• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 259
  • 249
  • 117
  • 28
  • 20
  • 20
  • 19
  • 12
  • 10
  • 9
  • 8
  • 7
  • 5
  • 4
  • 2
  • Tagged with
  • 804
  • 306
  • 189
  • 159
  • 158
  • 132
  • 131
  • 129
  • 129
  • 127
  • 127
  • 123
  • 119
  • 117
  • 106
  • 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.
91

Problémy při návratu po zranění u výkonnostních hráčů tenisu / Comeback after injury associated with problems issues of elite tennis players

Bachmanová, Barbora January 2015 (has links)
Title: COMEBACK AFTER INJURY ASSOCIATED WITH MOTIVATION ISSUES OF ELITE TENNIS PLAYERS The goal of thesis: The aim of this study was to describe comeback to competition after injury associated with motivation issues of elite tennis players. To meet the objective there were some scientific questions created. Scientific questions: In total there were three scientific questions created. For the concrete answers there was an anonymous questionnaire, which help us to get answers on our goal. These scientific questions follow: How did players feel, react and what they were interested in during convalescence? How did players doubt themselves during comeback period? How did players come up to psychological conditions during comeback? Methods: In the thesis, method of questioning was applied. There was an anonymous questionnaire composed of 18 questions created. The sample was 48 players older than 15 years, ranked up to 200th place of national ranking in the Czech Republic. The questionnaire was created largely based on a personal experience gained by the author and also based on professional expertise. Results: Results shows that comeback to competition is very tough part of player's career and it is accompanied by negative sort of minds and doubts. During convalescence period all players have usually...
92

A semantic network analysis of mission statements from juvenile detention centers

DeLuca, Anne January 1900 (has links)
Master of Arts / Department of Communication Studies / William Schenck-Hamlin / The following research project seeks to answer the question: “To what extent can differences among juvenile detention centers be explained on the basis of concepts of restorative and retributive justice?” To investigate, mission statements were collected from a national sample of Juvenile Detention Centers. A semantic network analysis was performed to answer the above research question. The computer program CATPAC was used to create 2-d images of the semantic analysis. From these images eight themes emerged through clusters: institutional identity, public safety, life skill values, family and child tie, and community and family tie, support from staff, support from environment, and support from environment and staff. These themes were reflective of retributive or restorative orientation. Results indicate that male public institutions are reflective of retributive justice while female public, male private, and female private institutions are more reflective of restorative justice. These findings suggest biases and treatment patterns within the juvenile justice system.
93

Komplexní analýza finančního zdraví společnosti Papouch s.r.o. / Complex analysis of financial health of the company Papouch s.r.o.

Bártová, Pavlína January 2010 (has links)
I have followed the theme financial analysis in my theses. The first part focuses on the theory -- what the principle of financial analysis is, what it is used for, who uses it and description of particular methods used when talking about financial analysis. I have applied theoretical knowledge to the practice -- I have applied the financial analysis by company Papouch s.r.o. This practical part includes analysis of the accounting statement, analysis of ratios, as well as calculation of non-financial indexes and application of models of solvency and bankruptcy of this company. I have reviewed the financial situation of company Papouch s.r.o. at the end of my theses.
94

Účetní závěrka a finanční analýza společnosti AB JET spol. s r.o. / Statement of Balances and Financial Analysis of the Company AB JET s.r.o.

Kroupová, Michaela January 2009 (has links)
This thesis is dedicated to the statement of balances and financial analysis. The first part describes statement of balances in the Czech Republic. It describes the legal regulation, the basic requirements for disclosure statements and elements of financial statements. The second part deals with the description of elementary methods of financial analysis such as analysis of absolute indicators, differential analysis of indicators and analysis of systems of indicators. In the third part theoretical knowledge of financial analysis is used to assess the financial health of the company AB JET s.r.o.
95

The hole in holism : a critical appraisal of the "holistic development of learners" with specific reference to the emotions

