• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 3
  • 1
  • Tagged with
  • 4
  • 4
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 1
  • 1
  • 1
  • 1
  • 1
  • 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

Uma contribuição ao estudo de evidenciação do efeito da cumulatividade de tributos: o caso da COFINS em quatro estágios de um segmento da cadeia produtiva do couro / A contribution to the study of disclousure effects of cumulativeness of tributes: the case COFINS taxation in four phases of a segment of the leather productive chain.

Rogério Ferreira dos Santos 14 May 2003 (has links)
Este trabalho propõe uma metodologia para evidenciar o efeito da cumulatividade de tributos no preço de venda de um produto ao longo da cadeia produtiva. Foi apresentado um panorama sobre o setor coureiro no Brasil, com o objetivo de identificar os estágios mais relevantes de um segmento da produção do couro e mensurar o efeito da cumulatividade da COFINS que ocorre nesse segmento. Os procedimentos da metodologia contemplam a demonstração do encadeamento do efeito cascata do tributo em cada um dos estágios, mensurando a taxa de majoração do preço de venda do couro que acontece de um agente e o seguinte do segmento. Por meio da metodologia sugerida, foi possível evidenciar que em cada estágio do segmento da cadeia produtiva do couro (produtor, abatedouro, curtume, indústria de artefatos de couro) as taxas de majoração do preço de venda foram 4,27%, 5,56%, 5,23% e 4,97%, respectivamente. A metodologia evidencia, também, que o percentual de 7,91% do preço de venda no último estágio do segmento considerado representa o valor do tributo nele incorporado. Não obstante estes percentuais serem válidos somente para os valores dos preços de cada estágio ilustrados no exemplo deste estudo, a metodologia poderá ser utilizada para apurar os percentuais de outros estágios e segmentos. / This work suggests a methodology to disclosure effects of the cumulative taxes on the selling prices along the supply chain. We presented a panorama about the leather production segment in Brasil aiming to identify the main phases of the leather production process by measuring the effects of COFINS taxation that occurs in the segment. The methodological procedures adopted here allow us to verify the cumulative taxation in each referred phase by measuring the rate of in crease of the leather selling prices which occurs from one element to the following one of the supply chain, Through the methodology suggested we achieved to demonstrate that in each of the leather production phase (producer, slaughter, tannery, leather company) the increasing rates of selling prices was 4,27%, 5,56%, 5,23% and 4,97%, respectively. The method also indicates that the increasing rate of 7,91% on the selling prices relatives to the last phase correspond to the amount of tax added to the product. Though these percentage are valid only for these example utilized in this work, we conclude that this methodology applies to other cases and segments.
2

Uma contribuição ao estudo de evidenciação do efeito da cumulatividade de tributos: o caso da COFINS em quatro estágios de um segmento da cadeia produtiva do couro / A contribution to the study of disclousure effects of cumulativeness of tributes: the case COFINS taxation in four phases of a segment of the leather productive chain.

