This dissertation investigates the association of operating leverage with stock returns, the value premium, and the profitability premium. Results in the first essay support the hypothesis that operating leverage is related to stock returns and the value premium across the sampled countries. Results are robust to cross-country differences, typical controls, multiple definitions of operating and financial leverage, and while controlling for the endogeneity of operating and financial leverage. This suggests that the rational explanation for the presence of the value premium lies in the underlying risk exposure of fixed asset risk of operating leverage which is expressed through the value premium. Results further support the hypothesis of strengthening labor protection increasing operating leverage. In turn, increased labor protection marginally negatively associated with the value premium, suggesting that labor protection reduces the value premium through financial leverage. However, because operating and financial leverage are oppositely affected by employment protection, the joint effect of this association may be cumulatively washed out in estimating value premium with employment protection legislation. Results in the second essay further support the hypothesis that operating leverage is related to stock returns and additionally support the hypothesis of operating leverage being associated to the profitability premium. The profit premium tends to be insignificant when generated within operating leverage portfolios, and the profit premium only tends to be significantly positive in the higher operating leverage portfolios. Furthermore, once operating leverage and profitability are orthogonalized from one another, the estimated coefficient of profitability is reduced by a magnitude of roughly 10. These results provide evidence in support of the profit premium being based on the riskiness of the firm through operating leverage, and therefore the profit premium is a rationally priced risk factor in stock returns. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2018. / FAU Electronic Theses and Dissertations Collection

The related and sound method, juridical protection, prevention, compensation and reconstruction for the whole domestic occupational accident labor protection system, currently lack of more thorough research on it. In order to understand the problem of occupational accident labor protection system, this study was adopted by qualitative in-depth interviews and comparatively second data to analyze subsidies of the implements, current method evaluations and influences of the administration for occupational accident labor protection system. There were 18 interviews, who divided into 4 categories including 3 administrators, 2 workers, 6 managers and other scholars. In view of interviews and related theories, the study examined occupational accident labor protection system in Taiwan, and concluded on the following chapters: 1.According to Occupational Accident Labor Protection Act and its Enforcement Rules, these relativity compiled related laws and regulations through the website¡]intranet¡^that integrated the database of information. It was not only convenient for workers to find out various rights of this Act, but also modified related Occupational Accident Labor Protection Act and regulations, build up more complete occupational accident labor protection system and reformed the direction for juridical protection. Firstly, the prevention of occupational accidents was for workers; Secondly, the responsibility of compensation was undertaken by the social insurance, moreover the atypical employment need to be protected and esteemed in the field of occupational accidents. 2.The implemented system of the occupation accident prevention needs to be strengthened, carrying out educational safety and health training, creating enterprise safety and health culture, re-examining the related regulations, and solving the managed problems of machinery or equipment determined to be potentially dangerous. To look into the policies of construction industry with the constructing of safety problems, identify the explicit standard basis of occupation accidents, build up complete supervising system of the occupation accidents, promote the quality of the labor health inspection, enhance the prevention of occupation health, and gives workers e a predominant position for safety and health. 3.The subsidies of occupation accidents were allocated according to the tendency of ¡§need", increasing family subsidies for occupation accidents, preventing from receiving various subsidies before the family problems were happened, strengthening the implementation of the occupation accidents for employer compensation system. 4.It carefully sets up the complete reconstructed system of occupation accidents, enhances occupation reconstruction, builds up the assessed mode of occupation accidents with the damaged degree of workers, integrates the welfare services of medical treatment, labor affairs, and social affairs, and constructs the perfect and complete mechanism of rebuilt occupation accidents. According to this study, the suggestion and reform of occupational accident labor protection system were presented as followed: 1.In legislative views: In the short-term goal, the various regulations of occupational accident subsidies have to be simplified with one-way law or regulation, and in the long-term goal, it need draw up "the occupational accident insurance act" in the future. 2.In administrative views: (1)With revising each regulation related occupational accident labor protection, the labor dispatched protection law will be enacted that strengthens the worker¡¦s rights and protections for the atypical employment model in the occurrence of occupational accident labor protection. (2)The resolving problems of occupational accident labor protection system include: we have to strengthen educational safety and healthy training, resolve potentially dangerous machinery or equipment managed problems, solve construction industry building safe problems, re-examine occupational accident identified problems, reviser complete related regulations of occupational accident supervisory system, amend the quality of labor physical examinations, enhance the labor safety and health guidance and inspection, resolve occupational accident insurance benefits and subsidizing procedures and build up complete the reconstruction of occupation accident system. 3.The subsidies of occupation accidents were allocated according to the tendency of ¡§need¡¨, increasing family subsidies for occupation accidents, preventing from receiving various subsidies before the family problems were happened, strengthening the implementation of the occupation accidents for employer compensation system. 4.In employee views: Workers have the good habit of working safety and strengthen related occupation accident labor protection system and measure, coagulate union consciousness, express collective efforts, by means of the negotiation of labor union and the employer to fight for their benefits and rights.

