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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.
201

Análise das transações nas indústrias arrozeiras de Goiás / Analysis of transactions in industries rice in Goiás

Terencio, Juliana Peres 30 May 2014 (has links)
Submitted by Luanna Matias (lua_matias@yahoo.com.br) on 2015-02-09T14:46:02Z No. of bitstreams: 2 Dissertação - Juliana Peres Terêncio - 2014.pdf: 2348788 bytes, checksum: ee00905b1d4ac4269fe4023cc3319bf3 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2015-02-20T11:25:30Z (GMT) No. of bitstreams: 2 Dissertação - Juliana Peres Terêncio - 2014.pdf: 2348788 bytes, checksum: ee00905b1d4ac4269fe4023cc3319bf3 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2015-02-20T11:25:30Z (GMT). No. of bitstreams: 2 Dissertação - Juliana Peres Terêncio - 2014.pdf: 2348788 bytes, checksum: ee00905b1d4ac4269fe4023cc3319bf3 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2014-05-30 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / The work aims to identify the main sources of transaction costs in the governance structures of rice industries in the State of Goiás, their characteristics, as well as how these organizations respond to these phenomena. The research is theoretical basis for New Institutional Economics, Economics of Transaction Costs starting with a review of concepts and approaches used in the study of business inside the agribusiness sector. After reviewing the literature, the rice got contextualized in the world, in Brazil and Goiás. Data about production, inventory, marketing, consumer preferences, and also changes in the market were considered in order to justify the work and inform the importance of this commodity as food.Defined and presented the characteristic of the studied object, the next step was the preparation of a questionnaire to verify the sources of transaction costs, its characteristics and the way organizations treat the phenomenon. In the results, applying the methodology described in 22% of industries installed in the State, it was found the standard of competition required by the market; which payment policies of the raw materials implemented by companies; view toward the short term, undercapitalization and low propensity to adopt technological innovations, including a disorganized institutional environment, as a reality for the vast majority of companies researched. Furthermore, consistent with the theory stated, the main sources of transaction costs relate to opportunism and main attributes of transactions: asset specificity, frequency and uncertainty. The analysis indicated that in addition to the main attributes of transactions, the nature of the coordination process implemented occurs, mainly through the market,that industries could improve coordination and reduce costs with the adoption of hybrid instruments of coordination and long and medium term contracts. But despite the lack of an improvement in coordination, Goiás industry gets the best and biggest trading margins for processed rice market in Goiás. This may be a reflection of a market with monopoly characteristics that the leader of the sector practices between producers, distributors and between companies related to the segment. / O trabalho tem por objetivo identificar as principais fontes de custos de transação nas estruturas de governança das indústrias arrozeiras goianas, suas características, bem como a forma como essas organizações reagem a estes fenômenos. A pesquisa tem por base teórica a Nova Economia Institucional, Economia dos Custos de Transação começando com uma revisão de conceitos e abordagens utilizadas no estudo de empresas no setor agroindustrial. Após a revisão de literatura, contextualizou-se o arroz no mundo, no Brasil e em Goiás. Dados sobre a produção, estoque, comercialização, preferências do consumidor, mudanças no mercado foram consideradas com o intuito de justificar o trabalho e informar a importância dessa commodity como alimento. Definidas e apresentadas as característica do objeto estudado partiu-se para a elaboração de um questionário para a verificação das fontes de custos de transação, suas características e a forma como as organizações tratam o fenômeno. Nos resultados, aplicando a metodologia descrita em 22% das indústrias instaladas no estado, foi encontrado o padrão de concorrência estabelecido no mercado; quais as políticas de pagamento das matérias-primas implementadas pelas empresas; visão voltada para o curto prazo, descapitalização e baixa propensão à adoção de inovações tecnológicas, além de um ambiente institucional desorganizado, como uma realidade para a grande maioria das firmas pesquisadas. Além disso, coerentemente com o indicado pela teoria, as principais fontes de custos de transação se relacionam com o oportunismo e com os principais atributos das transações: especificidade de ativo, freqüência e incerteza. A análise indicou que além dos principais atributos das transações, a natureza do processo de coordenação implementado se dá, majoritariamente via mercado, que as indústrias poderiam melhorar sua coordenação e reduzir custos com adoção de instrumentos híbridos de coordenação como contratos de longo e médio prazos, porém apesar da falta de um aprimoramento na coordenação, a indústria goiana consegue as melhores e maiores margens de comercialização de arroz beneficiado no mercado goiano. Isso pode ser o reflexo de um mercado com características de monopólio que a empresa líder do setor exerce entre produtores, distribuidores e entre firmas relacionadas ao segmento.
202

