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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.
1

ESSAYS ON THE IMPACT OF NON-FINANCIAL STAKEHOLDERS ON FIRMS’ FINANCING POLICIES

WANG, JIN 18 April 2011 (has links)
In this thesis we investigate whether firms’ relationships with non-financial stakeholders affect their financing policies. We find that the firms that place a higher value on reputation for treating employees generously maintain lower debt ratios. Furthermore, we find that the firms whose business relies on major customer-supplier relationships adopt more flexible payout policies because of relationship-specific investments. Finally, we find that the high financial distress costs rather than the hold-up problem associated with relationship-specific investments affect firms’ financing policies. Overall, our results suggest that firms’ relationships with non-financial stakeholders are important determinants of their financing policies. / Thesis (Ph.D, Management) -- Queen's University, 2011-04-17 06:13:01.556
2

The association between growth opportunities and corporate financing dividend policies

Ke, Li-Li 01 July 2002 (has links)
Abstract¡G From previous studies we found that growth opportunity is an important factor help explaining the cross-sectional differences of firms¡¦ dividend and financing policies. However, growth opportunities are unobservable and not measurable, scholars used different proxies to catch the idea. Prior empirical studies used market-to book, earning-price ratio, Tobin¡¦s Q, R&D intensity, capital expenditure (deflated by book value of assets), PPE, previous sales growth as proxies for growth opportunities, but had inconsistent results. The purposes of this thesis are: first, to find out the relationship between growth opportunities and realized growth, and to determine which proxy is most suitable; second, to find the empirical evidences of the relation between growth opportunities and financing policies, growth opportunities and dividend policies support contract theories, tax-based theories or signaling theories; and finally, to find out if firm¡¦s growth opportunities are affected by its financing and dividend policies. We examine all nonfinancial firms listed on the Taiwan Stock Exchange from 1991 to2000. We use the correlation and regression to determine the relation between growth opportunities and realized growth, then distinguish total debt ratio, short-term debt ratio, long-term debt ratio from financing policies, and dividend payout ratio, cash-dividend yield, stock dividend yield, and dividend yield from dividend policies. We use different growth opportunity proxy to separate whole sample into two subsamples, and growth as a dummy variable. We use regression to find the relation between growth and financing policies, dividend policies. Finally, we use simultaneous equation to determine the relationship among growth opportunities, financing policies and dividend policies to see if they are interdependent. Our empirical result shows that growth opportunities and realized growth have positive relations. But growth opportunities are not positively correlated with realized investment growth. Price-based proxies are often overestimate future equity market value growth. Growth firms have higher debt ratios and long-term debt ratios. The result supports contracting theory and progressive tax rate theory. Growth firms have higher short-term debt ratios, too. We can¡¦t find the significant relation between growth opportunities and dividend pay¡Vout ratios. Growth firms have lower cash dividend yield, and the result supports cash-flow constraint and contracting theories. There is no clear relation between stock dividend yield and growth opportunities. Through simultaneous equation, over financing and too much cash-dividend restrict firms¡¦ growth opportunities.
3

A política de financiamento do Governo Federal para incubadoras de economia solidária: análise do (não) atendimento das necessidades de manutenção

