Цель исследования – разработка методических основ для экономического анализа и управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса с учетом специфики его деятельности в современных условиях. Научная новизна исследования состоит в разработке методического подхода к экономическому анализу и управлению дебиторской и кредиторской задолженностью на предприятии среднего бизнеса, учитывающий риски формирования просроченной задолженности по всем группам клиентов и стоимость капитала для дебиторской задолженности, а также наличие скидок от поставщиков и репутационные риски бизнеса для кредиторской задолженности, что позволяет сократить риск негативных последствий от наличия неурегулированной дебиторской и кредиторской задолженности в текущем и долгосрочном периоде. Практическая значимость исследования заключается в применении авторских предложений по совершенствованию процесса управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. Эффективность рекомендаций – предложенные автором рекомендации по управлению дебиторской и кредиторской задолженностью предприятий среднего бизнеса позволят оптимизировать процесс управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. / The purpose of the study is to develop methodical foundations for economic analysis and management of receivables and payables of medium-sized businesses, considering the specifics of its activities in modern conditions. The scientific novelty of the research lies in the development of a methodical approach to economic analysis and management of receivables and payables in a medium-sized business, considering the risks of overdue debts for all groups of customers and the cost of capital for receivables, as well as the availability of discounts from suppliers and reputational business risks for accounts payable. debt, which reduces the risk of negative consequences from the presence of unsettled receivables and payables in the current and long-term period. The practical significance of the study lies in the application of the author's proposals for improving the process of managing receivables and payables of medium-sized businesses. Efficiency of the recommendations - the recommendations proposed by the author on the management of receivables and payables of medium-sized businesses will optimize the process of managing accounts receivable and payables of medium-sized businesses.

Tidigare forskning visar att äldreomsorgspersonal kämpar med två typer av logiker: en ekonomisk logik och en omsorgslogik. Även om båda logikerna behövs för att skapa god omsorg så utmanar de varandra. Dessa utmaningar kommer till uttryck i omsorgspraktiken där personalen ställs in för val och måste göra prioriteringar. Denna avhandling syftar till att förstå hur äldreomsorgspersonal beskriver att de arbetar för att finna balans mellan logikerna och hur de rättfärdigar sina prioriteringar i omsorgen om de äldre personerna. Frågeställningen för avhandlingen är att ta reda på hur personal och enhetschef vid ett kommunalt äldreboende förstår och hanterar interaktionen mellan de två logiker som styr omsorgsarbetet för att främja de äldre personernas välbefinnande. Syftet innehåller tre delsyften: 1) att analysera personalens erfarenheter av och meningsskapande kring de äldre personernas välbefinnande och deras reflektioner kring det omsorgsarbete de utför, 2) att belysa och problematiserade logiker som styr omsorgsarbetet samt 3) att analysera hur personalen rättfärdigar sina prioriteringar i rådande kontext och hur deras förklarbarhet påverkar deras professionella identiteter. Målet är att bidra med socialvetenskaplig kunskap om de överväganden personal gör när de ställs inför att göra prioriteringar i äldreomsorgens praktik. Material samlades in genom 12 individuella intervjuer med personal vid ett kommunalt äldreboende, en intervju med personalens enhetschef och en uppföljande gruppintervju med tre personer ur personalgruppen. Materialet analyserades med tre analysmetoder: fenomenologisk analys, reflexiv analys och positioneringsanalys. Resultatet visar att personalen definierar de äldre personernas välbefinnande som ett behov av att känna sig existentiellt berörd. Denna känsla av existentiell beröring delas in i tre delar: känsla av valfrihet, känsla av njutning och känsla av närhet till någon eller något. Arbetet för att uppnå detta välbefinnande beskrivs innebära ett balanserande av tre tvetydigheter: att vilja värna om de äldre personernas valfrihet och samtidigt hantera institutionella begränsningar, de äldre personernas behov av aktivering å ena sidan och att de inte behöver aktiveras å andra sidan samt att förstå de äldre personernas behov av rutiner samtidigt som det är svårt att veta vilka behov de har. Tvetydigheterna kontextualiserades och de två logikerna som styr omsorgsarbetet analyserades. Analysen visar att enhetschefen skapar en hybrid av den ekonomiska logiken och omsorgslogiken; ekonomi är omsorg och vice versa. Denna hybrid möter motstånd från personalen som skiljer på de båda logikerna genom att tala om ”vård och det där andra”. Personalen upplever att den ekonomiska logiken begränsar deras möjligheter att utföra omsorg i linje med omsorgslogiken. Motsättningar mellan de båda logikerna leder till prioriteringar som rättfärdigas av personalen i syfte att