A existência de especificidade temporal na produção do confinamento de bovinos, que limita o período de negociação e busca por preços mais atrativos, corrobora com a necessidade do uso de mecanismos de hedge. Este pode ser feito pelo confinador com o uso da BM&F Bovespa, via contratos futuros e de opções, ou diretamente com os frigoríficos, por meio de contratos a termo. O objetivo desta dissertação é identificar fatores determinantes para a utilização de hedge (contratos futuros, de opções e termo) por confinadores. Foram realizadas pesquisas com confinadores participantes de eventos realizados em Ribeirão Preto-SP, em 2012 e 2013, e por telefone em 2014. Para a análise dos dados foram utilizadas estatísticas descritivas. Em seguida, com uso do Teste Exato de Fisher, foi analisada a associação das características dos confinamentos e pecuaristas ao uso do hedge. Com o intuito de identificar os determinantes para o uso de ferramentas de gestão de preços, foram elaborados modelos de regressão logística. Os resultados indicaram que o tamanho do confinamento, a escolaridade do gestor, o controle acurado de custos, o confinamento exclusivo, a utilização de hedge para os grãos, uso anterior de ferramentas e a parceria com frigoríficos têm relação com a utilização de uma ou mais formas de gestão de risco de preços do boi gordo. / The existence of temporal specificity in the production of feedlot cattle, which limits the period of negotiation and search for more attractive prices, confirms the necessity of using hedging mechanisms by feedlot cattle producers. The hedging can be done via BM&F Bovespa, through futures and options, or directly with slaughterhouses, through forward contracts. The aim of this study is identify determinants for using hedge (futures contracts, options contracts and forward contracts) by feedlot cattle producers. Surveys were applied to participants of events in Ribeirão Preto-SP, in 2012 and 2013, and via phone in 2014. Descriptive statistics of data were obtained and the determinants for using hedge were investigated using hypothesis tests. The relations between the producer\'s and feedlot\'s characteristics with hedging use were tested by Fisher Exact Test. In order to identify the determinants for the use of hedge, logistic regression models were implemented. The results have indicated that the size of the confinement, the manager\'s educational level, the high cost control, the feedlot as the only activity, the use of hedging for grains, the prior use of these tools and the partnership with slaughterhouses are related to the use of one or more ways to manage price risk of cattle.

Selected aspects of consumer contracts Abstract: This thesis occupies selected aspects of consumer's contracts. It focuses on the phenomenon of commercial terms and conditions, their unilateral changes, the adhesion method of negotiating contracts and related customer protection against the abuse of standardization and simplification of the process of negotiation and conclusion of contract amendments. The second part focuses on the process of concluding a distance contract with a consumer and it discusses the different phases of the process of concluding agreements and the practice of deviation from standard procedures foreseen by law on a practical example of an e-shop. The aim is to evaluate the current legal situation and its development regarding to the transposed European directives and adumbrate the interpretation of certain provisions.

This thesis deals with phase II of IFRS 4 Insurance contracts. The aim of the standard is to establish the principles that an entity should apply to report useful information to users of its financial statements about the nature, amount, timing and uncertainty of cash flows from insurance contracts, so that the financial statements of the entity are comparable with financial statements of other entities. Therefore IASB introduced building blocks measurement model, where an insurance contract is measured based on the present value of expected fulfillment cash flows, risk margin and contractual service margin. The building blocks model is based on making extensive judgments when measuring the insurance contracts. To explain the judgments, the standard requires the entity to disclose details about the judgments in the footnotes to the financial statements. The building blocks model is used mainly for life insurance contracts. For contracts that last one year or less (usually non-life insurance contracts) the standard allows the entities to use a simplified approach for measuring insurance contracts that is similar as the current practice of measuring non-life insurance contracts. Revenues from insurance contracts should depict the transfer of promised services arising from the insurance contract in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services (this approach is in line with the prepared IFRS 15 Revenue from Contracts with Customers).

The diploma thesis deals with the protection of a consumer in consumer contracts with the fact that it is based on Czech law as well as on European Union legislation, because there are directions, which had to be implemented into the legal order of the Czech Republic. First of all I deal with basic characteristic of the legal regulation of consumer protection and its sources. The issue of consumer contracts is divided into three parts. The first one is just about contracts and rules, which determine all consumer contracts. The second part describes specific types of consumer contracts and finally I outlined perspective of a next development of this problem. I also try to focus on European aspect of regulation of consumer contracts and I found out, that Czech lawmaker has got a massive lack of knowledge in the implementation.

Research indicates a variety of factors may inhibit the award of federal contracts to women-owned small businesses; however, a dearth of research exists on the topic from the perspectives of women who own small businesses. The purpose of this case study was to identify the capabilities needed by female small business owners in Atlanta, Georgia to win federal contracts. The framework was based on the theory of representative bureaucracy and the effects of gender differences on individuals' entrepreneurial perceptions. Data were collected via semistructured interviews with 6 women who owned small businesses and competed for federal contracts. Results of the thematic data analysis revealed 3 overarching themes: intrinsic factors, extrinsic factors, and contract procurement experiences. Each of these themes reflected qualities fundamental to participants' successful procurement of federal contracts. Significant intrinsic characteristics included adaptability, work ethic, and networking skills. Stakeholders may use study results to foster positive social change by providing women with resources they need to compete for federal contracts. Female entrepreneurs could improve communities by using strategies from this research to reduce unemployment and increase income for themselves and their employees. Social implications include the development of additional training programs to teach women how to complete contract applications, which may increase their participation in federal contract procurement and positively contribute to the economy.

Beginning with reclamation projects in the western U.S., the heavy construction industry helped the federal government grow in size and sophistication in the twentieth century. The Morrison-­Knudsen Corporation throughout the twentieth century represented one of the federal government's favored contractors. Following western reclamation projects, the U.S. federal government then used contractors to help move the U.S. economy out of the Depression, prepare for World War II, wage the Cold War at home and abroad, and win the space race. Thus, at key stages in United States history we observe the necessity of the U.S. federal government partnering with the heavy construction industry to achieve its policy objectives at home and abroad. Morrison-Knudsen was once the largest heavy contractor in the United States, participating in the construction of Hoover Dam, Pacific Naval Air Bases, Hanford Engineering Works, the U.S. Intercontinental Ballistic Missile System, and the Vehicle Assembly Building at the Kennedy Space Center.

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published_or_final_version / Civil Engineering / Doctoral / Doctor of Philosophy

published_or_final_version / Real Estate and Construction / Master / Master of Science in Construction Project Management