This dissertation paper defends a thesis that as the Lithuanian enterprises more actively participate in international contracts, the need for financing grows. In order to minimize possible microeconomic and macroeconomic loss, it is necessary to form the expediente strategy of financing; emphasizing costs of alternatives financial sources under conditions of risk and uncertainty. Analyses conducted in the thesis were sought to contribute both conceptually (by formation of systems and models of capital structure) and practically (by implementation of such systems and models) to financing of companies activities, and to maximizing of EVA. The EVA reveals the dependence of an enterprise’s profitability on the employed capital for gaining that profit. The conceptual need urges to determine the zone of effectiveness of rational capital structure, which stipulates the growth of EVA. Scientific relevance of the dissertation is the main results of the scientific study presented for public maintenance. First, one studied adequate motives under Lithuanian conditions that encourage enterprises to study the substantiation of capital structure formation. The preconditions and criteria affecting the financing decisions of Lithuanian enterprises were conceptually grounded while stressing the aspects of finance market globalization. Second, the systemic capital leverage management model was created; involves the three main ranges that affect enterprises’ activity: internal enterprise’s... [to full text]

In 2016, South Korean author Han Kang’s The Vegetarian, translated into English by Deborah Smith, was awarded the Man Booker International Prize. Following the success, South Korean critics brought to attention mistakes and inaccuracies of Deborah Smith’s work, heavily criticizing her translation, but also bringing the debate of liberal and literal translation from the academic sphere to the public eye. In Sweden, the book was translated from Deborah Smith’s English into Swedish by Eva Johansson and published under the title Vegetarianen in January 2017. This thesis uses a comparative qualitative method to investigate how Han’s novel is changed through the process of translation and indirect translation by the hands of Smith and Johansson, as well as if Smith’s translation changes through the process of working with the text. With Smith’s very liberal method of translation, her translation occasionally results in significant change of tone, atmosphere and characterization. Mistakes make it clear she did not have a sufficient comprehension of Korean, however she can be seen growing more comfortable with the language by the end of the novel. Johansson stays very loyal to Smith’s English translation due to Swedish and English being more similar languages in structure and literary tradition, she is also a very experienced translator. Despite Smith’s flawed translation, The Vegetarian has been a huge success. The author hopes that more research will be done in the areas of Korean-English translation and indirect translation from Korean, in order to further identify struggles of translators of Korean and advance Korean literature in translation. / 2016 prisades Sydkoreanska författaren Han Kangs The Vegetarian, översatt till engelska av Deborah Smith, med Man Booker International Prize. Följande succén bringade Sydkoreanska kritiker uppmärksamhet till misstag och oriktigheter i Deborah Smiths översättning och kritiserade den hårt, men tog också debatten om fri och exakt översättning till allmänhetens ögon. I Sverige översattes boken till svenska från Deborah Smiths engelska av Eva Johansson och släpptes under titelnVegetarianeni januari 2017. Denna uppsats använder en komparativ kvalitativ metod för att undersöka hur Hans novell förändrats under processen av direkt och indirekt översättning av Smith och Johansson, och om Smiths översättning förändrats under hennes arbete med novellen. Genom Smiths väldigt fria metod av översättning resulterar översättningen stundtals i utmärkande förändringar i ton, atmosfär och karaktärisering. Misstag gör det uppenbart att hon inte hade tillräckliga färdigheter i det koreanska språket, dock ses hon bli mer bekväm med språket i slutet av novellen. Johannson är väldigt lojal till Smiths engelska översättning då svenska och engelska är betydligt mer liknande språk i struktur och litterär tradition. Hon är också en väldigt erfaren översättare. Trots Smiths bristfällande översättning har The Vegetarianblivit en ringande succé. Författaren av denna uppsats hoppas att mer undersökning kommer att göras i området koreansk-engelsk översättning och indirekt översättning från koreanska för att ytterligare identifiera de problem som översättare av koreanska stöter på och för att avancera översatt koreansk litteratur.

The aim of diploma thesis is to evaluate selected company as a whole for its inner purpose. This purpose allocate category value, respectively determination of venture?s market value, which is most often defined as estimated amount for shift assets to the date of evaluation among optional and independent partners. Theoretical part of thesis qualify theoretical problem frame of company valuation. In this part of thesis essential key words, factors and value categories are defined. Part of the problem is also strategic and financial analysis and projection of future reports or financial plan. Last part deals with methods of valuation itself ? methods based on revenue analysis, market and assets. For evaluation purpose has been chosen company BRÁZDA-AUDIT, a. s., which deals with experts activities in field of economics.