Rodrigues, Themístocles Martins Alves. 01 September 2016 (has links)
Submitted by Fabiany Feitosa (fabiany.sousa@ufba.br) on 2017-02-16T17:15:22Z No. of bitstreams: 1 DISSERTAÇÃO-THEMÍSTOCLES MARTINS ALVES RODRIGUES.pdf: 2452016 bytes, checksum: 40e63c533362d063fe683184fdb84dd6 (MD5) / Approved for entry into archive by Maria Angela Dortas (dortas@ufba.br) on 2017-03-14T19:15:53Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO-THEMÍSTOCLES MARTINS ALVES RODRIGUES.pdf: 2452016 bytes, checksum: 40e63c533362d063fe683184fdb84dd6 (MD5) / Made available in DSpace on 2017-03-14T19:15:53Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO-THEMÍSTOCLES MARTINS ALVES RODRIGUES.pdf: 2452016 bytes, checksum: 40e63c533362d063fe683184fdb84dd6 (MD5) / Este trabalho teve por objetivo geral avaliar as implicações da política de financiamento do Governo Federal para ES sobre a manutenção das atividades dos organismos de incubação de EES. A partir deste objetivo, o problema de pesquisa foi estruturado da seguinte forma: quais as implicações da política de financiamento do Governo Federal para ES sobre a manutenção das atividades dos organismos de incubação de EES? Para responder a esta questão, se realizou o aporte de referencial teórico sobre o tema; pesquisa documental com materiais do Governo Federal e de organismos representativos dos movimentos de ES e dos organismos de incubação de EES, seguindo protocolo de pesquisa apresentado no capítulo que trata da metodologia; e entrevistas semiestruturadas com gestores de organismos de incubação de EES de diversos Estados do país. Estas técnicas foram escolhidas tendo em vista os tipos exploratório, descritivo e explicativo definidos para esta pesquisa. A partir das informações obtidas se verificou que a política de financiamento de incubadoras de EES não tem apresentado a efetividade necessária a um satisfatório nível de manutenção das atividades das incubadoras de EES do país. Finalmente, as conclusões são de que há a necessidade de revisão, primeiro, do posicionamento do Governo Federal perante o capital dominante, ampliando o primado dos princípios econômicos solidários; e, em segundo lugar, do próprio funcionamento da política em si, principalmente no que diz respeito aos volumes de recursos ofertados para o financiamento das incubadoras. / This work had, as its general aim, to evaluate the implications of the funding policy of Federal government to Solidarity Economy on the maintenance of the activities of incubation bodies of Solidarity Economic Enterprises. From this goal, the research problem was structured as follows: what were the implications of the funding policy of the Federal Government for the maintenance of Solidarity Economy over the activities of Solidarity Economic Enterprises incubation bodies? To answer this question, it was held the theoretical framework on the subject; documentary research on materials from the Federal government and representative bodies from the Solidarity Economy movements and organizations which work with incubation of Solidarity Economic Enteprises, following a strict research protocol presented in the chapter which deals with the methodology; and semi-structured interviews with managers of incubation bodies of Solidarity Economic Enteprises from various States in the country. These techniques have been chosen in view of the types defined for this study (exploratory, descriptive and explanatory). From the information obtained it was found that the Solidarity Economic Enterprises incubators funding policy has not presented the necessary effectiveness to a satisfactory level of maintenance of activities of Solidarity Economic Enterprises incubators in the country. Finally, the conclusions are that there is a need to review, firstly, the position of the Federal Government about the dominant capital, expanding the primacy of economic solidarity principles; and secondly, the very operating policy itself, especially in regards to volumes of resources offered to finance incubators.
4

Health and Prescription Drug Coverage Inequity: Towards Inclusive Migration and Health Policy

Antonipillai, Valentina January 2020 (has links)
Health financing policies implemented by nations around the world vary based on who receives coverage and what health system resources are covered. Although, many health systems are attempting to move towards Universal Health Coverage, part of their populations continue to incur out-of-pocket payments for using all or some health services. Some health systems restrict health insurance for certain migrant populations, providing coverage for emergency care only, or none at all. Other health systems fail to provide coverage for prescription drugs, leaving those without the ability to pay out-of-pocket for medications behind. The lack of financial protections against catastrophic or impoverishing healthcare expenditures for these patients may deter them from seeking the care they need or increase the risk of severe financial hardships. This dissertation addresses these migrant and drug coverage gaps by examining the impacts of health financing policies and how these can be changed to move health systems towards Universal Health Coverage. First, this dissertation examines restrictions to refugee health policy in Canada by conducting an interpretive policy analysis to reveal how political actors strategically use causal stories to enact policy change. Second, quantitative studies assessing the effects of health insurance on migrants’ health-related outcomes are systematically reviewed. Third, this dissertation explores a provincial health system without universal prescription drug coverage to establish associations between health services use, prescription drug coverage and immigrant category. Finally, given migrants experience health outcome and health services utilization disparities, an exploratory analysis of factors that impede or assist migrants’ access to prescription drugs is conducted to uncover how these factors influence their health. While each study is distinct, together, these chapters build on each other using mixed methodological approaches to identify ways that address health financing policy gaps to reduce health inequities, build inclusive and cost-effective health systems and strengthen global health security. / Dissertation / Doctor of Philosophy (PhD)
5

Valuation with Personal Taxes under Different Financing and Dividend Policies

Sümpelmann, Johannes Sebastian 21 June 2019 (has links)
No description available.
6

O livro didático na educação de jovens e adultos. / The didact book in the youth education of and adult.

