Made available in DSpace on 2016-04-26T20:30:24Z (GMT). No. of bitstreams: 1 Fernanda Cristina Villa Gonzalez.pdf: 896899 bytes, checksum: bd1cb936e0c42ca9e3258555f7d83620 (MD5) Previous issue date: 2010-06-01 / The fomentation of the enterprise activity is directly related to the safety given to those who participate in the economy. Thus, depending on the safety found in the enterprise relationships, there will be a large number of business transactions, and the main tool to reach that safety is clearly the law. This means that, the safer the enterprise activity is, the faster its increase will be and consequently the economic growth of a nation. The bankruptcy is an example of a law that fomentates the development of the economy, though not directly, since it establishes restrictions that offer protection and the above-mentioned safety to those involved with the economy. The possibility of declaring the inefficiency of certain acts done by the bankrupted entrepreneur, in accordance with the articles 129 to 138 (Lei nº. 11.101/05), illustrates it well. These articles prove conclusively that a protection is offered to the persons involved in the enterprise activity. In other words, the possibility of declaring that inefficiency is one of the best ways of complying with par conditio creditorum, as well as preserving the patrimony of the debtor, which is seen as a guarantee to the creditor. Not only to assure an equal treatment among creditors, but also to avoid frauds, the state should intervene in some of those acts with the aim to deprive them of efficiency in favour of the group of creditors, which is essential and contributes considerably to the stability of the relationships of this sort. However, there will be doubt about the way of reaching that inefficiency, since the law implies a different treatment for each situation. As a result, the doctrine establishes a controversy not only over the way of reaching the mentioned inefficiency, but also over the effects brought by the enforcement of the law, notably the articles 129 and 130 (Lei nº. 11.101/05) / O fomento da atividade empresarial é diretamente proporcional à segurança que se confere àqueles que participam da atividade econômica organizada. Assim, quanto maior a segurança havida nas relações empresariais, tanto maior será o número de operações realizadas, e o principal instrumento a conferir segurança às relações é a norma jurídica. Isso significa que, quanto mais segurança for conferida pela lei ao exercício da atividade empresarial, tanto maior será o crescimento desta e, consequentemente, o crescimento econômico de uma nação. O instituto falimentar é um exemplo de norma que impulsiona, ainda que indiretamente, o desenvolvimento da atividade econômica, porque estabelece regras que conferem proteção, segurança jurídica àqueles que participam da atividade empresarial. Exemplo disso é a possibilidade de declaração de ineficácia de determinados atos praticados pelo falido, de acordo com as disposições contidas nos artigos 129 a 138 da Lei nº. 11.101/05. Tais disposições são provas irrefutáveis do amparo da norma aos envolvidos na exploração da atividade empresarial. Ou seja, a possibilidade de declaração da ineficácia de determinados atos do falido em relação à massa de credores é uma das formas mais eficientes de asseguramento do par conditio creditorum, bem como da preservação do patrimônio do devedor como garantia dos credores. Quer para garantir um tratamento parificado aos credores do devedor, quer para evitar o desvio (fraudulento ou não) do patrimônio garantidor daqueles, a intervenção do Estado em alguns atos praticados pelo devedor com o fim de retirar-lhes a eficácia relativamente à massa é remédio necessário e desejável à manutenção da estabilidade das relações. Dúvida haverá, contudo, relativamente à forma de se alcançar a pretendida ineficácia, já que a lei sugere tratamento diferenciado para cada hipótese. Fruto disso, a doutrina estabelece significativa polêmica não somente com relação aos modos de se buscar essa ineficácia, mas especialmente sobre os efeitos decorrentes da aplicação da previsão legal contida nos artigos 129 e 130 do citado diploma

Objective This study aimed to identify potential metabolic mechanisms including (1) neuromuscular inefficiency, (2) cardiovascular recovery deficits, or (3) both, in individuals with complaints of vocal fatigue.

Despite measures on the European level to increase the compatibility between the HE sectors of the member states, the recent literature exposes variations in their efficiencies. To gain insights into these differences we split the efficiency term according to the two management levels each university is confronted with. Utilizing a recent advancement in the method to measure efficiency, we separate short-term (transient) and long-term (persistent) efficiency, while controlling for unobserved institution specific heterogeneity. While the first term reflects the efficiency of the individual universities working within the country, the second term echoes the influence of the country specific overall HE structure. The cross-country comparison displays if the overall efficiency difference between countries is related to individual performance of their universities or their HE structure. This allows more purposeful policy recommendation and expands the literature regarding the efficiency of universities in a fundamental way. Choosing Italy and Germany as two important illustrative examples we can take advantage of a novel dataset including characteristics of institutions in both countries for an exceptional long period of time from 2001 to 2011. We show that the Italian universities exhibit a higher overall efficiency value than their German counterparts. With the individual universities working at the upper bound of efficiency in both countries, the overall inefficiency as well as the gap between the countries is caused by persistent, structural inefficiency. To expedite a true European Area of Higher Education future measures should hence aim at the country specific structure, not solely at affecting the activities of single universities.