Teoria da empresa para o direito do trabalho brasileiro / The theory of the firm in relation to Brazilian employment law

Pragmácio Filho, Eduardo 12 December 2017 (has links)
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-20T08:48:10Z No. of bitstreams: 1 Eduardo Pragmácio Filho.pdf: 1721982 bytes, checksum: 7c926d05cee0014ccef274338a968924 (MD5) / Made available in DSpace on 2017-12-20T08:48:10Z (GMT). No. of bitstreams: 1 Eduardo Pragmácio Filho.pdf: 1721982 bytes, checksum: 7c926d05cee0014ccef274338a968924 (MD5) Previous issue date: 2017-12-12 / The Brazilian employment law does not reflect a relationship to economics. The first objective of this thesis is to show the relationship between economics and labor law since the Brazilian Labor Code considers the firm as an employer. The second objective is to point out new directions concerning employers’ responsibilities with respect to business practices based on the notions of risk and power. The methodology adopted is the bibliographic research. This thesis depicts some of the most important economic approaches of firm theory, such as the neoclassical, the principal-agent, the transaction costs (Ronald Coase), the nexus of contracts and the property rights (Oliver Hart). The four profiles of the enterprise (Asquini) and the business risks (Simon Deakin), notions from corporate law, are also discussed. Then, the firm is discussed in relation to the workplace in order to identify some examples of what David Weil called the "fissured workplace", such as supply chains and franchises. As an employer, the firm exercises five functions through one or several legal entities, according to Jeremias Prassl’s theory. The employer’s functional approach is (in an implicit way) reflected in the Brazilian Labor Code and can be perfectly applied to Brazilian employment law for a better assignation of responsibilities to the various entities that carry out one or more of the employers’ functions. The firm is a power, it has a political profile and needs to self-regulate through codes of conduct or through a new system of responsibility. Finally, the conclusion reached is that the notions from law and economics, regarding transaction costs, nexus of contracts, property rights, the profiles of the enterprise found in Asquini’s theory, and the notions of power and risk create new legal tools to produce an innovative employment relationship responsibility / O direito do trabalho brasileiro não dialoga com a economia. O primeiro objetivo desta tese é promover o necessário diálogo entre economia e direito do trabalho, para uma melhor compreensão do que é uma empresa, uma vez que a CLT considera como empregador a empresa. O segundo objetivo é apontar novos rumos da responsabilidade trabalhista para a atividade empresarial, a partir das noções de risco e de poder. A metodologia adotada é a pesquisa bibliográfica. Inicia-se com a apreciação das várias teorias econômicas da firma, como a neoclássica, a do agenciamento, a dos custos de transação de Ronald Coase, a do nexo de contratos e a dos direitos de propriedade consolidada por Oliver Hart. Abordam-se também as noções comercialistas da empresa de Asquini e o risco empresarial de Simon Deakin. Em seguida, a empresa é contextualizada no ambiente de trabalho, para se identificar os ambientes “fissurados” a que se refere David Weil, a exemplo das cadeias de abastecimento e das franquias. Como empregadora, a empresa exerce cinco funções, por meio de um ou de vários entes legais, de acordo com a teoria de Jeremias Prassl. Essa noção funcional do empregador é implicitamente adotada na CLT e pode perfeitamente ser trasladada ao direito do trabalho brasileiro, para uma melhor imputação de responsabilidades aos vários entes que exercem uma ou mais de uma função de empregador. A empresa é um poder, detém um perfil político e precisa exercer o autocontrole, por meio dos códigos de conduta ou de uma nova sistemática de responsabilidade. Por fim, a conclusão a que se chegou é que as noções, oriundas do law and economics, a respeito de custos de transação, nexo de contratos, direitos de propriedade, somadas aos perfis da empresa de Asquini, e acrescidas das noções de poder e de risco, tudo isso cria novas ferramentas para se imputar uma inovadora responsabilidade empresarial trabalhista
203