Oliveira, Elisabete Duarte de 13 December 2007 (has links)
This work firstly aims to rescue the history of Didactic Books DBs in Youth and Adult Education YAE of the state of Alagoas. We believe that the relevance of this study is to bring to the surface discussions that permeate the schools of the Municipal and State Education from Maceió and Alagoas, respectively, on the treatment of governmental actions and initiatives for acquisition of YAE DBs. It also aims to make administrators and teachers reflect on the DBs produced and acquired, and also evaluate them; to encourage the government to define an effective policy of financial resources and systematic selection criteria for evaluation and purchase of DBs; and to stimulate further research in order to produce DBs. It is a qualitative base research developed through bibliographic and field research, using questionnaires, interviews and focal groups as instruments of collection. These procedures enabled us to notice the look and say of teachers, coordinators and technicists that constitute the staff of the Youth and Adult Education Department DEJA of Municipal Bureau of Education of Maceió - SEMED and of the Program for Youth and Adult Education PROEJA of the Executive Secretary of Education of the State of Alagoas, on the process of selection, acquisition and adoption of DBs for YAE. The research revealed us the absence of a financing policy and national guidelines to define criteria to local policies for YAE Dbs. / Este trabalho tem como propósito primeiro fazer um resgate da história do Livro Didático LD na Educação de Jovens e Adultos EJA do Estado de Alagoas. Entendemos que a relevância do estudo realizado está em trazer á tona discussões que permeiam as escolas das Redes Públicas do Município de Maceió e do Estado de Alagoas sobre o tratamento dado às ações e iniciativas governamentais para aquisição do LD da EJA; contribuir para reflexão e avaliação dos gestores e professores em torno dos LDs produzidos e adquiridos; incentivar o poder público na definição de uma política efetiva de recursos financeiros e sistemáticas de critérios de avaliação para seleção e compras de LD; estimular outras pesquisas no campo da produção de LD. Constituiu-se numa pesquisa de base qualitativa desenvolvida através de estudos bibliográficos e investigação de campo, utilizando-se como instrumentos de coleta: questionários, entrevistas e grupos focais. Esses procedimentos nos possibilitaram constatar o olhar e o dizer de professores, coordenadores e técnicas que compõem os quadros do Departamento de Educação de Jovens e Adultos DEJA da Secretaria Municipal da Educação de Maceió SEMED e do Programa de Educação de Jovens e Adultos PROEJA da Secretaria Executiva de Educação do Estado de Alagoas, sobre o processo de seleção, aquisição e adoção dos LDs para EJA. A investigação nos revelou a ausência de uma política de financiamento e de diretrizes nacionais que definam critérios norteadores para uma política local para o LD da EJA.
7

The impact of the Financing Policy for Developmental Social Welfare Services (1999) on service delivery in Nellmapius, Gauteng Province

