The aim of this paper is to analyze the fragility of the New Member States and accession countries in the Central Eastern and South Eastern European countries (henceforth Eastern Europe) to the turbulences in the global economy and the changes in the direction of the international capital flows. (author's abstract) / Series: Department of Economics Working Paper Series

Šiame magistro darbe nagrinėti pažeidėjo gautos naudos išreikalavimo, kaip civilinio teisių gynimo būdo, ypatumai. Pirmoje darbo dalyje pateikiamas nagrinėjamos temos koncepcinis įvertinimas ir kiti bendrieji klausimai. Išaiškinta, kad pažeidėjo gauta nauda gali būti išreikalauta pagal žalos atlyginimo taisykles. Būtent, vadovaujantis CK 6.249 straipsnio 2 dalimi, pažeidėjo gauta nauda pripažįstama nukentėjusiojo nuostoliais tiek, kiek nukentejusiojo netiesioginiai nuostoliai atitinka pažeidėjo gautą naudą. Likusi dalis išreikalaujama remiantis turto gavimo be pagrindo ir nepagrįsto praturtėjimo normomis. Antrojoje dalyje išanalizuotos bendrosios pažeidėjo gautos naudos išreikalavimo, kaip civilinio teisių gynimo būdo, taikymo pagrindai ir sąlygos. Prieita prie išvados, kad kaltė negali būti būtina sąlyga taikant nepagrįsto praturtėjimo normas. Pateikta analizė, kad subsidiarus nepagrįsto praturtėjimo taikymas turi būti suprantamas taip: pirmiausia turi būti remiamasi civilinės atsakomybės normomis, jei jų taikymas negalimas arba nepasiekiamas norimas rezultatas, papildomai taikomos nepagrįsto praturtėjimo normos jam pasiekti. Trečioji dalis skirta veiksnių, turinčių įtakos pažeidėjo gautos naudos dydžiui, analizei. Nurodoma, kad gauta nauda turi būti suprantama ne tik kaip turto padidėjimas, bet ir nesumažėjimas. Motyvuojama, kad priklausomai nuo neteisėtų veiksmų pobūdžio, gautos naudos išraiškos forma gali būti tiek kaina, tiek vertė. Tam, kad nebūtų pernelyg išplečiamos... [toliau žr. visą tekstą] / The subject matter of the article is to reveal the issues of an account of profits remedy. The substance of aforementioned remedy is considered in the first part of this article. It is asserted that profit made by wrongful conduct must be claimed in accordance to the essential function of civil liability – compensation. Article 6.249 part 2 of Lithuanian Civil code operates to strip a defendant that amount of profit which coincides with the plaintiff‘s indirect damages. The rest profit made by wrongful conduct is reversed by action in unjustified enrichment. The circumstances in which annotated remedy is available is rationalised and explained in the second part of the article. One of the drawn conclusions is that fault can not be a prerequisite for action based on unjustified enrichment. It is submitted that subsidiarity denotes the subordination of action in unjustified enrichment where another claim in fact offers a claimant a basis of recovery. However, the action in unjustified enrichment must not be excluded when the claimant is barred to recover his loss by the primary action. Third part of this article introduces the essential yardsticks which determine the measurement of profit accrued to the defendant. It is preferred that the profit accrued to the defendant should be measured by actual profit made and, then appropriate, by expense saved. It is proved that the benefit conferred on the defendant is measured either by market value or price received. The measurement... [to full text]

The discipline of marketing is evolving from a product centric paradigm where all value is invested in the product by the supplier and it is exchanged for a market determined price by means of an arm’s length transaction, to a service centric paradigm where value is co-created by customer and supplier through complex relationships in which the rewards are determined through negotiation. This study recognizes that in practice a supplier will and ought to continue to have some customer relationships that are transactional and others that involve higher levels of value co-creation. A five point continuum of relationships from transactional to strategic alliance is defined. Dyadic data in which customer and supplier are asked to evaluate the same relationship from their respective points of view are analyzed resulting in a portfolio of a supplier’s relationships that include each of the five levels. Three structured equation models are validated: first, the customer’s assessment of the level of relationship as a function of new, behaviorally anchored measures; second, the supplier’s assessment as a function of new, behaviorally anchored measures of investment; third, the differences between customer and supplier assessments as a function of differences in ratings of new, behaviorally anchored measures. Additionally, segmentation of the customer base is identified based on the level of assessment of the current and desired future level of relationship. Servicing processes are defined to enable the supplier to match the right offerings to each level of customer thereby optimizing their investment in their customer portfolio.