In this article, the author tells us about the acquisition of assets in companies that are experiencing financial difficulties and the legal tools that facilitate the procedure. Likewise, he details protection mechanisms to mitigate risks when companies are going through an economic crisis. Finally, he emphasizes that the crisis can generate great profitability to the buyer who managing the risks can open up great possibilities of investment. / En el presente artículo, el autor nos habla acerca de la adquisición de activos en empresas que atraviesan dificultades financieras y las herramientas legales que facilitan el procedimiento. Asimismo, detalla los mecanismos de protección para mitigar los riesgos cuando las empresas atraviesan una crisis económica. Finalmente, resalta que la crisis puede generar gran rentabilidad al comprador quien manejando los riesgos puede abrir grandes posibilidades de inversión.

Submitted by Marilene Donadel (marilene.donadel@unioeste.br) on 2018-04-27T20:24:24Z No. of bitstreams: 1 Sandra_Pinela_2018.pdf: 1789015 bytes, checksum: 0d80955c7f8d17635d9db11b7c4dd098 (MD5) / Made available in DSpace on 2018-04-27T20:24:24Z (GMT). No. of bitstreams: 1 Sandra_Pinela_2018.pdf: 1789015 bytes, checksum: 0d80955c7f8d17635d9db11b7c4dd098 (MD5) Previous issue date: 2018-02-21 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / International trade in goods and services has grown significantly along the 2,000s decade and kept up in recent years. Maritime transport accounted for 80% of foreign trade operations in 2013, which implies specialized locations to move and transship goods, with maritime ports being strategic points in the global logistics chain. In Brazil, the agricultural sector is the main product in the trade balance, in which agricultural bulk is the busiest product in ports.Yet, 64% of the total produced in the country is concentrated in the states of Mato Grosso, Parana and Rio Grande do Sul, which send a large part of the shipments to the ports of the Southern Region of Brazil. This type of cargo is characterized by large volumes, and low added value. As a result, the port facilities seek to operate quickly and safely. Thus, the present study aims to analyze the technical efficiency of the southern Brazilian seaports by means of Data Envelopment Analysis (DEA), focusing on the logistic activity of transshipment of solid bulk in the dock area, to identify possible inefficiencies. For this, the theoretical assumptions and parameters on logistics and technical efficiency were used. The empirical data, which comprise the period from 2010 to 2016, were obtained through a survey of the Management Information System (GIS) of the National Waterway Transportation Agency (Antaq), and consult the reports of the Master Plan of the Ports Secretariat of the Presidency of the Republic (SEP/PR). Also, in July and August, 2016, there were technical visits in Paranaguá and São Francisco do Sul ports and unstructured interviews with their managers were carried out. The variables of DEA Model were determined by the statistical method Principal Component Analysis (PCA) which proved to be effective for the reduction of variables, in order to meet the proportionality requirement of the DEA model, as well as to solve the problem of the presence of outliers. The DEA-BCC method proved to be adequate to measure port efficiency, by considering scale variation, not assuming proportionality between inputs and outputs, and being a more realistic approach than DEA-CCR. The main results showed that there is a hierarchical structure for the operation of Brazilian seaports, shaped by the institutional environment, whose regulation is delimited by the Executive Branch Act and the management of the activities is carried out by port operators. Transshipment in the dock area was considered a critical stage in international physical distribution logistics. The determining factor of inefficiency of these ports was the high length of stay of ships. To achieve 100% efficiency, ports need to increase the number of berths and for this to happen, and for that to happen, management strategies or asset investments are needed to improve the speed of transshipment. The gain in efficiency of the ports of the South of Brazil will allow greater competition with the others and will provide greater development of the region. / O comércio internacional de mercadorias e serviços cresceu de forma expressiva no decorrer da década de 2000 e manteve o ritmo nos últimos anos. O transporte marítimo representou 80% das operações de comércio exterior em 2013, o que implica em considerar os portos locais estratégicos para a movimentação e transbordo das mercadorias. No Brasil, o setor Agropecuário constitui os principais produtos da Balança Comercial, em que os granéis agrícolas figuram como os mais movimentados nos portos. Ainda, 64% do total de grãos produzido no país se concentram nos estados do Mato Grosso, Paraná e Rio Grande do Sul, que enviam grande parte dos carregamentos para os portos do Sul do Brasil. Pela natureza da carga envolver grandes volumes e baixo valor agregado, as instalações portuárias buscam operar com maior rapidez e segurança. Por isso, o presente estudo tem como objetivo analisar a eficiência técnica dos portos marítimos do Sul do Brasil, por meio da Análise Envoltória de Dados (DEA), com enfoque na atividade logística de transbordo de granéis sólidos na faixa do cais, para identificar possíveis ineficiências. Para tanto, são considerados os pressupostos e parâmetros teóricos sobre logística e eficiência técnica. Os dados empíricos, que se referem ao período de 2010 a 2016, foram obtidos por meio de pesquisa ao Sistema de Informações Gerenciais (SIG), da Agência Nacional de Transportes Aquaviário (Antaq) e consulta aos relatórios do Plano Mestre dos portos da Secretaria dos Portos da Presidência da República (SEP/PR). Também, em julho e agosto de 2016 realizou-se visitas técnicas nos portos de Paranaguá e São Francisco do Sul e entrevistas não estruturadas com os seus gestores de logística. As variáveis do modelo DEA foram determinadas por meio do método estatístico de Análise dos Componentes Principais (ACP), que se mostrou efetivo para reduzir o número de variáveis e atender ao requisito de proporcionalidade do modelo DEA, bem como para solucionar o problema da presença de outliers. A abordagem BCC se mostrou adequada para medir a eficiência dos portos, por considerar variação de escala, não assumir proporcionalidade entre inputs e outputs e ser considerada uma abordagem mais realista do que o DEA-CCR. Os principais resultados mostraram que existe uma estrutura hierarquizada para a operação dos portos marítimos brasileiros, moldada pelo ambiente institucional, cuja regulamentação é delimitada por Ato do Poder Executivo e o gerenciamento das atividades é realizado pelos operadores portuários. O transbordo na faixa do cais foi considerado um estágio crítico na logística de distribuição física internacional. O fator determinante da ineficiência desses portos foi o tempo demasiado de estadia dos navios. Para o alcance de 100% de eficiência, os portos necessitam aumentar a quantidade de atracações e para que isso ocorra, são necessárias estratégias de gestão ou investimentos em ativos para melhorar a rapidez do transbordo. O ganho de eficiência dos portos do Sul do Brasil permitirá maior competição com os demais e proporcionará maior desenvolvimento da região.

