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Pohledávky a závazky ve světově uznávaných účetních systémech / Receivables and liabilities in generally accepted accounting systemsJíra, Zdeněk January 2009 (has links)
This master's thesis is focused on financial receivables and liabilities under IFRS. The first chapter characterizes financial receivables in IFRS and describes actual IASB projects in this area. The second chapter is devoted to factoring and derecognition theory, which was analyzed on various types of factoring receivables. The third chapter deals with financial instruments with characteristics of equity, where actual IASB project is presented. The fourth part is focused on fair value option of financial liabilities and exposure draft of Fair Value Measurement standard. The thesis is completed with practical analysis of financial instruments of foreign banks.
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El factoring internacional y sus determinantes en las PYMES agroexportadoras del Perú en el período 2010-2017 / The international factoring and their determinants in the agroexporting SMES of Perú in the period 2010-2017Collantes Arirama, Nicolás Leonardo, Granados Dueñas, Jerry Marcelo 06 June 2019 (has links)
La presente tesis realiza el análisis y evaluación de los determinantes del Factoring Internacional aplicado al sector Agropecuario y cómo contribuye en el financiamiento a corto plazo en el proceso de internacionalización de las Pymes Agroexportadoras del Perú.
En el primer capítulo se describirá el marco teórico de los temas básicos que abarca esta investigación científica. En el segundo capítulo se plantea la problemática, se establece la hipótesis general y las hipótesis específicas de la presente tesis, así como el objetivo principal, y los objetivos específicos.
En el tercer capítulo se desarrollará la metodología de trabajo, la cual explicará cómo será el alcance y diseño de la investigación, la operacionalización de las variables respecto a la población y tamaño de la muestra, los instrumentos metodológicos para el recojo de la investigación, que constará de una primera etapa cualitativa y una segunda etapa cuantitativa.
Seguidamente en el cuarto capítulo se desarrollará la aplicación principal mediante la herramienta cualitativa enfocada en las entrevistas a profundidad. Finalmente, para el quinto capítulo se analizarán los resultados cuantitativos, los cuales se interpretarán mediante un modelo de regresión lineal simple utilizando los programas econométricos de SPSS y Eviews a través de diferentes pruebas. / This thesis carries out the analysis and evaluation of the determinants of International Factoring applied to the agricultural sector and how it contributes to short-term financing in the process of internationalization of Agro-exporting SMEs in Metropolitan Lima.
In the first chapter, the theoretical framework of the basic topics covered by this scientific research will be described.
In the second chapter the problem is posed, the general hypothesis and the specific hypotheses of the present thesis are established, as well as the main objective and the specific objectives.
In the third chapter, the work methodology will be developed, which will include the scope and design of the research, the operalization of the variables with respect to the population and size of the sample, the methodological instruments for the collection of the research. Which will consist of a qualitative first stage and a second quantitative stage.
Then, in the fourth chapter, the main application will be developed through the qualitative tool focused on in-depth interviews. Finally, for the fifth chapter, the quantitative results will be analyzed, which will be interpreted through a simple linear regression model in the statistical programs of SPSS and Eviews through different tests. / Tesis
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Funtional composition and applications / Composição final e aplicaçõesMartins, Mayler Gama Alvarenga January 2012 (has links)
Este trabalho apresenta a composição funcional (CF) como um novo paradigma para realização da síntese lógica de blocos combinacionais. CF usa uma abordagem ascendente para sintetizar funções Booleanas, sendo capaz de avaliar os custos das funções intermediárias e explorando dessa forma um grande número de combinações diferentes de funções candidatas. Há vantagens interessantes quando comparado à abordagem descendente da decomposição funcional. CF apresenta grande flexibilidade para criar algoritmos com resultados ótimos ou subótimos para diferentes aplicações. A estratégia proposta apresenta bons resultados para síntese de funções Booleanas visando diferentes tecnologias. CF é baseado nos seguintes princípios: (1) representação de funções lógicas como um par ligado com representações funcional e estrutural; (2) o algoritmo começa de um conjunto de funções iniciais; (3) funções mais simples são associadas para criar funções mais complexas; (4) existe uma ordem parcial que permite o uso da programação dinâmica; (5) um conjunto de funções permitidas pode ser mantido para reduzir o tempo de execução/consumo de memória. Este trabalho apresenta algoritmos de composição funcional para fatoração Booleana, incluindo fatoração ótima, fatoração considerando o operador OU-exclusivo, computação de cadeias mínimas de decisão e síntese de funções considerando somente portas lógicas majoritárias e inversores. / This work presents functional composition (FC) as a new paradigm for combinational logic synthesis. FC is a bottom-up approach to synthesize Boolean functions, being able to evaluate the cost of intermediate sub-functions, exploring a larger number of different candidate combinations. These are interesting advantages when compared to the top-down behavior of functional decomposition. FC presents great flexibility to implement algorithms with optimal or suboptimal results for different applications. The proposed strategy presents good results for the synthesis of Boolean functions targeting different technologies. FC is based on the following principles: (1) the representation of logic functions is done by a bonded pair of functional and structural representations; (2) the algorithm starts from a set of initial functions; (3) simpler functions are associated to create more complex ones; (4) there is a partial order, enabling dynamic programming; (5) a set of allowed functions can be used in order to reduce execution time/memory consumption. This work presents functional composition algorithms for Boolean factoring, including optimal factoring, Boolean factoring considering the exclusive-OR operator, minimum decision chain computation and synthesis of functions considering only majority and inverter logic gates.
