By utilizing the Case Study Reserch, the J company was selected as the target of research which adopt with IFRS(International Financial Reporting Standards).The all been probed into suitable main points about some variation topics regarding to the financial reports of J company as the examples, to summarize the trial balances with some accounts had been adjusted and showed financial with its impacted amount. The proposal is to suggest to those construction companies and to their investors in accordance to those problems. Due to the J Company adopt IFRS in financial statements, we found some material impacts listed as followed, the stockholder equity increased,widened operational revenue while the fluctuation , current income/loss and the earning per share fluctuated. The result of research shows that early involvement and promotion will be very helpful to identify the issues and find out the solutions by discussing with Certified Public Accountant (CPA) and government authorities. When the adoption of IFRS by the construction companies, it not only has material impact over financial information but it also has hugely influence over their operation performance and their operational models respectively. Therefore the construction companies should cautiously evaluate all confronted problems after the adopted IFRS. The transformation to IFRS is a big process and time-consuming for all of Taiwan¡¦s public listed companies.

The economic and political condition of a country usually determines its fiscal policy. When Chiang Ching-Kuo was in charge of Taiwan¡¦s political and economic power between 1972-1988, his administration pushed forward many new public policies and economic growth plan in order for Taiwan to continue development. There were several different exhaustive expenditures and transfer payments. The financial resources to make this happen include tax revenue, commercial revenue, administrative revenue and debt-created revenue. The fiscal policy is necessary and important complimentary part of a government¡¦s public administrative policy and economic development plan. However, under the democratic system of Taiwan, fiscal policy is often over used or abused. On the one hand, the government¡¦s expenditure in national defense, social security, education, economic development, etc., continue to expand; on the other hand, tax revenue continue to be cut down to please the constituents. On the surface, this policy during reign of Chiang Ching-Kuo did not appear to have any financial burden; in truth the potential fiscal deficit has already began to grow. Unfortunately, this negative impact by the policy did not become apparent until the recent years. Economic growth has always been the goal of all governments around the world. When economists report on the economic development plan of his/her country, most will assent that the fiscal policy is the key to the economic growth. My dissertation is focused on the period from 1972-1988 when Chiang Ching-Kuo is in control of Taiwan. I will focus on how the financial expenditures and revenues, as well as tax burden, income distribution, public debit and credit, investment encouragement and import-export policies, together with the economic facts of the time, to correlate in further detail the meaning and affect of the past policies. Furthermore, I hope to gain new economic insights through restudying of past, and allow this dissertation be of help to the present economic administration.

The report explores three development alternatives that support and strengthen Jourdan-Bachman Pioneer Farms as a sustainable nonprofit organization and valued member of the community. Each strategy promotes success through improved stability, increased revenue streams and enhanced volunteer support without depleting current resources or funding. Designed as a potential employment plans for Pioneer Farms, benefits and constraints associated with each course of action are compared and contrasted. / text

Advertising is an important mechanism by which firms are able to communicate with their current and potential consumers. An advertising campaign may satisfy a multitude of objectives for a firm. Namely, advertising can be used to create awareness for a product or brand. It may be used to inform consumers about the usage features and benefits specific to a brand or a given product, or generate favorable attitudes and preferences amongst customers. Additionally, advertising may aim to persuade consumers towards trial or purchase. All these objectives enhance e consumers’ response towards the firm and its products/brands, and in turn, advertising helps to achieve sales for the advertised firm in the long run. This dissertation examined the relationship between advertising expenditures and sales revenue at the aggregate and brand level for the Quick Service Restaurant (QSR) industry in the United States from 1986 to 2007. Two main objectives of this study were to: 1) analyze the relationship between advertising expenditures and sales revenue within the QSR industry; and 2) provide analysis of the relationship between advertising and sales revenues for leading QSR firms, in the United States during the observed period. Thus, the current study provides the most comprehensive analysis of the relationships between advertising and sales in the QSR industry to date. Hypotheses were tested by time series analysis. Specifically, a stepwise regression analysis with backwards elimination of non-significant predicators was utilized to select a set of statistically significant predictor variables. This study controlled for factors expected to affect sales revenues such as population size, price and inflationary effects. Findings from this study indicate that aggregate advertising expenditures and aggregate sales for the QSR industry in the United States were significantly and positively related from 1986 to 2007. This is the first study to examine this relationship over such an extended period of time—twenty-two years. Results from brand level show a positive and significant relationship between advertising expenditures and sales revenues for certain QSR brands. Additional analysis, explored the relationship between advertising expenditures and another measure of consumption, market share, for QSR firms in the United States during 1986 to 2007. Results from this set of analysis, demonstrated a positive and significant relationship between electronic advertising expenditures and market share for several QSR brands. A Chow test (Chow, 1960) was also conducted on the brand level models to test for the presence of structural breaks in the data. Other means of analysis are also offered, and the implications of the results to research and theory are drawn. The study also identified future directions for research. / text