The significance of the master's thesis topic is determined by the necessity to train specialists in technical translation in the area of labor protection in construction. This is due to the trends towards international exchange of experiences, which can contribute to scientific and technological advancement and open up new possibilities for professional development of translators. The aim of this work is to assess the efficacy of implementing technical translation training within the context of the given topic. The master's thesis consists of two chapters. The first chapter defines the role of the construction industry in Russia, considers the work performance project as one of the most significant technical documents, and analyzes the challenges that a translator may encounter in the process of translating technical documentation on labor protection in the construction sector. The second chapter describes the features of the developed training courses for technical translation in the relevant subject, provides information on the composition of a specialized terminology glossary for the project, which can serve as a reference material in class, as well as presents the results of a series of classes. A list of sources consulted includes 80 works by domestic and international authors, as well as dictionaries and reference materials. The appendices include the text of the work project used in the development of the classes and the classes themselves. They also include the set of classes developed by the author of the study and a glossary of terms specific to the work project. The developed plan of thematic classes can serve as an additional resource for implementing linguistic training programs at universities, as well as for students of technical fields within the framework of an English language course (for those with a B2 level or higher). / Актуальность темы магистерской диссертации обуславливается необходимостью подготовки специалистов в области технического перевода в сфере охраны труда в строительстве, поскольку существуют тенденции к международному обмену опытом, что в свою очередь может способствовать научно-техническому прогрессу и открывать новые возможности для профессионального роста переводчика. Цель работы – опытно-поисковым путем проверить эффективность реализации занятий по техническому переводу в рамках рассматриваемой тематики. Магистерская диссертация содержит две главы. В первой главе была определена роль строительной отрасли в России, рассмотрен проект производства работ в сфере строительства, как один из важнейших технических документов, а также проанализированы проблемы, с которыми может столкнуться переводчик в процессе переводе текстов технической документации в сфере охраны труда в строительстве. Во второй главе описывается характеристика разработанных занятий по обучению техническому переводу в рассматриваемой тематике, описан состав специализированного глоссария терминов к проекту производства работ, который может быть использован в качестве информационно-справочного материала на занятиях, а также результаты по итогам проведения комплекса занятий. Список использованных источников включает 80 наименований работ отечественных и зарубежных авторов, а также словарно-справочные издания. Приложения содержат текст проекта производства работ, используемый при разработке занятий и на самих занятиях, разработанный автором исследования комплекс занятий, а также глоссарий терминов к проекту производства работ. Разработанный план тематических занятий можно использовать в качестве вспомогательного материала при реализации программ лингвистической подготовки в вузах, а также для студентов технических специальностей в рамках курса «Английский язык» (для студентов с уровнем от В2).