behålla de professionella identiteterna. Den teoretiska analysen bygger på teorier om institutionella logiker, förklarbarhet ochprofessionell identitet. Analyserna visar vikten av att väcka dialog mellan enhetschefer och personal där de diskuterar innebörder av olika värdeord som används på politisk nivå. Sådana diskussioner skulle kunna bidra till mindre motstånd och en högre överensstämmelse mellan verksamhetsmål och praktik. Avhandlingen visar även vikten av att förstå logiker som vertikala istället för horisontellt uppdelade. Alltså, att styrande verksamhetslogiker existerar uppifrån och ned i verksamheter (från politisk nivå till chefsnivå och till praktisk nivå) och att de inte kan delas in i exempelvis en professionslogik och en styrningslogik. Den senare synen kan bidra till potentiella missförstånd eftersom det gör att konflikter kan tolkas existera mellan personal och chef, medan de egentligen existerar mellan olika motstridiga värderingssystem. Slutsatsen är att de båda logikerna behövs för att stödja äldre personers välbefinnande. Ibland är logikerna samspelta och ibland är de i konflikt med varandra. När logikerna ställs mot varandra är det av vikt att komma ihåg att den ekonomiska logiken är lika förhandlingsbar som omsorgslogiken. De två logikerna existerar i samspel och om deras motstridigheter inte belyses finns risk att omsorgspraktiken inte stödjer de äldre personernas välbefinnande. / This dissertation aims at contributing to social scientific knowledge about prevailing prioritizations in eldercare practice by looking at an economic and a caring logic, and how these logics are overlapping, contradictory or come in conflict with each other. A more concrete aim is to understand how the personnel describe their work with or for balance between the logics and their justifications prioritizations made in the care of older persons. The research question is: How do personnel and care unit manager at a public nursing home understand and handle the two logics that govern care work for facilitating wellbeing of the residents. The aim and research question led to three sub-aims: 1) to analyze the personnel’s experiences of and meaning making about the care work they carry out, 2) to illuminate and problematize the two logics above, and 3) to analyze how the personnel justify their prioritizations in prevailing context, and how their accountability have an effect on their professional identities. Empirical material was gathered through 13 individual interviews with care personnel and their care unit manager at a public nursing home in Sweden. These interviews were complemented by a group interview. The material was analyzed by the use of three methods: phenomenology (Paper I and II), reflexive analysis (Paper III), and a positioning analysis (Paper IV). Paper I found that the personnel understands the residents’ well-being as being characterized by feeling of being existentially touched. This essence is constituted by feeling freedom of choice, pleasure, and closeness to someone or something. In Paper II, the work for facilitating this kind of wellbeing was characterized by three ambiguities: (i) freedom of choice for the older persons vs. institutional constraints, (ii) the residents' need for activation vs. wanting not to be activated, and (iii) the residents' need for routine vs. the eldercarers' not being able to know what the residents need. Paper III showed that the care unit manager created a hybrid of the two logics (economy is care and vice versa) and that the personnel oppose this hybrid. The opposition is shaped as the personnel divides their work in care and “those other things”. These findings showed how interaction between the logics expresses itself in practice and that it is the personnel who has to handle contradictions between the logics in their everyday care work. The positioning analysis in Paper IV had three levels. The first level showed how the carers align with their peers and that they find the organizational frame, within which they have agency, changed due to increased workload. This change led to an order of priorities. The second level showed that the carers relate to three aspects when making accounts: the care itself, the older persons, and the media. The third level showed that the carers share a view of administration, cleaning, serving meals, and filling up supplies, as not being parts of caring. The dissertation’s theoretical framework focused on theories on logics, accountability, and professional identity. The conclusion is that both logics are needed in order to facilitate the well-being of the older persons. The relationships between the two logics are not always clear and if their contradictions are not illuminated, there is a risk for a care practice that does not facilitate the well-being of their residents. An important theoretical contribution is that logics of activities should be understood vertically (form political, through management, and down to the level of practice) instead of horizontally. The practical implications emphasize the importance of supporting the personnel’s professional identity on the one hand, and discussing the logics on the other. By understanding differences between definitions on management-level and practice level, a homogeneity can be reached.

