A atividade bancária envolve em suas operações diversas formas de riscos. Dentre esses riscos está o risco de crédito representado como sendo uma medida de incerteza relacionada ao recebimento de um valor compromissado concedido pela instituição financeira ao tomador de empréstimo. Nesse trabalho são apresentadas as principais metodologias de quantificação do risco de crédito como Credit Metrics, KMV, Credit Portfolio View e CreditRisk+. Esta última metodologia é aplicada a quatro portfólios de financiamentos à pessoa jurídica, evidenciando o Capital Econômico Alocado - CEA, a distribuição do risco de crédito em diferentes ramos e setores de atividade da economia e o spread necessário para cobrir as perdas esperadas e inesperadas. Após essa quantificação do risco de crédito, verifica-se, utilizando o conceito de Risk Adjusted Returno on Capital - RAROC, qual dos quatro portfólios de empréstimo bancário foi o mais rentável para a instituição financeira. / Banking operations involve several kinds of risk. Among those risks, there is one called the credit risk associated with a measure of uncertainty related to receiving pré-committed values from the financial institutions credit-takers. In this research, the main methodologies used for the quantification of credit risk are discussed: Credit Metrics, KMV, Credit Portfolio View e CreditRisk+. The later is then applied to four company-targeted lending portfolios, thus showing Allocated Economic Capital AEC, the distribution of credit risk in different sectors and industries in the economy, and the necessary spread for covering expected and unexpected losses. After this effort to quantify credit risk, proceed to check, using the concept of Risk Adjusted Return on Capital RAROC, which of the four lending portfolios proved to be more profitable for the financial institution.

Under the impact of globalization, the concept of local governance arose, which altered the traditional, centralized government structure. Along with the development of economy, transportation, industries and urban areas, the life circles of local residents enlarged gradually. To increase governing efficiency, greater autonomic powers of city and county governments together with cross region cooperation have been considered. In fact, the merger and upgrade of a number of counties and cities to become 5 special municipalities will be effective on December 25, 2010. As a whole, in addition to greater autonomic power, these new municipalities are entitled to more financial independence as well. For a long time, the insufficiency of financial independence has been the core of local financial problem, which in turn, was due to inadequate self-owned resources. The appropriateness of the allocation of financial resources to the 5 new municipalities is the most concerned issue for now. The revision of The Law of Subdivision of Financial Income and Expenditure will directly affect the allocation of local financial resources and, in other words, financial independence. Since the last revision of The Law of Subdivision of Financial Income and Expenditure in 2010, though the allocated tax revenue has increased in Kaohsiung City and County, general subsidies, on the other hand, has decreased, and new financial burdens are getting even more. As the analysis of this study, the proportion of self-owned financial resources of merged Kaohsiung City and County in the 2011 fiscal year does not exceed the proportion in fiscal year 2010 before the merger. It is verifiable that the enactment of the revised Law of Subdivision of Financial Income and Expenditure did not significantly increase the merged Greater Kaohsiung with its self-owned financial resources and is helpless in bringing up its financial capability. As a result, the merged Greater Kaohsiung should be endeavored to develop its own financial resources, so as to solve the problem of insufficient fund. Aiming at the ways to develop self-owned financial resources and to bring up financial capability for the merged Greater Kaohsiung, a number of strategies are advised by this study, for instance, to levy taxes for carbon emission, to get subsidies and grants through special projects, to share 50% sales taxes with central government, to recalculate allocated tax revenue in accordance with the production of polluting industries¡Ketc.. Furthermore, based on the partnership of central and local financial cooperation, this study would like to present several suggestions for the central government to help resolve local financial problems, for instance, to establish local financial reconstruction foundation, to elevate tax burden ratio, to reinforce financial dicepline¡Ketc.

A atividade bancária envolve em suas operações diversas formas de riscos. Dentre esses riscos está o risco de crédito representado como sendo uma medida de incerteza relacionada ao recebimento de um valor compromissado concedido pela instituição financeira ao tomador de empréstimo. Nesse trabalho são apresentadas as principais metodologias de quantificação do risco de crédito como Credit Metrics, KMV, Credit Portfolio View e CreditRisk+. Esta última metodologia é aplicada a quatro portfólios de financiamentos à pessoa jurídica, evidenciando o Capital Econômico Alocado - CEA, a distribuição do risco de crédito em diferentes ramos e setores de atividade da economia e o spread necessário para cobrir as perdas esperadas e inesperadas. Após essa quantificação do risco de crédito, verifica-se, utilizando o conceito de Risk Adjusted Returno on Capital - RAROC, qual dos quatro portfólios de empréstimo bancário foi o mais rentável para a instituição financeira. / Banking operations involve several kinds of risk. Among those risks, there is one called the credit risk associated with a measure of uncertainty related to receiving pré-committed values from the financial institutions credit-takers. In this research, the main methodologies used for the quantification of credit risk are discussed: Credit Metrics, KMV, Credit Portfolio View e CreditRisk+. The later is then applied to four company-targeted lending portfolios, thus showing Allocated Economic Capital AEC, the distribution of credit risk in different sectors and industries in the economy, and the necessary spread for covering expected and unexpected losses. After this effort to quantify credit risk, proceed to check, using the concept of Risk Adjusted Return on Capital RAROC, which of the four lending portfolios proved to be more profitable for the financial institution.

