Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-06-04T00:00:44Z No. of bitstreams: 1 DaianeAlvesDosSantos_DISSERT.pdf: 1813161 bytes, checksum: e5c706d3daa94ed9aa2f3dbfc6df4854 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-06-07T22:42:13Z (GMT) No. of bitstreams: 1 DaianeAlvesDosSantos_DISSERT.pdf: 1813161 bytes, checksum: e5c706d3daa94ed9aa2f3dbfc6df4854 (MD5) / Made available in DSpace on 2016-06-07T22:42:13Z (GMT). No. of bitstreams: 1 DaianeAlvesDosSantos_DISSERT.pdf: 1813161 bytes, checksum: e5c706d3daa94ed9aa2f3dbfc6df4854 (MD5) Previous issue date: 2014-10-27 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / As Institui??es de Ensino Superior Privadas est?o inseridas em um mercado no qual a competitividade ? um fator determinante para a perman?ncia. Para manterem-se competitivas, as IES precisam ter estrat?gias claras, sobretudo, para atender aos seus principais clientes, os alunos, no que se refere ?s suas expectativas quanto ? qualidade da IES. O presente estudo tem como objetivo geral avaliar as institui??es de ensino superior privadas da cidade do Natal/RN, quanto ?s estrat?gias adotadas para permanecerem no mercado, tendo como base a percep??o de qualidade dos discentes. Para conduzir esta pesquisa, desenvolveu-se em duas IES privadas da cidade do Natal, por meio da aplica??o de um survey explorat?rio para a coleta de dados com o uso do instrumento do question?rio para ser aplicado nos discentes, sendo direcionado aos alunos do ?ltimo ano dos cursos de Administra??o, Ci?ncias Cont?beis e Direito. Esse instrumento de pesquisa aborda aspectos relevantes para mapear as dimens?es: (1) ensino, caracteriza as perspectivas relacionadas aos m?todos e instrumentos de ensino; (2) professores, especifica os atributos de qualidade relacionados aos professores; (3) estrutura f?sica, descreve o ambiente das IES; (4) servi?os, avalia os processos que atribuem qualidade ?s IES; e, (5) intang?veis, relaciona os aspectos cotidianos com a satisfa??o dos estudantes. Os resultados foram analisados por meio de t?cnicas de estat?stica descritiva com o uso da ferramenta Statistical Package for the Social Sciences (SPSS). A primeira etapa dos resultados caracteriza a an?lise descritiva da amostra geral e por IES e curso, al?m de uma construir a an?lise univariada das IES e a an?lise bivariada que apresenta a correla??o dos fatores por meio do coeficiente de Spearman. Os resultados da an?lise foram utilizados para compor a matriz de import?ncia versus desempenho e tamb?m comparar com os ?ndices do Minist?rio de Educa??o e Cultura (MEC). Por fim, essas compara??es possibilitaram a identifica??o dos fatores mais importantes para a qualidade das IES e o n?vel de desempenho das institui??es no desenvolvimento de cada um dos atributos das dimens?es de qualidade. / Private Higher Education Institutions are embedded in a market where competitiveness is a key factor. To remain competitive, HEIs needs to have proactive and innovative strategies, especially to understand their main customers, students, with regard to their expectations about the quality of HEI. This study is to evaluate the overall private institutions of higher education in the city of Natal / RN, as the strategies adopted to remain on the market , based on the perceived quality of students. For conduct this research, it has developed two private institutions in the city of Natal, through the application using exploratory research to guide the survey for data collection with questionnaire to apply the overview with students, being directed to senior students courses in Bussiness, Accounting and Law. This research tool addresses aspects relevant to map the dimensions: (1) teaching, perspectives related to methods and teaching tools; ( 2 ) teachers, specifies the quality attributes related to teachers; (3 ) Infrastructure, describes the environment of the HEI; ( 4 ) services , evaluates the quality processes that attach to the HEI; and ( 5 ) intangible relates aspects with student satisfaction. The results were analyzed using descriptive statistical techniques using the Statistical Package Tool for Social Sciences (SPSS). The first stage of results characterizes the descriptive analysis of the overall sample and by HEI and course, plus a build univariate analysis of the HEI and also bivariate analysis shows that correlation of the factors through Spearman correlation coefficient. The results were used to compose a matrix of importance versus performance that compare with the contents of the Ministry of Education and Culture (MEC). Finally, these comparisons allowed identification of the most important factors for the quality of the HEI and the level of performance from institutions in the development of each attributes of quality dimensions.