This thesis deals with factoring as a short-term debt financing. The theoretical part of the thesis discusses financial analysis of the company, working capital financing and enterprise receivables management, including the possibility of funding claims. The widest part is devoted to the description of factoring, factoring types, features, advantages and disadvantages. We also describe the course of a typical factoring case from the beginning to the end of the contract. Part of this work is devoted to a description accounting for factoring and comparison in factoring and revolving credit. Last part shows the factoring financing impact in specific firm on financial analysis indicators. The positive impact of factoring in the increase primarily reflected the Company's liquidity and payment behavior of customers.

Seguindo a tendência de incorporar novas tecnologias nos processos de controle, fiscalização e auditoria, um sistema que tem ganhado relevância na atualidade é a Auditoria Contínua (AC). Esta tecnologia possibilita um controle sistemático, prévio e concomitante a ocorrência do fato, baseada fortemente em tecnologia de informação, capaz de fornecer uma garantia contínua sobre a qualidade e credibilidade das informações apresentadas de forma abrangente. No entanto, a implantação deste sistema de auditoria, por envolver aspectos comportamentais e tecnológicos complexos, tem sido objeto de diversas pesquisas ao redor do mundo. Entretanto, apesar da grande gama de pesquisas relacionada ao setor privado, pouco se tem estudado sobre o tema no setor público, sobretudo no contexto brasileiro. Na presente pesquisa, são examinados os fatores que afetam a decisão de um auditor em aceitar a AC, incluindo quatro fatores contextuais a nível institucional (Expectativa de Desempenho, Expectativa de Esforço, Influência Social e Condições Facilitadoras) e quatro características individuais (gênero, idade, experiência e voluntariedade de uso), sob a ótica da Unified Theory of Acceptance and Use of Technology - UTAUT, concebida por Venkatesh et al. (2003).A latência exagerada entre os atos administrativos e, se for o caso, a responsabilização do gestor público pelos desvios de conduta cometidos, decorre do fato de que os períodos de accountability serem retroativos, apesar de, em alguns casos, a auditoria se dar em lapsos temporais menores. Mas, se os sistemas do governo computam as informações em tempo real, que sentido teria auditar essas informações em ciclos amplos de tempo? Por que não fazê-las em tempo real?Assim, emerge o desafio de adoção de novos instrumentos de controle da gestão pública, como a AC. Vale ressaltar que a complexidade deste assunto é aumentada pelo fato de que dois aspectos estão interligados neste processo de uso de novas tecnologias. Em primeiro lugar é necessário compreender a intenção comportamental, ou seja, a aceitação destas novas tecnológicas (antecedentes - foco desta pesquisa) e, num segundo momento, até que ponto essa aceitação resultará em efetivo uso (atitude) destas tecnologias (consequentes). Os resultados indicam que os auditores do TCESP acreditam que a adoção da AC será facilitada pela percepção de utilidade do sistema e pelos ganhos de produtividade no trabalho. Ainda, que o seu esforço associado ao uso da tecnologia será favorável, portanto, aumentando sua intenção de uso da AC. Contrariando os resultados de pesquisas realizadas em organizações privadas, os resultados desta pesquisa sugerem que a Influência Socialnão é fator discriminante para os auditores aumentarem ou diminuírem sua intenção de usar a AC. Os resultados indicam ainda que, percepções positivas de Condições Facilitadoras aumentam a intenção dos auditores de usarem a tecnologia de AC, mas que essa percepção positiva em relação às Condições Facilitadoras não diminui sua Expectativa de Esforço. / Following the trend of incorporating new technologies in the processes of control, inspection and auditing, one system that has gained relevance at the present time is Continuous Audit (CA). This technology enables a systematic, prior and concomitant control of the occurrence of the event, based heavily on information technology, capable of providing a continuous guarantee on the quality and credibility of the information presented comprehensively. However, the implementation of this audit system, since it involves complex behavioral and technological aspects, has been the object of several surveys around the world. However, despite the wide range of research related to the private sector, little has been studied on the subject in the public sector, especially in the Brazilian context. In the present research, we examine the factors affecting an auditor\'s decision to accept CA, including four contextual factors at the institutional level (Performance Expectation, Expectation of Effort, Social Influence and Facilitating Conditions) and four individual characteristics (gender, age, experience and willingness to use), from the perspective of the Unified