This dissertation includes four independent essays. Essay one (chapter two) considers a two-echelon, two-supply chain (SC) system in which manufacturers supply a generic product to their exclusive retailers, who then use service level and retail price to compete for heterogeneous consumers. We question: how do varied consumer preferences get reflected not only in differentiated products/services, but through them to the choice of SC structure that delivers them? We find that SCs can strategically manipulate the product/service strategy and SC structure to hedge themselves from horizontal competition. The key finding is that in a market where consumers have stronger diminishing marginal utility on service, then less differentiated products/services will be observed, and only decentralized supply chains can be the market equilibrium. This is in contrast to the well-known result in marketing that choosing vertical integration is always a Nash equilibrium, and that choosing decentralization can only be a Nash equilibrium when product substitutability is high. Essay two (chapter three) explores the classical revenue management problem in a competitive context, with both price and seat inventory competition. The main question is how should management make strategic marketing (pricing) and operational (seat allocation) decisions in such a competitive market? Do the conventional approaches (models and algorithms based on a monopoly market) give us the appropriate strategies? We find that in a market where price competition dominates, managers should set a lower price and safety protection level for full fare customers than in a monopoly or alliance market. In a market where seat inventory competition dominates, managers should set a higher price and safety protection level than a monopoly or alliance would. Interestingly, in a market where the two levels of competition are more evenly matched, managers should set a lower price and a higher safety protection level than a monopoly. We also explore the effect of the degree of competition and the market structure on the strategic decisions, and whether there is a first adopter advantage or second adopter disadvantage with revenue management. Essay three aims to extend the understanding of the Newsvendor model to a competitive framework. In a market with both price and inventory competition, newsvendors can gain customers with price and secure the sales with availability. We find that the newsvendors should adjust their inventory (safety stock or total inventory) and pricing strategies responsively to the nature of the competitive market. The profits of the newsvendors and their suppliers are also different under different competitive contexts. Both the Nash equilibrium strategy and the players' profits are influenced by the demand correlation and variability, but in different ways under different competitive scenarios. These observations provide some theoretical basis for the strategic selection made by newsvendors operating in certain competitive markets. Essay four (chapter five) explores the issue of competitors cooperating. It is a commonplace observation that even the most competitive firms often find it in their best interests to cooperate. An example of cooperation in operations management is when two supply chains agree in advance to transship or 'pool' surplus product for use by another. The alternative is to let their customers switch unsatisfied demand to a competitor. Which is preferable, and how does such a preference depend on the many parameters, prices, the nature of competition, the degree of competition, wholesale prices etc? To get answers, we study a stylized model under three market environments: a market with an exogenous retail price, an endogenous retail price, and with price competition. The summary answer is that strong price competition between substitutable goods should lead to caution in signing transshipment contracts. But with little price competition and particularly where retailers are free to set the transshipment price, then transshipment is probably the way to go. We also address the issue of an optimal transshipment price in each scenario, and compare the Nash equilibrium strategies between competing and transshipping.

