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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.
421

Desempenho econômico-financeiro de indústrias calçadistas brasileiras: uma análise do período de 2000 a 2006

Azeredo, Adriano José 29 August 2008 (has links)
Made available in DSpace on 2015-03-05T19:14:41Z (GMT). No. of bitstreams: 0 Previous issue date: 29 / Nenhuma / O objetivo do estudo é a avaliação do desempenho econômico e financeiro de empresas calçadistas brasileiras. O estudo contextualiza-se no ambiente caracterizado a partir dos anos 1980, quando o mercado competitivo ultrapassou as fronteiras domésticas, exigindo das empresas maior eficiência na gestão de suas atividades, tendo na contabilidade uma das fontes de informações necessárias para orientar a adequada utilização dos recursos. A pesquisa se caracteriza como de natureza exploratória, quantitativa e documental. Para o desenvolvimento do estudo coletaram-se demonstrações contábeis correspondentes aos anos de 2000 a 2006 e relativas a 15 indústrias do setor calçadista brasileiro localizadas nas regiões Sul, Sudeste e Nordeste. O estudo, com base em 30 indicadores selecionados, possibilitou a análise do conjunto das empresas, por meio do índice-padrão de cada indicador. Em seguida, efetuou-se a análise dos indicadores por empresa. Visando testar o significado dos resultados da análise, foram aplicadas as técn / The objective of this study is to evaluate the economic and financial performance of the Footwear Industry from the 1980’s on, when the competitive market crossed the domestic frontier, demanding more efficiency from shoemaking companies regarding the management of their activities. Within this context, accountancy is seen as one of the necessary information sources to guide the proper use of resources. The study is exploratory, quantitative and documental in nature. Statements of financial accounting from 15 Brazilian shoemaking companies located in the South, Southeast and Northeast regions were collected from the year 2000 to 2006. The study was based on 30 selected indexes, which made possible to analyze the group of companies by the standard-index of each indicator. Following that, the index analysis of each company was made. In order to check the analysis results, typical value techniques were used as a comparative measure of the standard indexes and the statistical correlation tests. The companies ran
422

Attraheras arbetssökande individer av ett företags CSR-engagemang? : Företagens sociala ansvar

Holtz, Robert, Wiebe, Josefine January 2018 (has links)
No description available.
423

Análise de desempenho econômico-financeiro das companhias brasileiras de capital aberto de ensino superior

Silvestre, Geraldo Carlos 27 June 2014 (has links)
Made available in DSpace on 2016-04-25T18:40:01Z (GMT). No. of bitstreams: 1 Geraldo Carlos Silvestre.pdf: 2013597 bytes, checksum: 8ffc3c06da529b4abcc3d44e6dbe94bd (MD5) Previous issue date: 2014-06-27 / In Brazil, in 2007, the first educational traded companies, Anhanguera, Estácio and Kroton, surrounded by high expectations of positive future results and high and quick returns to investors emerged. After more than six years of IPO emerges the question as to the financial performance of these institutions. Thus, the present study aimed to investigate and analyze the financial performance of the universe (N = 3) of the Higher Education Institutions (HEI) traded in the period 2007-2013, using the indicators: i) value creation measured by EVA; ii) ability to cash generation measured by EBITDA; and iii) financial situation evaluated by the Fleuriet method. Based on secondary sources of data and document analysis in the public domain were calculated, analyzed and compared the performance of HEIs. The results showed that all three have solid financial situation but with a major difference in the ability to generate cash. In the period 2007-2013, only Estácio generated shareholder value. Kroton destroyed / consumed shareholder value during the study period, however, initiated a recovery process in 2012 and in 2013, after six years destroying / consuming value for the first time generated shareholder value. Anhanguera destroyed / consumed shareholder value during the seven years. The results also revealed that financial performance is highly dependent on governmental policies on access and funding of higher education and has directly influenced the market value of the traded HEI / No Brasil, em 2007, surgiram as primeiras empresas educacionais de capital aberto, Anhanguera, Estácio e Kroton, cercadas por grandes expectativas de resultados futuros positivos e de elevados e rápidos retornos aos investidores. Passados mais de seis anos da abertura de capital emerge a questão quanto ao desempenho econômico-financeiro dessas instituições. Dessa forma, o presente estudo teve como objetivo apurar e analisar o desempenho econômico-financeiro do universo (N = 3) das Instituições de Ensino Superior (IES) de capital aberto, no período de 2007 a 2013, utilizando os indicadores de: i) geração de valor mensurado pelo EVA; ii) capacidade de geração de caixa mensurada pelo EBITDA; e iii) situação financeira avaliada pelo Método Fleuriet. Com base em fontes de dados secundários e análise documental de domínio público foram apurados, analisados e comparados os desempenhos das IES. Os resultados demonstraram que as três apresentam situação financeira sólida mas com uma grande divergência na capacidade de geração de caixa. No período de 2007 a 2013, apenas a Estácio gerou valor para os acionistas. A Kroton, destruiu/consumiu valor dos acionistas no período de estudo, entretanto, iniciou um processo de recuperação em 2012 e em 2013, após seis anos destruindo/consumindo valor, pela primeira vez gerou valor aos acionistas. A Anhanguera destruiu/consumiu valor dos acionistas durante os sete exercícios. Os resultados também revelaram que o desempenho econômico-financeiro é altamente dependente das políticas governamentais de acesso e financiamento do ensino superior e tem influenciado diretamente no valor de mercado das IES
424