Fatores de decisão de terceirização em tecnologia da informação

Mozzini, Silvia Helena Risch January 2011 (has links)
A prática da terceirização por parte das organizações é uma prática que vem sendo utilizada há muito tempo e tornou-se cada vez mais comum. O mesmo também ocorre em relação às atividades da área de Tecnologia da Informação, onde a terceirização vem assumindo um papel muito importante devido ao crescente do número de organizações que estão adotando essa prática, pelos altos valores envolvidos, ou ainda pelas formas e arranjos cada vez mais inovadores que estão se formando para o uso da terceirização em Tecnologia da Informação. Diversas são as razões que levam os executivos a terceirizar, parcial ou totalmente, suas diferentes atividades e serviços na área de Tecnologia da Informação, sendo muitos deles associados à redução de custos, melhoria da qualidade e foco nas atividades essenciais da organização. Os motivos pelos quais as organizações terceirizam têm sido foco de muitos estudos acadêmicos importantes, onde ainda são identificadas lacunas. Nesse contexto, esse trabalho tem como objetivo identificar os fatores que impactam no processo decisório de terceirização em Tecnologia da Informação. Diante disso, o principal objetivo desse trabalho é responder a seguinte questão: “que fatores devem ser considerados no processo decisório com relação à terceirização da Tecnologia da Informação?” O método utilizado é a pesquisa Survey realizada a partir de modelo validado apresentado pela literatura. O modelo precisou ser adaptado para a área de Tecnologia da Informação que resultou em um modelo contendo as dimensões Estratégia, Ambiente, Características do Processo de TI, Custos e Características dos Fornecedores de TI. O processo de validação e refinamento utilizou a Análise de Confiabilidade (Coeficiente Alfa de Cronbach) e a Análise Fatorial Fatorial Exploratória Discriminante. A partir do resultado dessas validações, foi identificada a possibilidade de diferentes arranjos de variáveis nas dimensões, porém manteve-se o padrão validado anteriormente sem contestação da literatura. A principal contribuição dessa pesquisa para a prática gerencial é o fornecimento de um instrumento de pesquisa que prevê a identificação dos fatores de determinantes para a decisão de terceirização em Tecnologia da Informação sob o ponto de vista do contratante. Esse modelo pode auxiliar executivos na decisão de terceirizar ou não suas atividades em Tecnologia da Informação. / The practice of Outsourcing by organizations has been used for years and it has become more and more common. The same has been occurring as to the activities of the area of Information Technology , where outsourcing has been occupying a relevant role due to the growing number of companies adopting this practice, the high amounts involved, or, still, the more and more innovating arrangements being formed for the utilization of outsourcing in Information Technology. There are many reasons for the executives to outsource, partial or totally, their different activities and services in the area of Information Technology, many of them associated to the reduction of costs, quality improvement and focus on the essential activities of the organization. The reasons why the organizations outsource have been the focus of many important academic studies, where many gaps are still identified. In this context, the aim of this work is to identify the factors that impact on the decision process of outsourcing in Information Technology. So, the main goal of this work is the answer for the following question: “which are the factors that shall be considered in the decision process relating to outsourcing of Information Technology".This work is a survey developed from a validated model presented by literature. The model had to be adapted to the area of Information Technology and resulted in a model containing the following dimensions: Strategy, Environment, Features of IT Process, Costs and Characteristics of IT Suppliers. The validation process and refining have used the Analysis of Reliability (Cronbach's Alpha Coefficient) and Discriminatory and Exploratory Factor Analysis. From the result of such validations, it has been identified the possibility of different arrangements of variables in the dimensions; however, it has been maintained the standard previously validated with no objection of literature. The main contribution of this survey for the managerial practice is the supply of a research tool which foresees the identification of determinant factors for outsourcing in Information Technology related to the contractor. The model may help the executives decide on the outsourcing of their activities related to Information Technology or not.
204