Dix-Peek, Dominique 23 June 2008 (has links)
The National Curriculum Statement argues that it takes all of the different components of the individual into account when attempting to educate each learner. It states that one of the goals of the National Curriculum Statement is to promote the “holistic development of learners”, and within this area to take each learner’s emotions into account. This is a bold statement that has many practical implications for the learner, the educator, and the lecturers in teacher training programmes. There appears to be very little guidance provided in the National Curriculum Statement or teacher training programmes with regards to how one should take the “holistic development of learners”, and specifically the emotions into account. For this reason, this research focuses on whether it is possible to prepare teachers to take the “whole child” into account, with particular reference to the emotional dimension of the learner. The research also focuses on whether educators in schools feel adequately prepared to look at the emotions, and what different factors come into play when attempting to look at the both the emotions and the “holistic development of learners”. In order to do this, the current research focuses on Life Orientation, since it appears to be the subject that is most able to deal with the cognitive, spiritual, physical social and emotional needs of the learners. With the purpose of achieving the abovementioned objectives, the researcher conducted a qualitative research study which involved the interviews of six Life Orientation Educators from six different public schools in the Northern Suburbs of Johannesburg; as well as three lecturers who lecture Life Orientation at the University of the Witwatersrand. The findings of this research report indicate that most of the educators and lecturers who participated in the research feel inadequately prepared to take the emotions, and the holistic development of learners, into account in the teaching /learning process. There are a number of reasons for this. First, many participants felt that both the emotions and holism are implied within the curriculum. However, the participants felt that there is not an explicit explanation for what these elements of the individual are. As a result of the lack of a coherent explanation of the different elements of the individual, the participants felt that it is difficult to teach the non-cognitive aspects of the individual. Second, because the emotions and holism are implicit rather than explicit, it was felt that there are no clear indications provided by the National Curriculum Statement, or in the Life Orientation courses or workshops on how it is possible to teach or assess the whole child, and the emotions specifically.
96

Tradition and transformation : a critique of English setwork selection (2009-2011).

Silverthorne, Rosemary Ann 15 March 2010 (has links)
This Research Report critiques the English Home Language Literature setwork selection for the period 2009-2011 in terms of the National Curriculum Statement for English Home Language for Grades 10- 12 to establish whether there is consonance between policy and practice in this section of the syllabus and to determine whether the new national syllabus offers a traditional or a transformational approach to the subject. In order to do this, the National Curriculum Statement is analysed in terms of the principles and outcomes which it intends to be actualised in the study of English and selects those that seem applicable to literature studies. Questions are formulated encapsulating these principles and used as the tools to critique the new national literature syllabus both as regards its individual constituent parts and as regards the syllabus as a whole. A brief comparison between the current prescribed literature selection and setworks set from 1942 to the present day establishes whether the new syllabus has departed from old syllabus designs, whether it acknowledges the new target group of pupils in multiracial English Home Language classrooms by offering a revised, wider and more inclusive selection of novels, dramas, poems and other genres such as short stories, or whether it remains traditionally Anglocentric in conception. The conclusions reached are that although the setworks conform to the letter of the requirements set down in the NCS, the underlying spirit of transformation is not realised. The inclusion of some poets from Africa and South Africa is merely content addition to a Eurocentric core curriculum, a form of tokenism which does not reorientate the syllabus significantly or move it away from its traditional trajectory. The report suggests that literature of merit from both Africa and South Africa be included in every part of the syllabus so that it reflects in some degree the contributions that the continent makes to English literature, in this way including in its scope the interests and identities of the wide range of learners studying English Home Language in the South African context.
97

Innovation Gene: the relationship between financial performance and communicating innovation in mission statement

Ali, Ahmed F., Yalta Vargas, Carlos, Fakhouri, Mohammed January 2019 (has links)
Mission statement is important to companies, especially as a strategic communication tool with stakeholders. Innovation is also important to companies and has its implications on performance. This study examines the relationship between financial performance and explicitly communicating innovation in mission statement. The study uses a quantitative approach with logistic regression to test empirical hypotheses related to revenues, profits, change in assets and market value, and their relationship with explicitly communicating innovation in mission statements. The conclusion is that among all the financial performance indicators considered, only market value represents a strong and significant result, indicating a positive relationship with explicitly communicating innovation.
98

Challenges by defining av scope statement for a digitalization project : A qualitative study within the public sector based on the case study eAkte

Wrobel, Janice, Taschek, Jacqueline January 2019 (has links)
Almost every change within an organisation is done through projects; however this is  problematic, since projects often fail due to unavailable resources and a lack of quality. Therefore, management of the project's scope seems to be essential because it has an impact on the whole project performance. Consequently, the scope statement of the project needs to be well defined otherwise it can lead to significant issues during the whole project life cycle. To ensure a successful project and a well-defined scope statement, knowledge sharing within the project team is essential. However, to ensure that knowledge sharing occurs it is in the responsibility of the project manager to create a trustworthy environment, which can be seen as a challenge. Another problem within projects is that knowledge gets lost or is not stored at the end of a project, which is needed to prevent forthcoming projects from failing. The research topic was chosen because the impact of complex digitalisation projects within the public sector are under-researched. Since all German governmental agencies need to implement electronic files until 2020 according to the German E-Government Act (EGovG), the pioneer project ‘eAkte’ of the Federal Labour Office was chosen as the underlying case study of this thesis. With the combination of the different research areas a unique study is created, since the relationship is shown. To generate the required data for this study, semi-structured interviews with eight participants of the project eAkte were conducted. The findings of the thesis were divided into four main themes complexity, scope statement, knowledge as well as project challenges in order to see the relationship and interaction of the individual subjects. By connecting the findings with the chosen literature, it can be recommended to incorporate all affected parties in the creation process of the scope statement in order to ensure that the needed knowledge is included for specifying it. The thesis provides contributions for forthcoming digitalisation projects within the public sector in order to apply the new insights regarding the creation process of the scope statement. Further, a theoretical contribution has been conducted by combining the theories of project management, scope management and knowledge management to highlight the interaction of these subjects.
99

