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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.
191

Una mirada a los controles de capital en economías emergentes

Vargas Busquets, Sebastián January 2013 (has links)
Seminario para optar al grado de Ingeniero Comercial, Mención Economía / No autorizada por el autor para ser publicada a texto completo / En las últimas dos décadas, en que las economías desarrolladas tuvieron índices de crecimientos bajos, se usaron políticas que llevaron a que existiera mayor liquidez en los mercados. Las economías emergentes, por su parte, mostraron tasas de crecimiento más elevadas, sumado a reducciones en su riesgo país, haciendo que cada vez más inversionistas quisieran invertir en estos mercados. Pero el nivel de flujos de capital hacia estos países, trajo consigo dificultades para la estabilidad económica y financiera, por lo que sus autoridades han tenido que implementar medidas, para que no se generen grandes desequilibrios. Una de esas políticas son los controversiales controles de capitales, en que la evidencia existente suele no ser concluyente sobre su efectividad. En este estudio se revisará la experiencia de cuatro economías emergentes que han usado controles de capital: Chile en los noventa; Brasil, Colombia y Tailandia en los 2000s. Se verá por qué los usaron, cómo y cuáles implementaron, los resultados de éstos e ideas de por qué su efectividad no fue la esperada, si ese fuera el caso
192

Measuring the value of graduate manpower systems analysis education for Naval officers.

O'Sullivan, Lindsay M. 06 1900 (has links)
This thesis examines methods to assess the value of the Manpower Systems Analysis (MSA) Curriculum at the Naval Postgraduate School. What exactly does the Navy get in return from the MSA curriculum graduates? Is the return on investment simply an increase in â Quality of Life,â thus increasing retention? Or does the MSA curriculum teach graduates the necessary skills for follow-on billets? Individuals in the private and public sections have tried to quantify the value of both training and education. However, currently most measures of effectiveness are based purely on financial aspects of the education. Little has been done to capture the result of the investments in human capital on any part of the organization. The result of this research is the creation of two surveys that will be used as vehicles to access the value of the MSA curriculum to the Navy and to the graduate. The surveys created are for MSA graduates and their immediate supervisors. This research identifies specific measures and survey techniques that can be used to evaluate education and training. In the future, this approach can be applied to other curricula. / US Navy (USN) author.
193

Kapitaalwinsbelasting in 'n nuwe Suid-Afrika

09 February 2015 (has links)
M.Com. / Capital Gains Tax is levied in many Western (developed) countries and internationally it has withstood the test of many tax reform initiatives during recent years. As far as the introduction of Capital Gains Tax in South Africa is concerned, we are at the crossroads. A decision needs to be taken on the question of broadening the tax base to include capital gains. Historically the inclusion of capital gains in the tax base was rejected on the basis that it would be detrimental to the economy as a whole. Capital is seen to be the "income producing machine II and to levy tax on capital would be equivalent to consuming the asset that produces the income, which is taxable .in any event. On this basis it is argued that Capital Gains Tax would have a negative impact on capital forming and entrepreneurship. Since the April 1994 election it has become apparent that the new political dispensation has brought along a new vision or school of thought with regards to Capital Gains Tax. One of the objectives of the new government is to implement a tax system that would be seen by the masses to be fair and equitable. Besides the fact that additional income will have to be found {by way of increased or additional taxes} to fund the backlog in housing, medical services, education and training, etc, the whole issue of redistribution of wealth and wealth taxes may also have an impact on whether Capital Gains Tax is to be introduced in South Africa. Even though it is an undisputed fact that Capital Gains Tax should meet the above requirements, I am of the opinion that the real reason for the introduction of Capital Gains Tax in South Africa lies within the scope of an urgent need for the reformation of the South African tax system.
194

Capital social translocalizado como recurso territorial para la adaptación. El caso de la comunidad de Caquena