The unreasonable length of Italian civil proceedings goes on filling pages of newspapers and magazines. According to some authoritative views, the inefficiency of the civil justice system helps explain why the Italian model legislation on civil proceedings, as well as its academic research, are not as influential on the European scene as they were in the past. It is interesting to note that an opposed thesis has pointed out that the Italian procedurallaw and recent researches in civil proceedings lack a clear, up-to-date, principle-oriented and comprehensive approach towards problems and challenges that contemporary civil justice systems face today. Such an outdated and overly complicated approach might contribute to the inefficiency of the Italian civiljustice system. The Italian Law Journal, which aims to both spread knowledge (and criticism) of the Italian legal system and foster international debate among lawyers of different traditions, may be an appropriate venue for deepening our understanding of the current performance of the Italian civil justice system. Itmay, in particular, assist in ascertaining the major causes of the inefficiencies, with a view to assessing (in a subsequent article) if the prevailing way of thinking of legal scholars may, in the end, exacerbate the relevant problems. / La longitud poco razonable de los procesos civiles italianos continúa llenando páginas de periódicos y revistas. De acuerdo con algunas opiniones autorizadas, la ineficiencia del sistema de justicia civil ayuda a explicar el motivo por el cual el modelo italiano de legislación en materia de procedimiento civil, así como su investigación académica, no sean tan influyentes en la escena europea como lo fueron en el pasado. Es interesante notar que una tesis opuesta ha señalado que el derecho procesal italiano y las investigaciones recientes sobre el proceso civil carecen de un enfoque claro, integral, actualizado y orientado por principios sobre los problemas y desafíos que el sistema de justicia civil afronta actualmente. Tal enfoque anticuado y demasiado complicado podría contribuir a la ineficiencia del sistema de justicia civil italiano. El Italian Law Journal, cuyo objetivo es la difusión de conocimiento (y crítica) del sistema legal italiano y la promoción del debate internacional entre abogados de distintas tradiciones, puede ser un modo apropiado para profundizar nuestra comprensión del desempeño actual del sistema de justicia civil italiano. Puede, en particular, ayudar a determinar las principales causas de las ineficiencias con el fin de evaluar (en un artículo posterior) si la forma predominante de pensamiento de los estudiosos del derecho posiblemente, al final, exacerba problemas relevantes.

