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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

Dokazování v civilním řízení (vybrané otázky) / Evidence in civil proceedings (selected problems)

Zezulka, Ondřej January 2015 (has links)
The object of this master's degree thesis is to present a view of the evidence in civil proceedings. The document concerns the process of evidencing from both theoretical and practical point of view as it provides factual and material information which is crucial for the meritory decision of a court. The thesis is divided into three main chapters. There is also an introductory part situated in the very beginning of the paper which concerns the main reasons why the author chose this particular topic and describes overall importance for society. Furthermore, the thesis is ammended by a conclusion at the end of the paper. It comprises a subjective evaluation of the current legal basis and proposes possibilities of improvement of the Czech Civil Procedure Code. The first chapter focuses on the general description of the process of evidencing. It provides a legal definition of the concept of evidencing in connection with an explanation of other basic terms such as the subject of evidence, principles of evidence, a legal concentration etc. The role of the court, its main tasks and the level of maximum permitted initiative in civil proceedings are also taken into account. The second chapter concentrates on procedural obligations of the parties to litigation. Legislature imposes a certain procedural...
2

Custom as a source of supranational internet commerce law

Polanski, Paul Przemyslaw January 2003 (has links) (PDF)
The Internet has changed the world. Its impact on the global society has been enormous, redefining almost every aspect of our life. It has also added a new quality to traditional commerce that in many instances has drastically transformed the way companies and individuals trade. However, electronic commerce is not a legally safe environment, as there exists a regulatory gap that introduces uncertainty surrounding rights and obligations in cyberspace. This may result in unexpected outcomes for e-commerce participants involved in litigation.
3

Custom as a source of supranational internet commerce law

Polanski, Paul Przemyslaw January 2003 (has links) (PDF)
The Internet has changed the world. Its impact on the global society has been enormous, redefining almost every aspect of our life. It has also added a new quality to traditional commerce that in many instances has drastically transformed the way companies and individuals trade. However, electronic commerce is not a legally safe environment, as there exists a regulatory gap that introduces uncertainty surrounding rights and obligations in cyberspace. This may result in unexpected outcomes for e-commerce participants involved in litigation.
4

Estudo sobre o nível de aderência à NBC T 10.19 de entidades beneficentes de assistência social, mantenedoras de instituições de ensino superior no Estado do Rio Grande do Sul: um enfoque na evidenciação contábil

Collatto, Dalila Cisco 22 September 2006 (has links)
Made available in DSpace on 2015-03-05T19:12:38Z (GMT). No. of bitstreams: 0 Previous issue date: 22 / Nenhuma / As Normas Brasileiras de Contabilidade orientam as instituições sem fins lucrativos a publicarem suas demonstrações contábeis, bem como a complementarem as informações em notas explicativas. Tendo por base esse fato, desenvolveu-se esse estudo que objetivou comprovar o nível de aderência às normas contábeis e às regulamentações específicas da filantropia e do ensino superior por parte das Entidades Beneficentes de Assistência Social - EBAS que atuam na educação superior no Estado do Rio Grande do Sul. O estudo foi realizado por meio da pesquisa exploratória, pois visou proporcionar melhor compreensão do tema estudado. Para tanto, os dados necessários para análise foram coletados nas publicações das demonstrações contábeis do exercício de 2004 e tabulados visando a identificar a evidenciação obrigatória e o número de itens de evidenciação, em conformidade com o item 10.19.3.3 da NBC T 10.19, configurando também uma pesquisa documental. Após a análise dos dados, concluiu-se que: (a) a evidenciação de natureza o / The Brazilian Accounting Standards suggest that non profit making organizations should publish their account figures and complement these with information in explanatory notes. Working from this fact this study has been developed with the objective of demonstrating the degree of compliance to the accounting standards and the specific regulations concerning philanthropy and higher education of the Social Welfare Providing Entities (Entidades Beneficentes de Assistência Social) - EBAS that are active in higher education in the state of Rio Grande do Sul. The study required exploratory research, given that its goal was to provide a better understanding of the subject studied. To this end the data required for analysis was collected from the published accounting figures for the year 2004 and tabulated with the intent of identifying the obligatory evidencing conforming to item 10.19.3.3 of the Brazilian Accounting Standards T 10.19, which also constituted documentary research. After the analysis of the data it was
5

Métrica de desempenho operacional: um estudo do EBITDA no gerenciamento de segmentos / Operating performance metric: a study of EBITDA in managing segments.

