Två av världens största normsättare för redovisningsstandarder, IASB och FASB, har samarbetat för att justera sina inbördes regelverk och skapa ett gemensamt internationellt regelverk. Detta gemensamma internationella regelverk skulle harmonisera internationell redovisning och bidra till ökad transparens. Ett av normsättarnas mer omfattande och komplexa samarbeten berör harmoniseringsprojektet för leasing som initierades 2006 och avbröts 2013. Syftet med denna studie var att analysera några av de krafter som formade detta harmoniseringsprojekt och öka förståelsen för varför det avbröts.

La minimisation des coûts et la maximisation de la satisfaction du client sont les facteurs majeurs dans le développement des activités d'une entreprise. Ceci pourrait être assuré par les bonnes pratiques de gestion et de prise de décision à travers un processus de planification hiérarchique bien déterminé: Stratégique, tactique et opérationnel. Dans la plupart des cas, les industries manufacturières ont tendance à planifier la production de façon à minimiser les coûts et remédier à la pénurie des produits. Ceci permet à l’entreprise d'avoir une vision stratégique permettant d'optimiser ses activités sur plusieurs plans (maintenance, approvisionnement, qualité...). Mais pour assurer une meilleure optimisation et assurer la continuité de l'entreprise, les managers doivent joindre la maintenance à la production et les considérer comme des systèmes interdépendants. Dans ce contexte, plusieurs travaux ont traité le cas de maintenance intégrée à la production et l'ont considéré comme outil d'optimisation afin de minimiser les coûts et assurer une certaine compétitivité. Des travaux ont aussi intégré la dégradation des machines pour planifier les actions de maintenance. Cependant, la production et la maintenance sont liées à diverses ressources physiques (ouvriers, machines etc..) que l'entreprise doit prendre en considération. Autrefois, les industries ont toujours tendance à se procurer toutes sortes de ressources physiques afin de satisfaire ses demandes. Ces ressources sont alors toujours disponibles, même si elles sont inutilisées pendant certaines périodes de production. Ayant conscience des pertes que peut causer ces ressources en cas de non utilisation, certaines entreprises choisissent de sous-traiter ou de louer quelques ressources pendant une période donné afin de satisfaire une demande bien déterminée. La particularité de notre travail consiste à trouver la quantité des ressources à louer afin de satisfaire la demande. En effet, en s'inspirant du modèle HMMS, qui étudie la planification de la production et des stocks en prenant en considération la variation de nombre de ressources humaines travaillant, on a eu l'idée de transformer le problème et de chercher alors le nombre optimal de machines à louer pendant chaque période. Ayant conscience aussi de l'importance de la planification de maintenance, celle-ci a été intégrée au plan de production afin de trouver la meilleure solution. Le nombre de machines à louer étant variable, on a considéré qu'il varie selon la demande des clients. Des stratégies de maintenance améliorées ainsi que de nouvelles contraintes ont été prises en considération lors la planification des plans de production et de maintenance du système étudié / Ameliorating the situation of an industry requires certainly reducing costs and maximizing the customer satisfaction. These two goals can't be achieved without a good management and a good knowledge of making decision tools. These decisions are generally associated, at least, with three levels of the hierarchical planning process: strategic, tactical and operational levels. Generally, manufacturing industries aims at determining the most adequate production planning which helps them to minimize costs and hedge against capacity shortages. Releasing such an efficient planning urges firms to have a global vision on their production process which may be looked upon as an inter-dependant set of sub systems performing various functions including ordering raw materials, assembling pieces, controlling quality, repairing machines, storage, etc. But, it is worth mentioning that to ensure the continuous productivity of a firm, managers have to focus especially on both production and maintenance sub-systems and consider them as strongly dependent systems. In this context, many researches were carried out in industrial field dealing with joint production and maintenance planning optimization as a solution to minimize costs and guard against important competitiveness. Such an optimization may be more efficient when considering the degradation of workstations over time while scheduling maintenance actions. Moreover, production and maintenance activities deal with diverse physical resources including mainly workforce and workstations. So, it is worth noting that, while making decisions and proposing planning, a special attention should be made on the manner of managing these resources which remain indispensable for the firm's sustainability. Previously, firms used to buy (and recruit) all physical resources required to fulfill orders. So, these resources are always available at the industry even if they are sometimes more and less needless and useless during some production periods. This may take place especially when the firm has to fulfill fluctuating demand causing consequently drastic costs. Aware about the superfluous costs of possessing, for a long period, resources which can be sometimes pointless, subcontracting and leasing have become very important for many manufacturing firms because of the advantage that these solutions can bring. So, nowadays, these industrial solutions are becoming more and more in vogue concerning mainly subcontracting workforce to perform some tasks (maintenance, supervision, audit,...) or leasing workstations in order to produce the required quantities. In the present work, we deal with a new concept, that no previous work has dealt with, consisting on leasing machines depending on the ordered quantities. In fact, inspired mainly from the HMMS model, carried out by a group of economists who studied the production, inventories and workforce planning considering variable number of human resources, we had the idea to transform the problem from a workforce planning problem to a workstations planning one. Also, aware about the drastic importance of managing the production and the maintenance planning simultaneously, we aim in the present work at suggesting a joint production and maintenance planning optimization under leasing constraint. Otherwise, in our work, dealing with many leased machines, we consider that the number of these used machines does not remain constant and may vary from a production period to another depending on a fluctuating demand over a finite time horizon. Moreover, in the present work we aim at performing a disturbance analysis and to study its contribution to the development of conjugated production and maintenance planning considering leasing constraint and taking into account used machines degradation. Improved maintenance strategy and related constraints are also studied in this work in order to obtain optimal production and maintenance schedules