Magistro baigiamajame darbe analizuojama 2007-2013 metų Alytaus miesto savivaldybės biudžeto vykdymas. Pirmoje darbo dalyje apžvelgiama nacionalinio biudžeto struktūra, pateikiama intergruoto planavimo ir biudžeto sudarymo schema, nacionalinio biudžeto sudarymo daugiapakopė teisinio reglamentavimo struktūra, savivaldybės vykdomų funkcijų klasifikacija, vietos savivaldos samprata. Teoriniu aspektu aptariamas fiskalinės decentarlizacijos principas kaip ryšys tarp valstyvės biudžeto ir savivaldybių biudžeų pagrindas, savivaldybių savarankiškumo ir įtakos ribotumo biudžeto pajamoms klausimas, bei sudaromas konceptualus modelis. Antroje darbo dalyje apibrėžiama kas yra savivaldybių biudžetų išlaidos ir savivaldybių pajamas, pateikiama pajamų sudėtis bei asignavimai pagal ekonominę ir funkcinę klasifikaciją. Atliekama Alytaus miesto savivaldybės biudžeto pajamų ir išlaidų dinaminė ir struktūros analizė. Trečioje darbo dalyje atliekama Alytaus miesto savivaldybės 2007-2013 metų biudžeto pajamų ir išlaidų planų įvykdymo analizė, nurodoma priežastys ir pasekmės. Ketvirtoje darbo dalyje palyginami Alytaus, Kauno ir Vilniaus miestų savivaldybių biudžetai. Baigiamojo darbo pabaigoje pateikiamos išvados, paremtos atlikto tyrimo rezultatais. / In this master‘s work it is analysed 2007-2013 years budget revenue and expenditure plans implementation of municipality of Alytus city. In the first part of work, it is looked at structure of National budget, submitted the integral planning and and the drawing up principles of National and municipality budget, it is showed a classification of municipality functions, adduced in the conception of local government. It is adduced in theoretical aspect the principle of fiscal decentralization as an important connection between state budget and municipality budget, reviewed a question of municipality autonomy and limitation of influence to affect municipality incomes, developed a constructive model. In the second part of work, it is defined what is the budgetary expenditure of municipalities and revenue. Also reviewed what composes the income of municipalities and reviewed expenditure partition of government functions. It is analysed the structure and dynamic of budget income and expenditure of municipality of the city of Alytus 2007-2011 years. In the third part of work, it is fulfilled the analysis of budget revenue and expenditure plans implementation of Alytus city municipality 2007-2011 years. It is indicated the reasons and consequences. In the fourth part, three budgets are compared with: the Kaunas, Vilnius and the Alytus city budgets. In the final part there are given conclusions based on the results of accomplished research.

This study was an evaluation of the approach to change that is used in the public sector. The approach that is chosen ultimately has a bearing on the management of change in an organisation. The study used a case study method to explore the key question of the approach using the six dimensions of change. The South African Revenue Services (SARS) served as a case study typical of a model public sector organisation. The focus was on the KZN region of SARS where there has been an implementation of a change initiative called SlYAKHA (meaning we are building) recently. The whole process from the birth of this initiative was looked at using the six dimensions to evaluate and answer the question of the approach that was used in managing this change. The six dimensions can be classified into the two main theories referred to as Theory E and Theory O. It became evident during the study that there was not enough literature on change management in the public sector particularly in the South African context. What further complicated the issue was that the models as applied in the private sector couldn't be imported and applied in a public sector organisation. The approach that was used in the management of Siyakha at SARS was of a Theory E nature, although not all the dimensions of that theory were applied. In the main the finding was that Theory E approach was used. It also came to light that in the public sector, this might be the logical step to take particularly as the first step to ensure that change does happen. This is because of the unique circumstances that face public sector organisations particularly in South Africa. At the end a suggestion is made that there should be a sequencing of the approaches where Theory E is applied first followed by Theory O. The researcher also suggests a different combination of dimensions in the sequencing exercise that will ensure that the public sector's unique circumstances are taken into account / Thesis (M.B.A.)-University of Natal, Durban, 2002.