Freins et leviers à une réduction d’utilisation des antibiotiques en élevage bovin liés à l’organisation économique des filières, aux systèmes d’exploitation et au conseil. / Limitation and levers to a reduction of antibiotic use in cattle sector related to the economic organisation of sectors, of farming systems, and of advice.

Poizat, Axelle 29 June 2018 (has links)
Réduire les usages d’antibiotiques est un des leviers principaux pour contrer l’avancée de l’antibiorésistance qui menace l’efficacité du traitement des maladies bactériennes humaines et animales. En filières bovin laitier et jeunes bovins de boucherie, deux maladies de production sont responsables des principaux usages d’antibiotiques, respectivement les mammites et les maladies respiratoires. L’objectif de la thèse a été d’identifier auprès des acteurs des filières des verrous limitant l’amélioration des pratiques la diminution de l’utilisation d’antibiotiques, puis d’identifier des leviers d’action. En élevage de jeunes bovins de boucherie, des entretiens auprès d’acteurs de la filière (éleveurs et responsables) et des enquêtes auprès d’éleveurs ont permis d’identifier que l’organisation de la filière est un des principaux verrous. Cependant, les caractéristiques des systèmes d’exploitations et les compétences des éleveurs constituaient également une potentielle limite. En élevage bovin laitier, des entretiens ont permis de montrer que les perceptions et connaissances des éleveurs semblaient être un des freins majeurs à l’amélioration des pratiques, le système d’exploitation semblant intervenir à la marge. En élevage bovin allaitant, des leviers permettant d’améliorer la coordination entre les acteurs de la chaîne de valeur ont été identifiés. En élevage laitier, un programme innovant de formation et de conseil a été évalué dans le cadre d’une étude d’intervention, montrant une amélioration des connaissances et perceptions des éleveurs sur la prévention et l’utilisation des antibiotiques. / Reducing antibiotic use is one of the main levers to limit the increase of antimicrobial resistance, which threatens the effectiveness of the treatments of human and animal bacterial diseases. In dairy and young beef bull sectors, antibiotics are mainly used to control two production diseases, respectively mastitis and bovine respiratory diseases (BRD). The objective of the thesis was to identify with sectors’ stakeholders’ limitations for the improvement of antibiotic use practices, then to identify levers of action. In the young beef bulls’ sector, interviews with stakeholders and farmers showed that the organization of the value chain, because of its potential influence on BRD risk factors, was one of the main limitation identified. However, the characteristics of farming systems and farmers’ skills were also a potential limitation. In the dairy sector, interviews have shown that farmers’ perceptions and knowledge seemed to be one of the major limitation to the improvement of the practices. The farming system seemed to have only limited influence. In young beef bulls sector, levers to improve coordination between stakeholders in the value chain have been identified. In dairy farming, an innovative training and advising program was evaluated as part of an intervention study, showing an improvement in the knowledge and perceptions of farmers regarding prevention measures and antibiotic use.
205

Provision of environmental goods on private land: a case study of Australian wetlands

