The studies deal with analysis of household indebtedness evolution. There is examined causes and consequences of development of debt. Work describes evolution of household indebtedness in banking and non-banking institution. It evaluates influencing factors of household debt. It provides comparison of indebtedness Czech households compared with households of EU countries.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / Savings and credit cooperatives in Peru are of great importance for their participation in the economy, reaching in 2019, deposits and deposits and assets of more than 2,890,191,000. However, they do not invest in predictive technologies to identify customers with a higher probability of purchasing a financial product, making marketing campaigns unproductive. In this work, a model based on machine learning is proposed to identify the clients who are most likely to acquire a financial product for Peruvian savings and credit cooperatives. The model was implemented using IBM SPSS Modeler for predictive analysis and tests were performed on 40,000 records on 10,000 clients, obtaining 91.25% accuracy on data not used in training. / Revisión por pares

The problem addressed in this study was that the Compass Learning Odyssey program, a self-paced online intervention, was being utilized to allow middle school students at the target school to recover course credits in the core subjects of language arts, mathematics, science, and social studies, but its effectiveness had not been studied. The Compass Learning Odyssey program provided remediation opportunities for students who had failed one or more academic core courses and allowed for credit retrieval, course completion and grade promotion. The purpose of this study was to determine the impact of the implementation of summer credit retrieval online program on the overall retrieval of credits by all Grade-8 student participants and student participants in subgroups of gender and ethnic groups. The credit retrieval program had been in effect in the school since the 2006-2007 school year, but its effectiveness had not been studied. The researcher used de-identified retrospective data to answer the research questions. One-way analysis of variance and t tests were conducted to determine for each year and overall for the 4 years if there was a statistically significant difference in the impact of the implementation of the summer credit retrieval online program on (a) the overall retrieval of credits by Grade-8 students in the summer program, (b) the quality points earned by gender and ethnic subgroups, (c) the students retrieving core credits, and (d) the core courses retrieved by gender and ethnic groups.The results of the study showed that all students passed the quarter modules with at least a grade of D, with 75% of students making average progress with a grade of C. There was not a statistically significant difference between subjects studied. Ninety-three percent of the students participating in the summer credit retrieval program were able to recover enough core credits to be promoted. Suggestions for program improvements and recommendations for future research are included.

No description available.

Master of Agribusiness / Department of Agricultural Economics / Ted Schroeder / Johnsonville Sausage’s core business is to produce premium fresh and ready to eat (RTE) sausage. To accomplish this on the fresh side of the business, the organization procures and slaughters all of their own animals. The type of animal that Johnsonville Sausage procures is called a “fancy sow”. This type of sow averages 500 pounds and has had three or more litters of piglets. Johnsonville Sausage is the largest procurer of this type of sow accounting for 23% of the overall market. The largest contributor to the finished product cost is the meat. Over the last two years, the organization’s business has been faced with a number of challenges related to mass liquidations within the hog industry as well as increased sow prices due to lower supplies. Specifically, these issues have impacted the expected profitability as an organization and lead Johnsonville Sausage to question whether the supply projections within the industry will meet future growth needs. Because of these factors, Johnsonville Sausage is looking at how they can create more value for the sow that is slaughtered in order to utilize the whole animal to its highest potential, increase overall profitability to the organization and increase available sow supply within the industry. Within the business today, 55% of a sow that is harvested goes towards making the meat formulations (batter) utilized in fresh sausage production. The other 45% of the sow can be broken down into three key areas: sales credits, drop credits and rendering. Items within these three areas are classified as by-products and are sold to industries such as human consumption, pet food, pharmaceutical, medical, academia, commercial fishing and rendering to name a few. The issue that Johnsonville Sausage faces is how to define new channels, create new products, and increase customer base and volume for those parts of the sow that are not utilized in fresh sausage production thus driving increased value for these by-product items. In conjunction with this, how do they create more profitability for those items that are consistently harvested and sold today? The focus of this research was to create a project portfolio for the by-product business within Johnsonville Sausage. The goal of the portfolio was to identify industries and projects that would drive the greatest profit maximization for the by-product business and in return achieve the greatest return per sow. To accomplish this, optimization models and net present value (NPV) analyses were utilized. Utilizing the tools, I found that within Johnsonville Sausage’s existing by-product business, they have the opportunity to increase profitability by 54% from what was achieved in 2010. In conjunction with this, a NPV analysis on a further processed pork loin was conducted. Results of this analysis proved that creating this type of concept for Johnsonville Sausage was a more value added solution financially as compared to the traditional manner in which pork loins are sold today.

