the global result of the company, and thus, reaches its real economic value and outstands the process of efficacy in the development of the products and establishing condition for a prop model to the manager when they need to take a decision. The applicability of the concepts presented is demonstrate with the development of on hypothetical exemples with the happining of several events related with a research and development of new products.

É cada vez maior o número de empresas procurando diferenciais competitivos para atrair novos clientes. Um destes diferenciais é o desenvolvimento de novos produtos. As quantidades de recursos destinadas a esta atividade são, portanto, cada vez mais elevados. Diante disto, procurou-se discutir neste trabalho, o tratamento dado aos gastos com a pesquisa e desenvolvimento de novos produtos. Partindo-se de que, a forma dispensada a estes gastos pela contabilidade financeira não satisfaz as necessidades dos gestores, este estudo contribui para a formulação de um modelo de apuração de resultado para esta atividade, gerando informações que possam dar subsídios ao processo de gestão, fornecendo ao gestor uma mensuração mais adequada destes valores. O modelo apresentado, utilizando os conceitos da Gestão Econômica, evidencia a contribuição de cada área e atividade para o resultado global da empresa, atingindo assim o seu real valor econômico, destacando o processo de eficácia no desenvolvimento de produtos e estabelecendo requisitos para o modelo de apoio aos gestores na tomada de decisão. A aplicabilidade dos conceitos apresentados é demonstrada com o desenvolvimento de um exemplo hipotético, com a ocorrência de vários eventos relacionados à pesquisa e desenvolvimento de novos produtos. / The number of companies that are looking for competitione differential to attract new customers is increasing. One of these differentials is the development of new products. The amount of resources addressed to this activities are becoming higher and higher. So, this work tries to discuss the treatment given to the expenses with the research and development of new products. Since the way addressed to these expenses by the financial accounting doesn?t satisfy the necessities of the managers, this study contributes to the formulation of a cleasing model of results to this activity, producing information that can subsidize the process of management, giving to the manager a suitable mensuration of these values. The model presented, making use of the concepts of the Economic Management displays a contribution of each area and activity for the global result of the company, and thus, reaches its real economic value and outstands the process of efficacy in the development of the products and establishing condition for a prop model to the manager when they need to take a decision. The applicability of the concepts presented is demonstrate with the development of on hypothetical exemples with the happining of several events related with a research and development of new products.

This master thesis deals with management of municipality property municipality Stará Turá in the years 2013 - 2018. The theoretical part defines the territorial self-government in the Slovak republic, as well as management of the municipality, budget revenues and budget expenditures and municipality property. The analytical part contains basic information about the village Stará Turá, analysis and subsequent management of municipality property in the years. The last part deals with the possible utilization of the economic result for improvement of the municipality of Stará Turá.

This study examines the design and implementation of Common Task Assessment as a Grade 9 summative assessment specifically of Economic Management Sciences. The main focus is on understanding how the quality of the design and implementation thereof at Sedibeng-West and Sedibeng-East schools are managed. The research was undertaken in response to the researcher’s personal observation and experience of how educators were struggling to implement Common Task Assessment, due to lack of resources and the challenges they faced in implementing new policies introduced by the Department of Education. From an international perspective, the literature reveals that Common Task Assessment is problematic in other countries as well, so it is not abnormal to discover similar problems emerging at South African schools during implementation. This thesis presents an overview of the relevant literature which was studied in order to validate the research problem: gaining a perspective on how the design and the implementation of Common Task Assessment concerning the Economic Management Sciences are presently managed at Sedibeng-East and Sedibeng-West schools. Attention was focused on aspects such as the conceptual framework on which the study was grounded, namely that there is a very specific societal relationship within a school which should be honoured at all times. The research paradigm was based on a positivist and post positivist worldview and the empirical investigation comprised of quantitative research, combined with a small dimension of qualitative research. The strategy of inquiry was non-experimental, descriptive survey research carried out with the participation of on Grade 11 learners who had completed the Common Task Assessment of Economic Management Sciences in 2009 and Grade 9 educators who teach this subject. Two structured questionnaires (one for learners and the other for educators) were used, consisting of Likert scale and open-ended questions. Key issues were identified, bolstering strengths and combatting weaknesses in managing the design and implementation of school-based assessment.Educators and learners‟ data revealed far-reaching implications for Common Task Assessment, which should be taken into consideration in order to improve this type of assessment instrument. In everything ethical principles were strictly adhered to. The results from the data analyses were organized into themes concerning the design of Common Task Assessment, as well as the implementation and management thereof. Challenges put forward by learner participants, as well as those put forward by educators, received prominence and the urgency of training educators in the implementation of school-based assessment was accentuated. Findings made from the literature study were compared with those which emerged from the questionnaires, simplifying the task of highlighting the contributions of the study to the theory and the practice of managing school-based assessment and the logic of the recommendations. The thesis suggests numerous guidelines toward a management intervention plan to improve the quality of the design and implementation of school-based assessment. These guidelines were compiled in line with the aims and principles of the New Curriculum Statement (CAPS). The main thrust of the research is therefore not the negative aspects which were identified, but the positive assurance that managing school-based assessment professionally while keeping it CAPS relevant, is not an insurmountable task. / "PhD awarded posthumously."--p.22, Autumn Graduation Ceremony, North-West University, Vaal Triangle Campus, 2013