Whitten, Stuart Max, Business, Australian Defence Force Academy, UNSW January 2003 (has links)
The management of natural resources located on private lands often involves a perceived conflict between the mix of private and public benefit outputs they produce. Governments have tended to respond through legislation to restrict and redirect private decisions about resource management. However, the legislative response faces a lack of information about the costs and benefits of alternative management and policy instruments. A pertinent example of this debate is the management of wetlands on private lands. The goal in this thesis is to advance the design of policy relating to the production of environmental outputs on private lands. This goal is achieved by first estimating the welfare impacts of alternative private land management strategies on the wider community. These estimates are used as inputs into the development of alternative policy instruments that are then evaluated in terms of their potential cost-effectiveness in influencing private management. Two case studies of wetland management on private land in Australia are presented ??? the Upper South East Region of South Australia, and, the Murrumbidgee River Floodplain in New South Wales. The conceptual approach described in the first part of the thesis includes a description of the resource management problem and the strengths and weaknesses of the alternative decision frameworks widely employed in Australia. Identification of the cause and nature of transaction costs in the management process is the focus in this discussion. The welfare impacts of alternative wetland management strategies are investigated through the construction of a bio-economic model for each of the case study areas. The approach integrates biophysical analysis of changing wetland management with the value society places on wetlands. Outputs from this process are used in the development of a range of policy instruments directed towards influencing wetland management. The impact of poorly quantified and uncertain transaction costs on the potential cost-effectiveness of these options is evaluated using threshold policy analysis. The empirical results show that the perception of a conflict between the private and public values generated by resource management is accurate. For example, scenarios changing wetland management in the Upper South East of South Australia on the Murrumbidgee River floodplain in New South Wales were shown to generate net benefits of $5.2m and $5.1m respectively. Hence, changing wetland management could generate increased community welfare. The potential for these findings to be translated into wetland policy is less conclusive. Policies directed towards wetland management (in part or in whole) incur a range of transaction costs and deliver differential wetland protection benefits. Ten ???best bet??? policies are identified, but more information is required to determine conclusively whether a net benefit results to the wider community when transaction costs are included.
206

Real Property Processes : An explorative study of property institutions in Belarus

Vaskovich, Marina January 2012 (has links)
This work aims at advancing the scientific understanding of the real property processes stimulating the Belarusian property market specifically in order to promote its development. For a property market to operate efficiently, real properties ought to be able to be smoothly created and securely transferred with the aid of real property processes. These processes, after being implemented, generate transaction costs for a society, while the ways by which they are arranged can increase or decrease such costs. This research applies institutions as a theoretical ground with the transaction costs theory as a core concept for the examination of the selected property processes, resulting in a body of new knowledge on the relations between institutions, property processes and transaction costs. This study specifically investigates property formation and purchase processes in Slovenia, Sweden and Belarus through an ontological modelling supported by their descriptions. It additionally explores the content of property rights along with the existing real property legislation of the selected countries, as such are recognised as components influencing real property processes. Consequently, general descriptions of the land tenure systems of these three countries and a classification of fundamental property rights are presented. The examined property processes are compared in order to identify differences and thereby generally enrich the theoretical knowledge in the land administration domain. This comparison is based on the transaction costs generated by the specific real property processes and relatively estimated by this research with a focus on the stakeholders involved, their functions and interactions. This study places its main emphasis on property formation and property purchase processes in Belarus, while corresponding property processes of selected European countries are taken as benchmarks for new approaches. This research results in proposing simplified property processes for Belarus that may sensibly be established with the long-term aim of facilitating the functioning of the national property market and thereby economising as to transaction costs. In conclusion, the property market of Belarus would benefit from a simplification of the real property processes by utilising international practices while, however, not disregarding national peculiarities. / QC 20120525
207

Rekrytering och sociala medier - Om konsten att hitta rätt person till rätt jobb på rätt ställe : En fallstudie av Länsförsäkringar Bergslagens rekryteringsprocess