Claudia Marchioti Nicolau dos Reis 20 February 2014 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O objetivo deste trabalho é analisar as práticas de divulgação do EBITDA como métrica de desempenho operacional no gerenciamento de segmentos, no período de 2010 a 2012. Trata-se de um estudo descritivo com abordagem qualitativa e quantitativa dos dados realizada por meio da Análise de Conteúdo das Notas Explicativas e do Relatório da Administração. A amostra objetiva é composta por 260 empresas com situação ativa na BM&FBOVESPA em 2013 e distribuídas entre 20 setores da economia. O ano inicial de pesquisa foi determinado pelo fato de ser o primeiro ano da obrigatoriedade de divulgação das Informações por Segmento conforme o pronunciamento técnico do CPC 22. Inicialmente, foram analisadas 780 notas explicativas. Em seguida, a partir da investigação das divulgações das Informações por Segmento pelo CPC 22 em notas explicativas a amostra de trabalho foi constituída por 185; 198 e 203 entidades, respectivamente, em 2010, 2011 e 2012. Deste modo, foram observados nesses três anos 586 relatórios da administração. Os resultados desta pesquisa demonstram que as práticas de divulgação do EBITDA com métrica de desempenho operacional no gerenciamento de Segmentos possui uma representatividade de evidenciação entre os relatórios financeiros de 18%; 16% e 17% respectivamente em 2010, 2011 e 2012. O relatório financeiro com maior participação na divulgação do EBITDA no gerenciamento de negócios foi o Relatório da Administração com 11% em 2010, 10% em 2011 e 11% em 2012. Conclui-se que, em média, 83% das companhias abertas brasileiras não utilizaram o EBITDA como métrica de desempenho operacional no gerenciamento dos segmentos no período de 2010 a 2012. / The aim of this study is to analyze the practices of disclosure of EBITDA as operating performance metric threads management, during the period from 2010 to 2012. This is a descriptive study, with qualitative and quantitative data approach, carried out through the analysis of content of the explanatory notes and the management report. The objective sample consists of 260 companies with active situation at BM&FBOVESPA in 2013 and distributed among 20 sectors of the economy. The initial year of research was determined by the fact of being the first year of mandatory disclosure of Information by segment as the CPC technical pronouncement n 22. Initially, 780 explanatory notes were analyzed. Then, from the investigation of disclosures of information by segment by the CPC 22 in explanatory notes, the working sample was made up of 185, 198 and 203 entities, respectively, in 2010, 2011 and 2012. In this way, were observed in those three years, 586 administration reports. The results of this research show that the practices of disclosure of EBITDA as operating performance metrics in managing threads have a representativeness of evidencing between financial reports 18%, 16% and 17% respectively in 2010, 2011 and 2012. The financial report with greater involvement in the disclosure of EBITDA in business management was the management report with 11% in 2010, 10% in 2011 and 11% in 2012. It is concluded that, on average, 83% of Brazilian listed companies did not use EBITDA as operating performance metric in the management of the segments during the period from 2010 to 2012.
6

Métrica de desempenho operacional: um estudo do EBITDA no gerenciamento de segmentos / Operating performance metric: a study of EBITDA in managing segments.

Claudia Marchioti Nicolau dos Reis 20 February 2014 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O objetivo deste trabalho é analisar as práticas de divulgação do EBITDA como métrica de desempenho operacional no gerenciamento de segmentos, no período de 2010 a 2012. Trata-se de um estudo descritivo com abordagem qualitativa e quantitativa dos dados realizada por meio da Análise de Conteúdo das Notas Explicativas e do Relatório da Administração. A amostra objetiva é composta por 260 empresas com situação ativa na BM&FBOVESPA em 2013 e distribuídas entre 20 setores da economia. O ano inicial de pesquisa foi determinado pelo fato de ser o primeiro ano da obrigatoriedade de divulgação das Informações por Segmento conforme o pronunciamento técnico do CPC 22. Inicialmente, foram analisadas 780 notas explicativas. Em seguida, a partir da investigação das divulgações das Informações por Segmento pelo CPC 22 em notas explicativas a amostra de trabalho foi constituída por 185; 198 e 203 entidades, respectivamente, em 2010, 2011 e 2012. Deste modo, foram observados nesses três anos 586 relatórios da administração. Os resultados desta pesquisa demonstram que as práticas de divulgação do EBITDA com métrica de desempenho operacional no gerenciamento de Segmentos possui uma representatividade de evidenciação entre os relatórios financeiros de 18%; 16% e 17% respectivamente em 2010, 2011 e 2012. O relatório financeiro com maior participação na divulgação do EBITDA no gerenciamento de negócios foi o Relatório da Administração com 11% em 2010, 10% em 2011 e 11% em 2012. Conclui-se que, em média, 83% das companhias abertas brasileiras não utilizaram o EBITDA como métrica de desempenho operacional no gerenciamento dos segmentos no período de 2010 a 2012. / The aim of this study is to analyze the practices of disclosure of EBITDA as operating performance metric threads management, during the period from 2010 to 2012. This is a descriptive study, with qualitative and quantitative data approach, carried out through the analysis of content of the explanatory notes and the management report. The objective sample consists of 260 companies with active situation at BM&FBOVESPA in 2013 and distributed among 20 sectors of the economy. The initial year of research was determined by the fact of being the first year of mandatory disclosure of Information by segment as the CPC technical pronouncement n 22. Initially, 780 explanatory notes were analyzed. Then, from the investigation of disclosures of information by segment by the CPC 22 in explanatory notes, the working sample was made up of 185, 198 and 203 entities, respectively, in 2010, 2011 and 2012. In this way, were observed in those three years, 586 administration reports. The results of this research show that the practices of disclosure of EBITDA as operating performance metrics in managing threads have a representativeness of evidencing between financial reports 18%, 16% and 17% respectively in 2010, 2011 and 2012. The financial report with greater involvement in the disclosure of EBITDA in business management was the management report with 11% in 2010, 10% in 2011 and 11% in 2012. It is concluded that, on average, 83% of Brazilian listed companies did not use EBITDA as operating performance metric in the management of the segments during the period from 2010 to 2012.

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