Made available in DSpace on 2016-04-25T18:39:43Z (GMT). No. of bitstreams: 1 Francisco Jose Pereira de Carvalho.pdf: 876641 bytes, checksum: 97854be37fe1c0815d8992d17d5dee4d (MD5) Previous issue date: 2011-10-20 / This work relates to the theme "The Effects of Indirect Taxes in the Materials for Construction" and features literature that surrounds and underlies the PIS, COFINS, IPI and ICMS, in addition to legal changes that occurred in the period 2002 to 2010 and echoed in the cost calculations in the formation of the sale price and the collection of these taxes to state coffers. To measure the effects of these legal changes were made simulation calculations on costs and selling prices, accompanied by analysis of changes in these tax revenues to public coffers. As a result of these studies, simulations and analysis, it was shown that such changes, arising from government action, both from Sao Paulo State and Union, which now sought to increase consumption, with the reduction in tax rates, reducing costs and selling prices to consumers, either by increasing the tax burden was passed on to prices charged by manufacturers and traders, being transferred to consumers, resulted in virtually all cases, these taxes increase in revenues to state coffers. Changes in PIS (1) and COFINS (2), generated an increase in taxes, commodity prices and increased tax revenue of the Union The IPI (3), the rate reductions in 2006 and 2009, the Federal Government to stimulate consumption and fight global financial crisis, reduced costs and prices and provided increased tax revenue. About ICMS (4), we examined the effects caused by cuts in its rates in 2006 that caused a reduction in cost and sale price of building materials, whose effects were eliminated by the expansion of the tax substitution, which occurred since April 2008, which in addition to increasing costs and prices, has provided increased tax revenue from the tax / Este trabalho diz respeito ao tema Os Efeitos dos Tributos Indiretos sobre os Materiais para a Construção Civil e apresenta pesquisa bibliográfica que envolve e fundamenta o PIS, a COFINS, o IPI e o ICMS, além das alterações legais que ocorreram no período de 2002 a 2010 e que repercutiram nos cálculos dos custos, na formação do preço de venda e na arrecadação desses tributos aos cofres públicos. Para se medir os efeitos dessas alterações legais, foram feitas simulações de cálculos nos custos e nos preços de venda, acompanhadas de análises das variações nas arrecadações desses tributos aos cofres públicos. Como resultado dessas pesquisas, simulações e análises, foi visto que tais mudanças, originadas de medidas governamentais, tanto do Estado de São Paulo como da União, que ora buscaram intensificar o consumo, com a redução de alíquotas de tributos, diminuindo os custos e os preços de venda aos consumidores, ora aumentando a carga tributária que foi repassada aos preços praticados pelos fabricantes e comerciantes, sendo transferidas aos consumidores, acarretaram, praticamente, em todos os casos, aumento nas arrecadações desses tributos aos cofres públicos. As mudanças no PIS (1) e na COFINS (2) geraram aumento na carga tributária, nos preços das mercadorias e elevação na arrecadação da União. Quanto ao IPI (3), as reduções de alíquotas em 2006 e 2009 feitas pelo Governo Federal, para estimular o consumo e combater a crise financeira mundial, diminuíram os custos e preços e proporcionaram aumento na arrecadação. Sobre o ICMS (4), foram examinados os efeitos provocados pelas reduções de suas alíquotas em 2006, que ocasionaram redução no custo e no preço de venda dos materiais para construção, cujos efeitos foram eliminados pela ampliação do regime de Substituição Tributária, ocorrida desde abril de 2008, que além de elevar custos e preços, proporcionou, aumento na arrecadação desse imposto

AimThe purpose of this study is to analyze factors that affect the price on tenant-owner apartments in the central parts of Uppsala. Special attention is put on analyzing how the monthly fee and the location affect the price. The hypotheses are that the monthly fee and the distance to the central part of the city have a negative effect on the price. A number of additional price affecting factors was taken in consideration during this study. Method This study is mainly based on data supplied to us by Mäklarstatistik. The supplied data consists of information about tenant-owner apartment sales in Uppsala during a year under 2008 and 2009. Before the Hedonic method was used in order to get the result, we added information, processed it and eliminated unwanted data. The Hedonic method makes it possible to describe the selling price as a function of several price affective factors. To investigate how the monthly fee affects the selling price, several regression equations were conducted. The data supplied to us was processed with the computer program Microsoft Excel. Result and conclusions The investigation shows that there is a negative correlation both between the monthly fee and the apartments selling price, as well as between the selling price and the distances to the Fyrisån and the Stora torget. Suggestions for future research The interest rate on the housing loan is one of the biggest contributing factors in the total monthly cost for most household owners. In this study we have not taken in consideration the effect of the present interest rate for household loan. Therefore we think it would be interesting to investigate its effects on the market. Contribution of the thesis   This study has strengthened the credibility of earlier studies. It has also given a deeper insight into how the monthly fee affects the price on apartments by using more variables than earlier studies.