À medida que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um pais. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras de Preço de Transferência brasileiras. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação. / As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodology in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.

När alkoholen kommer närmare - om förändrad alkoholtillgänglighet i en mindre svensk kommun En kvalitativ intervjustudie Ulrika Englund Örebro Universitet, Hälsovetenskapliga institutionen SAMMANFATTNING Denna studie syftar till att undersöka vad som händer i en kommun när alkoholtillgängligheten förändras, och detta med utgångspunkt i kommunens alkoholförebyggande arbete. En specifik tonvikt har lagts vid kommunens etablering av ett Systembolag. Följande perspektiv har studerats; 1) Beskrivningar av förebyggande arbete 2) Exempel på alkoholförebyggande arbete 3) Samverkan 4) Viktiga aktörer 5) Alkoholkällor 6) Möjligheter till tillgänglighetsbegränsning samt 7) Systembolagets betydelse för kommunen. Datainsamling skedde genom nio halvstrukturerade intervjuer med totalt tretton intervjupersoner vilka alla kom i kontakt med alkoholfrågan i sina arbeten. Intervjupersonerna kom att representera socialtjänst, kommun, skola, landsting, polis, Systembolaget, Brottsförebyggande rådet och nattvandrarverksamheten i den studerade kommunen. Insamlad intervjudata bearbetades med meningskoncentrering. Resultatet visar att ett omfattande alkoholförebyggande arbete bedrivs inom kommunen. Huvudsaklig fokus ligger på ungdomar och dess föräldrar och arbetet är ofta praktiskt inriktat på att försöka försena ungdomars alkoholdebut. Samverkan i alkoholrelaterade frågor pågår i stor utsträckning och många viktiga aktörer identifieras. Gruppen föräldrar bedöms vara den allra viktigaste parten i alkoholförebyggande sammanhang. Importerad alkohol beskrivs som vanligast i samband med ungdomars konsumtion och som den mest allvarliga och svårkontrollerade alkoholkällan. Systembolagets etablering i kommunen uppfattas som positiv. Någon konsumtionsökning eller ökad mängd alkoholrelaterade problem på grund av etableringen kan inte urskiljas. Systembolaget utgör ett viktigt led i tillgänglighetsbegränsningen med ålderskontrollen för alkoholinköp som den viktigaste uppgiften. Såväl den hembrända alkoholen som den offentliga ungdomsberusningen bedöms vara mindre förekommande än tidigare. Nyckelord: alkohol, förebyggande, ungdomar, Systembolaget, import, begränsning

Diploma work called "E-customs'systems and projects and their implementation in the Customs administration of the Czech Republic" is intended to provide interested parties with an overview of systems, projects and key issues related to the evolution of the European electronic customs initiative and the present state of play especially in the Czech Customs administration. Subject of e-Customs is a collection of information customs systems and projects in order to exchange data and communicate between the customs and economic operators in a secure manner. Systems and project of e-Customs are set up in the individual parts of the present work with the stress of the link to legal, operational and technological instruments, both at Community and national level to allow for an efficient implementation of electronic customs systems. The work includes evaluation of the successfully launched and today stable transit and export systems and recommendation to accept measures leading to higher efficiency from the side of the Czech customs administration. The work is a sufficient information source of the e-Customs programme devoted not only to employees of the Czech Customs administration, but to all subjects related to customs procedures.