Neste trabalho foram estudados compósitos que apresentam como matriz polimérica uma blenda composta por polietileno de alta densidade (HDPE) e copolímero etileno acetato de vinila (EVA) e como nanocarga, silsesquioxano poliédrico oligomérico (POSS). Os compósitos foram processados em câmara de mistura fechada e caracterizados quanto às propriedades térmicas e morfológicas. Para a preparação dos compósitos foram variadas as concentrações dos componentes da blenda (0, 25, 50, 75 e 100%) e da nanocarga (0, 0,5, 1, 1,5, 2, 5 e 10%). Os resultados de processamento mostraram que o aumento da concentração de POSS na matriz polimérica provocou a agregação do mesmo na matriz polimérica. As análises de calorimetria diferencial de varredura e termogravimetria indicaram que o POSS não afetou as temperaturas de fusão, cristalização e degradação da matriz polimérica. Os resultados de raios X indicaram que a presença do EVA no compósito promoveu o aparecimento de domínios cristalinos em concentrações menores de POSS. A microscopia eletrônica de varredura indicou que as amostras com 1% de POSS apresentam distribuição homogênea na matriz polimérica. Por outro lado, ocorreu a formação de agregados nas amostras com 5% de POSS. Os valores de Tg obtidos por análise térmica dinâmico-mecânica indicaram que o POSS causou um efeito plastificante na fase HDPE e uma redução da mobilidade na fase EVA. Ocorreu um aumento nos valores de módulo de armazenamento com a incorporação de POSS na matriz polimérica. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-22T19:03:21Z No. of bitstreams: 1 Dissertacao Patricia Scapini.pdf: 2020883 bytes, checksum: 2c7249d3915135dd5f3cba151cf459db (MD5) / Made available in DSpace on 2014-05-22T19:03:21Z (GMT). No. of bitstreams: 1 Dissertacao Patricia Scapini.pdf: 2020883 bytes, checksum: 2c7249d3915135dd5f3cba151cf459db (MD5) / In this study composites with a polymeric matrix comprising a blend of high density polyethylene (HDPE) and the copolymer ethylene vinyl acetate (EVA), and with polyhedral oligomeric silsesquioxane (POSS) as the nanoclay, were processed and characterized. The composites were processed in a closed mixing chamber and characterized in terms of their thermal and morphological properties. For the preparation of the composites the concentrations of the blend components (0, 25, 50, 75 and 100%) and of the nanoclay (0, 0.5, 1, 1.5, 2, 5 and 10%) were varied. The results of the processing showed that an increase in the POSS concentration in the polymeric matrix caused the aggregation of the system. The differential scanning calorimetry and thermogravimetry analyses indicated that the POSS did not affect the melt, crystallization and degradation temperatures of the polymeric matrix. The X-ray results indicated that the presence of EVA in the composite led to the appearance of crystalline domains at lower POSS concentrations. Scanning electron microscopy indicated that the samples with 1% of POSS have a homogeneous distribution in the polymeric matrix. However, the formation of aggregates occurred in samples with 5% of POSS. The Tg values obtained from the thermo dynamic mechanical analysis indicated that the POSS had a plasticizing effect on the HDPE phase and caused a reduction in the mobility of the EVA phase. There was an increase in the storage modulus values with the incorporation of POSS into the polymeric matrix.

Neste trabalho foram estudados compósitos que apresentam como matriz polimérica uma blenda composta por polietileno de alta densidade (HDPE) e copolímero etileno acetato de vinila (EVA) e como nanocarga, silsesquioxano poliédrico oligomérico (POSS). Os compósitos foram processados em câmara de mistura fechada e caracterizados quanto às propriedades térmicas e morfológicas. Para a preparação dos compósitos foram variadas as concentrações dos componentes da blenda (0, 25, 50, 75 e 100%) e da nanocarga (0, 0,5, 1, 1,5, 2, 5 e 10%). Os resultados de processamento mostraram que o aumento da concentração de POSS na matriz polimérica provocou a agregação do mesmo na matriz polimérica. As análises de calorimetria diferencial de varredura e termogravimetria indicaram que o POSS não afetou as temperaturas de fusão, cristalização e degradação da matriz polimérica. Os resultados de raios X indicaram que a presença do EVA no compósito promoveu o aparecimento de domínios cristalinos em concentrações menores de POSS. A microscopia eletrônica de varredura indicou que as amostras com 1% de POSS apresentam distribuição homogênea na matriz polimérica. Por outro lado, ocorreu a formação de agregados nas amostras com 5% de POSS. Os valores de Tg obtidos por análise térmica dinâmico-mecânica indicaram que o POSS causou um efeito plastificante na fase HDPE e uma redução da mobilidade na fase EVA. Ocorreu um aumento nos valores de módulo de armazenamento com a incorporação de POSS na matriz polimérica. / In this study composites with a polymeric matrix comprising a blend of high density polyethylene (HDPE) and the copolymer ethylene vinyl acetate (EVA), and with polyhedral oligomeric silsesquioxane (POSS) as the nanoclay, were processed and characterized. The composites were processed in a closed mixing chamber and characterized in terms of their thermal and morphological properties. For the preparation of the composites the concentrations of the blend components (0, 25, 50, 75 and 100%) and of the nanoclay (0, 0.5, 1, 1.5, 2, 5 and 10%) were varied. The results of the processing showed that an increase in the POSS concentration in the polymeric matrix caused the aggregation of the system. The differential scanning calorimetry and thermogravimetry analyses indicated that the POSS did not affect the melt, crystallization and degradation temperatures of the polymeric matrix. The X-ray results indicated that the presence of EVA in the composite led to the appearance of crystalline domains at lower POSS concentrations. Scanning electron microscopy indicated that the samples with 1% of POSS have a homogeneous distribution in the polymeric matrix. However, the formation of aggregates occurred in samples with 5% of POSS. The Tg values obtained from the thermo dynamic mechanical analysis indicated that the POSS had a plasticizing effect on the HDPE phase and caused a reduction in the mobility of the EVA phase. There was an increase in the storage modulus values with the incorporation of POSS into the polymeric matrix.

