Thesis (M.A .)--Marshall University, 2008. / Title from document title page. Includes abstract. Document formatted into pages: contains 39 p. Includes bibliographical references (p. 39)

Thesis (Ph. D.)--Cornell University, 1994. / Vita. Includes bibliographical references (leaves 371-380).

Inaug.-Diss.--Kiel. / Vita. Bibliography: p. [91].

Thesis (Ph. D.)--University of Wisconsin--Madison, 1971. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

La critique du catholicisme fait qu'il soit soupçonné d'obstacle aux affaires. Les propos de Luc 19,3 "faites les affaires jusqu'à mon retour" dans le Nouveau Testament, livre fondamental de cette religion invite à reconsidérer la question. Cette Thèse pose l'éthique des affaires et les valeurs chrétiennes catholiques de développement comme deux propositions ayant la même fonction dans l'entreprise, quant à la stratégie de développement. Elle présente les deux propositions, et dégage leurs points de convergence. Puis, dans une approche qualitative, à partir d'une démarche méthodologique inductive, elle valide les données empiriques dans une analyse de quatre entreprises, pour proposer une démarche stratégique inspirée de la "Doctrine Sociale de l'Eglise", en vue des entreprises prospères et respectueuses de la dignité humaine. / Criticism of catholicism makes that It is suppected as obstacle of businesses. The comments of Luke 19,13 : "Do bisinesses until my rerturn" in the New Testament, fundamental book of this religion invites to reconsider the question. This thesis puts the business ethis and the catholics christians values of devolopment like two proposals having the same office in the firm, as for the stategy of development. It present the two suggestions, and releases theirs convergenses points. Then in a qualitative approach from an inductive methodological step, It validates the empirical data in an analysis of four firms, to offer a strategy gait inspired by the "Social Doctrine of the Church" with the aim of firms being more prosperous and respectfiul of human dignity.

Motivated by collaborative recycling efforts for non-profit agencies, we study a variant of the periodic location routing problem, in which one decides the set of open depots from the customer set, the capacity of open depots, and the visit frequency to nodes, in an effort to design networks for collaborative pickup activities. We formulate this problem, highlighting the challenges introduced by these decisions. We examine the relative dfficulty introduced with each decision through exact solutions and a heuristic approach which can incorporate extensions of model constraints and solve larger instances. The work is motivated by a project with a network of hunger relief agencies (e.g., food pantries, soup kitchens and shelters) focusing on collaborative approaches to address their cardboard recycling challenges collectively. We present a case study based on data from the network. In this novel setting, we evaluate collaboration in terms of participation levels and cost impact. These insights can be generalized to other networks of organizations that may consider pooling resources.

Happiness is consistently cited as one of the things that people consider most important in their lives and yet is a slippery concept about which it is difficult to establish a shared understanding. There is increasing agreement that Gross National Product (GDP) is not a sufficient indicator of progress and that alternative measures may need to include the subjective aspects of wellbeing, or happiness. However, if policy makers and development workers are to seriously consider happiness, clarity is required about what it means to different people and such clarity must be grounded in the everyday experiences of the people whose lives social and development polices aim to improve. Despite increasing interest in the concept of happiness within Laos, academic research focusing upon positive subjective experience is limited. Young Lao people who volunteer with Non-Profit Associations (NPAs) in Vientiane occupy a unique position at the crossroads of a country that continues to be affected by a complex political legacy, a rapidly modernising capital city and a newly visible civil society. The findings from the current research provide rich data from 18 months of ethnographic and participative fieldwork with this specific group of young people in Vientiane. The research addresses the following questions:  What do the ways that young Lao volunteers in Vientiane express happiness tell us about the ways that they conceptualise happiness?  What do young volunteers in Vientiane say makes them happy?  What beliefs do young volunteers in Vientiane have about happiness?  How do these beliefs about happiness fit with young volunteers’ expressed experiences of happiness? This thesis identifies three key conceptual models that research participants used to express happiness including ‘Being Happy’ (happiness is a present moment choice), ‘Becoming Happy’ (happiness is something to be achieved) and ‘Happy Being With Others’ (happiness is located in relationships between people). Further, three culturally constructed ‘happiness scripts’ that research participants share are outlined and discussed. The three scripts are: “The way to be happy is to be a good Lao person”, “I will be happy if I have the things that I need to be comfortable and to have an easy life” and “I am happy when I follow my heart”. These scripts each combine a conceptual mode of happiness with a focus on specific aspects of their lives that research participants say make them happy and a set of shared beliefs about happiness. These three scripts offer normative accounts of different pathways that research participants believe will lead to happiness. The research demonstrates, however, how research participants hold multiple scripts simultaneously and looks at the interactions and tensions between the scripts and between the scripts and participants’ lived experiences. The research concludes that the socially constructed nature of the happiness scripts and the multiple conceptual models of happiness used by the research participants emphasise the need for self-awareness and transparency in conversations about happiness. Any consideration of happiness at policy level must include open and critical discussion about the happiness script that is being promoted. At the individual level participants valued positive opportunities to become aware of and challenge their own assumptions about the things that are most important in their lives were beneficial to their happiness. The thesis, therefore, recommends a shift in policy focus from solely measuring happiness to promoting positive conversations about happiness at policy, community and individual levels. Happiness is both an important experience and a slippery concept. It is both critical that we consider it and vital that we remain critical of it.

Tato práce popisuje rozdíly dvou systemů - účetnictví a korporátního zdanění a take mapuje současné vědění o vzájemné intenzitě mezi oběma disciplínami. Díky analýze vědeckých prací, které byly doposud napsány, lze říci, že najít ideální vztah mezi oběma veličinami je nemožné a optimální krajně složité. Vztah mezi účetnictvím a zdanění je v České republice řízen pomocí zákona o daních z příjmů. Díky evropské harmonizaci účetnictví přijaly kótované společnsoti IFRS, které ale pro zdanění nesmí být aplikovány. Hlavním cílem této práce je zhodnotit přijetí IFRS také pro zdanění. Pro naplnění tohoto cíle byly použity informace a data získané osobním pohovorem s dotčenými společnostmi. Výsledky výzkumu ukazují, že IFRS jsou použitelné pro zdanění a drtivou většinou respondentů by takový krok byl vítán.

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The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.