Na presente tese utiliza-se o método dedutivo-comparativo para desenvolver um estudo do factoring, principalmente no Brasil e na Argentina, e uma análise da Convenção de Ottawa do UNIDROIT, que dispõe sobre o contrato de factoring internacional. Este estudo inicia-se com uma breve análise histórica do factoring e suas características gerais na Europa, nos Estados Unidos e na América Latina, sendo investigada ainda a etimologia da palavra factoring, o seu enquadramento como instituto e a sua estrutura e função. Em seguida, passa-se a analisar o factoring no Brasil em seus mais variados aspectos, tais como o processo histórico, a terminologia adotada, a legislação interna, enfatizando-se o contrato internacional e as figuras contratuais afins, como também abordando as sociedades de factoring e os seus volumes de operações. Por envolver um estudo comparativo, a pesquisa volta-se, em seguida, à análise desses variados aspectos do factoring em relação à Argentina. Analisa-se, também, a referida Convenção de Ottawa do UNIDROIT, as suas características, a influência de outras convenções internacionais, a participação do Brasil e da Argentina e, especialmente, o que dispõem os seus artigos. Em seguida são identificados os aspectos do contrato de factoring internacional que seriam harmonizados se o Brasil e a Argentina adotassem essa convenção, especialmente os seguintes: (a) adoção do termo factoring em vez de qualquer outro em língua portuguesa ou espanhola; (b) reconhecimento mútuo e expresso de que o factoring é importante para o desenvolvimento do comércio internacional; (c) adoção de uma moldura legal mínima dos direitos e obrigações das partes envolvidas na relação contratual, já que esses dois Estados não possuem lei específica regulamentando o contrato de factoring internacional; (d) consolidação das duas principais atividades do factoring internacional (cessão de créditos e prestação de serviços diversos); (e) consolidação do entendimento de que a cláusula pro soluto (sem direito de regresso contra o cliente faturizado) no contrato de factoring internacional é facultativa e não obrigatória; (f) flexibilização das formalidades do ato de notificação ao devedor impostas pelos artigos dos Códigos Civis brasileiro e argentino, que tratam da cessão de direitos; (g) indubitabilidade quanto à internacionalidade do contrato de factoring; (h) reconhecimento da cláusula de cessão global de créditos futuros no contrato de factoring internacional; (i) proibição da cláusula de não cessão (pactum de no cedendo); (j) consolidação do sistema de dois agentes (two factors system) no factoring internacional. Ao final, é demonstrado que se mostra necessário que Brasil e Argentina adiram à Convenção de Ottawa do UNIDROIT, como forma de se ter um direito uniforme aplicável ao contrato de factoring internacional e, por conseqüência, maior segurança jurídica na relação contratual, que poderá incentivar os pequenos e microempresários a se utilizarem desse instrumento para fomentar suas exportações. / In this thesis, it is used the deductive-comparative method to develop a study of factoring, mainly in Brazil and Argentina, and an analysis of the Ottawa Convention of UNIDROIT, that regulates the contract of international factoring. This study begins with a brief historical analysis of factoring and its general characteristics in Europe, the United States and Latin America, and even an investigation of the etymology of the word factoring, its framework as the institute and its structure and function. Then, factoring in Brazil in its most varied aspects, such as its historic process, the terminology adopted, the law are examined, emphasizing to the contract and international figures related contract, but also addressing companies, factoring and their volumes of transactions. By involving a comparative study, the search then back up the analysis of various aspects of factoring in reaction to Argentina. It is also analyzed the referred Ottawa Convention of UNIDROIT, its characteristics, the influence of other international conventions, the participation of Brazil and Argentina and, especially, their articles. Then aspects of the contract of international factoring that would be harmonized if Brazil and Argentina adopt this convention are identified, especially the following: (a) adoption of the term factoring instead any other in Portuguese or Spanish languages; (b) mutual recognition and expression that factoring is important for the development of international trade; (c) adoption of a minimum legal framework of rights and obligations of the parties involved in the contractual relationship since the two states have no specific law regulating the contract of international factoring; (d) consolidation of the two main activities of international factoring (assignment of receivables and provision of other services); (e) consolidation of understanding that the clause pro soluto (without right of recourse against the customer faturizado) in the international factoring is voluntary and not mandatory; (f) easing the formalities of the act of notification to the debtor imposed by the articles of the Brazilian and Argentinean Civil Codes, which deal with the assignment of rights; (g) leaving no doubts about the internationality of the factoring; (h) recognition of the clause of global assignment of future receivables in the international factoring; (i) ban of the non-assignment clause (pactum de no cedendo); (j) consolidation of the system of two agents (two factors system) in international factoring . In the end, it is shown that it is necessary the accession of Brazil and Argentina to the Ottawa Convention of UNIDROIT, as a way of having a uniform law applicable to the contract for international factoring and, consequently, greater legal security in the contractual relationship, which could encourage small and microentrepreneurs to use this instrument to promote their exports.

The aim of my thesis is to describe financing of work capital in company JIP -- Papírny Větřní, a.s. by tolling and factoring. In theoretical part will be presented different methods of financing, like internal and external sources. The specific example of financing of work capital in the company will be described in a practical part with some chosen ways mentioned in theoretical part. Based on the facts will be analyzed the advantages and disadvantages for company JIP -- Papírny Větřní, a.s. and its investor. There will be done also the analysis of impacts on cash flow of the company.

