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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Výdajové chování magistrátních měst / Expenditure comportment of magistrate's cities

LUKŠOVÁ, Petra January 2011 (has links)
This diploma thesis is concerned with expenditure comportment of magistrate's cities. The main objective of this thesis was to examine the expenditure side of municipal budgets of cities of the Czech Republic. The thesis is divided into a theoretical and analytical part. The theoretical part describes the basic informations about municipal authorities, budget and budget's process. Next important part is about current and capital expenditure and overview of existing studies on magistrate's cities. Five cities were selected for analytical part. These cities were Olomouc, České Budějovice, Hradec Králové, Havířov and Kladno. The analytical part describes these cities and their budgets and current and cupital expenditures of these cities. The expenses were analyzed according to the sectoral classification. The expenses of these cities were also compared with the municipalities of the Czech Republic.
2

Classificação setorial das empresas brasileiras: uma aplicação da análise de cluster

Losekann, Vanderléia Leal 17 December 2008 (has links)
The decision-making in a company requires knowledge of the external environment in which it operates. The group of companies, according to an activity or with the behavior of certain variables regardless of the type of product or service, serves as a basis for understanding the relationships and characteristics of businesses in markets that sell or buy. This thesis seeks to evaluate the efficiency of the sector classification from the cluster analysis method. The use of rating sector in studies in the administration area has been based on the assumption that companies within the same industry are similar. So if the classification sector is efficient, it is expected that companies within the same industry form a cluster of industries and companies that are grouped into different clusters mixed. The results, in general, show a high heterogeneity in sectoral clusters or when the number of clusters is suggested by the rule of stopping or BOVESPA criterion. And this heterogeneity is stable, as it remained throughout the study period. Therefore, the results point to the inefficiency of sectoral analysis. The study group of companies from financial and economic data served to identify the lack of homogeneity of the sectors in terms of the indicators when subjected to a classification based solely on the type of goods or services produced. For more precise decisions taken in those sectors can be restructured to incorporate in each group, companies that can be reasonably similar. / O processo de tomada de decisão numa empresa requer conhecimento externo do ambiente em que ela atua. O agrupamento de empresas, de acordo com o ramo de atividade ou com o comportamento de certas variáveis independentemente do tipo de produto ou serviço oferecido, serve como base para a compreensão das características e relações das empresas nos mercados em que vendem ou compram. Esta dissertação busca avaliar a eficiência da classificação setorial a partir do método análise de cluster. A utilização da classificação setorial nos estudos na área de administração tem, por base, o pressuposto de que empresas de um mesmo setor são semelhantes. Portanto, se a classificação setorial é eficiente, espera-se que empresas de um mesmo setor formem um cluster e que empresas de setores diferentes sejam agrupadas em clusters díspares. Os resultados, de um modo geral, demonstram uma alta heterogeneidade setorial nos clusters quer quando o número de clusters é sugerido pela regra de parada ou critério BOVESPA. E esta heterogeneidade é estável, uma vez que se manteve ao longo do período estudado. Portanto, os resultados apontam para a ineficiência da análise setorial. O estudo do agrupamento de empresas a partir de dados econômicos e financeiros serviu para identificar a não existência de homogeneidade dos setores do ponto de vista dos indicadores quando sujeitos a uma classificação baseada unicamente no tipo de bem ou serviço produzido. Para tomadas de decisões mais precisas os setores podem ser reestruturados de modo a incorporar, em cada agrupamento, empresas que possam ser razoavelmente semelhantes.
3

論服務分類W/120分類議題之解決途徑 / Effective Solution to GATS W/120 Classification Issues

李亞璇, Lee, Ya Shiuan Unknown Date (has links)
烏拉圭回合談判時期,GATT締約成員首次將服務貿易談判納入GATT體系下,為讓談判代表效率地針對服務項目進行服務貿易市場開放之談判,秘書處參考聯合國CPC暫行版的服務分類,提出了W/120。儘管秘書處於「承諾表填寫準則」中明確地指出,成員得以使用W/120以外的方式填寫承諾表,然而,W/120仍成為多數成員填寫承諾表之主要依據。而自WTO成立至今,多數會員仍係依W/120之分類填寫其承諾表。 然而,在這二十年間服務貿易之蓬勃發展下,有些服務已逐漸轉型,亦有些新興的服務項目產生,致使會員開始討論W/120服務分類不足的問題。從會員討論之過程中,得以發現W/120各服務部門幾乎皆存在著不同的分類問題,而亦有不少會員提案建議如何改善之。 相較於目前有些會員選擇以爭端解決的方式處理服務分類之問題,本文更為支持會員主動改善W/120,並且讓一種新分類被會員接受與使用之程度達到目前W/120被使用之程度。本文認為,由於改善W/120此解決方式得以處理的分類問題較個案解釋方式更為廣泛與全面,又得以兼顧會員之需求,設計出最適合會員使用的新分類,以及使新分類維持得更為持久,是故,將分類改善得更為清楚以及更具彈性,不僅得以避免爭端發生,亦得以確保未來談判時會員承諾之穩定性,實為較案例解釋方式更佳之解決途徑。

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