The master´s thesis assesses the way of cash management in an international company focused on cash pooling and netting. On the basis of an analysis of current situation and with respect to impact of cash management there is offered proposal for netting implementation in the selected company.

Bank account Abstract This diploma thesis deals with the valid legal regulation of the bank account according to the legislation of the Czech Republic. However, the legislation of the Czech Republic is greatly influenced by the legal acts of the European Union, which are binding for the Czech Republic because this obligation is given by the country's membership in this organization. Therefore, for a more comprehensive understanding of the issue of legal regulation of the bank account, certain sections of this thesis mention several relevant provisions of legal regulations issued by the European Union. The main aim of this diploma thesis is to analyse the legal regulation of the bank account contained predominantly in the Civil Code as well as in the Payment System Act. The introductory section of this thesis focuses on the bank account as such - its characteristics and nature, and gives a brief history of its development. Furthermore, this chapter defines the term deposit and analyses the issue of the ownership of funds in the account in connection with the Czech case law. The second segment deals with the legal sources of the bank account both in the context of the Czech legislation and the legislation of the European Union. The introduction of the second segment is followed by an analysis of the previous...

Yes / This paper studies the Critical Success Factors’ (CSFs) for the adoption of Digital Payment System in India. There are few studies about the literature on CSFs for the adoption of the digital payment system in the Indian context. This study is an attempt to cover this gap. In this study, we reviewed the theories for adoption model at the individual level used in Information System (IS) and discussed four technology model including “Technology Acceptance Model” (TAM). Ten factors have been identified with extensive literature review and review of selected models namely; Perceived Ease of Use, Perceived functional benefits, Awareness, Availability of Resources, Government as a policy maker, Performance Expectancy, Social Influence, Price Value, Experience & Habit, and Risk-taking ability. An expert from academic industry has been taken as a reviewer or consultant of the selected variables. The CSFs may ensure that they are the predictors and the important factors for adoption of digital payments system in India. The study mainly uses the deductive approach to consider the primary and secondary sources of data. The analyses of these models take into account through Interpretive Structural Modeling (ISM) methodology and develop a model for effective adoption of Digital Payment System in India. The paper also makes future recommendations for further research studies.