Jansson, Ann-Catrin January 2010 (has links)
Den vanligaste rekryteringsvägen är genom informella kontakter och spontanbesök är den näst vanligaste vägen. Arbetsförmedlingen (AF) som rekryteringsväg minskar ständigt och sociala medier används allt mer som rekryteringsverktyg. Många företag har svårt att rekrytera personal med rätt kompetens. Syftet med uppsatsen är att undersöka hur och vilka sociala medier som används i rekryteringssammanhang. Forskningsstrategin är en fallstudie av Länsförsäkringar Bergslagens rekryteringsprocess. Det empiriska materialet består bland annat av interna dokument och intervjuer med personalchefen. Resultatet visar att nuvarande rekryteringsprocess genomgår 13 olika steg och att målet är att få fler att lämna intresseanmälan på hemsidan. Sociala medier definieras som webbrelaterade tjänster där människor bland annat kan konversera, ta del av och utbyta information och knyta kontakter. Arbetsmarknaden har förändrats och anställningarna är inte lika stabila som tidigare. Arbetsrelaterad teknik överensstämde tidigare med en individs hela karriärutveckling. Idag förändras arbetet, organisationen och den tekniska utvecklingen betydligt snabbare, vilket innebär att en tjänst kan förändras radikalt på bara fem år. Detta innebär att urvalsprocesser och verktyg behöver uppdateras. Arbetsgivare utnyttjar flera olika verktyg för urval och rekrytering men informationen om användningen är begränsad. / The most common recruitment route is through informal connections, and spontaneous visits are the second most common route. The use of the Employment Service (AF) as recruitment channel is consistently reduced and social media is increasingly used as recruiting tool. Many companies have difficulties recruiting staff with appropriate skills. The purpose of this paperis to examine how, and what social media is used in the recruitment context. The research strategy is a case study of the recruitment process at Länsförsäkringar Bergslagen. The empirical evidence includes internal documents and interviews with the personnel manager.The results show that the current recruitment process consists of 13 different steps and the goal is to get more individuals to leave their applications of interest on the homepage. Social media is defined as Web-related services where people can converse, receive and exchange information and establish contacts. The labour market has changed and jobs are not as stable as they used to be. Before, work-related technologies were consistent with an individual'sentire career. Today, work, organization and technological progress are changing much faster, which means a service can radically change in only five years. This means the selection processes and tools needs to be updated. Employers use a variety of tools for the selection and recruitment, but the information on their use is limited.
208

Kreditbedömning och revisorns betydelse : - ”Revisionskostnader är peanuts”