Tyrimo objektas – trumpalaikiai kreditai bei jų pasirinkimo kriterijai. Darbo tikslas – atlikus trumpalaikių kreditų palyginamąją analizę bei nustačius jų pasirinkimo kriterijus kredito gavėjo atžvilgiu, sukurti trumpalaikių kreditų pasirinkimo kriterijų pagal prioritetus sistemą. Tyrimo uždaviniai:  atlikus trumpalaikių kreditų palyginamąją analizę, nustatyti jų privalumus ir trūkumus kredito gavėjo atžvilgiu;  nustačius trumpalaikių kreditų pasirinkimo kriterijus, sukurti trumpalaikių kreditų pasirinkimo kriterijų pagal prioritetus sistemą;  patikrinti sukurtos trumpalaikių kreditų pasirinkimo kriterijų pagal prioritetus sistemos pritaikomumą praktikoje. Tyrimo metodai – sisteminė analizė, loginė analizė ir sintezė, palyginimo, grafinio vaizdavimo bei anketinio vertinimo metodai. Išnagrinėjus užsienio bei lietuvių autorių literatūrą, atlikus trumpalaikių kreditų palyginamąją analizę bei nustačius jų pasirinkimo kriterijus kredito gavėjo atžvilgiu sukuriama teorinė trumpalaikių kreditų pasirinkimo kriterijų pagal prioritetus sistema, kuria galėtų vadovautis kredito gavėjas pasirinkdamas vienokį ar kitokį trumpalaikį kreditą. Atlikus apklausos būdu paremtą tyrimą bei išanalizavus gautus rezultatus, pastebima, kad vieningos schemos, tinkančios visiems juridiniams asmenims, sukurti nėra galimybės, todėl darbe pateikiamos dvi trumpalaikių kreditų pasirinkimo kriterijų pagal prioritetus schemos, kurių viena tinka mažoms įmonėms ir/arba įmonėms neturinčioms kreditinių... [toliau žr. visą tekstą] / The object of the research - short-term credits and it’s selection criterions. The goal of the work – to do short-term credits comparative analysis, detect it’s selection criterions in point of borrower and to make the system of selection criterions according to priority of the short-term credits. The tasks of the research are as follows:  to do short-term credits comparative analysis, detect it’s advantages and disadvantages in point of borrower;  to make the system of selection criterions according to priority of the short-term credits;  to verify the system of selection criterions according to priority of the short-term credits applicability in practice. The research methods include system analysis, logical analysis and synthesis, methods of comparison, profile evaluation and graphical modeling. It is made the theoretically system of selection criterions according to priority of the short-term credits after the examination of foreign and Lithuanian literature, following a short-term comparative analysis and detection of it’s selection criterions in point of borrower. The borrower could guide the system choosing short-term credits. Following the survey method based on investigation and analysis of the results, it is noted that there is not possible to create a single scheme, suitable for all legal persons. So there are presented 2 schemes of selection criterions according to priority of the short-term credits in the work. These schemes allow the borrower to choose a... [to full text]

Today, global warming is commonly known due to the major impact on the earth’s weather conditions. The increase in the average temperature of the lower atmosphere is causing a drastic change in weather conditions. Human intervention is the main cause of global warming and the latter will be limited if greenhouse gas (GHGs) emissions are reduced by individuals and companies in all countries around the world. Carbon dioxide (CO2) is one of the biggest contributors of GHGs and, therefore, a number of measures were implemented to reduce CO2 emissions. In 1997, the Kyoto Protocol was signed by the Annex 1 countries, of which South Africa is not part, under the United Nations Framework Convention on Climate Change (UNFCCC) to reduce GHG emissions. It is not only the responsibility of the Annex 1 countries to stabilise global warming, but all countries have to contribute to the reduction of GHG emissions. Enabling countries to meet these reduction targets, they implemented the following measures: carbon tax, Energy Service Companies (ESCOs) and carbon credits. Carbon tax has been implemented in many countries over the last decade with different levels of success. Carbon tax will be implemented in South Africa during 2013/2014. ESCOs have been implemented to assist companies with the implementation of energy saving projects. These projects will assist in reducing carbon emissions and meeting the set targets and it will also assist in reducing the effect of carbon tax. Clean Development Mechanism (CDM) projects are implemented under the UNFCCC for companies that want to register carbon reduction projects. If the projects meet the CDM registration criteria, the project can be registered as a CDM project and it has the ability to earn tradable carbon credits. These credits can be traded on national or international carbon trading markets. This study considered a combination of all the measures a company can implement to improve energy efficiency and thereby reducing GHG emissions. An evaluation of the feasibility of a carbon reduction project, the ‘Vaal River compressed air energy efficiency improvement project’ of AngloGold Ashanti (AGA) was performed to determine whether the project can be registered as a CDM project. It was concluded that AGA will be able to register the project as a CDM project and earn tradable carbon credits. Furthermore, it is recommended that AGA makes use of the option to finance the carbon reducing project by using external funding provided by EDF (the French equivalent of South Africa’s Eskom). / MCom (Management Accountancy)), North-West University, Potchefstroom Campus, 2013