The South African Schools Act (No. 84 of 1996) mandates the government to make financial allocations to needy schools. Section 21 of the Act read together with the National Norms and Standards for School Funding, stipulates that schools falling into certain categories (quintiles) receive given amount of funds per each and every learner. The funds are meant to help promote the equal and unparalleled access to education for all citizens as set-out in Section 29 of the Constitution of the Republic of South Africa (1996). The study focused on investigating the manner in which two selected Section 21 primary schools are managing their allocated funds. The empirical study made use of a qualitative paradigm through which data was collected using interviews and focus group discussions to collect data from a sample comprising of thirty-five respondents. In terms of data analysis, the study used a qualitative analysis approach to interpret data into readable information for the various categories of audiences in the study. The findings of the study were, inter alia, that financial management skills are low in the schools, the amounts appropriated to schools needs to be revised upwards because schools need more funding for renovations and property development in schools, sanctions for those guilty of school financial misconduct are too soft and auditing of financial record is not being constantly done. The study recommends that the following be considered in order to help improve school financial management; the training of financial officers in school on how to best manage funds, imposition of stiffer penalties for offenders of financial misconduct and increase in allocation aimed at school property development.

To date, there is little current research which explores the effect of allocated assessment time and allocated instructional time as related to student achievement (Spanjers, Burns, & Wagner, 2008). Current educational reform has placed accountability and assessment at the forefront of public education (Hirsh, 2007; Jennings, 2012; Kallemeyn, 2009; NCLB, 2001; Supovitz, 2009). Research of time on task has demonstrated that there may be a positive correlation between the amount of time on task in learning activities and student achievement (Fredricks, McColskey, Meli, Mordica, Montrosse, & Mooney, (2011). There is current legislation to increase the time demands of assessment and the resulting decrease of allocated instructional time may result in lower levels of student achievement (Butler, 1926; 1936; Brophy, Rohrkemper, Rashid, & Goldwater, 1982; Carroll, 1963; Doppelt, Mehalik, Schunn, Silk, & Krysinski, 2008; Spanjers, Burns, & Wagner, 2008; Wyss, Dolenc, Kong, & Tai, 2013). The purpose of this study was to compare allocated assessment time to allocated instructional time in small, medium, and large school districts in Florida. A sample of 12 school districts was selected representing small, medium, and large school districts based on student enrollment from Florida Education Finance Plan (FEFP) data. Data related to State and school district mandated assessments were collected for each school district using school district testing calendars and State assessment calendars. These data were examined and the number of minutes spent on each assessment was calculated. The calculation was used to determine the amount of time spent on State and school district mandated assessment. Allocated instructional time was calculated using the difference in allocated time and allocated assessment time. In addition, data were analyzed to determine what, if any, relationship existed between allocated assessment time and school district size as well as student achievement. Time lost to assessment preparation was also included in the determination of allocated assessment time.

傳統的電信公眾網路服務事業，具有攸關民生之公益色彩，因此往往受到政府管制。在我國電信事業為獨佔之公營事業，近年來隨著自由化的潮流，電信業務也逐步開放競爭，但由於新電信業者加入市場，一方面放鬆管，另一方面又衍生新的管制問題。在費率制度上，我國係由政府制訂電信費率計算公式予以規範。此外，電信業務困共同使用網路，具有聯產品特性，成本劃分不易，而電信局也一直未建立成本劃分與費率調整之關聯性機制，以致長期以來有交叉補貼現象，本研究究從電信業務管制特性、費率及成本三方面來探討，提出一適合管制性電信業務訂價決策之成本劃分觀念性架構。本文結論建議如下： 　　一、結論 　　1、管制性費率宜反映成本 　　2、電信成本劃分制度宜能避兔交叉補貼與避兔共同成本分攤太過武斷，且能提供各種相關決策資訊 　　3、未來電信開放自由化將會產生新的接續費問題，為放鬆管制所衍生之新管制性問題，須在成本劃分機制及費率結構上一併考量應依據行業特性，制訂一套電信會計科目及列帳方式。 　　二、建議 　　1.理想的電信成本劃分制度，應追求產出資訊具有高度的決策攸關性 　　2.電信成本劃分架構，所產生之成本資訊，可因應資費政策制訂之需要作彈性組合 　　3.電信業務自由化之後，管制機構應設計一套符合電信行業特性之會計制度及統一會計科 　　4.組織形態應隨著電信局經營型態朝公司化及民營化改變而調整

The awarding of section twenty-one status to schools is seen as part of the democratisation of education in South Africa. The aim of this study is to determine the impact that the allocation of section-twenty one powers has on the functioning of School Governing Bodies in rural section 21 schools. A case study involving three schools; a moving school, stationary school and a promenading school was conducted. The SGB members in these schools were interviewed to elicit information and get their viewpoints. Non-participatory observation was also conducted to add on the information gathered from the respondents. Other stakeholders involved in education were also interviewed, for instance the Chairperson of the National Association of School Governing Bodies and the Section 21 co-ordinator. It has emerged from the findings of the study that many SGBs are not coping with the allocated functions thrust upon them because of lack of skills and involvement. This results in the bulk of the SGB duties being performed by the principal or educators. / Dissertation (MEd (Education Management))--University of Pretoria, 2006. / Education Management and Policy Studies / unrestricted