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The Effects of Using Invoice Factoring to Fund a Small BusinessSalaberrios, Ivan Justin 01 January 2016 (has links)
Small business owners often do not possess the financial literacy to implement invoice factoring to fund their business. Despite that lack of knowledge, an increasing number of small business owners are using invoice factoring as their primary source of funding. Guided by a systems thinking approach, the purpose of this exploratory multiple case study was to understand the effect of invoice factoring of 5 small business owners, 5 small business finance managers, and 5 factoring program managers, all of whom managed factoring programs and technical services companies with less than $3 million in annual revenues. Participants were located in 6 states with data collected through semi-structured Skype and telephone interviews. Data were analyzed according to the Krippendorff method. Member checking and transcript review established trustworthiness and credibility of interpretations. Three themes emerged from interviews: owner eligibility for traditional capital sources, profit margins, and third-party relationships. The small business owners were not eligible for traditional funding options. Factoring administrators and small business owners cited that companies with better profit margins implemented invoice factoring successfully. Finance managers mentioned that factoring companies acted as a third-party to the invoicing and collection processes. Social implications include a contribution to the advancement of small business success rates and to an entrepreneur's preparation to launch a business venture properly.
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Υλοποίηση της μεθόδου παραγοντοποίησης ακεραίων αριθμών number field sieve σε παράλληλο υπολογιστικό περιβάλλον / Implementation of the integer factorization algorithm number field sieve (NFS) on parallel computersΜπακογιάννης, Χρήστος 21 September 2010 (has links)
Η διείσδυση των υπολογιστών, τόσο στα σπίτια μας, όσο και κυρίως στις επιχειρήσεις, κατά τα τελευταία χρόνια, καθώς επίσης και ο συνεχώς αυξανόμενος ρυθμός χρήσης του διαδικτύου, έχουν καταστήσει την ανάγκη για ασφαλείς ηλεκτρονικές επικοινωνίες και συναλλαγές κάτι παραπάνω από επιτακτική. Ένα από τα κυρίαρχα, σήμερα, συστήματα ασφαλούς ανταλλαγής δεδομένων είναι ο αλγόριθμος RSA, η ασφάλεια του οποίου βασίζεται στο γεγονός ότι είναι πολύ δύσκολο να παραγοντοποιήσουμε έναν «μεγάλο» αριθμό στους πρώτους παράγοντές του. Ο RSA αλγόριθμος θεωρείται αρκετά ασφαλής, αν βέβαια χρησιμοποιούμε κατάλληλο, για τα σημερινά δεδομένα, μέγεθος κλειδιού. Παρόλα αυτά, σε περίπτωση που βρεθεί κάποιος αποδοτικός αλγόριθμος που να μπορεί σε «λογικό» χρόνο να παραγοντοποιήσει οποιονδήποτε μεγάλο ακέραιο, τότε αυτομάτως η ασφάλεια του αλγορίθμου αυτού έχει παραβιαστεί και θα πρέπει να στραφούμε σε εναλλακτικές μεθόδους προστασίας της πληροφορίας.