Petersson, Malin, Näzell, Anna January 2012 (has links)
Syfte: Med start år 2009 genomförde den svenska regeringen flera åtgärder för att minska de administrativa kostnaderna för företagen, varpå revisionsplikten för mindre aktiebolag upphörde. Finansieringen för de mindre företagen är en viktig fråga för ekonomisk tillväxt i Sverige, och för att kunna utöka verksamheten krävs kapital. Det vanligaste i Sverige är att all expansion sker med lånade pengar. För dessa företag är det av yttersta vikt att kreditprövningen sker med stor aktsamhet för att undvika framtida förluster. Vi ställer oss därför frågande till hur den frivilliga revisionen påverkar företagets möjligheter till lån och i förlängningen den expansion som är viktig ur ett samhällsekonomiskt perspektiv. Uppsatsen vänder sig till alla aktiebolag är intresserade av hur en kreditbedömning går till samt till de mindre aktiebolag som överväger att välja bort revision. Syftet med uppsatsen är att beskriva kreditbedömningsprocessen samt likheter och skillnader i Swedbank och Handelsbankens kreditbedömning. Vi studerar de effekter ett oreviderat bolag får för beviljandet av kredit och undersöker även resultat av tidigare forskning i syfte att förstärka det aktuella läget inom ämnesområdet. Metod: Studien är genomförd med den kvalitativa metoden där vi har använt oss av en deduktiv ansats för bankernas kreditbedömning samt resultat från tidigare forskning. En deskriptiv teknik har använts för att samla in materialet. För att se effekterna av den frivilliga revisionen har vi använt en induktiv ansats med en komparativ teknik. Analys och redovisning av studiens resultat har genomförts med hjälp av Kvales (1997) sju stadier för intervjuundersökningar. Resultat & slutsats: Vi kan se tydliga fördelar för beviljandet av kredit för reviderade bolag. Bankerna anser att kostnadsbesparing inte är ett skäl att avstå från revision då många företag är beroende av den ekonomiska kompetensen som en revisor bidrar med. Bankerna spar resurser och minskar informationsövertaget då företagen är reviderade. De är medvetna om principal agentproblemet och accepterar transaktionskostnader men inte agentkostnader. Båda bankerna värdesätter en nära relation till kunden och begär ett personligt betalningsansvar av ägaren. Vi ser också att Handelbanken är mer restriktiva vid bedömning av nya kunder jämfört Swedbank. Swedbank tar större hänsyn till mjuka värden medan Handelsbanken fokuserar på siffror. Båda bankerna går främst på återbetalningsförmåga och säkerheter för att bevilja lån. Vi finner att den tidigare forskningen inom ämnesområdet till stor del står i strid med våra egna resultat varför vi vill uppmuntra andra forskare att ifrågasätta forskningsresultat. Förslag till fortsatt forskning: Studien är begränsad till bankernas perspektiv varför ett förslag till vidare forskning är huruvida kostnaden för revision överstiger nyttan för mindre aktiebolag. Det framkommer även i vår undersökning att bankerna kan komma att kräva reviderat material av de mindre aktiebolagen varför vi föreslår att en djupare forskning sker kring under vilka förutsättningar det kan tänkas ske. Vi föreslår även vidare forskning kring hur utvecklingen för de bolag som valt bort revision blir när den frivilliga revisionen fått en större genomslagskraft. Uppsatsens bidrag: Uppsatsen vänder sig till alla aktiebolag som är intresserade av hur en kreditbedömning går till samt till de mindre aktiebolag som överväger att välja bort revision. / Aim: Starting in 2009, the Swedish government introduced several measures to reduce administrative costs for businesses. As a result, the legislated audit requirement for smaller companies was removed. Funding opportunities for smaller companies is an important issue for economic growth in Sweden, and to make expansion possible the business requires capital. In Sweden, the most common way to fund such expansions is through lending. For these companies it is imperative that the credit assessment is done with great care in order to avoid any future losses. With this essay we would therefore like to question how the abolished audit requirement will affect the company's possibility to acquire the funding needed in order to expand, which in extension is so important from a socio-economic perspective. The essay is addressed to all companies who are interested in credit decisions in general, and smaller companies that are considering the option not to audit in particular. The purpose of this paper is to describe the credit decision process and the similarities and differences between Swedbank and Handelsbanken's credit decisions. We study the effects of an unaudited company for the granting of credit and also examine the results of previous research in order to strengthen the current state of the subject field. Method: The study was conducted with the qualitative method, where we have used a deductive approach to banks' credit decisions together with the results from previous research. A descriptive technique was used to collect the data. To see the effects of the voluntary audit legislation, we used an inductive approach with a comparative technique. Analysis and reporting of results of the study was carried out with the help of Kvale (1997) seven stages of interview surveys. Result & Conclusions: We can see obvious benefits for the granting of credit to the audited company compared to the non-audited company. The banks believe that cost is not a valid reason to refrain from auditing when many companies are dependent on the economic competence that an auditor contributes with. Banks saves resources and reduces the information advantage with companies that have been audited. They are aware of the principal agent problem and accept the transaction costs but no agency costs. Both banks examined in this essay value a close relationship with the customer and require personal payment liability of the owner. We also see that Handelsbanken are more restrictive in the evaluation of new customers compared to Swedbank. Swedbank takes greater consideration to soft values, while Handelsbanken focuses on numbers. Both banks prioritize repayment capacity and securities for granting loans. Concludingly, we find that the previous research done within this field is in great conflict with our own results, which is why we would like to encourage other researchers to question research findings. Suggestions for future research: The study is limited to the banks' perspective, why a proposal for further research is whether the cost of the audit exceeds the benefits for smaller companies. It is found also in our investigation that the banks may require auditing of the smaller joint-stock companies which is why we propose that a deeper research is done about the conditions under which it might happen. We also suggest further research on the development for companies that refrain from auditing when the voluntary audit has been given time for a greater impact. Contribution of the thesis: The essay is addressed to all companies that are interested in how the credit decisions are made, and to the smaller companies that are considering not to be audited.
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Företagsobligationer : Den nya företagsfinansieringen i morgondagens samhälle?