Bakalauro baigiamajame darbe nagrinėjamos Plungės rajono savivaldybės 2008 – 2012 m. biudžeto pajamos ir išlaidos. Darbe apibrėžiama savivaldybės ir vietos savivaldos samprata, išskiriamos vietinės valdžios vykdomos funkcijos. Analizuojama savivaldybių biudžetų sandara, nagrinėjama, kokiais formavimo principais ir sudarymo metodais remiasi Lietuvos savivaldybės, rengdamos biudžetų projektus. Praktinėje dalyje analizuojama Plungės rajono savivaldybės biudžeto pajamų ir išlaidų struktūra ir dinamika. Atskleidžiami probleminiai biudžeto vykdymo aspektai. Darbe tiriama, kaip įvairūs socialiniai ir ekonominiai veiksniai nulėmė Plungės rajono savivaldybės biudžeto pajamų ir išlaidų apimtis. Atlikus biudžeto pajamų ir išlaidų apimties prognozavimą, buvo įrodyta, kad Plungės rajono savivaldybė neracionaliai įvertina retrospektyvą ir tai lemia biudžeto vykdymo problemas. / The final work of the Bachelor Degree Studies takes under analysis revenues and expenditures of Plunge District Municipality for the years of 2008 - 2012. This paper defines the conceptions of the municipality and local self-governing, distinguishes the functions performed by the local government. The current research work takes under analysis the structure of municipal budgets, deals with the formation of principles and methods the municipalities of Lithuania use for preparing their budgets. The practical part of this research studies the structure of expenditure and revenues and dynamics of Plunge District Municipality. The paper reveals the problematic aspects of the budget formation. This paper has carried out how various social and economic factors have result in revenue and expenditure size of Plunge District Municipality budget. After the forecast of the volume of the revenue and expenditure, it was proved in the work that Plunge District Municipality irrationally evaluates retrospective, and this causes to budgetary problems.

The objectives of this study were to evaluate the effects of residual feed intake (RFI) classification on performance, feed efficiency, feeding behavior and carcass traits, and to determine the relative importance of individual performance and carcass measurements on between-animal variation in net revenue of feedlot steers. Performance, feed intake and feeding behavior traits were measured in 508 Angus-based composite steers, using the GrowSafe feed-intake measurement system, while fed a high-grain diet for 70 days. Residual feed intake (RFI) was computed as actual minus expected dry matter intake (DMI) derived from regression of DMI on average daily gain (ADG) and mid-test BW0.75, and steers classified into low (n = 150), medium (n = 200) and high (n = 158) RFI groups. Following the feed-intake measurement periods, steers were fed the same diet in group pens and harvested at an average backfat thickness of 1.14 cm. Net revenue (NR) was calculated as carcass value minus feeder calf, yardage, and feed costs using 3-year average prices. Feed cost was based on actual feed consumed during the feed-intake measurement periods, and model-predicted intake adjusted for RFI during the group-feeding periods. Steers with low RFI had $48/hd lower (P < 0.0001) feed cost, $16/hd numerically higher (P = 0.29) carcass value, and $62/hd more favorable (P < 0.0001) net revenue compared to their high-RFI counterparts. Net revenue was correlated with carcass weight, marbling score, yield grade, DMI, ADG, RFI and G:F ratio where animals that consumed more feed, had higher rates of gain and were more efficient had more favorable net returns. Models predicting net revenue from performance, carcass quality, and feed efficiency traits accounted for 77% of the between-animal variation in NR. In the base model, that included all traits performance, carcass quality and feed efficiency traits explained 28, 14 and 35%, respectively, of the variation in NR. Results from this study indicate that between-animal variation in net revenue was impacted to a great extent by performance and feed efficiency, rather than carcass quality traits, in Angus-based composite steers based on average 3-year pricing scenarios.

Essentially, there are two competing propositions on tax base choices. The optimal tax theory on taxation asserts that the broader the tax base the better the tax. On the other hand, some public choice proponents have argued that, at the constitutional level, we should choose to restrict the power to tax and thus limit the available base. These theories assert fundamentally different views on the state and its citizens. Within the traditional optimal tax framework, governments maximize residents utility and tax base broadening lowers the tax rate, thus there is a revenue neutral response. When, however, governments do not choose to maximize residents utility, then increases in the tax base can have an impact on governments revenues and spending. In order to determine if tax bases influence government spending data on forty-eight states were compiled for the years 1977 through 1992. A state finance system of equations was developed. Using three-stage least squares estimation in a fixed effects econometric model, the relationship between the broadness of a tax base and state government spending was estimated. The state sales tax base was the tax base used to study this relationship. The results of this estimation found that states with broader sales tax bases had higher spending, all else equal. This result suggest that governments do not act as if they maximize resident utility when making tax base and rate decisions, otherwise base broadness would have no impact on spending. An additional result from this empirical analysis, is that tax base and rates are inversely related, but the relationship does not lead to revenue-neutral adjustments.