Ο πιο αποδοτικός σήμερα αλγόριθμος παραγοντοποίησης μεγάλων ακεραίων είναι ο Number Field Sieve. Η έρευνα που έχει γίνει πάνω σε αυτόν τον αλγόριθμο, έχει οδηγήσει σε σημαντική πρόοδο και έχει καταστήσει, πλέον, εφικτή την παραγοντοποίηση ακεραίων που υπό άλλες προϋποθέσεις θα απαιτούσε χιλιάδες χρόνια από cpu time σε supercomputers. Αν και ακόμη και σήμερα υπάρχουν αρκετά σημεία που θα μπορούσαν να βελτιωθούν στον αλγόριθμο, κάνοντάς τον ακόμη πιο αποδοτικό, ωστόσο η πολυπλοκότητά του αποτρέπει αρκετούς να ασχοληθούν με την βελτίωσή του. Με την εργασία αυτή θα προσπαθήσουμε αρχικά να διασαφηνίσουμε όλες τις πληροφορίες που απαιτούνται για την σωστή κατανόηση της λειτουργίας του αλγορίθμου. Θα γίνει λεπτομερής περιγραφή των διαφόρων βημάτων του αλγορίθμου και θα δοθεί αναλυτικό παράδειγμα παραγοντοποίησης. Τέλος, θα παρουσιαστεί η παράλληλη υλοποίησή του αλγορίθμου, η οποία μπορεί να εκτελεστεί τόσο σε supercomputer, όσο και σε cluster υπολογιστών που επικοινωνούν μεταξύ τους με χρήση του MPI. / The recent advances in computer science, in combination with the proliferation of computers in home and businesses and the explosive growth rate of the internet transactions, have increased the needs for secure electronic communications. One of the dominant systems of secure data transactions is the RSA algorithm. RSA’ s security relies on the fact that it is computationally difficult to factor a “large” integer into its component prime integers. RSA is considered secure as long as we use proper key length. However, if an efficient algorithm is developed that can factor any arbitrarily large integer in a “reasonable” amount of time, then the whole security of the algorithm will be broken, and we will have to use alternative methods to secure our systems.
Today, the fastest known method for factoring large integers is the General Number Field Sieve algorithm. Research and development of the algorithm has enabled the factorization of integers that were once thought to require thousands of years of CPU time to accomplish. While there are still many possible optimizations that could increase the algorithm’s efficiency, however the complexity of the algorithm prevents many researchers from attempting to improve it. In this master thesis we present the information needed to understand the principles upon which the algorithm is based. The discrete steps of the algorithm are described in full detail, as well as a detailed factorization example, in order to enlighten the way each step works. Finally a parallel implementation is presented, able to be executed on a supercomputer or a computer cluster, with the use of MPI.
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Read-polarity-once functions / Funções read-polarity-onceCallegaro, Vinicius January 2012 (has links)
Algoritmos exatos para fatoração estão limitados a funções Booleanas read-once, onde cada variável aparece uma vez na equação final. No entanto, estes algoritmos apresentam duas restrições principais: (1) eles não consideram funções Booleanas incompletamente especificadas, e (2) eles não são adequados para as funções binate. Para superar o primeiro inconveniente, é proposto um algoritmo que encontra equações read-once para funções Booleanas incompletamente especificadas, sempre que possível, é proposto. Com respeito à segunda limitação, é apresentada uma transformação de domínio que divide variáveis binate existentes em duas variáveis unate independentes. Tal transformação de domínio conduz a funções Booleanas incompletamente especificadas, que podem ser eficientemente fatoradas mediante a aplicação do algoritmo proposto. A combinação das duas contribuições dá resultados ótimos para uma nova classe de funções Booleanas chamada read-polarity-once, onde cada polaridade (positiva ou negativa) de uma variável aparece no máximo uma vez na forma fatorada da expressão Booleana. Resultados experimentais sobre circuitos ISCAS'85 mostrou que funções read-polarity-once são significativamente mais frequentes em circuitos reais quando comparado com a classe de funções read-once, a qual muitos trabalhos já foram dedicados na literatura. / Efficient exact factoring algorithms are limited to read-once functions, in which each variable appears once in the final Boolean equation. However, those algorithms present two main constraints: (1) they do not consider incompletely specified Boolean functions; and (2) they are not suitable for binate functions. To overcome the first drawback, it is proposed an algorithm that finds read-once formulas for incompletely specified Boolean functions, whenever possible. With respect to the second limitation, a domain transformation that splits existing binate variables into two independent unate variables is presented. Such domain transformation leads to incompletely specified Boolean functions, which can be efficiently factored by applying the proposed algorithm. The combination of both contributions gives optimal results for a novel broader class of Boolean functions named as read-polarity-once functions, where each polarity (positive or negative) of a variable appears at most once in the factored form. Experimental results over ISCAS'85 benchmark circuits have shown that read-polarityonce functions are significantly more frequent than read-once functions, for which many works have already been devoted in the literature.