Large integer factoring problem is a difficult computing problem. The security of many public-key cryptograohy system depend on the large interger factoring problem. Dr. Guan implement ¡uThe Multiple Polynomail Quadratic Sieve Algorithm¡v and name the program ¡uGQS¡v. The program successfully factor RSA-130 interger in 2004. It can reduce the time of sieving that the MPQS algorithm retain the smooth number with one or two prime. But finally the size of factor basis is large. We use some of the prime retained by the MPQS algorithm to match with the smooth number and reduce the size of factor basis. And then we can reduce the time of factoring. In this paper, we implement our idea in a AIX server and the result of this paper can be a suggestion of the improvement of MPQS.

Thesis Abstract Banks have done factoring for 10 years and have always viewed the operation as a self-compensatory and low-risk sort-term loan. Hoever, banks have suffered great credit losses in cases such as Procomp, Ya-Hsin and Everskill in recent years, which have made banks adopt a more careful approach when dealing this kind of business. By collecting rules of factoring of some banks and making references to international practices, this research attemps to recognize alarming signs and builds a better warning system in the hope of reducing or avoiding potential Credit losses. This warning system does audits from different approaches such as 3 major transaction subjects of factoring, 4 risk aspects, and 6 operation processes. It also uses analytical double-checking mechanism to audit the accuracy and rationality of each transaction from both the seller and the buyer, thus greatly reduces risks by detecting fake transaction at earliest possible time. Key Words: Factoring, Dispute, Fake deal, Risk Management.

Bachelor-Arbeit Univ. St. Gallen, 2006.

Στην παρούσα Διπλωματική Εργασία θα ασχοληθούμε με το πασίγνωστο πρόβλημα της Παραγοντοποίησης Ακεραίων. Η προσέγγιση μας είναι από τη μεριά της Επιστήμης των Υπολογιστών και της Υπολογιστικής Πολυπλοκότητας. Προσπαθούμε να κατανοήσουμε γιατί η Παραγοντοποίηση Ακεραίων θεωρείται ένα υπολογιστικά δύσκολο πρόβλημα και να δούμε τις πρακτικές εφαρμογές και συνέπειες αυτής της θεώρησης. / In the present Diploma Thesis we are going to deal with the very well known problem of Integer-Factoring. Our approach is from the side of Computer Science and Computational Complexity. We are trying to understand why Integer-Factoring is widely considered as a hard problem to solve and see the practical applications of this consideration.

No description available.

Submitted by Camila Loscha (camila.loscha@uniceub.br) on 2016-05-06T19:42:47Z No. of bitstreams: 1 61001030.pdf: 1373059 bytes, checksum: 877d8f5205ffb8e4f8a0536d771a9216 (MD5) / Approved for entry into archive by Heres Pires (heres.pires@uniceub.br) on 2016-07-25T20:10:58Z (GMT) No. of bitstreams: 1 61001030.pdf: 1373059 bytes, checksum: 877d8f5205ffb8e4f8a0536d771a9216 (MD5) / Made available in DSpace on 2016-07-25T20:10:58Z (GMT). No. of bitstreams: 1 61001030.pdf: 1373059 bytes, checksum: 877d8f5205ffb8e4f8a0536d771a9216 (MD5) Previous issue date: 2016-05-06 / O contrato de factoring tem sido utilizado no Brasil por pequenas e médias empresas como uma alternativa para a obtenção de financiamento, na busca por alcançar capital de giro a viabilizar o desempenho de sua atividade comercial. Ocorre que a atividade de fomento mercantil não se encontra regulamentada por lei pelo ordenamento jurídico pátrio, ensejando, assim, que o assunto seja refletivo à luz de outras fontes do direito obrigacional. Nesse sentido, o direito de regresso do faturizador em face do faturizado no caso de inadimplência do devedor é uma questão que chama a atenção dos operadores do direito, mormente por se apresentar de maneira controvertida tanto na doutrina como na jurisprudência. Por outro lado, o tratamento do tema por outros sistemas jurídicos, além de facilitar a compreensão acerca da operacionalização do negócio jurídico, revela uma tendência do faturizado em garantir contratualmente a solvência do crédito. As características e peculiaridades do contrato devem, pois, ser analisadas com o intuito de identificar se o exercício do direito de regresso é compatível com a natureza jurídica do factoring ou se possui força de comprometer a finalidade social para a qual foi pensado. / http://repositorio.uniceub.br/retrieve/22965/61001030.pdf

This master’s thesis introduces factoring as a possibility of financing business activities. It describes factoring as a form of finance business transactions, analyses selected company and proposes improvement its finance situation by means of factoring. And then master’s thesis compares financing by means of bank overdraft, which used selected company before, with financing by means of factoring, of purpose to use given finance.

This master’s thesis introduces factoring as a possibility of financing business activities. It describes factoring as a form of finance business transactions, analyses selected company and proposes improvement its finance situation by means of factoring. And then master’s thesis compares financing by means of bank overdraft, which used selected company before, with financing by means of factoring, of purpose to use given finance.