López Cepeda, José January 2015 (has links)
Tesis para optar al grado de Magíster en Geografía con mención en recursos territoriales / Se estudió el actual estado del capital social de la comunidad de Caquena en el altiplano de la XV región de Arica y Parinacota, considerando la translocalización de sus relaciones hacia menores altitudes. Se planteó como objetivo reconocer si éstas pueden considerarse como un recurso territorial para la adaptación a perturbaciones ambientales. Se utilizó una metodología cualitativa, basada en entrevistas, conversaciones con actores claves y observación participante. Las actividades se centraron en dos unidades de observación, Caquena y Arica. Se puso especial atención en el vínculo económico, social y simbólico entre ambos grupos. Los resultados dan cuenta de la existencia de un capital social local y translocalizado, que continúa siendo un recurso simbólico para el reforzamiento de las relaciones tradicionales, pero que no podría ser considerado para fortalecer las prácticas económicas que dan cuenta de la adaptabilidad de la comunidad ante fluctuaciones y desafíos ambientales. Ello se debe a la exagerada reducción de los integrantes de cada núcleo familiar de la comunidad residente en Caquena, que hace que las labores ganaderas se vean dificultadas. Históricamente, el capital social primario, es decir el núcleo familiar cercano, había sido quien llevaba a cabo el proceso productivo, sobre la base de las relaciones de parentesco entre sus miembros, niveles de confianza y tipos de trabajos derivados de ello. Aunque aún se observa que persisten relaciones entre las personas que se quedaron en Caquena y quienes migraron a la costa, éstas han perdido su función económica, enfocada hacia la producción ganadera, que ha sido la actividad económica que sustenta a la comunidad y significa el referente de adaptación a las condiciones del medio ambiente. Se trata ahora de relaciones de tipo simbólico cultural, que giran en torno a tradiciones religiosas de arraigo étnico y se manifiestan en faenas comunitarias de ornamentación de lugares públicos en vísperas de la fiesta patronal del pueblo. Estas transformaciones en las relaciones socioecológicas de la comunidad con sus territorios y la necesidad de redefinirlas constituyen el tema principal de esta tesis.
195

Developing a human capital scorecard for lean implementation within an engineering environment : the case of Transnet Coach business unit

Moopanar, C. 01 December 2009 (has links)
Research report presented to SBL, Unisa, Midrand. / Lean manufacturing is a very good and effective concept of managing a company. The philosophy of reducing wastes found in a manufacturing business is a sound idea. When these wastes are minimized, the quality of the products or services is improved, the production time and the cost of manufacturing the goods is reduced. With this in mind, many companies go through lean manufacturing training to get the most out of their systems. But this is only achieved if there is a proper implementation lean manufacturing plan. However, despite the training and plans, some companies have trouble in implementing lean manufacturing systems. There are different reasons in the failure of implementing lean manufacturing principles in projects. One of them is the difficulty in grasping the true nature of lean manufacturing from a human capital perspective.
196

Kapitaalmarkteorie, die markpryswaarderingsmodel en die implikasies daarvan vir die waardering van gewone aandele en die onderneming

11 February 2015 (has links)
D.Com. / Valuation is an intricate and complex problem. There are many approaches and models pertaining to this problem. The result of all these approaches is that investors are still confused because they are not fully, acquinted with the problems and strengths of the different approaches and models. It is therefore important to try to soIve this problem. The object of the study is to examine all the different approaches, especially the Capital Asset Pricing Model which has undergone extensive development. The literature is thoroughly discussed and various theoretical models which can be used in the valuation process are evaluated critically. The models which are discussed range from the traditional models to the more modern models of valuation. By using the information of 60 shares, the different approaches are empirically tested and practical problems are discussed.
197

The efficiency of capital investment decisions pertaining to information technology: a multi-institutional approach

22 June 2011 (has links)
D.Phil. / IT plays a vital role in most institutions, and decision-makers have to be concerned about ensuring that capital investment decisions pertaining to IT investments are efficient. This is even more crucial in the prevailing tough economic conditions. The intention of the study was to test the perceptions of IT decision-makers on the efficiency of capital investment decisions pertaining to IT within their various institutions. The management dilemma in this study was described as the inability by decision-makers to tell whether or not the IT investment would deliver the desired results. In order to resolve the management dilemma, a list of management questions was raised, for example:  Which factors had an impact on the efficiency of capital investment decisions pertaining to IT?  How did decision-makers quantify the financial and non-financial costs attributable to IT investments?  How did decision-makers quantify the financial and non-financial benefits attributable to IT investments? The primary objective of the research was to conduct a literature review on the identified research constructs and through scientific empirical research construct evidence in support (or otherwise) of the hypotheses that are put forward. The secondary objectives of the research were:  Identifying the factors that impact on the efficiency of capital investment decisions pertaining to IT;  Determining the levels of satisfaction by various stakeholders with regard to the value that IT investments add to their institutions;  Determining whether or not institutions were able to identify and quantify the financial and non-financial costs attributable to IT investments;  Determining whether or not institutions were able to identify and quantify the financial and non-financial benefits attributable to IT investments; iv  Determining whether or not IT investments created a competitive edge over other institutions;  Determining the applicability of risk management tools on IT investments within various institutions; and  Determining the extent to which current financial tools were utilised in evaluating capital investment decisions pertaining to IT.
198