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Funtional composition and applications / Composição final e aplicaçõesMartins, Mayler Gama Alvarenga January 2012 (has links)
Este trabalho apresenta a composição funcional (CF) como um novo paradigma para realização da síntese lógica de blocos combinacionais. CF usa uma abordagem ascendente para sintetizar funções Booleanas, sendo capaz de avaliar os custos das funções intermediárias e explorando dessa forma um grande número de combinações diferentes de funções candidatas. Há vantagens interessantes quando comparado à abordagem descendente da decomposição funcional. CF apresenta grande flexibilidade para criar algoritmos com resultados ótimos ou subótimos para diferentes aplicações. A estratégia proposta apresenta bons resultados para síntese de funções Booleanas visando diferentes tecnologias. CF é baseado nos seguintes princípios: (1) representação de funções lógicas como um par ligado com representações funcional e estrutural; (2) o algoritmo começa de um conjunto de funções iniciais; (3) funções mais simples são associadas para criar funções mais complexas; (4) existe uma ordem parcial que permite o uso da programação dinâmica; (5) um conjunto de funções permitidas pode ser mantido para reduzir o tempo de execução/consumo de memória. Este trabalho apresenta algoritmos de composição funcional para fatoração Booleana, incluindo fatoração ótima, fatoração considerando o operador OU-exclusivo, computação de cadeias mínimas de decisão e síntese de funções considerando somente portas lógicas majoritárias e inversores. / This work presents functional composition (FC) as a new paradigm for combinational logic synthesis. FC is a bottom-up approach to synthesize Boolean functions, being able to evaluate the cost of intermediate sub-functions, exploring a larger number of different candidate combinations. These are interesting advantages when compared to the top-down behavior of functional decomposition. FC presents great flexibility to implement algorithms with optimal or suboptimal results for different applications. The proposed strategy presents good results for the synthesis of Boolean functions targeting different technologies. FC is based on the following principles: (1) the representation of logic functions is done by a bonded pair of functional and structural representations; (2) the algorithm starts from a set of initial functions; (3) simpler functions are associated to create more complex ones; (4) there is a partial order, enabling dynamic programming; (5) a set of allowed functions can be used in order to reduce execution time/memory consumption. This work presents functional composition algorithms for Boolean factoring, including optimal factoring, Boolean factoring considering the exclusive-OR operator, minimum decision chain computation and synthesis of functions considering only majority and inverter logic gates.
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[en] SHOR S FACTORING ALGORITHM / [pt] O ALGORITMO DE FATORAÇÃO DE SHORROBERTO CINTRA MARTINS 05 November 2018 (has links)
[pt] A dissertação apresenta detalhadamente o algoritmo de fatoração de Shor, tanto em termos de sua execução passo a passo como mediante sua representação em forma de circuito, abordando aspectos tanto de sua parte clássica como de sua parte quântica. Inicialmente são apresentados aspectos de teoria dos números indispensáveis para a compreensão do algoritmo e em seguida são desenvolvidos conceitos e propriedades de mecânica quântica e de informação quântica pertinentes. Em atenção ao caráter eminentemente estocástico
do algoritmo realiza-se um estudo de sua fonte estocástica e demonstram-se os principais teoremas que embasam a avaliação de sua probabilidade de sucesso. Desenvolvem-se exemplos de simulação clássica do algoritmo. Finalmente, a eficiência do algoritmo de fatoração de Shor é comparada com a de algoritmos
clássicos. / [en] The dissertation presents in detail Shor s factoring algorithm, including its execution step by step and its representation in the form of a circuit, addressing aspects of both its classical and its quantum parts. Aspects of number theory indispensable to understand the algorithm are presented, followed by a development of concepts and properties of quantum mechanics and quantum information. Considering the eminently stochastic character of the algorithm, a study of its stochastic source is carried out and the main theorems that support the evaluation of its probability of success are proved. Examples of classical simulation of the algorithm are developed. Finally, the efficiency of Shor s factoring algorithm is compared with that of classical
algorithms.