Les gazoles, carburant automobile préféré des français, sont « additivés » afin de permettre leur utilisation en hiver. Les n-paraffines présentes dans ces gazoles cristallisent en effet à basse température. Ces cristaux peuvent alors entraîner le colmatage des filtres protecteurs situés en amont du moteur. Des polymères à base d'éthylène, notamment les copolymères éthylène-acétate de vinyle (EVA), sont utilisés pour abaisser la température à laquelle les problématiques de filtration adviennent. Un nouveau procédé de copolymérisation radicalaire d'éthylène et d'acétate de vinyle, à plus basse pression et à plus basse température, que le procédé industriel actuel, a été développé au cours de cette thèse. Une grande variété d'EVA a ainsi été obtenue. Ils présentent des caractéristiques structurelles et une efficacité, pour le traitement des gazoles, similaires aux EVA commerciaux. Ce procédé a, par ailleurs, permis la synthèse d'autres co- et terpolymères de l'éthylène variant par la nature des comonomères polaires utilisés ou par l'architecture. Des modèles de copolymères EVA ont été également synthétisés par métathèse. La grande diversité d'additifs polymères à disposition combinée à des techniques d'analyse thermique et de diffusion des rayons X mises en oeuvre au plus proche de l'application (en particulier dans le gazole), ont permis de mieux appréhender leur mode d'action sur la cristallisation des n-paraffines. Les spécificités structurelles, des polymères, conditionnant leur efficacité pour le traitement de la tenue à froid des gazoles ont également pu être établies / The additivation of diesel fuels allows operating engines at low temperatures without filter blocking and thus fulfilling legal requirements. Ethylene based copolymers such as ethylene-vinyl acetate copolymers, made by free radical polymerization at high pressure (above 2000 bars) and high temperature (above 200 °C) are frequently used as middle distillate cold flow improvers (MDFI). A new free radical copolymerization process of ethylene and vinyl acetate in organic solvent media has been developed. This process gives access to polymers close to commercial MDFI additives under tremendous less drastic conditions (under 250 bars of ethylene and 70 °C). Thanks to this process, a wide diversity (variation of the nature of the polar unit, of polymer architecture…) of ethylene based polymers was obtained. Moreover, EVA model copolymers have been synthesized by metathesis. Thanks to these numerous and diverse ethylene based polymers combined with thermal analysis and X-ray scattering studies a better understanding of the operating mode of these additives in a diesel fuel has been achieved. The structural characteristics of the polymers enabling their effectiveness as diesel fuel cold flow improvers have also been established

The main goal of the thesis is to analyze a business project TamTam. The partial aim is to confirm respectively to refut the presumptions that were set by the co-founders of the project. Another goal is to evaluate the feasibility of the current strategic plan. If the current strategic plan shows to be unfeasible, an alternative strategic plan with a different business model will be proposed. The theoretical part describes the methods which are used in the practical part. The practical part analyzes the market with Vietnamese entrepreneurs. The companys financial position will also be evaluated with suggestions for improvement. In the last chapter, an alternative strategic plan is drafted and recommended. Analytical conclusion of the alternative strategic plan is measured against ROE, EVA, net present value and SWOT analysis.

The objective of this thesis is valuation of the company Mikro Trading a.s., where the enterprise value is determined using yield methods. The theoretical part describes the basic theoretical framework that is necessary for enterprise valuation. This part is followed by strategic and financial analyses, prognosis of value drivers, and a financial plan is set up. Finally, the objectified value of the enterprise as at 1 January, 2018 is determined. The valuation is performed using discounted cash flow and economic value added.

This master‘s thesis deals with evaluation efficiency of the company XY. It analyses the company’s development in years 2007 – 2011 by the modern method of economic value added. Based on the recognized results I suggested measures for an improvement present situation of the company for several following years.

This master‘s thesis deals with the performance evaluation AGROMORAVIA, a.s. using of classic, modern and statistical methods and subsequent formulation of own designs and their benefits to improve company performance. Based on the analysis results are compared with a competitor. In addition, selected economic indicators are subjected to statistical analysis and the result is a prediction of future development, from which derives valuable information that serves the proposals for improving the current situation of the company in the coming years. Analyses are performed for the period 2006 to 2012.