Santos, Rogério Ferreira dos 14 May 2003 (has links)
Este trabalho propõe uma metodologia para evidenciar o efeito da cumulatividade de tributos no preço de venda de um produto ao longo da cadeia produtiva. Foi apresentado um panorama sobre o setor coureiro no Brasil, com o objetivo de identificar os estágios mais relevantes de um segmento da produção do couro e mensurar o efeito da cumulatividade da COFINS que ocorre nesse segmento. Os procedimentos da metodologia contemplam a demonstração do encadeamento do efeito cascata do tributo em cada um dos estágios, mensurando a taxa de majoração do preço de venda do couro que acontece de um agente e o seguinte do segmento. Por meio da metodologia sugerida, foi possível evidenciar que em cada estágio do segmento da cadeia produtiva do couro (produtor, abatedouro, curtume, indústria de artefatos de couro) as taxas de majoração do preço de venda foram 4,27%, 5,56%, 5,23% e 4,97%, respectivamente. A metodologia evidencia, também, que o percentual de 7,91% do preço de venda no último estágio do segmento considerado representa o valor do tributo nele incorporado. Não obstante estes percentuais serem válidos somente para os valores dos preços de cada estágio ilustrados no exemplo deste estudo, a metodologia poderá ser utilizada para apurar os percentuais de outros estágios e segmentos. / This work suggests a methodology to disclosure effects of the cumulative taxes on the selling prices along the supply chain. We presented a panorama about the leather production segment in Brasil aiming to identify the main phases of the leather production process by measuring the effects of COFINS taxation that occurs in the segment. The methodological procedures adopted here allow us to verify the cumulative taxation in each referred phase by measuring the rate of in crease of the leather selling prices which occurs from one element to the following one of the supply chain, Through the methodology suggested we achieved to demonstrate that in each of the leather production phase (producer, slaughter, tannery, leather company) the increasing rates of selling prices was 4,27%, 5,56%, 5,23% and 4,97%, respectively. The method also indicates that the increasing rate of 7,91% on the selling prices relatives to the last phase correspond to the amount of tax added to the product. Though these percentage are valid only for these example utilized in this work, we conclude that this methodology applies to other cases and segments.
3

An?lise do pre?o de venda nas empresas prestadoras de servi?os na cidade de Barra Mansa Rio de Janeiro / Analysis in the sale price of the companies provider of services in Barra Mansa city Rio de Janeiro

Oliveira, Jos? Vilmar de 27 August 2007 (has links)
Made available in DSpace on 2016-04-28T20:19:14Z (GMT). No. of bitstreams: 1 2007- Jose Vilmar de Oliveira.pdf: 344198 bytes, checksum: d8223b0fe77e3a2555b29e25161d8820 (MD5) Previous issue date: 2007-08-27 / The general objective of this search consists of analyzing the selling prices in the companies of maintenance services in Barra Mansa city, Rio de Janeiro, state. The p resent work verifies the qualification of the involved professionals in the confection of the selling costs and price in the companies and the interference of the owners in the determination therm. The work was divided in five chapters, at the first one it describes, beyond the mentioned objectives, the problem, the assumption, the methodology and the limit of this search. In the second chapter, the literary revision investigates some authors that shows the concepts of costs and selling prices, the vision of reengeneering, responsible for substitution the proper men s work power at the companies for outsorce of services and the use of another companies. They are observed under the view of Administration Sciences and the Law, that is the base of the global phenomenon called outsourcing. At the third chapter, the methodology was on field research treated with a description about the company, the place of this study, the history of Barra Mansa city, it is determine which research instrument and collects of da ta will be used. At the fourth chapter, after receiving the report sent to that woes business's leaders, they will be analysed of another companies and the results will be done, to obtain the structural picture of the companies, as their sizes, the profess ional profile of the employees that work in the acountable area and the profile of the owners. At the fifth chapter it will be made the conclusions and it will be presented some suggestions to the outsorce companies. / O objetivo geral nesta disserta??o consiste em analisar os pre?os de venda nas empresas prestadoras de servi?os de manuten??o, na cidade de Barra Mansa, estado do Rio de Janeiro. O presente trabalho trata de verificar a qualifica??o dos profissionais envolvidos na confec??o dos custos e pre?o de vendas nas empresas e a interfer?ncia dos propriet?rios na determina??o dos mesmos. O trabalho foi realizado em cinco cap?tulos, sendo que no primeiro, descreve-se, al?m dos objetivos mencionados, a formula??o do problema, a suposi??o, a metodologia e a limita??o do estudo. No segundo cap?tulo, a Revis?o Liter?ria, s?o investigados v?rios autores que mostram conceitos de custos e pre?o s de venda, a vis?o da reengenharia, respons?vel pela substitui??o da m?o-de-obra pr?pria das empresas por prestadores de servi?os e a terceiriza??o, vista sob a ?tica das Ci?ncias da Administra??o e do Direito, que embasam este fen?meno global chamado ter ceiriza??o. No terceiro cap?tulo realiza -se a metodologia da pesquisa de campo, com um hist?rico sobre a empresa, local do estudo, a hist?ria da cidade de Barra Mansa, determina-se qual o instrumento de pesquisa e coleta de dados. No quarto cap?tulo, ap?s o recebimento do question?rio enviado aos dirigentes empresariais terceirizados, realiza-se a an?lise e discuss?o dos resultados, onde, tem-se, o retrato estrutural das empresas, como o seu tamanho, o perfil profissional dos funcion?rios que trabalham na ?rea cont?bil e o perfil dos propriet?rios. No quinto cap?tulo faz -se as conclus?es e apresenta - se algumas sugest?es ?s empresas terceirizadas.
4