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Funtional composition and applications / Composição final e aplicaçõesMartins, Mayler Gama Alvarenga January 2012 (has links)
Este trabalho apresenta a composição funcional (CF) como um novo paradigma para realização da síntese lógica de blocos combinacionais. CF usa uma abordagem ascendente para sintetizar funções Booleanas, sendo capaz de avaliar os custos das funções intermediárias e explorando dessa forma um grande número de combinações diferentes de funções candidatas. Há vantagens interessantes quando comparado à abordagem descendente da decomposição funcional. CF apresenta grande flexibilidade para criar algoritmos com resultados ótimos ou subótimos para diferentes aplicações. A estratégia proposta apresenta bons resultados para síntese de funções Booleanas visando diferentes tecnologias. CF é baseado nos seguintes princípios: (1) representação de funções lógicas como um par ligado com representações funcional e estrutural; (2) o algoritmo começa de um conjunto de funções iniciais; (3) funções mais simples são associadas para criar funções mais complexas; (4) existe uma ordem parcial que permite o uso da programação dinâmica; (5) um conjunto de funções permitidas pode ser mantido para reduzir o tempo de execução/consumo de memória. Este trabalho apresenta algoritmos de composição funcional para fatoração Booleana, incluindo fatoração ótima, fatoração considerando o operador OU-exclusivo, computação de cadeias mínimas de decisão e síntese de funções considerando somente portas lógicas majoritárias e inversores. / This work presents functional composition (FC) as a new paradigm for combinational logic synthesis. FC is a bottom-up approach to synthesize Boolean functions, being able to evaluate the cost of intermediate sub-functions, exploring a larger number of different candidate combinations. These are interesting advantages when compared to the top-down behavior of functional decomposition. FC presents great flexibility to implement algorithms with optimal or suboptimal results for different applications. The proposed strategy presents good results for the synthesis of Boolean functions targeting different technologies. FC is based on the following principles: (1) the representation of logic functions is done by a bonded pair of functional and structural representations; (2) the algorithm starts from a set of initial functions; (3) simpler functions are associated to create more complex ones; (4) there is a partial order, enabling dynamic programming; (5) a set of allowed functions can be used in order to reduce execution time/memory consumption. This work presents functional composition algorithms for Boolean factoring, including optimal factoring, Boolean factoring considering the exclusive-OR operator, minimum decision chain computation and synthesis of functions considering only majority and inverter logic gates.
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Read-polarity-once functions / Funções read-polarity-onceCallegaro, Vinicius January 2012 (has links)
Algoritmos exatos para fatoração estão limitados a funções Booleanas read-once, onde cada variável aparece uma vez na equação final. No entanto, estes algoritmos apresentam duas restrições principais: (1) eles não consideram funções Booleanas incompletamente especificadas, e (2) eles não são adequados para as funções binate. Para superar o primeiro inconveniente, é proposto um algoritmo que encontra equações read-once para funções Booleanas incompletamente especificadas, sempre que possível, é proposto. Com respeito à segunda limitação, é apresentada uma transformação de domínio que divide variáveis binate existentes em duas variáveis unate independentes. Tal transformação de domínio conduz a funções Booleanas incompletamente especificadas, que podem ser eficientemente fatoradas mediante a aplicação do algoritmo proposto. A combinação das duas contribuições dá resultados ótimos para uma nova classe de funções Booleanas chamada read-polarity-once, onde cada polaridade (positiva ou negativa) de uma variável aparece no máximo uma vez na forma fatorada da expressão Booleana. Resultados experimentais sobre circuitos ISCAS'85 mostrou que funções read-polarity-once são significativamente mais frequentes em circuitos reais quando comparado com a classe de funções read-once, a qual muitos trabalhos já foram dedicados na literatura. / Efficient exact factoring algorithms are limited to read-once functions, in which each variable appears once in the final Boolean equation. However, those algorithms present two main constraints: (1) they do not consider incompletely specified Boolean functions; and (2) they are not suitable for binate functions. To overcome the first drawback, it is proposed an algorithm that finds read-once formulas for incompletely specified Boolean functions, whenever possible. With respect to the second limitation, a domain transformation that splits existing binate variables into two independent unate variables is presented. Such domain transformation leads to incompletely specified Boolean functions, which can be efficiently factored by applying the proposed algorithm. The combination of both contributions gives optimal results for a novel broader class of Boolean functions named as read-polarity-once functions, where each polarity (positive or negative) of a variable appears at most once in the factored form. Experimental results over ISCAS'85 benchmark circuits have shown that read-polarityonce functions are significantly more frequent than read-once functions, for which many works have already been devoted in the literature.
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