The goal of this work is to determine necessary economic and organizational measures for introducing goat insemination in Czech Republic. As the current number of goats is 14 402 head, 23 044 doses are needed for their successful insemination. These doses would be produced from 14 brood billy-goats. Supposing investment costs to establish the insemination station, are estimated at 3 220 000CZK. The period to repay them would be 4 years and 340 days according to the assumed calculated prices of insemination doses. The distribution and sale of insemination doses would be arranged by breeding organizations under an agreement with the intended insemination station. The assumed selling price of 1 insemination dose to final customer could be 230,8 CZK during the 1st year. The price includes a fee of 100 CZK for the realisation of insemination.This price would be gradually reduced to 199 CZK (6th year).

In this diploma thesis are analyzed selling prices of flats in Czech Republic. Based on literature and economic theory about similar topic was made economic model and constructed variables, which could have effect on the price. For the analysis were used information about 1100 flats in 8 Czech cities. The effect of the variables was measured using ordinary least square method. Increase of size of the flat by one squared meter cause 1,28% increase of price. Price of flats in ground floor is lower than other flats. This effect raises until fifth floor. Flats in last floor are cheaper than others. The effect of balcony is almost 33% higher price. Fixed effects of cities give the results that Prague is the most attractive, at the end is Ústí nad Labem.

The aim of the thesis is to broaden the research in the field of housing economics using the statistical tool of meta-analysis. The thesis examines the relationship between the selling price of a house and the time the house spends at the housing market. Although the research investigating this relation is of a wide comprehension, the results arising from various primary studies differ a lot. The goal of the thesis is to explain the source of this heterogeneity and determine the factors causing this variation. According to the results, it can be concluded that the effect size is influenced mainly by number of observations, modelling technique and specification of the model. Median income or location are other factors also determining the size of estimated coefficients. Also publication bias has been investigated although its presence is not confirmed in this thesis.

This thesis is the theoretical part discusses various approaches to calculating warehouse and sales price as reported in the literature and other sources. In the practical part analyzes the calculation of inventory and sales prices Pierburg, Ltd. Based on the analysis highlights the positive and negative aspects of the price system used, or will be proposed recommendations for future adjustments.

Earlier studies examining house pricing have mainly focused on the secondary market and have often overlooked the primary market and newly produced housing units. This paper studies the pricing strategies in the primary housing market, as that segment differs from the secondary market. By using data from one newly produced housing project, we are able to exclude a number of project-specific factors, as they are nearly identical for all observations. This allows us to focus on factors that are directly observable and require very little assessment or evaluation in our estimations of list prices, selling prices and selling times. The empirical results exhibit a close relationship between list- and selling prices, but a few factors differ significantly between the two. Such differences could indicate a misinterpretation of the market by the seller. The time-on-market model shows that a number of factors affect selling times as well. The results indicate a relationship between "mispriced" factors and their impact on the selling times, where "over-priced" factors seem to prolong the time-on-market and "under-priced" factors seem to shorten the time-on-market. By dividing the units into different price ranges, it becomes clear that high-priced housing is more difficult to price and take longer to sell. This relationship is strengthened by a degree-of-overpricing variable, which exhibits a positive sign in the time-on-market model. The effect is the strongest in low-priced units and not significant for higher-priced units. Other factors that affect pricing strategies require a broader discussion. Analogies from similar consumer good markets indicate that pricing strategies are dependent on the types of customers in the target groups as well as the stage in the project life-cycle.

This thesis investigates manufacturing costs in the company, which produces electrical assemblies for the special transportation vehicles. The analysis focuses on one particular large-scale long-term project for a foreign customer. The teoretical part presents the overview of the cost management methods and techniques, the emphasis is on the product costing methods. The practical part analyzes the data obtained from the company's ERP system and compares it with prices in the contract and in the initial offer. The aim is to assess whether the planned costs and profits of the initial calculation has been achieved. In case there is found a difference between an expected and an observed value, the reason for this difference is investigated, and steps to achieve the initially desired results are recommended.

Un chef d'entreprise peut s'adresser à un successeur potentiel, pour le convaincre de la bonne mesure de son œuvre à lui vendre, en liant une partie de son prix aux futures performances de l'entreprise. Cette formule d'intéressement comme composante de prix de vente, nous vient des États-Unis d'Amérique où est utilisée pour la désigner, l'expression «earn out». Le verbe anglais «earn» signifie «gagner» et l'adverbe « out » signifie «dehors». Avec ces deux courts mots, l'un de quatre lettres, l'autre de trois, les anglo-saxons parviennent à dénommer la technique particulière de transmission d'entreprise en société, qui consiste à parier sur l'avenir, en donnant à celui qui est désormais en «dehors» du capital social, l'occasion de participer à la vie et aux « gains » de cette entreprise. Cette modalité de complément de prix, s'exprime dans les accords entre vendeur et acquéreur, par l'introduction d'une clause dite d'earn out. / No English summary available.

The diploma thesis presents the procedure for calculating the value of the technical improvements of building owner for accounting registration and taking account of another way to use of the building. In this work are explained the concepts related to technical improvements of building. The practical part deals with the practical example revitalization of the block of flats in which it is applied methodology for the technical improvements.