商業銀行傳統的活期性存款業務，是以臨櫃收付款作業為主，近年來歐美銀行開始嘗試將「收付款」、「帳戶管理」、「資金歸集」及「資訊查詢」等銀行各項服務，整合包裝成客製化服務，這種以滿足企業日常營運資金管理需求的服務，稱為「現金管理業務」。該業務不但可獲得穩定的存款利潤，更有助於銀行對優質客戶之經營。 「現金管理業務」濫觴於歐美先進國家，近年來在中國大陸的銀行實務或論文研究，都受到廣泛的關注討論。相較之下，雖然國內部份銀行亦發展及應用相關產品，但此業務在國內一直未受到有體系的研究。本論文研究主題為藉由個案研究來瞭解「現金管理業務」在銀行之發展實務，並收集中國大陸商業銀行對此業務之發展狀況，以探討「現金管理業務」主客觀條件限制、作業風險、潛在市場及未來深入發展方向。 本論文研究案例銀行企業金融部門在發展「現金管理業務」後，活期性存款之餘額、淨利息收入及手續費收入均大幅成長。不僅案例銀行獲利能力提昇，且因與重要客戶在資訊系統、營運模式與財務管理上之緊密結合，更強化了客戶關係與客戶經營。「現金管理」已成為案例銀行提高市場競爭力之核心業務。 / The current account deposit operation of traditional commercial banks is mainly based on settlement operation provided over the counter. Recently, Western banks have been trying to packaging different services, such like “Collection & Payment”, “Account management”, “Funding Planning”, “Information Inquires” and others to provide customized service to meet with client’s daily operational funding needs, which is so called “Cash Management Service”( The Service). The Service is very useful for the bank to serve good customers out of the stable deposit profit generated. The Cash Management Service was initiated from the Western Banks. However, it has gained widespread discussion in the banking research of China over the recent years, in the fields of both practical and theoretical. Comparatively, although the domestic banks have also developed and applied related products, but there are still short of systematic research over the operation in Taiwan . The purposes of the research is to, via case study, analyze the current banking practice of the Service. In addition, it summarizes the current development of the Service operation in China Commercial Bank to discuss the subjective and objective condition limit, the operating risk, the potential market and further product development of the “the cash management service”. After applying the Service, the subject bank has experienced huge growth in aspects of current deposit outstanding, net interest income and fee income. Other than increasing of profitability, it also tightens the relationship and preservation with the clients due to the closer arrangement to corporate customers in terms of information system, business model and financial management. The Cash Management Service has become the core business of the subject bank to enhance the market competitiveness.

Στην παρούσα εργασία εξετάζουμε τους προσδιοριστικούς παράγοντες των δημοσιονομικών ελλειμμάτων καθώς και των ελλειμμάτων στο ισοζύγιο τρεχουσών συναλλαγών. Επίσης, προσπαθούμε να ερευνήσουμε την επίδραση των δημοσιονομικών ελλειμμάτων στα ελλείμματα του ισοζυγίου τρεχουσών συναλλαγών (Υπόθεση δίδυμων ελλειμμάτων). Για το σκοπό αυτό χρησιμοποιούμε ένα δείγμα 27 χωρών του ΟΟΣΑ καλύπτοντας την περίοδο 1994-2006. / In this paper, we examine the determinants of budget deficits and current account deficits. Furthermore, we try to investigate the effect of budget deficits to current account deficits (Twin deficits hypothesis). For this purpose, we use a sample of 27 OECD countries covering the period 1994-2006.

Kucinová, P. Order Management in small advertising agencies. Master thesis. Brno: Mendel University, 2015. The thesis deals with order management focused on small advertising agencies. The aim is to create a set of recommendations for an effective order management in small advertising agencies. These recommendations are outputs of the qualitative and quantitative research. Their applicability and effectiveness is proven in case study, the suitability of proposals was discussed with experts. This thesis also suggests documents that can be used by small advertising agencies in managing their procurement practice.

The aim of this thesis was to analyze the shortcomings of the financial statements, namely of the balance sheet and profit and loss account, reported by specific municipality in terms of accounting before and after the financial reform in 2010 and in terms of lack eliminated thanks to this reform. The first part focuses on eliminating defects thanks to this reforms, it is about the transition from cash to accrual accounting, the obligation to begin with depreciating the property and the exchange of the financial statements. The second part is devoted to the elimination of the basic shortage of balance which is displayed through financial analysis, respectively the analysis of absolute indicators. In conclusion, the influence of inflation is projected in the reported values and the overall appreciation is added.

The main aim of this diploma thesis was to evaluate accounts of foreign exchange for students. The evaluation was made for two potencial students with different preferences. Another aim is carried out survey and later compare all results.

