The thesis deals with the issue of stocks in companies engaged in commercial activities. The aim of the thesis is in the first instance describe theoretically the reserves from the perspective of Czech accounting standards and International accounting standards and their accounting treatment under Czech law. Next, the thesis describe the activities associated with supplies in practice. In the second part, all these activities are evaluated on a concrete example of a company that deals with the distribution of semiconductors, passive and electromechanical components and integrated techniques. With regards to the activity of the analyze company, the thesis presents selected specifics that are associated with areas of inventory.

A decision maker who is facing a random demand for a perishable product, such as newspapers, decides how many units to order for a single selling period. This single-period inventory problem is often referred to as the \classic newsvendor problem", in which the selling price is ¯xed, the order must be made before the selling period, and the decision maker is risk-neutral. If the decision maker orders too many (overage), the inventory cost will be too high. If the decision maker orders too few (underage), the potential pro¯t will be lost. The optimal order quantity is a balance between the expected costs of overage and underage. This thesis investigates an extension of the classic newsvendor problem. In this extension the demand depends on the selling price, the decision maker may obtain an additional order at a higher price during the selling period, and the decision maker is risk-averse (not risk-neutral). The problem is to ¯nd optimal order quantity and selling price so that the expected utility of the risk-averse decision maker is maximized. This thesis examines the relationship between the order quantity and the sell- ing price for di®erent risk-averse decision makers in this extended newsvendor problem de¯ned above. The result shows that the relationships are consistent for some decision makers but not for others. For example, if the decision maker exhibits a constant absolute risk aversion (CARA), the optimal order quantity will decline when the selling price increases. If the decision maker has constant relative risk aversion (CRRA), the relationship is complex. This thesis ¯nds that if it is just known that the decision maker is risk-averse, the optimal order quantity placed is less than that made by a risk-neutral decision maker. Further more, the risk-averse decision maker's optimal order quantity falls when her/his risk aversion increases. However, the relationship between order quantity and selling price is still indeterminate in this case. This extension of the classic newsvendor problem provides a more realistic dy- namic setting than before, therefore providing an excellent framework for exam- ining how the inventory problem interacting with the marketing issue (selling price) will in°uence decision makers at the ¯rm level. It also provides an inte- grated framework for investigating di®erent variations of newsvendor problems. Thus, this thesis will motivate and encourage more applications of the newsven- dor problem which is a foundation of many supply chain management problems.

In the world of work, psychological instruments are often used for the purposes of selection and development (Van de Vijver & Rothmann, 2004). According to Van der Merwe (1999), psychological tests are commonly used to determine whether employees have the necessary skills for a specific job. However, much controversy still exists about the use of such instruments, particularly in the multicultural South African context, as not all psychometric tests accommodate individuals from different cultures and different socio-economic and educational backgrounds. The objective of this study was to assess the structural validity of the Emotional Quotient Inventory (EQi) developed by Bar-On. The EQi measurement consist of 133 items and was completed by a total of 1 104 participants in the South African insurance sector drawn by means of convenient sampling. An exploratory factor analysis (EFA) was performed, from which only nine factor loadings resulted out of an anticipated fifteen. Overall, the factor loadings did not provide a good representation of the Bar-On theoretical model. In addition, a confirmatory factor analysis was conducted to test if the data fitted the Bar-On EQI theoretical model. The results suggest a poor fit and therefore the structural validity of the EQI can be questioned for the respondents from an insurance company. / Dissertation (MCom)--University of Pretoria, 2012. / Human Resource Management / MCom / Unrestricted