- Legal regulation of economic management including book- keeping of the association of unit owners The thesis aims to provide summary of legal rules regulating the economic management of the association of unit owners (hereinafter referred to as "association"). Economic management, the key term, is treated in a very broad sense, i.e. including legal regulations addressing related areas of accounting, salaries and taxes. Comparison of former and current legal regulation lies in the focus of the thesis, also included is an assessment of practical impacts of changes induced by recent private law recodification. The thesis also brings quite a few practical examples, showing application of both former and current legal regulation. The thesis comprises seven chapters. The first, prologue chapter, presents the object and goal of the thesis. The second chapter presents definitions of general legal terms used in the area of joint ownership of dwellings. The general term economic management of the association is also presented here as comprising two separate areas, those areas being assets management and cash management. The third chapter deals with association's assets management, focusing on administration of entrusted assets, i.e. of the land plots and common elements of the building. Also presented in...

Este trabalho teve como objetivo identificar e inventariar as similaridades e as discrepâncias entre a Microeconomia e a Contabilidade Gerencial em relação à gestão e à mensuração de custos de entidades individuais. Estudos anteriores dessa natureza se limitaram à Teoria Neoclássica da Firma comparativamente à Contabilidade Societária. Este estudo modifica este padrão de comparação. Para suprir lacunas da Teoria Neoclássica da Firma, outros três referenciais teóricos da Microeconomia foram adicionados: a Organização Industrial (em relação à Gestão Estratégica de Custos), a Economia dos Custos de Transação (em relação ao Custeio Baseado em Atividades) e a Teoria Behaviorista (contraponto da Teoria Neoclássica para diferenciar entre métodos de custeio). A Contabilidade Gerencial é a referência para conceituar custos contábeis bem como servir de base para as comparações restantes. A metodologia empregada foi a da pesquisa bibliográfica, seguida de um processo de reflexão crítica, e se baseou nas literaturas da Economia e da Contabilidade Gerencial. Como resultado ficou demonstrado que, no plano teórico, a Contabilidade Gerencial é consistente com as teorias econômicas, o que explica as semelhanças, mas a recíproca não pôde ser confirmada nem rejeitada. Verificou-se também que, analogamente à Microeconomia, a Contabilidade Gerencial é composta por várias linhas de pesquisa; consequentemente, comparações absolutas se arriscam a conclusões improcedentes, como, por exemplo, afirmar que o custo contábil seria menos relevante que o econômico, embora a Contabilidade Gerencial ofereça alternativas para aproximar um do outro. O foco analítico provoca divergências: a Microeconomia leva vantagem em desenvolver modelos de custos endogenamente determinados, porém a Contabilidade Gerencial é mais hábil em pormenorizar determinantes de custos e entidades objeto de custeio. Essa habilidade torna factível, por exemplo, a mensuração dos custos de transação pela Contabilidade Gerencial, através do Custeio Baseado em Atividades. Isso sugere que a Contabilidade Gerencial pode influenciar a pesquisa em Microeconomia e vice-versa. Logo, investigar o impacto da Contabilidade Gerencial sobre o desenvolvimento da Microeconomia é uma das questões sugeridas para as pesquisas futuras. / The objective of this study was to identify and to inventory the similarities and discrepancies between Microeconomics and Management Accounting in relation to cost management and measurement of individual entities. Previous studies of this nature have limited itself to only Neoclassical Theory of the Firm comparatively to Financial Accounting. This study changes this comparison pattern. In order to fulfill Neoclassical Theory of the Firm blanks, other three microeconomic theoretical references were added: Industrial Organization (in relation to Strategic Cost Management), Transaction Cost Economics (in relation to Activity Based Management) and Behavioral Theory (Neoclassical Theory of the Firm counterweight to distinguish among costing methods). Management Accounting is the reference to define accounting costs as well as to serve as the basis for the remaining comparisons. The methodology employed was that of a bibliographical research, followed by a critical reflective procedure, and was based on Economics and Management Accounting literatures. As a result, it was demonstrated that, on theoretical sphere, Management Accounting is consistent with economic theories, what explains similarities, but the reciprocal assertion couldnt be confirmed nor rejected. It was also verified that, analogously as Microeconomics, Management Accounting is composed by several research lines; consequently, absolute comparisons risk bring about flawed conclusions as, for example, to state that accounting cost would be less relevant than economic one, although Management Accounting offers alternatives to approximate the former to the latter. The analytical focus causes divergences: Microeconomics has advantages in developing endogenously determined cost models, however Management Accounting is more skillful in specifying cost determinants and cost object entities. This skill makes plausible, for example, transaction costs measurement by Management Accounting, throughout Activity Based Costing. This suggests Management Accounting may influence Microeconomic research and vice-versa. Thus, investigate Management Accounting impact over Microeconomics development is one of suggested questions for future researches.