Comparative Analysis of Machine Learning Methods for Predicting Property Prices and Sale Velocities in the Real Estate Industry / Jämförande analys av maskininlärningsmetoder för att förutsäga fastighetspriser och försäljningshastigheter inom fastighetsbranschen

Eren, Lucas January 2023 (has links)
The real estate industry is one of the largest industries in the world and using data-driven decision-making has been shown to increase companies’ profitability. A technique to apply data-driven decision-making is machine learning. Within the real estate industry, predicting property selling prices and sale velocities (the duration a property remains on the market) are crucial factors of interest. Knowing the selling price and the sale velocity can motivate businesses to alter their plans in an effort to increase their profitability. The research conducted in this thesis employs a comparative approach to evaluate the performance of various machine learning methods in predicting both the selling price and the sale velocity of properties. The machine learning methods this study investigated are random forest, decision tree, K-nearest neighbor, support vector regression, and multilayer perceptron. After pre-processing, the data set used comprises 560,000 distinct data points from the Swedish housing market. The data set has a wide geographic scope, covering almost the entire country of Sweden. The data set was subjected to both normalization and standardization techniques in order to determine how they affected the machine learning methods. The results demonstrate that random forest oEutperforms the other machine learning methods in predicting property selling prices. However, the assessed machine learning methods encountered difficulties in predicting the sale velocity. The best-performing machine learning method for sale velocity is random forest. Notably, SVR demonstrates a lower MAE for sale velocity, but performs worse in the R² metric. / Fastighetsbranschen är en av de största industrierna i världen och att använda datadrivet beslutsfattande har visat sig öka företags lönsamhet. En teknik för att tillämpa datadrivet beslutsfattande är maskininlärning. Inom fastighetsbranschen är förutsägelser av fastigheters försäljningspriser och försäljningshastigheter viktiga faktorer av intresse. Kunskap om försäljningspriset och försäljningshastigheten kan motivera företag att ändra sina planer i syfte att öka lönsamheten. I den forskning som bedrivs i denna avhandling används en jämförande metod för att utvärdera olika maskininlärningsmetoders prestanda när det gäller att förutsäga både försäljningspriset och försäljningshastigheten för fastigheter. De metoder för maskininlärning som undersökts i denna studie är random forest, decision tree, K-nearest neighbor, support vector regression och multilayer perceptron. Efter förbehandling består den använda datamängden av 560 000 distinkta datapunkter från den svenska bostadsmarknaden. Datamängden har en stor geografisk räckvidd och täcker nästan hela Sverige. Datamängden utsattes för både normaliserings- och standardiseringstekniker för att avgöra hur de påverkade maskininlärningsmetoderna. Resultaten visar att random forest överträffar de andra maskininlärningsmetoderna när det gäller att förutsäga försäljningspriser på fastigheter. De utvärderade maskininlärningsmetoderna stötte dock på svårigheter när det gällde att förutsäga försäljningshastigheten. Den bäst presterande maskininlärningsmetoden för försäljningshastighet är random forest. I synnerhet visar SVR en lägre MAE för försäljningshastighet, men presterar sämre i R² måttet.

Page generated in 0.0883 seconds