Desempenho econômico e financeiro das empresas distribuidoras de energia elétrica: um estudo nas companhias de capital aberto, sediadas no estado de São Paulo / Economic and financial performance of energy distributors: an analysis of listed companies, based in São Paulo

Oliveira, Gilberto de Souza 11 May 2009 (has links)
Made available in DSpace on 2016-04-25T18:40:39Z (GMT). No. of bitstreams: 1 Gilberto de Souza Oliveira.pdf: 829463 bytes, checksum: cedc06d34a48cf6b7aa1b457064ce388 (MD5) Previous issue date: 2009-05-11 / This thesis begins with a systematic analysis of the electrical sector in Brazil and the main risks inherent to such sector. Then, it discusses certain information of the five largest publicly-held electric power distribution companies, based in the State of São Paulo, namely: Bandeirante Energia S.A.; Companhia Paulista de Força e Luz.; Companhia Piratininga de Força e Luz.; Elektro Eletricidade e Serviços S.A.; Eletropaulo Metropolitana Eletricidade de São Paulo S.A. It presents all the mandatory disclosure of financial statements under the Brazilian corporate law, as well as those required by the Granting Authority ANEEL, subsequently it presents a collection of indicators for analysis of financial statements, as well as the calculation methodology and interpretation and, finally, it presents a selection of indicators used in the study of five companies. The study is aimed to evaluate the economic and financial performance of these companies during the period from 2000 to 2007, focusing on two distinct stages: (i) the rationing of electricity period that lasted from June 2001 to February 2002, which had a huge impact on the financial statements for such periods, and (ii) the post rationing period, which was impacted by new standards established by the Federal Government in connection with the creation of a new model for the Brazilian energy sector, during the years 2004 and 2005. This thesis uses the evolutionary analysis, which evaluates the development of indicators for each of the five companies, checking the performance of their economic situation, financial performance, profitability and allocation of cash generated and consumed between two thousand and two thousand and seven / Esta dissertação inicia com a descrição da sistemática de funcionamento do setor elétrico no Brasil e os principais riscos inerentes ao setor. A seguir, discorre sobre as informações principais das cinco empresas distribuidoras de energia elétrica, de capital aberto, sediadas no Estado de São Paulo, que são: Bandeirante Energia S.A.; Companhia Paulista de Força e Luz; Companhia Piratininga de Força e Luz.; Elektro Eletricidade e Serviços S.A.; Eletropaulo Metropolitana Eletricidade de São Paulo S.A. Apresenta todas as demonstrações contábeis de divulgação obrigatória por força da legislação societária Brasileira e aquelas de exigência do poder concedente a ANEEL, na seqüência expõe uma coletânea de indicadores para análise das demonstrações contábeis, assim como a sistemática de cálculos e interpretação e apresenta a seleção destes indicadores utilizados no estudo das cinco empresas. O estudo objetiva avaliar o desempenho econômico e financeiro dessas empresas no período de 2000 a 2007, com ênfase em duas fases distintas: a) O racionamento de energia elétrica que vigorou de junho de 2001 a fevereiro de 2002, e impactou fortemente os balanços destes dois exercícios, e b) A fase pós racionamento que foi influenciada pelas normas editadas pelo Governo Federal para a criação de um novo modelo para o Setor Elétrico Brasileiro durante os anos de 2004 e 2005. O método utilizado foi a análise evolutiva, em que se avalia a evolução dos indicadores de cada uma das cinco empresas, verificando o desempenho de sua situação econômica, financeira, rentabilidade e a destinação do caixa gerado e consumido no período de 2000 a 2007
425