Tadaris, Danny, Tsimbidakis, Alexander January 2015 (has links)
Introduktion: Historiskt sett har de svenska företagens lånebaserade finansiering mestadels utgjorts av banklån. Efter finanskrisen 2008 har bankerna tvingats till att minska utlåningen när de numera jobbar utefter det nya regelverket Basel III. Rapporter från bland annat riksbanken och svenskt näringsliv menar att detta regelverk kommer att slå hårdast mot svenska små bolag. Forskning inom området menar att den svenska marknaden för företagsobligationer inte fått den utveckling den borde haft. Syfte: Syftet med denna studie är att söka en förståelse till varför den svenska marknaden för företagsobligationer förefaller att vara underutvecklad bland små bolag, samt att undersöka urvalets lämplighet för ett framtida inträde på den svenska företagsobligationsmarknaden. För att styrka uppsatsens resultat kommer studien även att inkludera ett jämförelseindex hämtat från Large Cap.   Metod: För att infria studiens syfte har en metodtriangulering tillämpats. Empirin har delvis samlats in genom semistrukturerade intervjuer med aktörer listade på svenska Small Cap.  En intervjuguide utformades på basis av studiens förda problematik och teoretiska referensram. Empirin har även samlats in genom en multipel regressions analys i syfte att undersöka urvalets lämplighet för ett framtida inträde på den svenska företagsobligationsmarknaden.  Slutsats: Resultatet vi erhöll från studien är att den svenska marknaden för företagsobligationer fortfarande är underutvecklad. Studien visade att de mindre bolagens kunskap till marknaden är bristfällig och att bankernas nya roll som intermediär skapar informationsasymmetrier och således stora transaktionskostnader. Studien kan även konkludera att företags storlek, mätt i totala tillgångar, skulle kunna utgöra en företagsspecifik variabel som kan förklara en otillräcklig kreditvärdighet för ett eventuellt inträde på företagsobligationsmarknaden. / Introduction: Historically, the Swedish companies' loan-based financing mostly consists of bank loans. After the 2008 financial crisis, banks have been forced to reduce lending as they now work along the new Basel III regulations. The Swedish Riksbank and the Swedish business community believe that this regulation will hit hardest towards smaller companies. Researches in the field believe that the Swedish corporate bond market did not receive the development it ought to have been. Aim: The purpose of this study is to seek an understanding of why the Swedish corporate bond market seems to be underdeveloped among small companies and also to examine the future suitability regarding a future entry on the Swedish corporate bond market, for the selection. To put the study results into perspective, the study will include a benchmark gathered from the Large Cap. Method: To meet the study objective, a method triangulation is applied. The empirical data has partly been collected through semi-structured interviews with actors listed on the Swedish Small Cap. An interview guide was designed on the basis of the study´s problematization and theoretical framework. The empirical data is also collected through a multiple regression analysis, in order to examine the sample suitability for future entry into the Swedish corporate bond market. Conclusion: The results we obtained from this study is that the Swedish corporate bond market is still underdeveloped. The study showed that the smaller companies knowledge of the market is insufficient and that the banks' new role as intermediate are creating information asymmetries and henceforth high transaction costs. The study may also conclude that the company's size, measured in total assets, could provide a firm-specific variable that can explain an inadequate credit rating for a possible entry into the corporate bond market.
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Quantification of transactional dispute resolution costs for the U.S. construction industry

Gebken, Richard John 28 August 2008 (has links)
Not available / text

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