New Spanish versions of the Minnesota Multiphasic Personality Inventory-2 (MMPI-2) and the Personality Assessment Inventory (PAI) were assessed with the Spanish translation of the Diagnostic Interview Schedule (DIS) as the gold standard. Findings from categorical and dimensional analyses suggest that, although the degree of diagnostic concordance of both measures with the DIS was found to be moderately high, the MMPI-2 clinical scales yielded greater specificity but lower sensitivity than the PAI scales on two of four diagnostic categories (i.e., Major Depression, and Schizophrenia). Both measures failed to correctly diagnose Anxiety Disorders, while the MMPI-2 also showed poor diagnostic accuracy with Alcohol Dependence.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / In general, lean strategies in the textile sector are applied in production to improve productivity, reduce production time, and reduce errors, among other aspects. However, there are also documented studies, which are not common in the literature that uses these strategies to improve storage operations. This study shows the implementation of the Lean 5S Hybrid tool in the warehouse of a textile company based in Lima. The objective of the implementation was to improve productivity in the warehouse, as there were high response times when searching for materials, which reduced production time, warehouse redistribution, better using available space, and being able to strategically locate main materials. The results revealed an increase in warehouse productivity 3.95 times the initial one, an Inventory Record Accuracy of 98.17%, a decrease in the requirement search time by 66.12% (from 25 to 8 min), and stock rotation of 6.22 times.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / One of the most important problems affecting companies that assemble and market vehicles is stock depletion of finished products. Therefore, many small and medium-sized enterprises (SMEs) have attempted to manage this situation by using tools such as the Q mode, which continuously reviews inventories but does not indicate when and in what quantity a company must supply its sales outlets but requires a more complex level of supplier development and supply chain management efficiency than SMEs can achieve. Likewise, with our proposal we achieved a 50% decrease in stock depletion, based on an analysis of model results, with a confidence level of 95% and a certainty level of 75.30%, projecting a profit of 59000 soles with a return cost of 1.41 and a recovery period of 2 years and 4 months, ensuring both the sustainability and profitability of the proposal.

Faculty of Humanities. School of Humanities and Communitiy Development. 0214946y tespsuch@yahoo.com / The five-factor model (FFM) of personality has established itself as the predominant model of personality trait structure (Digman, 1990). The NEO-PI-R has been used as one of the most useful FFM measures. Its reliability and validity has been approved through out the world and this study sought to explore the utility of the NEO-PI-R in the Eritrean context as well by translating the NEO-PI-R English version into Tigrigna language. Reliability and validity analyses were considered and an effort was also made to establish Eritrean norms. The descriptive statistics, norms and reliability co-efficients obtained in this study were not exactly similar to the USA sample, and this was not surprising having cultural difference, however, it was quite satisfactory as a pioneer study in Eritrean context. The scree plot showed that five factors could be extracted in this study. These findings lend support to an extent to the cross-cultural applicability of the instrument. In addition evidence of face, and content validity explorations indicated that this instrument was valid across cultures. Further evidence from inter-group comparisons across variables like age, gender, and level of education supports this argument. However, since the sample size and composition were problematic, there was question in the norming. As a whole the study suggested that NEO-PI-R could make a contribution in the Eritrean context as an initial personality assessment instrument.

Forest community characteristics on six forest stands in northeastern Mississippi were investigated. Study sites included two cottonwood stands, two managed hardwood stands, and two unmanaged hardwood stands. Relationships between forest stand components and habitat characteristics were estimated. Measured forest stand characteristics included regeneration, midstory and overstory to estimate species composition and forest structure. Basal area, crown density, standing dead trees and fallen dead tree measurements were also taken in the fall of 2010. A higher amount of tree species in the cottonwood and managed hardwood stands with the unmanaged hardwood stands having the lowest number of tree species. It was also detected that the unmanaged hardwood stands contained a higher DBH of 29.0 cm than the remaining stands. Cottonwood stands had a higher tree per hectare than the other stands. The unmanaged hardwood stands also contained the largest amount of standing and fallen dead trees.

A game theoretic approach is used to analyze an inventory problem with two products, random demand, and random supply. The supply chain analyzed includes two retailers that sell two substitutable products and two suppliers. Each retailer faces a stochastic demand for the product she sells and replenishes her inventory from her supplier. The supplier provides a random fraction of the quantity requested. A given percentage of customers with unmet demand will substitute the product sold by the other retailer. We assume that the two retailers who make ordering decisions are rational players. Since each retailer's decision affects the single period expected profit of the other retailer, game theory is used to find the order quantities when the retailers use a Nash strategy.

Multiple linear and ordinal logistic regression methods were used to develop cubic foot volume (outside bark to a pulpwood diameter top) estimation models for the central Mississippi Institute for Forest Inventory (MIFI) inventory region of Mississippi, USA based on multi-scene Landsat derived variables. These models were used to stratify the region into volume classes to estimate the statistical gains made from a stratified random sample versus a complete random sample. Ordinal logistic regression produced higher accuracy statistics for all forest cover classes except the mixed forest cover class and the method is recommended to be used to estimate cubic foot volume (outside bark to a pulpwood diameter top) for the study area. Statistical gains from ordinal logistic regression averaged 30.34% and relative precision averaged 1.53 for the study area. For each forest cover type volume model that was produced, it was found that the interaction variable between Landsat TM band 5 and the GIS age variable was statistically significant.