Análise da relação entre as características empreendedoras e tecnógicas e desempenho internacional de empresas industriais brasileiras

Brero, Angelo 09 March 2007 (has links)
Made available in DSpace on 2016-03-15T19:25:43Z (GMT). No. of bitstreams: 1 Angelo Brero.pdf: 463893 bytes, checksum: 984859e8e5fa2b48fdb6263138c2c4e2 (MD5) Previous issue date: 2007-03-09 / Fundo Mackenzie de Pesquisa / For some time foreign marketing researches has been developed. There are several motivations and core relations mentioned in these researches, and is possible to identify as one of the most referred subjects the reasons that drive one firm toward exportation process. Furthermore, there are researches that suggest the existence of variables common to organizations that might provide general understanding about the exportation process reasons. Among the revised researches in this paper are Bilkey s (1978) and Cavusgil e Nevin s (1981) that identified exportation activity motivation from firms technological and entrepreneurship characteristics. Further to exportation profile comprehension it is important to understand whether the firms characteristics may provide a superior performance of the firm. This was the present study motivation, which established as general achievement the analysis of entrepreneurship and technology characteristics relationship of with internation performance of Brazilian industrial firms. It was studied the influence of exportation activities of one firm in its financial performance as well as the size contribution in this process. In order to progress on this research development 976 Brazilian industrial firms from Gazeta Mercantil database were contacted. 208 firms replied to the present research submited questionnaire, related to entrepreneurship profile, technology investments and exportation activities. The questionnaire data was complemented with size and financial performance information from Gazeta Mercantil database in a three years base. Statistics analysis demonstrated that exportation performance varies according to the industrial activity and it was influenced by firms characteristics. Furthermore, it showed influences of exportation degree to the performance of firms and that exportation performance is related to exportation activities persistence. / Pesquisas relacionadas à exportação vêm sendo desenvolvidas há muito tempo. As motivações e as relações focadas pelos estudos desta área são muitas. Um dos principais temas discutidos é o motivo pelo qual as firmas exportam. Complementarmente estudos sugerem que podem existir algumas variáveis comuns às organizações exportadoras que podem fornecer um entendimento mais completo sobre o porquê das firmas exportarem. Entre os estudos examinados salienta-se o de Bilkey (1978) e Cavusgil e Nevin (1981), que apontam as características empreendedoras e tecnológicas da firma como motivação determinante da atividade de exportação. Além do entendimento do perfil do exportador é importante compreender se estas características das firmas podem levar a um desempenho de exportação superior. Esta foi a motivação deste estudo, que teve como objetivo geral analisar a relação entre as características empreendedoras e tecnológicas e o desempenho e a atuação internacional das firmas do setor industrial brasileiro. Avaliou-se também o impacto da atividade de exportação da firma no seu desempenho financeiro e a influência do tamanho da firma neste processo. Foram contatados para este estudo, 976 firmas do setor industrial brasileiro listado da publicação anual da Gazeta Mercantil - Balanço Anual. Destas, 208 aceitaram responder ao questionário da pesquisa, que continha questões relacionadas ao perfil empreendedor, aos investimentos em tecnologia e atividades de exportação. Foram associados aos dados coletados junto às empresas outros dados relativos ao tamanho da firma e ao seu desempenho financeiro, que estavam disponíveis no Balanço Anual citado. Dados de desempenho de três anos foram usados. Os resultados das análises estatísticas mostram que o desempenho de exportação varia significativamente por tipo de atividade industrial e é influenciado por variáveis que caracterizam a firma. Além disso, observou-se a influência do grau de exportação e o desempenho das firmas e que o desempenho de exportação está associado com a persistência da atividade exportadora.
426

El rendimiento financiero de las empresas sociales de Lima: un análisis desde su orientación empresarial y al mercado / The financial performance of social enterprises in Lima: Analyzing their business and market orientation