本研究的焦點主要圍繞在兩大主軸：社會鑲嵌性與決策，探討在行動者間社會網絡的關係結構下，決策的影響力與決策行為的社會性。換言之，本研究認為決策並非僅是理性的產物，更多的時候，反而是理性與非理性因素交互作用的結果。也就是說，決策必然鑲嵌在決策者間的社會網絡關係結構，任何的決策都無可避免的必須考量到決策者間的關係型態所造成的限制。本研究使用牙醫與中醫總額支付委員會作為研究的個案，除了讓社會網絡與決策網絡的邊界更清楚，更符合研究校度之外，也希望能夠進一步透過兩個案的分析，一方面透過社會網絡分析瞭解兩支付委員會可能的權力分佈與結構，二方面分析影響決策權力分佈與決策產出的關係機制為何，並藉此來驗證決策的社會鑲嵌性此一概念。 本研究使用事務討論、信任支持、法規諮詢與資源交換四個社會關係網絡來測量行動者在決策過程中的社會關係，並用以驗證決策者的決策影響力與決策的一致性是否鑲嵌在這四個網絡的結構當中。本研究透過社會網絡的問卷蒐集了牙醫支委會18筆與中醫支委會21筆資料（N=56），並透量化社會網絡分析方法中的集中性指數、派系、網絡密度、區截模型與縮影矩陣、MDS分析與QAP的相關與迴歸分析等分析工具，從個體、小團體層次、與總體的結構層次，分析牙醫與中醫支委會的行動者在網絡中的關係型態與位置角色。此外，更透過上述分析中所獲得的集中性指數的分析結果當作自變項，並放入迴歸模型之中，藉以驗證是否對集體決策產出的觀感造成影響。 總的來說，本研究可歸納以下研究結論：一、在牙醫與中醫支付委員會的個案中，委員決策的影響力與決策行為，確實都受到四個社會網絡結構的影響，驗證了決策的社會鑲嵌性此一觀點；二、無論從個體、小團體或總體結構的分析層次，得到的分析結果都很類似，具有決策影響力並與其他行動者有密切的社會關係的行動者，在牙醫支委會有牙醫全聯會的H11, H16與健保局的A2，但中醫支委會的部分，就沒有健保局的代表，反而僅有中醫全聯會代表，顯見在牙醫部門當中，權力的分佈屬於公、私部門間二元的機制，但中醫的部分僅有集中在中區中醫師；三、委員的出席確實會受到委員個人政策影響力與資源交換網絡的顯著影響，顯示個人政策影響力愈大，與其他委員資源交換關係愈頻繁的委員，參與會議的意願較高；四、從影響集體決策產出觀感的因素來說，事務討論關係與在事務討論網絡的派系重疊程度對集體決策產出的觀感有顯著且正面的影響，個人的決策影響力與年資反而有負面且顯著的影響。 本研究大的貢獻，一驗證了決策的社會鑲嵌性此一觀點，決策必須將社會關係變項考量，二是在公共行政領域中第一本以系統化的方式使用社會網絡分析工具的論文，非但具有示範性的作用，也跨越了過去公共行政網絡研究過於喻象的分析缺陷。根據分析結果，本研究提出以下四點政策建議：一、中醫支委會的健保局代表應當夠積極的與中醫全聯會的代表建立溝通的關係，以構築決策影響力的社會基礎；二、委員會中若不具決策影響力，又在社會關係上沒有跟其他行動者互動，則應考慮其存在的實質意義；三、由於年資長短對決策觀感會有負面影響，健保局應更積極的與年資較久的委員溝通請益，瞭解他們為何會對委員會的運作績效有負面的想法，藉以強化委員會的功能；四、加強委員之間的總額事務討論的交換意見的關係，有助於集體決策的產出。 / Decision making is a collective activity rather than an individual option. In literature, collective action can be symbolized as a network. The concept of network has emerged as an intellectual centrepiece in the field of public administration and the speedy development of social network analysis has facilitated “network research” to go beyond only a metaphor. However, most previous decision theories based on the concept of rationality have not seriously considered a network’s impact on the policy process. This research attempts to verify the causal relationship between social embeddedness and decision-making by examining how policy elites’ personal interactions shape individuals’ decision-making behaviour, influential power and the collective decision performance. This research focuses on the result of the mutual influence between rational and non-rational factors. Two cases (the Dental and Chinese Medicine Global Budget Payment Committees) are discussed by applying quantitative social network analysis in order to systemically expand the current understanding of the power distribution and its influential factors in these two decision making committees in Taiwan’s National Health Insurance domain. In regard to methodology, four participants’ social networks were designed not only to examine the social relationship between these committee members but also to analyse the phenomenon of social embeddedness in these two cases. There are totally 39 successful respondents (apx. 80% response rate, N=56) and these raw data were analysed by the indicators such as network centrality index, cliques, network density, block model, image matrix, MDS and QAP correlation, hierarchical regression in order to answer the research questions. Furthermore, this research is based on three analytical levels in social network analysis: “individual relationship”, “small group” and “global structure”, and not only explores the connection, power exercise and decision-making behaviour between these committee members but also analyses their role and position through the perspective of global network structure. The research verifies the hypothesis “decision-making is embeddeded in the structure of the actors’ interconnected social relationships” and utilizes the quantitative social network analytical method systematically to let network study go beyond a metaphor in the research field of public administration. I conclude that the distribution of the decision-making power and behaviour are both influenced by the committees’ social networks. Furthermore, the power distribution in the dental committee is two cores between the dental association and the BNHI, but the committee of Chinese Medicine is just one core of the Chinese Medicine association. With regard to attendance network as the independent variable, two factors significantly and positively influence the committee members’ attendance network: “decision-making influential network” and “resource exchange network”. Finally, the factors of “the NHI affair discussion network” and “the affair discussion clique centrality degree” have positive statistical significance but relatively the factors of “personal decision making influence” and “seniority” have negative statistical significance on the interviewees’ perception of the collective policy outcome.