Theory of Acceptance and Use of Technology (UTAUT), designed by Venkatesh et al. (2003). The exaggerated latency between the administrative acts and, if necessary, the accountability of the public manager for the misconduct committed stems from the fact that the periods of accountability are retroactive, although in some cases, the audit takes place in lapses time. But if government systems compute information in real time, what sense would it have to audit that information over long cycles of time? Why not do them in real time? Thus, the challenge of adopting new instruments of public management control, such as CA, emerges. It is worth emphasizing that the complexity of this subject is increased by the fact that two aspects are interconnected in this process of use of new technologies. First, it is necessary to understand the behavioral intention, that is, the acceptance of these new technologies (background - focus of this research) and, secondly, to what extent this acceptance will result in effective use (attitude) of these (consequent) technologies. The results indicate that the TCESP auditors believe that the adoption of CA will be facilitated by the perception of utility of the system and productivity gains at work. Also, that your effort associated with the use of technology will be favorable, therefore, increasing your intention to use the CA. Contrary to the results of research conducted in private organizations, the results of this research suggest that Social Influence is not a discriminating factor for auditors to increase or decrease their intention to use CA. The results also indicate that positive perceptions of Facilitating Conditions increase auditors\' intention to use CA technology, but that this positive perception of Facilitating Conditions does not diminish their Expectation of Effort

Classifications are useful and efficient. We group things into kinds to facilitate the acquisition and transmission of important, often tacit, information about a particular entity qua member of some kind. Whilst it is universally acknowledged that classifications are useful, some scientific classifications (e.g. chemical elements) are held to higher epistemic standards than folk classifications (e.g. bugs). Scientific classifications in terms of 'natural kinds' are considered to be more reliable and successful because they are highly projectible and support law-like and inductive generalisations. What counts as a natural kind is, however, controversial: according to essentialists (e.g. Putnam, Kripke, Ellis) natural kinds are mind-independent and possess essential characteristics; according to promiscuous realists (e.g. Dupre ) there are 'countless legitimate, objectively grounded ways of classifying objects in the world'; and according to scientific realists (e.g. Boyd, Psillos) natural kinds are grounded in the 'causal structure of the world'. More specifically, realism about kinds can be understood as a commitment to the existence of natural divisions (kinds) in the world that we come to know as a result of mature scientific investigation into the nature of such kinds. Realism about natural kinds is supported and articulated in terms of three main arguments, metaphysical, semantical, and epistemological. In the first part of my thesis I offer a sustained and systematic investigation of these three main arguments, with their respective promises and prospects for the viability of realism about kinds and I find them wanting, whilst in the second part of the thesis I pursue an unexplored line of inquiry regarding natural kinds and propose a mild realism about natural kinds via the ontology of real patterns.

We employ some of the modern tools of economic theory and time series econometrics to consider a number of economic problems. The communication and coordination problems we study are relevant in accounting, business, economics and finance. The thesis begins by examining the behaviour of people and organisations, who are supposed to share a common goal. Then it considers the equilibriating mechanisms of behaviour by groups of economic agents, who usually have conflicting interests. We apply the tools of non-cooperative game theory, which constitutes a large part of modern economic theory. In the sequel, we address the question of why people behave the way they do in their economic a↵airs. Peoples' economic behaviour is mirrored in the aggregates of macroeconomics. We propose a Time Varying Autoregressive model to study the movements in the five main macroeconomic variables. The methods come from standard Time Series Analysis, but we do introduce some innovative time series techniques. Finally, we conduct an empirical investigation of the movements in one of the five main macroeconomic variables, the rate of inflation. Among the econometric tools employed are standard Autoregressive models (AR), Autoregressive Distributed Lag models (ADL) and the more recent Generalised Autoregressive Conditional Heteroskedasticity (GARCH) methodology.