Aquino Porras, Angela Karolina, Hernandez Huamañahui, Kelly Esther 20 February 2019 (has links)
La presente investigación se desarrolló a partir de los diversos problemas sociales que acontecen en nuestro país, debido a que las empresas sociales cumplen un rol fundamental en grupos vulnerables; se determinó como finalidad principal de esta investigación el estudio de estas en base a variables de gestión, que según la literatura afectarían el rendimiento de estas organizaciones. De esta manera, se plantea conocer el comportamiento del rendimiento financiero de las empresas sociales en estudio y de las variables orientación al mercado y orientación empresarial; según si estas poseen una orientación empresarial y al mercado: fuertes o débiles. Asimismo, se consideró relevante definir el tipo de interacción entre las variables orientación al mercado y orientación empresarial y se planteó identificar si las variables orientación al mercado y orientación empresarial influyen en la variable rendimiento financiero en las empresas sociales. En ese sentido, se busca que las empresas sociales puedan garantizar una contribución constante a aquellos sectores desatendidos a través de la autosostenibilidad financiera. Sin embargo, los hallazgos para la muestra del presente estudio demostraron que no es posible afirmar la existencia de la relación entre el rendimiento financiero y las orientaciones empresarial y al mercado. No obstante, se determinó que para dicha muestra existen indicios de interacción entre las variables independientes orientación empresarial y al mercado. / The present research has taken place from the diverse social problems in our country, so that social enterprises fulfill a fundamental role of contribution in vulnerable groups, the main purpose of this research was to study the behavior of their financial performance based on management variables; that according to the literature would affect the financial performance of these organizations. In this way, it is intended to know the behavior of the financial performance of the social enterprises under study and the market orientation and business orientation variables. For which, it was determined if these have a business orientation and market: strong or weak. Likewise, it was considered relevant to define the type of interaction between the market orientation and business orientation variables; It was also intended to identify if the market orientation and business orientation variables influence the variable financial performance in the context of the social ecosystem. In this sense, it is expected that business companies can guarantee a constant contribution to those sectors unattended through financial self-sustainability. However, the findings for the present sample show that it is not possible to affirm the existence relationship between profitability and business and market orientation in our study sample. Likewise, it was determined that for this sample there are possible signs of interaction between the independent variables, the business orientation and market orientation. / Tesis
427

企業實施環境風險管理對資金成本與財務績效影響之實證分析 / The relationship between environmental risk management and the cost of capital and financial performance

張舒雲, Chang, Shu Yun Unknown Date (has links)
本研究探討台灣企業實施環境風險管理與資金成本及財務績效之關係。以ISO14001環境管理系統認證做為實施環境風險管理的指標,研究實施環境風險管理的企業在資金成本與財務績效上是否具有較佳之表現。本研究以截至2011年4月通過ISO14001認證之上市櫃公司為實驗組,以及未曾通過認證之公司為對照組。並分為三部份進行迴歸分析,其主要研究結果如下: (一) 實施環境風險管理對債劵資金成本有負向影響。但對股東權益資金成本是正向顯著的影響。因股東權益占公司資金比重較大,故加權平均資金成本亦為正向顯著影響。 (二) 在財務績效的部份,大都支持企業實施環境風險管理時,與財務槓桿呈負向關係。並且實驗組均支持通過年數越長對稅盾有負向影響。此外,實驗組全體產業與實驗組非高污染性產業,通過認證時間越長,則對系統性風險有負向顯著影響。但實驗組高污染性產業之環境風險管理與系統性風險則無顯著相關。 (三) 由實驗組與對照組之研究比較,發現支持實施環境風險管理之公司具有較低之大股東持股比。 (四) 根據實驗組之研究,發現公司通過環境風險管理之認證,與外資法人投資比率有正向關係。但實驗組與對照組之比較,通過認證與否則對外資呈負向顯著的關係。實驗組高低汙染性產業比較中,高污染性產業僅通過認證年數與外資投資比率呈顯著相關,但非高污染性產業則不論是否通過認證與通過年數,均與外資投資比率呈正向顯著相關。 關鍵字:ISO14001環境管理系統、環境風險管理、資金成本、財務績效。 / This study investigates the relationship between implementing environmental risk management and cost of capital and financial performance for the public companies in Taiwan. Using the ISO14001 environmental management system certification as the indicator of environmental management, this thesis explores whether the companies implementing the environmental risk management system will possess lower the cost of capital and better financial performance. Among the sample firms, the companies with ISO14001 certification in year 2011 are regarded as the experimental group, and the companies have not been certified as the controlled group. Then this study conducts regression analyses for environmental risk management. The major findings are as follows: 1. Implementation of environmental risk management and the capital cost of bonds have a significantly negative relationship. However, the capital cost of equity shows a significantly positive relationship. Since shareholders' equity is a greater proportion on the company's funds in the sample firms, so the weighted average cost of capital also presents a significantly positive relationship. 2. Regarding the relationship between firm’s financial performance and its environmental risk management, this study finds that financial leverage exhibits a negative relationship. The experimental group supports that the companies with ISO14001 certification for longer years have a negative relationship with their tax shields. Besides, in the entire experimental group and experimental group of non-highly-polluting industries, the systemic risk shows a negative relationship with the longer years of certification. However, environmental risk management and the systemic risk do not present significant correlation in the experimental group of highly-polluting industries. 3. The comparison between the experimental group compared and the controlled group support the hypothesis that implementation of environmental risk management can have a lower ratio of large shareholdings. 4. The study of experimental group supports that foreign investors’ shareholdings have a positive relationship with the firms passing the certification. However, the comparison between the experimental group and the controlled group shows certification and foreign investor negatively related. In highly-polluting industries, the number of certified years is the only factor influencing foreign investors’ shareholdings. In non-highly-polluting industries, passing the certification and number of certified years both are positively associated with foreign investors’ shareholdings. Keywords:ISO14001 environmental management system, environmental risk management, cost of capital, financial performance.
428