大額支付系統係銀行間清算之重要金融基礎設施，除可降低整體商業與金融交易成本外，並作為中央銀行傳遞貨幣政策操作效果之管道，我國大額支付系統成交值為國內生產毛額之數倍，且逐年增加，說明大額支付系統之於經濟活動的重要性，但大額支付系統成交值與國內生產毛額之間是否具有同向變動的關係，少有相關實證研究。 大額支付系統具有促進貨幣交易媒介之功能，透過貨幣所得流通速率（Income Velocity of Money）影響貨幣需求，並與中央銀行貨幣政策公開市場操作密切相關，本研究由總體經濟因素、中央銀行貨幣政策因素、支付系統制度性與結構性因素及重大事件等建立迴歸分析模型，探討各解釋變數與大額支付系統成交值變動之關聯性。實證結果發現，名目國內生產毛額、通貨比率及持有貨幣的機會成本、新臺幣兌美元匯率、全體銀行法定準備金、中央銀行定期存單淨釋出金額及大額支付系統週轉率等解釋變數，均與大額支付系統成交值變動具有正向之統計顯著性，顯示大額支付系統與相關總體經濟因素有關。 大額支付系統伴隨一國經濟成長、支持相關經濟活動，且與中央銀行貨幣政策操作有關，具中央銀行傳遞貨幣政策操作效果之功能，此外，本研究發現，大額支付系統週轉率與大額支付系統成交值變動呈正向相關，中央銀行藉由提升大額支付系統效率措施，促使貨幣需求減少，進而降低貨幣供給，應有助於降低貨幣發行成本。 / Large value payment system (LVPS) is an important financial infrastructure for interbank clearing, which can reduce the overall business and financial transaction costs, and could help transmitting the central bank’s monetary policy effect to the market. Taiwan's LVPS transaction value increasing yearly is several times of its GDP. It shows the importance of the LVPS to domestic economic activities. There is little empirical research about the relationship between the LVPS transaction value and GDP. The LVPS could promote the function of the medium of exchange, which affects the demand of money through the Income Velocity of Money and is closely related to the central bank monetary policy. This study’s regression analysis is based on the macro economic factors, the central bank monetary policy factors, payment system institutional and structural factors and major events. The empirical results show that the GDP, the currency ratio and the opportunity cost of holding the currency, USD/NTD exchange rate, the reserve of the whole bank, the net central bank's negotiable certificates of deposit and LVPS turnover, those variables have positive relationship and statistically significant with the LVPS transaction value changes. The LVPS is accompanied by the economic growth of a nation, supporting the relevant economic activities, related to the central bank's monetary policy, and served as the conduit of the monetary policy effect. The study also found that LVPS turnover and its transaction value’s changes are positively related. The central bank would decrease the cost of money issuance by introducing some institutional measures to strengthen the efficiency of the LVPS, then could help reducing the money demand and supply.

Electronic payment systems (EPS) have received considerable attention from researchers and business owners worldwide, because of their potential to support economic development and growth. Despite the significant contribution of the growth in EPS to the ability to complete transactions via the Internet, Libya lags significantly behind developed countries in its adoption of EPS. This research focuses on factors affecting EPS adoption and use in Libya, explaining how they positively or negatively affect Libyan customers and organisations‟ willingness to adopt EPS. Data was collected via semi-structured interviews with different stakeholders, including consumers, organisational staff (e.g. Telecommunications Companies, Banks, the Ministry of Telecommunication and Informatics, etc.), and strategic decision-makers (e.g. the Under-Secretary of the Ministry of Communications, Director of Islamic Banking at Bank of Republic). The research implements Grounded Theory methods (GT), in particular the Straussian approach, to analyse, explore, and investigate the socio-organisational, technical, political, and economic factors affecting the adoption of EPS in Libya, and importantly the relationship between these factors. It discusses the impact of the factors identified, from both organisational and consumer perspectives, highlighting the factors and issues that need to be overcome to support successful adoption of EPS. The findings confirm that, for consumers and organisations alike, economic factors (e.g. perceived benefits, cooperation with existing entities, mutuality of stakeholders, Internet costs, standard of living, marketing businesses, awareness, withdrawal control, XX feasibility studies on EPS implementation, Islamic banking services and competition) are the core factors influencing the system‟s adoption. Furthermore, the findings revealed three new and significant factors of relevance to Libya, including standard of living, post coding and the unstable political situation in the country. These represent a unique contribution to the body of knowledge, illustrating the attitude of the Libyan people toward Internet usage, and current obstacles to EPS adoption. The use of substantive GT, in particular the Straussian approach, for data collection and data analysis in the field of EPS adoption, and the assessment of organisational and consumer attitudes, is unique to this research to the best of the researcher‟s knowledge. Thus, the research embodies a substantial contribution to the body of knowledge. The interpretive analysis of data using a Straussian approach has permitted the researcher to attain a deep understanding of the socio-organisational, economic, political, and technical factors affecting adoption of an E-payment system in Libya, as implemented by different stakeholders: Consumers, and Organisational. The benefits that the adoption of EPS in Libya will bring, include facilitation of online transactions, the availability of more secure websites, easier payment and access to the global markets. Furthermore, detailed recommendations are also being offered to assist decision-makers in the development and introduction of EPS in Libya, i.e. including the Communications and Informatics Ministry, which is hoped will advise internet service providers and companies to discount the cost of using the internet for limited bandwidths, in order to insure everyone access to the internet, and EPS.