Background Several studies have concluded that the use of nurses’ time and energy is often not optimized. Given widespread migration of nurses from developing to developed countries, it is important for human resource planning to know whether nursing education in developing countries is associated with more exaggerated patterns of inefficiency. Objectives First, to describe nurses’ reports on tasks below their skill level. Second, to examine the association between nurses’ migratory status (domestically trained nurse or foreign trained nurse from a developing country) and reports on these tasks. Design The Registered Nurse Forecasting Study used a cross-sectional quantitative research design to gather data from 33,731 nurses (62% response rate) in 486 hospitals in Belgium, England, Finland, Germany, Greece, Ireland, the Netherlands, Norway, Poland, Spain, Sweden and Switzerland. Methods For this analysis, nurse-reported information on migratory status and tasks below their skill level performed during their last shift was used. Random effects models estimated the effect of nurses’ migratory status on reports of these tasks. Results 832 nurses were trained in a developing country (2.5% of total sample). Across countries, a high proportion of both domestically trained and foreign trained nurses from developing countries reported having performed tasks below their skill level during their last shift. After adjusting for nurses’ type of last shift worked, years of experience, and level of education, there remained a pronounced overall effect of being a foreign trained nurse from a developing country and an increase in reports of tasks below skill level performed during the last shift. Conclusion The findings suggest that there remains much room for improvement to optimize the use of nurses’ time and energy. Special attention should be given to raising the professional level of practice of foreign trained nurses from developing countries. Further research is needed to understand the influence of professional practice standards, skill levels of foreign trained nurses from developing countries and values attached to these tasks resulting from previous work experiences in their home countries. This will allow us to better understand the conditions under which foreign trained nurses from developing countries can optimally contribute to professional nursing practice in developed country contexts. / Dr McIntosh is a member of the the RN4CAST Consortium.

Background: The understanding of the inefficiencies that the road haulages suffer from is more important than ever, specifically in today's society where the environmental problems and technological development are rapidly increasing. The perception of the inefficiencies could support road haulage firms to improve their operations. In addition, industry and commerce can develop new technology to decrease the inefficiency in the industry. This master thesis will contribute to more knowledge regarding the inefficiencies that road haulages suffer from to favour road haulage firms and the society’s economic development. Purpose: The purpose of the master thesis is, to identify and visualize the root causes in information flow that leads to inefficiencies. The impact the inefficiencies have on the physical flow, will also be investigated.Methods: The research strategy adopted to fulfil the purpose of the thesis consist of a detailed empirical case study at two road haulage firms. The data were collected through semi- and un- structured interviews. The data were analysed with the data reduction approach. Furthermore, numerous adopted frameworks 7-waste framework, RCA & Ishikawa matrix, and data flow diagram from previous studies were used to analyse the derived data from the interviews. Results: The results revealed that road haulages were operating in similar processes and the conveyed information during an operation was similar between the two case firms. Most of the root causes in the information flow occurred during upstream operations for both case firms, which affected the downstream operations. There were 4 different types of inefficiencies that were similar in both case firms. The manual handling of information, misunderstanding during operations, customer requirements, and incorrect runs. Conclusions: The findings of this study prove that (1) the road haulage industry has a similar conveyed information flow throughout the conducted operations. (2) The root causes in the information flow that leads to inefficiencies, appeared foremost in the upstream operations for the road haulage industry. (3) The inefficiencies inhibited mostly the utilization of time and cost during operations for the road haulage industry, which was a subjective judgment from the authors based on adopted frameworks. / Bakgrund: Att förstå den ineffektivitet som åkerierna lider av är viktigare än någonsin, särskilt i dagens samhälle där miljöproblem och den tekniska utvecklingen ökar snabbt. Förståelsen av ineffektivitet kan stödja åkeriföretag i arbetet mot att förbättra sin verksamhet. Dessutom kan industri och handel utveckla ny teknik för att minska ineffektivitet i branschen. Detta examensarbete kommer att bidra till mer kunskap om ineffektivitet som åkeriföretag lider av, med målet att gynna åkeribranschen och samhällets ekonomiska utveckling.Syfte: Syftet med examensarbetet är att identifiera och visualisera rotorsakerna i informationsflödet som kan leda till ineffektivitet samt undersöka dess påverkan på det fysiska flödet.Metod: Den forskningsstrategi som använts för att uppfylla syftet med uppsatsen bestod av en detaljerad empirisk fallstudie på två åkeriföretag. Data samlades in genom semi- och ostrukturerade intervjuer för att sedan analyseras med den så kallade data reduktion metoden. Vidare har ett flertal ramverk från tidigare studier, så som ”7-waste framework”, ”data flow diagram” och ”RCA & Ishikawa matrisen” använts för att analysera data från intervjuerna för att uppfylla syftet med studien.Resultat: Resultatet påvisade att åkerier inom branschen opererade med snarlika processer. Den information som förmedlades under en operation var likartad mellan de två firmorna i fallstudien. De flesta rotorsakerna i informationsflödet inträffade i uppströmsverksamheten för båda firmorna i fallstudien, vilket påverkade nedströmsverksamheten. Det fanns fyra olika ineffektivitetsproblem som var likartade i de båda fallstudierna. Manuell hantering av information, missförstånd under drift, kundkrav och felaktiga körningar.Slutsatser: Slutsatserna av denna studie visar, (1) att informationsflödet som förmedlas under operationer för åkeribranschen är likartade, (2) att rotorsakerna i informationsflödet som leder till ineffektivitet visade sig förekomma uppströms under operationer för åkeribranschen, (3) ineffektivitetsproblemen som förekom från informationsflödet påverkade det fysiska flödet med högre ledtider och ökade kostnader för åkerinäringen, vilket var en subjektiv bedömning av författarna baserat på de adopterade ramverken.