Magister Artium - MA (History) / In the following two chapters I will attempt to offer a more systemic account of St. Helena immigration to South African between 1838 and 1948. To date, no such study has been undertaken, despite a vibrant oral tradition amongst the descendants of St. Helena immigrants celebrating their St. Helenian heritage and often, in peculiar fashion, romanticise their Island of provenance. The commencement date for my chosen timeframe emerges from a need to authenticate rather tenuous historical accounts of St. Helena’s first mass emigration for the Cape of Good Hope in 1838. Where cases of migration are discussed, these are either incidences of large-­scale 41, often aided, migration and settlement, or of those St. Helena migrant workers initially employed under temporary contacts to work in South Africa, specifically within burgeoning industrial sectors of the late-­nineteenth or early-­twentieth century South Africa.

In this dissertation, I develop a framework to study the effects of tax-deferred saving accounts on the aggregate economy. I incorporate tax-deferred saving accounts in a theoretical model of household's life-cycle decisions, which is then linked to the real world data by calibration. I study the effects of tax-deferred saving accounts on the aggregate savings and the aggregate output, and further analyze their impacts of different policy changes. In the first chapter, I present the important features of tax-deferred saving accounts in the U.S. and their institutional changes over time. I highlight the differences between IRA and 401(k) on their contribution limits and household's eligibility. While IRA has a lower contribution limit and is available to all households, 401(k) has a much higher contribution limit but is only accessible by a fraction of households. In the second chapter, I present an overlapping-generations model to capture the effects of tax-deferred saving accounts in a general equilibrium framework. There are four key aspects to the model: first, households can save in both ordinary saving account and tax-deferred saving account. Second, there is a nonlinear progressive income tax system. Third, households are heterogeneous in their labor productivity and 401(k) eligibility. Fourth, households decide consumption, savings and labor supply endogenously. The model is calibrated to the US economy in 2000, with the distribution of 401(k) eligibility being an endogenous outcome that matches the data reported in Survey of Income and Program Participation (SIPP) in 2001. In the third chapter, I study the quantitative effects of tax-deferred saving accounts on the aggregate economy and investigate their policy implications. Specifically, I estimate the macroeconomic impacts of eliminating tax-deferred saving accounts from the economy. To highlight the role played by the heterogeneity of 401(k) eligibility, I conduct a quantitative exercise that provide universal 401(k) eligibility to all households. In these experiments, I maintain government revenue neutrality by introducing a new proportional income tax (subsidy) that has the same effects as a upward (downward) shift of all marginal tax rates in the US income tax schedule. Since the institutional settings of tax-deferred saving accounts essentially provide consumption tax treatments on households retirement savings, I further explore the implications of tax-deferred saving accounts for a proportional consumption tax reform. Results from this study indicate that tax-deferred saving accounts have significant impacts on the aggregate economy and demonstrate that these accounts substantially reduce the impacts of a consumption tax reform.