Cizojazyčné resumé The thesis is dedicated to the matter of a bank account. The bank account is considered to be a financial product that serves for depositing of temporarilly free financial funds and primarily for realizing cashless payment system. The aim of this thesis is to provide an analysis of current applicable and effective legislation considering the bank account in Civil Code, where newly contained the bank account legislation as a result of recodification of private law. In some sections of the thesis the analysis of the legislation is accomplished in the context of the antecedent legislation in former Commercial Code. The thesis is divided into seven chapters. The first chapter is dedicated to analyse the basis of the bank account from the point of view of legal doctrine. The second chapter provides fundamental legal charakteristic of bank account contract. This chapter describes the bank account contract as banking contract and focuses on the bank account contract from the point of view of consumer law. This chapter also provides analysis of parties of the bank account agreement. The end of the chapter discusses the general charakterization of banking terms and conditions. Third chapter provides analysis of general legislation of the bank account from the perspective of Civil Code. These legal...

O presente estudo teve por objetivo estudar a variabilidade da proteína verdadeira do leite em rebanhos leiteiros do estado de São Paulo, segundo a influência da contagem de células somáticas, raça, estação do ano e tipo de sistema de alimentação. Para tanto, foram utilizados 50 rebanhos comerciais distintos, formados por três raças distribuídas da seguinte forma: 17 da raça Holandesa, seis da raça Jersey e 26 da raça Girolando. Mensalmente foram coletadas amostras de leite do tanque de expansão sendo estas analisadas em relação à composição e contagem de células somáticas pelo método automatizado, e em relação ao teor de proteína verdadeira pelo de Kjeldahl. O teor de nitrogênio total foi multiplicado por 6,38 para transformá-lo em proteína bruta do leite (PB). O teor de proteína verdadeira (PV) do leite foi calculado pela diferença entre estas duas frações nitrogenadas (PV = PB - NNP). As diferenças observadas nos teores de proteína verdadeira, quando considerados os efeitos da época do ano, raça, sistema de alimentação e contagem de células somáticas, não foram significativas, o que permitiu a formulação de uma equação, a qual possibilita determinar a proteína verdadeira de forma simplificada. Foi proposta a equação: PV = 0,1862+(1,0869 x PB) - (1,2895 x NNP) + 0,0687, com R2 = 0,82 . A utilização do teor de proteína verdadeira ao invés do teor de proteína bruta, como ainda é feito no Brasil, na calibração dos equipamentos automatizados, aumentaria de forma significativa a acurácia nos resultados de proteína do leite, permitindo aos laticínios melhor classificação dos produtores dentro dos sistemas de pagamento, remunerando os produtores de forma mais justa. / The objective of this experiment was to study the variability of the true protein of milk produced in dairy herds of Sao Paulo State, under the influence of milk somatic cell count, breeds, season of the year and production system. For this aim, fifty commercial herds were selected; these herds were divided by breeds in: 17 Holstein, six Jersey, and 26 Girolando. Milk samples from the bulk tank were collected monthly and were analyzed to determine milk somatic cell count (SCC) and milk composition by the automatic method and to determine the true protein of milk (TP) by Kjeldahl method. The total nitrogen was multiplied by a factor of 6.38 to express the results in crude protein (CP) basis. True protein of milk was determined by the equation (TP = CP - NPN). No significative effect were observed for season of the year, breed, SCC and system of production were observed and this fact aloud a confection of one equation to predict milk true protein: PV = 0,1862+(1,0869 x PB) - (1,2895 x NNP) + 0,0687, com R2 = 0,82 . The use true protein of milk instead of crude protein, like it is still used in Brazil, will increase the accuracy of protein testing, and will improve substantially the milk payment system.