A relevância do lucro líquido versus fluxo de caixa operacional para o mercado de ações brasileiro / The relevance of earnings versus operating cash flow to the Brazilian stock market

Malacrida, Mara Jane Contrera 27 February 2009 (has links)
Este trabalho avalia a relevância do fluxo de caixa operacional corrente, accruals e lucros correntes para predizerem o fluxo de caixa operacional futuro e estimarem o retorno das ações das companhias abertas brasileiras. A análise é realizada seguindo o modelo desenvolvido por Barth et al (2001), o qual se baseia no modelo de Dechow et al (1998) e no estudo realizado por Bartov et al (2001). A partir dos modelos teóricos são desenvolvidas 7 hipóteses para analisar a relevância das informações contábeis para o mercado de capitais brasileiro. A pesquisa empírica é desenvolvida a partir das Demonstrações de Fluxo de Caixa publicadas, voluntariamente e pelo método indireto, por companhias abertas com ações listadas na Bolsa de Valores de São Paulo (BOVESPA), no período de 2000 a 2007. As análises são realizadas utilizando dados em painel. As evidências empíricas indicam que o lucro corrente é mais relevante do que o próprio fluxo de caixa operacional corrente para predizer o fluxo de caixa operacional futuro (t+1); os accruals são relevantes para predizer o fluxo de caixa operacional futuro e adicionam capacidade preditiva ao lucro corrente, pois lucro corrente desagregado em fluxo de caixa operacional e seis componentes de accruals mostra-se ainda mais relevante do que o lucro corrente para estimar o fluxo de caixa operacional futuro (t+1). Contudo, as informações contábeis não se mostram significativas para predizer o fluxo de caixa operacional futuro para períodos além de um ano para as empresas brasileiras. Adicionalmente, os resultados indicam que o lucro corrente é mais relevante do que o fluxo de caixa operacional corrente para explicar o retorno corrente das ações e o fluxo de caixa operacional corrente é mais relevante do que o lucro corrente para explicar o retorno futuro das ações. Os accruals são relevantes para explicar os retornos, corrente e futuros das ações, evidenciando que o lucro corrente desagregado em fluxo de caixa operacional e seis componentes de accruals é mais relevante do que o lucro corrente e o fluxo de caixa operacional corrente para explicar os retornos corrente e futuros das ações, respectivamente. Os resultados ainda evidenciam que a relevância do lucro corrente e do fluxo de caixa operacional corrente é influenciada pelos accruals e que há reconhecimento assimétrico tanto para o lucro quanto para o fluxo de caixa operacional. Dessa maneira, os resultados evidenciam que a Demonstração do Fluxo de Caixa fornece informações relevantes adicionais àquelas fornecidas pelo lucro na predição dos fluxos de caixa operacionais futuros e na explicação do retorno das ações das empresas brasileiras, indicando que sua divulgação contribui para a redução dos níveis de assimetria informacional e para a melhoria do conteúdo informativo da contabilidade. / This research evaluates the relevance of operating current cash flow, accruals and current profits to predict the future operating cash flow and estimate the return of shares from listed companies in Brazil. The analysis is performed according the model developed by Barth et al (2001), which is based on the model of Dechow et al (1998) and the study conducted by Bartov et al (2001). Seven hypothesis are developed from the theoretical models in order to analyze the relevance of accounting information to the Brazilian Capital Market. Empirical research is developed from the Cash Flow Statement, which is published voluntarily and by the indirect method, by listed companies with stock traded in the Bolsa de Valores de São Paulo (BOVESPA) in 2000 to 2007period. The analysis is performed using Panel Data. Empirical evidences indicate that the current profit is more relevant than the operating current cash flow to predict the future operating cash flow (t +1). Accruals are relevant to predict the future operating cash flow and add predictive capacity to the current profit, because current profit split in operating cash flow and six components of accruals is even more relevant than the current profit to estimate future operating cash flow (t +1). However, account information is not significant to predict the operating cash flow to future periods for Brazilian companies beyond a year. Additionally, results indicate that the current profit is more relevant than the operating current cash flow to explain the current stock return and operating current cash flow is more relevant than current profit to explain future stock returns. Accruals are relevant to explain the current and future stock returns, showing that the current profit split in operating cash flow and six components of accruals is more relevant than the current profit and operating current cash flow to explain the current and future stock returns, respectively. Also, results show that the relevance of current profit and operating current cash flow is influenced by accruals and that there is asymmetrical recognition both for profit and for operating cash flow. Thus, results suggest that Cash Flow Statement provides additional and relevant information to those provided by profit in the prediction of future operating cash flows and on the explanation of the stock returns of Brazilian companies, indicating that its disclosure helps to reduce the asymmetry of information level and to improve the informational content of Accounting.
100