Value Creation Through Joint Venture and Strategic Alliance Formation

Pana, Elisabeta 09 August 2006 (has links)
This study examines the price reaction to the announcements of joint venture and strategic alliance formation, the main determinants of the partnering firm's choices to enter a specific joint venture and a specific strategic alliance, and the impact of such alliance formation on partnering firms' valuation. The analysis of the price reaction at the announcement of alliance formation indicates that market can distinguish between value creating and non-value creating alliances. I also provide evidence supporting the argument that alliance formation is not a random process. A firm's choice of entering an alliance designed as diversifying or non-diversifying strategy is a result of a complex interaction of external factors and internal needs. Finally, using the change in excess value from the year prior to the year following the alliance formation, I document that alliance formation negatively impacts the valuation of the single segment partnering firms relative to their industry peers, and has no impact on the valuation of multiple segment firms. Thus, single segment firms entering alliances are facing the trade-off between the longterm benefit provided by the alliance and the immediate costs affecting the activity developed in the house.
199

Capital de riesgo en Chile

Espina Molina, Pilar January 2015 (has links)
Seminario para optar al título de Ingeniero Comercial, Mención Economía / La industria del Capital de Riesgo en el mundo en general es muy pequeña, pero de vital sector juega un rol importante para que el crecimiento de la industria logre ser real.importancia, siendo la responsable del nacimiento de grandes empresas que no podrían haber surgido de no ser por dicha inversión. La literatura avala la idea que son creadoras de empleo y que su importancia en el crecimiento económico es alta. Es así que en Chile tuvo sus inicios hace 25 años y aún no ha logrado surgir. En la región existe un muy buen índice de emprendimientos, pero carentes de innovación, por lo que se le debe dar importancia tanto a la oferta de financiamiento, pero también a la calidad de los proyectos. En todo el mundo se da la tónica que la industria no surge por sí sola, por lo que se hace necesario el apoyo de ésta mediante la implementación de políticas que logren impulsarla. En Chile el principal inversor en Capital de Riesgo es CORFO, quién cuenta con diversos instrumentos tanto para el apoyo financiero, como también práctico. Sin embargo, sus esfuerzos no son suficientes, ya que los capitales privados juegan un rol fundamental en la industria y en el país son muy escasos. Es por esto que es necesario disminuir las barreras para que éstos se interesen y asuman el riesgo asociado a este tipo de inversiones. Además que no se puede descansar sólo en dicha entidad para confiar que la industria crecerá, sino que es necesario impulsarla mediante otras fuerzas, tales como mejorando el ambiente para invertir en el país y bajar las barreras tributarias, entre otros. El objetivo de este trabajo es dar a conocer la industria actual en Chile y en el mundo. Entender cuáles son los beneficios que trae consigo es vital para potenciar su desarrollo. Finalmente analizar cuáles son las falencias que tiene para así concluir con propuestas concretas para mejorar el uso de los recursos actuales, así como también aumentar los inversores privados, ya que este sector juega un rol importante para que el crecimiento de la industria logre ser real.
200

Le droit préférentiel de souscription / The preferential subscription right

Hage, Zeinab 19 April 2013 (has links)
Le droit préférentiel de souscription est un droit individuel de l'actionnaire dont le régime d'exercice a été souligné par une actualité récente. Ce droit a été évoqué à propos des actions de préférence, des abus de majorité et des avantages particuliers. Il est expressément consacré par la loi. La comparaison du droit préférentiel de souscription dans les systèmes juridiques libanais et français a dévoilé la parenté d'origine des deux systèmes, ainsi que des failles dans le premier. Des projets de réformes sont proposés pour placer les sociétés libanaises à égalité avec leurs concurrentes étrangères qui bénéficient d'un règlement mieux adaptées à leurs exigences. Le droit préférentiel de souscription n'est pas reconnu comme un droit intangible. Notre thèse démontre, d'une part, que ce droit constitue la meilleure protection pour les actionnaires. D'autre part, elle montre que la suppression du droit préférentiel de souscription ne peut intervenir que sous la double condition d'une information suffisante des actionnaires et d'un prix d'émission d'actions nouvelles minimum. / The preferential subscription right is an individual right of shareholders which the regime of exercise has been highlighted by recent events. This right has been mentioned regarding preference shares, majority abuse and special advantages. This right is expressly dedicated by the law. The comparison of preferential subscription right in the Lebanese and French legal systems points out the historical relation between the two systems, as well as presence of faults in the first. Reform projects are suggested in order to put the Lebanese companies at the same level with her competing companies. The preferential subscription right is not recognized as an intangible right. Our thesis reveals, firstly, that this right constitutes a perfect protection for the shareholders. Secondly, it indicates that the suppression of the preferential subscription right can only occur under the double condition of sufficient information of the shareholders and an issue price of new shares.

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