本研究主要探討盈餘重編宣告如何影響重編公司之供應商的股價評價與實質投資決策。首先，本研究假設並發現，盈餘重編宣告除了導致重編公司的股價顯著下跌外，亦誘發其上游供應商的股價顯著下跌。實證進一步發現，供應商的股價依盈餘重編之資訊內涵而調整，促使投資人關注重編事件對上游供應商的預期盈餘之影響，也提醒投資人去關心上游供應商的財務報表品質。其次，本研究假設，盈餘重編宣告傳遞有關重編公司未來前景不佳及財務報表不實的資訊，將影響其供應商對投入特定關係資產所能獲得收益之預期，進而影響其對重編公司所投入的特定關係資產投資決策。實證結果支持前述假說，重編公司之供應商於重編宣告年度後將減少其研究發展支出，且此研究發展支出之變動與重編宣告所引起的股價變動具顯著關聯性。最後本文假設，重編公司扭曲其實際盈餘數字將影響供應商的投資決策，進而影響供應商的投資效率性。研究發現，供應商在重編公司財務報表誤述期間有顯著超額投資之現象。然而，此供應商之超額投資現象在盈餘重編宣告年度後不再顯著。 / This dissertation extends prior research on earnings restatements by examining the effects of earnings restatements on valuation and investment decisions of restating firms’ suppliers. First, this paper hypothesizes and finds that earnings restatements that adversely affect stock price of the restating firms also induce their suppliers’ stock price declines. These stock price declines are related to changes in analysts’ earnings forecasts and seem to reflect investors’ financial reporting quality concerns. Second, I hypothesize that earnings restatements contain information about the value of relationship-specific investments by suppliers. This information causes suppliers to revise their belief about the value of relationship-specific investments, and therefore affects their subsequent relationship-specific investment decisions. Consistent with my prediction, I find that changes in suppliers’ relationship-specific investments after restatement announcements are related to information in the restatements. Finally, I predict and find that a restating firm misreporting financial results induces its suppliers to make excess investments during the misreporting period, while excess investment is no longer positive after the restatement announcement.

The purported costs of provincial autonomy in Canadian securities regulation have been well documented. Proposals for centralizing the securities regulatory regime, whether under a national regulator or through restricting the scope of provincial divergence from national standards, have consistently cited the costliness of the current regime. However, policymakers' cognitive biases lead them from time to time to overemphasize the need for decisive and swift action, which in turn causes them to abandon sound decision-making processes. Provincial autonomy ensures that policymaking with national reach is process-oriented and is more likely to be guided by facts and rational projections. Supporters of centralization discount or ignore these features of decentralization and are too sanguine about the ability of centralized regulators to adhere to process. Any further proposals for reform should properly account for these effects.