Made available in DSpace on 2016-04-26T20:30:37Z (GMT). No. of bitstreams: 1 Luciana Paula Vaz de Carvalho.pdf: 2184998 bytes, checksum: d019c232e533fbe35691940f251fb739 (MD5) Previous issue date: 2010-06-11 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The exploration of the child and teenage labor represents one of the most concerning issues in the contemporary world. Therefore, this research intended to present the legal protection available in the Brazilian law for children and teenagers. The study of what is infantile and juvenile labor deserved special attention so as to better define and guide the protection norms. The survey of international covenants for child and teenage protection that Brazil ratified, as well as the study in comparative law, confirm the special attention that Brazil has been paying to this major social problem, adopting important protection instruments, amongst them the Federal Constitution, the Child and Teenage Statute and the Labor Law Consolidation. Such legal and protective framework is extremely important in view of the sad reality thousands of children and adolescents live in our Country, predominantly in domestic, rural and urban labor. In this scenario, several child labor eradication and teenage labor protection programs are being developed, with quite positive results and with the support of government agencies, non-government entities and the private initiative, without overlooking the important role that the Labor Prosecutors Office play in emancipating such children and teenagers, lost in a life without their childhood or youth / A exploração do trabalho infanto-juvenil representa um dos problemas mais preocupantes no mundo contemporâneo. Desta forma, a presente pesquisa destinou-se a analisar a proteção da criança e do adolescente no ordenamento jurídico brasileiro. O estudo do que seja trabalho infantil e juvenil mereceu especial atenção, a fim de melhor definir e destinar as normas de proteção. A análise das Convenções Internacionais de proteção à criança e ao adolescente ratificadas pelo Brasil, bem como o estudo no direito comparado, corrobora a especial atenção que o Brasil vêm destinando à este grave problema social, adotando importantes instrumentos de proteção, entre eles, a Constituição Federal, o Estatuto da Criança e do Adolescente e a Consolidação das Leis do Trabalho. Constata-se que referido arcabouço jurídico-protetivo é de extrema importância diante da triste realidade que milhares de crianças e adolescentes vivem em nosso País, predominantemente, no trabalho doméstico, rural e urbano. Neste cenário, vários programas de erradicação do trabalho infantil e proteção ao trabalhador adolescente foram desenvolvidos, com resultados bastante positivos e com o apoio de entidades governamentais, não-governamentais e a iniciativa privada, não olvidando do importante papel que o Ministério Público do Trabalho possui na emancipação dessas crianças e adolescentes, perdidas em uma vida sem infância e juventude

Объект исследования – система менеджмента безопасности труда и охраны здоровья АО «ИРМ». Цель данной работы является актуализация документации интегрированной системы менеджмента в соответствие с требованиями международного стандарта ISO 45001:2018. Методология проведения исследования – в работе использованы такие методы, как: изучение СМИ и литературы, анализ данных от предприятия, сравнение. Полученные результаты и их новизна – в работе раскрыта актуальная на сегодняшний день тема перехода предприятия на стандарт ISO 45001:2018. Новая версия стандарта была опубликована не так давно и вопрос перехода на новый стандарт является насущным для многих предприятий. В дипломной работе произведен сравнительный анализ прошлой и настоящей версии стандартов ISO 45001 и OHSAS 18001, что позволяет оценить предприятию возможные изменения в системе менеджмента безопасности труда и охраны здоровья. Область применения – при сертификации или ресертификации на стандарт ISO 45001:2018. Значимость работы – теоретическое и практические вопросы, исследуемые в работе, являются значимыми, так как затрагивают актуальную тему перехода на ISO 45001:2018. / The object of study is the management system for labor safety and health protection of JSC INM. The purpose of this work is to update the documentation of the integrated management system in accordance with the requirements of the international standard ISO 45001:2018. The methodology of the study – the methods used are: the study of the media and literature, analysis of data from the enterprise, comparison. The results obtained and their novelty – the topic of the enterprise’s transition to the ISO 45001: 2018 standard is disclosed in the current work. A new version of the standard was published not so long ago and the issue of transition to a new standard is urgent for many enterprises. In the thesis, a comparative analysis of the past and present versions of the ISO 45001 and OHSAS 18001 standards is made, which allows the company to evaluate possible changes in the system of labor safety management and health protection. Scope – in the certification or recertification to the standard ISO 45001: 2018. Significance of the work – theoretical and practical issues studied in the work are significant, as they touch on the current topic of the transition to ISO 45001: 2018.

1 Abstract and keywords in the English language Comparison of Czech and Slovak legal regulation of leave Abstract The dissertation contains an overview of labor law legislation, especially the regulation of holidays, in the territory of historical Bohemia, Moravia and Silesia on the one hand and in the territory of today's Slovakia on the other hand. For a better understanding of the issue, an overview of the development of working conditions and labor protection in a given time context in both cultural areas is also provided. I believe that the presented comparison of legal regulations in both territories is an interesting excursion not only in terms of labor law itself, but also in the field of legal history. I believe that in the presented summary of the work it provides important and interesting expanding knowledge in the field of labor law and social security law. In my opinion, similar work was lacking in our market, and therefore it can be assumed that in this direction it will contribute to its enrichment if it is possible to realize its book edition, which is under negotiation. An overview of the material described above is given in twelve chapters since the beginning of the 14th century, when labor relations developed in the Czech lands, about which written reports already exist. In the case of...