由於目前世界上已實施健康保險制度的國家均面臨到醫療費用不斷上漲的問題，導致保險財務難以負荷。根據許多研究皆發現一合理的醫療支付制度不僅可以改善財務之虧損，也足以影響到醫療服務的品質。 　　本論文主要是以勞保局所核付的六種眼、耳鼻喉疾病為研究對象，探討醫師對其診療行為的差異性，同時探討影響此差異性的因素；接著探討勞保甲乙丙表的實施對醫師診療行為的影響，最後加入醫師的薪資制度因素，一起探討對醫師診療行為的影響。而本研究最終的目的是要藉由對過去所實施的勞保支付制度的影響進行研究，以作為全民健保在制定醫療支付標準時的參考。 　　本研究的結果發現： 　　1.醫院特性（級別、屬性別）對各項醫療費用的影響十分顯著，反而病人特性（年齡、性別）對各項醫療費用的影響並不是非常顯著。 　　2.勞保甲乙丙表的實施，對於某些項目因支付標準的提高，使得本研究中的六種疾病在病房費、檢查費、手術費及費用合計方面，大多數都有明顯地上升；而藥品因取消依進價加成的支付方式，改以進價支付，且再支付定額的藥事服務費，故大多數疾病的藥劑費都有明顯地下降。 　　3.六種疾病的住院日皆有逐漸縮短的趨勢，對於醫療費用的節省而言，的確是一個好現象。 　　4.醫師薪資制度對六種疾病的住院日數及各項醫療費用皆有顯著性的影響，但由於調查各醫院醫師薪資制度的問卷設計在薪資制度的分類上未盡詳細，以致於所作的結果無法顯現出薪資制度對六種疾病有一致性的影響。 　　針對本研究的結果，提出幾點建議供後續研究者作為參考： 　　1.本研究的結果在藥劑費方面雖有明顯地下降，但未進一步探討病人在用藥數量及藥劑注射的情況是否有所改善，將來可針對此作進一步的探究。 　　2.本研究由於資料的限制度，無法將醫院特性間，以及與薪資制度間的交互作用納入複迴歸模式中，因此將來若有充分的資料，便可將這些一併考慮進去，使得迴歸模式更完整，結果更具說服力。

人力資源管理策略運用作為管理思想的一環，原本就和社會經濟情勢息息相關，特別是在當前全球化發展助益下，受影響的層面，幾乎涵括了政治、經濟、社會價值與社會秩序等廣泛議題，意即人力資源管理策略運用所面臨的是來自於世界各國社會經濟環境的考驗。誠如管理學大師彼得杜拉克所言：「人是我們最大的資產」，人力資源管理要塑造出優勢的企業文化、正面的企業形象、良好的工作環境，以具前瞻性的獎勵計劃與引導設計，減少控制與威權管理，吸引優秀人才與維繫人才。 拜資訊科技的發達，藉著網路無遠弗屆的特性，工作型態多樣化與豐富化的程度已超出想像的範圍，員工與組織之間的關係因工作型態的不同，產生勞動本質根本的改變，員工不再為單一組織服務的工作態勢逐漸成型。企業在競爭力新戰場所爭奪的是可移動的智慧資本，卻又不能不面對成本的壓力，在經常重組與不斷轉型的時期，台灣的勞工退休金制度因經濟社會的發展成為「可攜式」的個人帳戶，企業在不斷轉型的過程中如何以適當的人力資源管理及運用作為因應，在進行以「人」為中心的業務流程改造與組織架構的調整時，能符合法令規範且持續維持人力質量的精緻化。本文各章節要點說明如下： 第一章：緒論 研究動機與目的、研究方法、研究範圍限制及流程架構。 第二章：文獻探討 人力資源管理的各功能領域是相互關聯及相互影響，策略性人力資源管理就是在促使人力資源管理的各項功能，成為一種相互支持的綿密網路，將組織的資源有效發展成競爭優勢的運用，結合組織成員之發展與組織目標，有效的達成組織任務。在資訊科技不斷革新的趨勢下，企業與員工都需要持續不斷學習與成長，以適應未來的環境，高素質的人力是企業賴以生存的重點；然而，勞動法制的變遷，瓦解了員工對組織的承諾，員工忠誠度持續下降，若是以人力資源作為競爭優勢，必需有效彌補日益淡薄的勞資關係。 第三章：企業退休金制度及其影響 由企業退休金制度之重要性，理論與演進，說明實施企業退休金制度之必要，探討不同國家的企業退休金制度文獻，期能由此提供我國企業退休金制度設計的觀念。環境改變及對企業的影響、因應策略摘要圖示如下圖 第四章：個案研究 由個案公司人力資源管理功能的SWOT分析，歸納出個案公司內部環境之優勢與劣勢、外在環境之機會與威脅，提出企業退休金制度是有效對策的重要因子；接續以個案公司企業退休金制度設計實務與效益分析提供印證。 企業退休金制度，對員工而言，是在現有法令規定之下，提昇退休後生活達適當水準，使員工的利益最大化，不僅可確保核心人才的維護，當薪資成長趨緩時仍能視組織經營成果提供誘因，同時可使組織保有長期活力與競爭力，無論是對個案公司或是對員工而言，此舉符合雙方利益，也確保個案公司核心人力之維護。 第五章：結論與建議 綜合各章之探討及個案研究提出企業退休金制度結論，並對勞工退休金新制提出建議。