Submitted by Tatiana Lima (tatianasl@ufba.br) on 2015-11-20T19:53:18Z No. of bitstreams: 1 Costa, Monique Silva.pdf: 2899942 bytes, checksum: 250c5df48283f8d7e925c43a039535a1 (MD5) / Approved for entry into archive by Tatiana Lima (tatianasl@ufba.br) on 2015-12-01T21:18:08Z (GMT) No. of bitstreams: 1 Costa, Monique Silva.pdf: 2899942 bytes, checksum: 250c5df48283f8d7e925c43a039535a1 (MD5) / Made available in DSpace on 2015-12-01T21:18:08Z (GMT). No. of bitstreams: 1 Costa, Monique Silva.pdf: 2899942 bytes, checksum: 250c5df48283f8d7e925c43a039535a1 (MD5) / A difusão da revolução tecnológica pelo mundo (sobretudo a partir dos anos 70) propiciou uma reestruturação produtiva mundial, que colaborou para a consolidação de um novo regime de acumulação capitalista flexível, promovendo não só a propagação de informações, como também facilitando a tomada de decisões e trocas comerciais e financeiras a nível global. Contudo, esse contexto, acabou por também contribuir para reforçar as diferenças entre os países oriundos da periferia e aqueles advindos do centro, nos quais a industrialização se encontrava mais avançada e que, portanto, detinham maiores vantagens comparativas e competitivas em ciência, tecnologia e inovação (CT&I). Essa conjuntura realçou o caráter dependente da América Latina que colaborou para a geração de retardos nas economias latino-americanas, temática levantada neste estudo sob a ótica da industrialização tardia, a fim de conhecer os caminhos que levaram à formação desse padrão de desenvolvimento específico. Desse modo, a formação econômica do Brasil, como país de origem periférica do sistema-mundo capitalista, corroborou para um processo de industrialização tardia do qual decorreu seu caráter deficiente quanto à produção interna de tecnologia. Esse cenário, dentre outros fatores, gerou o quadro de dependência tecnológica que veio a implicar na constituição historicamente deficitária da conta de serviços do balanço de pagamentos brasileiro, visto que após a rearticulação econômica mundial dos anos 70 e a intensificação do fenômeno da globalização nos anos 90, a produção de bens se tornou gradativamente mais intensiva em serviços – o que acabou por aumentar a relevância dos fluxos deste setor no comércio mundial. Assim, o presente estudo tem como objetivo geral compreender as implicações da formação da economia brasileira e sua decorrente dependência tecnológica no déficit da conta de serviços do Brasil, levando em consideração as questões estruturais que influenciam na sua dinâmica atual. Para tal fim, além de contar com o uso de uma metodologia histórico-descritiva com vistas à compreensão do processo estrutural que culminou no atual cenário deficitário da conta de serviços brasileira, a pesquisa também envolve a análise de informações obtidas via consulta a bancos de dados de órgãos internacionais e do governo brasileiro, em busca da construção de um diagnóstico situacional do Brasil no comércio internacional de serviços, bem como da composição do déficit da sua conta de serviços. Dessa forma, a pesquisa concluiu que o déficit da conta de serviços brasileira, sobretudo no tocante aos serviços tecnológicos, reflete os gargalos estruturais do Brasil e evidencia a necessidade de um esforço conjunto da indústria e do Estado em prol do desenvolvimento do panorama de CT&I do País, com o intuito de reduzir a dependência tecnológica desta economia, que acaba por afetar não apenas a conta de serviços, como as demais contas externas brasileiras. / The diffusion of technology revolution around the world (especially since the 70s) provided a world production restructuring, which contributed to the consolidation of a new flexible capitalist accumulation regime – promoting not only the spread of information, but also facilitating decision-making, trade and financial exchanges globally. However, this context also contributed to enhancing the differences between countries arising from the periphery and those coming from the center, where industrialization was more advanced and therefore, the best comparative and competitive advantages in science, technology and innovation (ST&I) were held. This situation highlighted the dependent character of Latin America that contributed to the generation of backwardness in Latin American economies, issue raised in this study from the perspective of late industrialization, in order to know the paths that led to establishment of this specific pattern of development. Thus, the economic formation of Brazil, as a country of peripheral origin in the capitalist world-system, contributed to a late industrialization process, which reinforced its deficient character on internal production of technology. Among other factors, this scenario led to a situation of technological dependency that resulted in the constitution of the historical deficit of Brazilian balance of payments services account, since after global economic re-articulation of the 70s and intensification of globalization phenomenon in the 90s, the production of goods has become gradually more intensive in services – which turned out to increase relevance of this sector flows in world trade. Therefore, the present study has as general objective to understand the implications of the Brazilian economy formation and its resulting technological dependency, on Brazilian services account deficit, taking into consideration structural issues that influence its current dynamic. To this end, besides relying on the use of a historical-descriptive methodology with a view to understanding the structural process that culminated in the current deficit frame of Brazilian services account, this research also involves the analysis of information obtained through consultation in international organizations and Brazilian government databases, seeking the construction of a situational diagnosis concerning Brazil in international trade in services – as well as the composition of its services account deficit. Thus, this paper concluded that Brazilian services account deficit, especially with regard to technological services, reflects structural bottlenecks in Brazil and highlights the need for a joint effort of industry and State in favor of country development in ST&I, in order to reduce the technological dependency present in this economy and that ultimately affect not only the services account, but also other external accounts.

The aim of this diploma thesis is an analysis of financial products for students in the Czech Republic and the chosen country of the European Union. The theoretical part describes the basic concepts related to banking, financial mathematics and decision-making models. In the practical part individual student accounts are analyzed and then two model examples for the monthly costs account and for multi-criteria decision-making methods are processed.