Customer & Supplier Integration in the Innovation Process : A quantitative study on how external integration affects product innovativeness in Swedish manufacturing firms

Johansson, Conny, Möllefors, Simon January 2013 (has links)
Background: The needs of the consumers seem to develop at the same rate as the technology advancements and put more pressure on firms to produce new and innovative products at a faster pace. Research has shown that external sources can have a significant effect on the firms’ innovation performance, but the results are partial contradicting and more research is needed. Purpose: Investigate customer and supplier involvement in product innovation in Swedish manufacturing firms. Delimitations: The study was carried out to manufacturing firms in Sweden, as Swedish firms are the most innovative in Europe at this point in time. Only large and medium sized firms were under investigation as larger firms are more eager to innovate than smaller firms. Method: The research had a deductive quantitative approach. The data was collected through a questionnaire sent out by e-mail and 124 firms participated in the study. After assessing validity and reliability, the hypotheses were tested by multiple and single regression analysis. Conclusions: Firms that strives to improve their new product development process should seize their customer’s knowledge and use it to co-develop new products. Another important factor was to use lead users, as these will improve the innovativeness even more than “ordinary” customers. The study found no support for early supplier integration in the new product development process.
429

Internationalisierung und Unternehmenserfolg börsennotierter Braukonzerne / Internationalization and Corporate Succes of Stock-Listed Brewing Groups

Ebneth, Oliver Johannes 01 July 2006 (has links)
No description available.
430

La microfinanza e le donne: performance finanziaria, outreach e empowerment. / MICROFINANCE AND WOMEN: FINANCIAL PERFORMANCE, OUTREACH AND EMPOWERMENT

SPINA, FRANCESCA 31 March 2014 (has links)
La microfinanza e le donne sono sempre state intrinsecamente legate ( Mody 2000; Yunus 2002) . Ci sono tre principali argomenti che sostengono l'idea di avere come target di riferimento privilegiato le donne (Mayoux 2001): il principio della parità di genere , l'obiettivo della riduzione della povertà , e l'efficienza delle istituzioni di microfinanza. La tesi, sviluppata in tre articoli, mira a sottolineare l'importanza del genere femminile nel settore della microfinanza, secondo tre diversi punti di vista: la prima ricerca si propone di studiare l'influenza delle donne nella forza lavoro delle istituzioni di microfinanza (MFI) sulla performance finanziaria in tempi di crisi; il secondo studio prende spunto dal dibattito intorno alla relazione tra mission drift, performance finanziaria e outreach delle MFI, e considera le donne come target privilegiato, e il terzo documento vuole fornire una review della letteratura sull’ empowerment delle donne, sottolineando l'importanza del contesto, le criticità e i suggerimenti per la ricerca futura . I primi due documenti sono quantitativi , mentre il terzo è teorico . / Microfinance and women have always been intrinsically linked (Mody 2000; Yunus 2002). There are three main arguments which support the idea of targeting women (Mayoux 2001): the principle of gender equality, the microfinance aim of poverty reduction, and the MFIs’ efficiency. The thesis, developed in three papers, aims at highlighting the importance of the female gender in the microfinance industry, according to three different points of view: the first research aims at studying the influence of women in the workforce of microfinance institutions (MFIs) on the financial performance in times of crisis, the second study takes its cue from the debate around the relationship between mission drift, financial performance and outreach of MFIs, and considers women as privileged target, and the third paper wants to provide a review of the literature on women empowerment, underlining the importance of context, the downsides and suggestions for future research. The first two papers are quantitative, while the third one is theoretical.

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