The thesis consists of three empirical essays on the topics of self-employment, happiness and international trade. Essay 1 studies how immigrant self-employment entry is affected by the local business cycle in Sweden. Using the unemployment rate at the local labour market level as a proxy for the local business cycle, our study shows that the self-employment entry behaviour for native men and immigrant men is negatively affected by the unemployment rate, except for immigrants from Middle East. However, such a negative effect is quantitatively weaker among the non-European immigrants. Further, the result shows that immigrants from the Middle East are positively affected by the unemployment rate, meaning they are more likely to be pushed into self-employment in recessions. For women, we also find the unemployment rate has a negative impact on the self-employment decision of native women and immigrant women, except for the Middle East group. However, compared with men, the quantitative size of the unemployment rate effect on self-employment is smaller among women, implying the less important role of business cycle in determining females’ entry into self-employment. Essay 2 investigates the non-pecuniary return of self-employment in China. The results show that the life satisfaction of self-employed men is significantly higher than that of wage-employed men; the life satisfaction of self-employed women is not statistically significant different from that of wage-employed women. Moreover, we show that the life satisfaction of self-employed men in the informal sector is significantly higher than that of wage-employed men in the formal sector. The life satisfaction of wage-employed men in the informal sector is not significantly different from that of wage-employed men in the formal sector. For women, we find that there is no significant life satisfaction disparity between workers in the formal and informal sector. Finally, our job satisfaction data also concludes that self-employment in China is not inferior to wage employment. Essay 3 evaluates how Swedish manufacturing employment is affected by the increasing import competition from China. The results show that the growth of manufacturing employment is not statistically significant affected by the increasing import competition from China. Moreover, in general, the increasing import exposure from China does not significantly affect the employment growth of non-manufacturing sector either. Regarding the earnings, the analysis shows that the low wage earners in the manufacturing sector is not significantly affected by the increasing import penetration from China while median and high wage earners are positively affected.

The master thesis deals with the problem of european energy security. The thesis covers also the cluster analysis, which assesses the current state of security in the individual member states. At the same time, the very last part of the thesis proposes measures to strengthen the EU's energy independence.

This text is concentrated on value tax added - its history, the way of construction, then legislation in Czech republic, European Union and international legislation and legislation of duties. The second part is attended to specific situations, which can take place by import and export of goods and services. That is place of performance, tax base and exemption from taxation. Then is mentioned comparison between tax system and value tax added in Czech republic Austria and Switzerland.

The aim of this master's thesis is to combine academic knowledge with a real business world situation. Main goal of the thesis is to analyze the possibility of developing a distribution channel in Europe rather than selling on CFR basis. The theoretical part will define the main terms and conditions of the container logistics in the 21st century along with the specifications of the European market. This will set up a more stable ground for understanding the whole polymer distribution process. In the practical part, Tricon Energy will be introduced and its current distribution to Europe strategy analyzed. Based on the polymer market situation in Europe and findings from the theoretical part, an optimization of the supply chain process can begin. The optimization will start with the purchase side, followed by the transportation and warehousing to the sales side. In the last chapter, three complex scenarios of the new distribution strategy will be presented and compared as the outcome of this master's thesis.

The purpose of this thesis is to analyze how the world market price of crude oil, coal and natural gas affects the demand of and dependency on energy imports from the Russian Federation of key European countries[1]. We achieve our objective through econometric estimations of import demand equations concerning imports from the Russian Federation of crude oil, coal and natural gas for seven EU key countries during 1990-2014.Three out of twenty-one models were found to be statistically significant for both the spot price- and income elasticity. The spot price elasticities for the models where: coal import demand for Finland (-0.49), crude oil import demand for Italy (-0.44) and the Netherlands (-0.42). The income elasticities for the aforementioned models were found to be: Finland (2.58), Italy (5.85) and the Netherlands (7.62). The remaining models were statistically insignificant presumably due to different internal structures in the data or due to the assumption of perfect substitute model. [1] EU key countries include: Austria, Finland, France, Germany, Italy, Netherlands, and the United Kingdom. / Syftet med denna uppsats är att analysera hur världsmarknadspriset på råolja, kol och naturgas påverkar den europeiska efterfrågan på och beroendet av energiimport från Ryssland. Ekonometriska uppskattningar av importefterfrågan för råolja, kol och naturgas som produceras av Ryska Federationen för sju EU nyckelländer kommer att produceras. Huvudsyftet är att uppskatta elasticiteter hos importefterfrågan som kännetecknar de handelsförbindelserna mellan Ryssland och sju EU nyckelländerna med avseende på de tre energiresurser.  Tre av tjugoen modeller visade sig vara signifikanta för både världsmarknadspriset och inkomstelasticiteten. Följande variabler och elasticiteter för priset var signifikant; Kol Importefterfrågan för Finland (-0,49), Olje Importefterfrågan för Italien (-0,44) och Nederländerna (-0,42). Inkomstelasticitet för de nämnda modellerna estimeras vara; Finland (2,58), Italien (5,85) och Nederländerna (7,62). Den statistiska insignifikansen hos de övriga modellerna härstamma troligtvis från den interna strukturen på datat eller antagandet om den perfekta substitut modellen

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