A velocidade necessária de resposta das empresas na busca de vantagens competitivas pede estruturas rápidas e decisões descentralizadas, reunindo várias pessoas, áreas e unidades de negócios que interagem e trocam competências. Neste ambiente de decisão, o tratamento da atuação do gestor, de forma individual, começa a perder cada vez mais sentido. Estabelece-se, então, a preocupação com a visão do corpo de gestores, representada pela visão estratégica, que traz à tona, no momento da decisão, as considerações necessárias à decisão otimizadora, além de incentivá-lo na diligência pela postura e comportamento desejado. Neste ambiente, o aprendizado organizacional em torno das estratégias torna-se fundamental na geração de capital intelectual relacionado a este nível do negócio. Tendo como base conceitual o modelo de gestão econômica - GECON - com seus modelos de mensuração econômica, a inclusão de um sistema de apoio ao processo decisório permite a gestão dos contextos estratégicos da empresa, criando uma visão estratégica que completa e interage com a visão econômica da mesma. / The necessary reply speed from enterprises searching competitive advantages requires fast structures and decentralized decisions, gathering several people, areas and business units that interact and exchange competence. In this decision environment, the manager\'s acting treatment individually starts losing sense more and more. It is, then, established the preocupation with view of the manager\'s corpus represented by the strategic view, which brings about, in the moment of the decision, the necessary considerations to the optimizing decision, besides, it motivates the corpus on the diligence by the posture and desired behavior. In this environment the organizational learning around the strategies becomes fundamental providing intellectual capital related to this level of business. Having as a conceptual basis the economical management model, - GECON - with its economical measuring models, the inclusion of a supporting system to the decision process allows the management of the strategic contexts of the enterprise, creating a strategic view that completes and interacts with its economical view.

Previous research has not specified the puzzling occurrence of the low prevalence of natural resource management (NRM) in intrastate peace- and ceasefire agreements. The purpose of this thesis is to address this gap by applying the theoretical perspectives on high natural resource abundance. High natural resource abundance produces conditions for poor economic management, which may serve as a possible explanation of the low prevalence of NRM. The result of the study indicates a negative correlation between high natural resource abundance and an inclusion of NRM in intrastate peace- and ceasefire agreements. Thus, the hypothesis “If a high level of natural resource abundance exits, there is a lower probability of an inclusion of NRM in intrastate peace- and ceasefire agreements” is upheld. Since the assumptions of the theories do appear to hold, the thesis offers findings that further our understanding of the low prevalence of NRM in intrastate peace- and ceasefire agreements.

This study examines the design and implementation of Common Task Assessment as a Grade 9 summative assessment specifically of Economic Management Sciences. The main focus is on understanding how the quality of the design and implementation thereof at Sedibeng-West and Sedibeng-East schools are managed. The research was undertaken in response to the researcher’s personal observation and experience of how educators were struggling to implement Common Task Assessment, due to lack of resources and the challenges they faced in implementing new policies introduced by the Department of Education. From an international perspective, the literature reveals that Common Task Assessment is problematic in other countries as well, so it is not abnormal to discover similar problems emerging at South African schools during implementation. This thesis presents an overview of the relevant literature which was studied in order to validate the research problem: gaining a perspective on how the design and the implementation of Common Task Assessment concerning the Economic Management Sciences are presently managed at Sedibeng-East and Sedibeng-West schools. Attention was focused on aspects such as the conceptual framework on which the study was grounded, namely that there is a very specific societal relationship within a school which should be honoured at all times. The research paradigm was based on a positivist and post positivist worldview and the empirical investigation comprised of quantitative research, combined with a small dimension of qualitative research. The strategy of inquiry was non-experimental, descriptive survey research carried out with the participation of on Grade 11 learners who had completed the Common Task Assessment of Economic Management Sciences in 2009 and Grade 9 educators who teach this subject. Two structured questionnaires (one for learners and the other for educators) were used, consisting of Likert scale and open-ended questions. Key issues were identified, bolstering strengths and combatting weaknesses in managing the design and implementation of school-based assessment.Educators and learners‟ data revealed far-reaching implications for Common Task Assessment, which should be taken into consideration in order to improve this type of assessment instrument. In everything ethical principles were strictly adhered to. The results from the data analyses were organized into themes concerning the design of Common Task Assessment, as well as the implementation and management thereof. Challenges put forward by learner participants, as well as those put forward by educators, received prominence and the urgency of training educators in the implementation of school-based assessment was accentuated. Findings made from the literature study were compared with those which emerged from the questionnaires, simplifying the task of highlighting the contributions of the study to the theory and the practice of managing school-based assessment and the logic of the recommendations. The thesis suggests numerous guidelines toward a management intervention plan to improve the quality of the design and implementation of school-based assessment. These guidelines were compiled in line with the aims and principles of the New Curriculum Statement (CAPS). The main thrust of the research is therefore not the negative aspects which were identified, but the positive assurance that managing school-based assessment professionally while keeping it CAPS relevant, is not an insurmountable task. / "PhD awarded posthumously."--p.22, Autumn Graduation Ceremony, North-West University, Vaal Triangle Campus, 2013

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