Utilização da teoria da divulgação para avaliação da relação do nível de disclosure com o custo da dívida das empresas brasileiras / The use of disclosure theory for evawate the relation of level of disclosure with the costa of debt of brasilian companies

Lima, Gerlando Augusto Sampaio Franco de 23 October 2007 (has links)
Este trabalho tem como objetivo investigar a relação entre o nível de disclosure voluntário e o custo de capital de terceiros. Espera-se que o aumento do disclosure pelas empresas resulte na diminuição da assimetria de informação, diminuindo o risco oferecido aos financiadores da empresa, resulte, também, no aumento da visibilidade e negociabilidade de seus papéis, bem como na quantidade de informação divulgada aos seus stakeholders de uma forma geral. Como plataforma teórica, foi utilizada a Teoria da Divulgação estudada por Verrechia (2001), mais explicitamente a pesquisa baseada em Eficiência, além de serem demonstrados os cálculos dos custos de capital, como a apresentação de pesquisas nacionais e internacionais sobre o assunto. Com relação à empiria, foi elaborado um nível de evidenciação das informações contábeis para se comparar com o custo de capital de terceiros pesquisado. Foram pesquisadas 23 companhias abertas no decorrer de 2000 a 2004, para o nível de disclosure, e de 2001 a 2005, para o custo de capital de terceiros e as variáveis de controle, obedecendo à seguinte equação: (Kdt) = ?(NDt-1, variáveis de controlet-1). Antes de analisar a regressão com dados em painel, foi utilizada a técnica multivariada de Análise de Correspondência (ANACOR) para se fazer uma análise exploratória das variáveis estudadas. Os resultados empíricos demonstraram que, a partir da utilização do efeito pooling, pelo método dos mínimos quadrados generalizados, cujo R2 foi de aproximadamente 28,49%, o nível de disclosure voluntário possui relação inversa com o custo de capital de terceiros, ou seja, quanto maior o nível de diclosure, menor o custo de capital de terceiros, dessa forma, não se rejeitou a hipótese estudada. Apesar dos resultados obtidos e das conclusões apresentadas, devem-se levar em consideração algumas limitações da pesquisa, como: as conclusões obtidas ficaram restritas à amostra, às variáveis e à ferramenta econométrica usada, podendo, como sugestões para novas pesquisas, utilizarem-se outras ferramentas estatísticas (análise de cluster, painéis dinâmicos, entre outros) e outras variáveis para, até mesmo, fazer comparações com o estudo apresentado. / The objective of this research is to verify the relation between voluntary disclosure and the cost of debt of the companies. It is expected that the disclosure increase results in the reduction of information asymmetry and the risk given to the suppliers, and increases the visibility and the negotiation of their stocks, as well as the amount of information given to the stakeholders. The Theory of Disclosure, created by Verrechia (2001), mainly the ?efficiencybased disclosure? was used and the theories of the cost of debts, as showed in nacional and internacional researches. In respect to the empirical data, a level of voluntary disclosure has been made to compare with the companies? cost of debt. The research design covers the 2000- 2004 periods for the voluntary disclosure and controls variables and 2000-2005 periods for the cost of debt using the equation: (Kdt) = f(NDt-1, control variablest-1), with a sample of 23 companies. Before using the panel data, we have used the Correspondence Analysis which is an exploratory method. Subsequently, evidences show that using combined effects in generalized least squares, which results a R2 of 28,49%, the voluntary disclosure level has inverse relation with the cost of debt, that is, as higher the disclosure level as lesser the cost of debt of the companies. Despite the results and the presented conclusions, some limitations of the research must be led in consideration, as: the conclusions had been restricted to the sample, to the variables and the econometrical tool, being able, as suggestions for new researchs, to use other statistical tools (analysis of cluster, dynamic panel and others) and other variables for, even though, making comparisons with the presented study.

Page generated in 0.0706 seconds