Nel, Corlie Susann 15 April 2004 (has links)
The Financing Policy for Developmental Social Welfare Services in South Africa (1999:15), which is currently under revision, aims to address and eliminate the current imbalances in service delivery by promoting equitable distribution of finances, services and infrastructure for all people in need of social services. In order to achieve these aims, the Financing Policy for Developmental Social Welfare Services (hereafter referred to as the Financing Policy) proposes a shift in service delivery from a remedial approach towards a developmental focus by 2004. As a social worker working in communities with other social service providers at grass-roots level, the researcher found little evidence that transformation to developmental welfare services was indeed taking place. Service providers working in communities do not know how to transform their services. The aim of this research study was to evaluate the impact of the Financing Policy for Developmental Social Welfare Services on service delivery in the Nellmapius community in the Gauteng Province. This research study formed part of a team research where the impact of the Financing Policy was studied in three different communities in the Gauteng Province. The researcher utilized a combined research approach whereby the qualitative research approach was more dominant than the quantitative approach. The researcher utilized a personal administrated questionnaire (quantitative) with the service providers working in Nellmapius. Focus group discussions (qualitative) were conducted with service beneficiaries in Nellmapius. From the research findings derived out of the data analysis, the researcher was able to made valuable recommendations with regard to the improvement of service delivery at grass-roots level. The final recommendation of this study is to integrate the findings of this study with the findings of the other three studies (respectively in Tembisa and Atteridgeville). This integration could then be utilized as a policy analysis towards writing the new planned policies to address funding, transformation and monitoring of social welfare services in South Africa. / Dissertation (MSD (Social Development and Policy))--University of Pretoria, 2005. / Social Work and Criminology / Unrestricted
8

中國2008年企業所得稅改革對上市公司權益資金成本與融資決策之影響 / The influences of China’s Enterprise Income Tax Law reform in 2008 on listed companies’ cost of capital and financing policy

黃盈綺, Huang,Ying Chi Unknown Date (has links)
本文探討中國2008年企業所得稅改革對上市企業權益資金成本與融資政策的影響。實證結果顯示,從權益資金成本來看,此項稅改不僅降低上市公司的權益資金成本,且其降低幅度與其有效稅率為正相關。就融資決策的影響而言,雖然所得稅改革降低企業的負債比率,但是這個現象則與企業的有效稅率無關。 / This paper investigates how China’s Enterprise Income Tax Law reform in 2008 influences listed companies’ cost of capital and financing policy. The empirical results show that: for the cost of capital, the reform declines the listed companies’ cost of capital, and the degree of decline is positively correlated with their effective tax rate. For the financing policy, although the reform declines the listed companies’ debt ratio, this condition is unrelated with their effective tax rate.
9

Theoretische Fragestellungen zur Bewertung von Unternehmen

Lahmann, Alexander D. F. 31 January 2013 (has links)
Die vorliegende kumulative Dissertationsschrift beschäftigt sich mit theoretischen Fragestellungen der Finanzwissenschaft im Bereich des Asset Pricing und im Detail der Unternehmensbewertung. Dabei wird sowohl auf Problemstellungen der akademischen und praxisnahen Forschung eingegangen. Der erste Artikel beschäftigt sich mit der Fragestellung welche Implikationen die Annahme einer arithmetischen Brownschen Bewegung auf bestimmte Aspekte der Unternehmensbewertung hat. Es folgen drei Artikel die sich auf unterschiedlicher Weise mit der Zinsschrankenregelung auseinandersetzen. Die darauf folgenden zwei Artikel behandeln hauptsächlich die Modellierung von Insolvenz im Rahmen der Unternehmensbewertung bei Annahme verschiedener Finanzierungspolitiken. Der achte Artikel geht näher auf die Thematik der empirischen Bestätigung bestimmter Kapitalstrukturtheorien ein. Die Dissertation schließt mit einem Artikel zu wichtigen Parametern für die Unternehmensbewertung.
10

Aktuelle Themen in der Unternehmensbewertung

Arnold, Sven 31 January 2013 (has links)
Die vorliegende kumulative Dissertationsschrift beschäftigt sich mit finanzwissenschaftlichen Fragestellungen im Bereich der Unternehmensbewertung. Dabei wurden aktuelle Themen diskutiert, die in Theorie oder Praxis ungelöste Probleme darstellen. Hervorzuheben ist an dieser Stelle, dass sich die ersten drei Artikel mit dem Werteinfluss der Zinsschanke auf den Wert von fremdfinanzierungsbedingten Steuerersparnissen (Tax Shield) beschäftigen. Die drei darauf folgenden Artikel beschäftigen sich schwerpunktmäßig mit der konsistenten Modellierung von Finanzierungspolitiken und dem Werteinfluss der Insolvenzmöglichkeit von Unternehmen. Der siebte und achte Artikel haben die Kapitalstruktur und weitere wichtige Parameter für die Unternehmensbewertung zum Thema.

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