National accounting and national accounts concepts have very strong links to business accounting and business accounts concepts, and economic theory. The current trend in national accounting work is to carry out the task based on a framework which functions as an integrated general purpose statistical information system. The principal constraints to this approach are data availability which is a function of the standard and serviceability of the country's national statistical system, and general conventional accounting principles. It is submitted that one of the important properties that a system of national accounts should possess is inherent flexibility in order to allow such a system to respond sensitively to developments in economic theory and specialized needs/demands. Even though the development of certain national accounting principles can be traced back to the seventeenth century, national accounting generally is a twentieth century invention, with the development of the SNA as a very major breakthrough. One of the SNA's most valuable contributions is its provision of a consistent and comprehensive framework in terms of national accounting concepts, definitions and principles. The application of the conventional national accounting principles to Tonga and other developing countries has been confronted with many conceptual and statistical problems. The existence of imperfect national price systems in developing countries has led many critics to question the validity of national income estimates for such countries. It has been submitted that such imperfection of national price systems has been essentially a function of constraints on commodity and factor movements. It is argued however that many such restrictions cannot be applied with significant force to the case of Tonga and that there exists great validity and usefulness in making national income estimation. Non-market portion of total production in the economy of Tonga is significant. Its estimation for national accounting purposes is faced with the conceptual problems of setting appropriate boundary of production and imputation. The recommendations of the SNA with regard to the former are endorsed for national accounting practice in Tonga with special attention to transactions such as the unilateral provisions of free and/or partially paid services by Tongans to government and church authorities. Due to the predominantly agricultural character of the Tongan economy and the existence of a partial subsistence sector, certain conceptual problems arising from the need to make clear distinctions between production and consumption, and saving and investment in accordance with the Keynesian framework are bound to prevail with regard to national accounting in the Kingdom. There are also the problems associated with any attempt to distinguish the various factor shares of national income. Recommendations and comments concerning possible means of minimizing these problems or perhaps putting such, problems into some balanced perspective, are presented. Statistical problems faced with national accounting work in Tonga are generally associated with the inadequacy and unreliability of basic national accounting statistics, and the shortage of appropriate material and human resources. While most of the statistical problems can be substantially alleviated by more liberal direction of resources to the process of data collection and national income estimation, some of the statistical problems like the conceptual problems would persist in Tonga as long as the general standard of the Kingdom's national statistical system is low and the general state of under-development prevails. A close scrutiny of the general performance and structure of the Tongan economy, current and anticipated future needs/demands for various national accounting statistical series, and current and anticipated future status of data availability, suggests that a system of national accounts for Tonga which could bring out the important economic characteristics and inter-relationships of important sectors in the economy would be considered as very desirable. With the increasing complexity of the Kingdom's economy and associated increasing diversity of needs/demands for appropriate statistical series, it is felt that a system of national accounts which offers greater disaggregation of important aggregates and which views the production sector at some component levels such as "Agricultural", "Non-Agricultural, Non-Financial" and "Financial" production sub-sectors even though it is a diversion from the general recommendations of the SNA, would merit a high level of serviceability. A system of national accounts which is essentially based on a system of sector accounts with the incorporation of the above stated partitioning of the production sector is therefore proposed for Tonga. The proposed system also consists of sets of supplementary tables and aggregative accounts which aim at providing essential supplementary information via the adoption of different classification systems or appropriate aggregations of information exhibited in the sector accounts. Issues concerning suggested future expansion of the proposed system to include appropriate input-output matrices and flow of funds tables and the need for a proper development and application of an appropriate social accounting matrix (SAM) for Tonga are also discussed. The proposed system of national accounts for Tonga is relatively comprehensive and possesses inherent flexibility which is a reflection of its primary inheritance from the SNA. Even though it might take some time before the proposed design can be implemented in full, its relative comprehensiveness would automatically serve a lot of useful purposes e.g. its explicit facilitation of attention to gaps in the existing data series. The implementation of the proposed system is regarded as a feasible long term project for the Tonga national statistical agency. The extent to which it can be implemented in the very near future given Government's acceptance, would depend heavily on the priority level the Tonga Government attaches or would attach to the task of developing and improving the Kingdom's national accounting system.

In decades, the growth of the productivities in the National Income based on the developments of information economy in their countries. Besides the high-tech industries and the Information and Communication Technologies (ICTs), the information related industries contributed the growth of Nation Income. This study intended to measure the size and the structure of the information economy in Taiwan. In order to recognize the trend and the difference of the information economies among our numerous countries, we choose Porat¡¦s (1977) studyas our framework. The proposes of this study list below: 1. Measuring the size and the structure of the information economy in Taiwan. 2. Proposing to improve the methodology on measuring the information economy, especially the parts about the data resource and the identification of the information occupations in Taiwan. 3. Finding the difference on the time series between Taiwan and other countries when we developed the information economy model and making the policy suggestions on it. Key Words: Information Economy, Input-Output Table, ICT, National Income Accounts, Value-added