Today, global warming is commonly known due to the major impact on the earth’s weather conditions. The increase in the average temperature of the lower atmosphere is causing a drastic change in weather conditions. Human intervention is the main cause of global warming and the latter will be limited if greenhouse gas (GHGs) emissions are reduced by individuals and companies in all countries around the world. Carbon dioxide (CO2) is one of the biggest contributors of GHGs and, therefore, a number of measures were implemented to reduce CO2 emissions. In 1997, the Kyoto Protocol was signed by the Annex 1 countries, of which South Africa is not part, under the United Nations Framework Convention on Climate Change (UNFCCC) to reduce GHG emissions. It is not only the responsibility of the Annex 1 countries to stabilise global warming, but all countries have to contribute to the reduction of GHG emissions. Enabling countries to meet these reduction targets, they implemented the following measures: carbon tax, Energy Service Companies (ESCOs) and carbon credits. Carbon tax has been implemented in many countries over the last decade with different levels of success. Carbon tax will be implemented in South Africa during 2013/2014. ESCOs have been implemented to assist companies with the implementation of energy saving projects. These projects will assist in reducing carbon emissions and meeting the set targets and it will also assist in reducing the effect of carbon tax. Clean Development Mechanism (CDM) projects are implemented under the UNFCCC for companies that want to register carbon reduction projects. If the projects meet the CDM registration criteria, the project can be registered as a CDM project and it has the ability to earn tradable carbon credits. These credits can be traded on national or international carbon trading markets. This study considered a combination of all the measures a company can implement to improve energy efficiency and thereby reducing GHG emissions. An evaluation of the feasibility of a carbon reduction project, the ‘Vaal River compressed air energy efficiency improvement project’ of AngloGold Ashanti (AGA) was performed to determine whether the project can be registered as a CDM project. It was concluded that AGA will be able to register the project as a CDM project and earn tradable carbon credits. Furthermore, it is recommended that AGA makes use of the option to finance the carbon reducing project by using external funding provided by EDF (the French equivalent of South Africa’s Eskom). / MCom (Management Accountancy)), North-West University, Potchefstroom Campus, 2013

x, 59 p. / Governments around the world provide financial incentives to encourage renewable energy generation and energy conservation. The primary goals of these efforts are to mitigate climate change and improve long-term energy independence by reducing reliance on fossil fuels. The consensus in the energy incentive literature is that performance-based incentives, which fund energy output, are more cost efficient than investment-based incentives, which fund capital input. This thesis uses a 30-year case study of Oregon's Business Energy Tax Credit (BETC) program to argue that investment-based energy incentives are moderately cost efficient relative to other state performance-based incentives and can be an effective driver of clean energy deployment. However, this analysis also finds that there are significant opportunities to improve the cost efficiency of investment-based energy incentive programs by targeting least cost projects. Namely, 50% of the first year kilowatt-hour electricity returns of the BETC program could have been achieved at 10% of the cost. These lessons from historical BETC spending should guide policymakers, NGO.s, and businesses who aim to make targeted use of fiscally-constrained energy incentive programs. / Committee in charge: Laura Leete, Chair; Ron Mitchell, Member; Grant Jacobsen, Member

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: The comparative study of tax incentive legislation in South Africa, Australia and Canada for small businesses confirmed that tax incentives in South Africa are on par with those of said developed countries. The study compared tax incentives for income tax, capital gains tax and sales tax after the operation of the specific taxes was researched and the tax incentives identified. It is concluded in the study that there are tax incentives legislated in Australia and Canada that may enhance current South African tax incentives or which may be introduced as new tax incentives. These incentives may facilitate and stimulate economic growth and development in the country. / AFRIKAANSE OPSOMMING: Die vergelykende studie van belastingvergunnings vir klein besighede in Suid-Afrika, Australië en Kanada het bevestig dat belastingvergunnings in Suid-Afrika op standaard is met dié van ontwikkelde lande. Die studie het inkomstebelasting, kapitaalwinsbelasting en verkoopsbelasting vergelyk nadat die werking van die gespesifiseerde belastings nagevors en die belastingvergunnings van toepassing geïdentifiseer is. In die studie word daar tot die gevolgtrekking gekom dat daar belastingvergunnings in Australië en Kanada is wat of die huidige belastingvergunnings in Suid-Afrika kan uitbrei of as nuwe belastingvergunnings in Suid-Afrika geimplementeer kan word. Die gewysigde en nuwe belastingvergunnings mag moontlik bydra tot verdere groei en ontwikkeling in Suid-Afrika.