The thesis provides actual changes in the lease accounting according to the IFRS. Boards IASB and FASB are trying to remove the differences in a lease reporting and also they want to integrate it. This integration will lead to reporting of comparable information about the financial state of the company. This information represents a necessary field for users of financial statements. The aim of these two boards is to publish a particular lease standard for lease reporting, which would replace currently applicable standards and therefore simplify the orientation within financial statements. The thesis is divided into six chapters. The first chapter is focused on the convergence process from its beginning. The aim of the second chapter is to show the lease reporting according to the currently applicable standards -- IFRS and US GAAP. The third chapter describes the lease definitions according to the Exposure draft. The fourth and the fifth chapter are dedicated to reporting of lease from the lessee's point of view and lessor's point of view, as well. The last chapter shows positive/negative comments of five chosen organizations on the Exposure draft.

This thesis deals with different methods of funding of fixed assets. The main aim of the study is to provide a general overview of the given types of funding and their comparison, either from a qualitative or a quantitative perspective. The application section focuses on linking the general section with a real-life situation, for a better illustration of the overall problem and to determine which of these types of funding is most advantageous for the analyzed company (Diakonie Broumov). Emphasis is placed primarily on factors influencing investment decisions in acquisition of vehicles. To compare effectiveness of various methods of funding the method of discounted costs is used.

The thesis is about the very current issue of lifelong learning in the Czech and Slovak Republics. This thesis evaluates the educational systems and the progress in the area of lifelong learning implementation in both countries. The author dedicates the introductory chapters to theoretical bases of the thesis such as issues of investments in human capital and education, motivation for learning, and establishing definitions on lifelong learning in the CZ and SK. There are further introduced Strategies on lifelong learning in the Czech Republic and the Slovak Republic, as the first complete schemes to modify the whole educational systems. An important chapter is the fourth chapter, which evaluates the Strategies of CZ and SK, and reports on a successful application of preset goals in this area, including their ability to draw financial support from the European funds. The closest attention is dedicated to graduates from universities and their applicability in the job market in relation to their ability to speak foreign languages; and the overall cost of the tertiary education in relation to the growing number of people with university degrees.

Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico / Esta dissertaÃÃo trata da anÃlise dos aspectos hidrogeolÃgicos que influenciam a vazÃo de quatorze poÃos tubulares, todos situados no municÃpio de Quixeramobim, Estado do CearÃ. As baixas vazÃes dos poÃos no municÃpio sÃo, muitas vezes, reflexos das caracterÃsticas geoambientais regionais, tais como: litologia, baixo Ãndice pluviomÃtrico e pequena espessura do manto de alteraÃÃo. Associado a isso existe um grande nÃmero de poÃos construÃdos cujas locaÃÃes nÃo levaram em conta as condiÃÃes favorÃveis da ocorrÃncia de Ãgua subterrÃnea o que reflete nas baixas vazÃes registradas no Banco de Dados do SIAGAS. Foi realizada uma anÃlise quantitativa baseada nos poÃos do SIAGAS, na interpretaÃÃo de lineamentos a partir da imagem SRTM, nos mapas temÃticos de litologia, densidade de drenagem e lineamentos, hipsometria e na anÃlise de campo. Os resultados mostraram que a maioria dos poÃos construÃdos (52,05%) no municÃpio possui vazÃo inferior a 2,0mÂ/h. O nÃvel estÃtico tem profundidade variÃvel com 42,86% menores que 5,0 metros, 30,61% com profundidades entre 5,0 e 10,0m e 26,53% acima de 10,0m. A profundidade do nÃvel dinÃmico tambÃm à variÃvel, com classe modal para o intervalo de 20,0m a 28,0m. A capacidade especifica da maioria dos poÃos (69,57%) à inferior a 0,2 [(mÂ/h)/m]. A natureza dos poÃos à dominantemente (92%) tubular e apenas 8% sÃo amazonas. A situaÃÃo dos poÃos mostram que a maioria (33%) estÃo equipados, 21% fechados, 19% sem dados e 27% estÃo abandonados, secos ou nÃo instalados. Apenas 14% dos poÃos sÃo direcionados para o abastecimento domÃstico e 5% para abastecimento pÃblico. A profundidade dos poÃos Ã, em sua maioria, superior a 50,0m. Os lineamentos interpretados coincidem com os dados de campo (foliaÃÃo e fraturas da rocha) e auxiliam na localizaÃÃo de juntas mestras que muitas vezes sÃo responsÃveis pelas altas vazÃes dos poÃos em terrenos cristalinos. O uso do SIG se mostrou pouco eficaz, onde a integraÃÃo dos dados de litologia versus vazÃo nÃo deu bons resultados (poÃos com altas e baixas vazÃes estÃo locados no mesmo litotipo); a integraÃÃo dos dados de elevaÃÃo com dados de vazÃo mostraram que os poÃos com baixa vazÃo estÃo situados em zonas com cotas altimÃtricas mais rebaixadas; a integraÃÃo da densidade de drenagem versus vazÃo mostrou resultados mais esperados, com poÃos de altas vazÃes posicionados em zonas de alta densidade de drenagem e poÃos de baixa vazÃo, em sua maioria, posicionados em zona de baixa a mÃdia de densidade de drenagem, e; a densidade de lineamentos versus vazÃo mostrou que existem poÃos com baixa e alta vazÃo situados em zonas de alta densidade de lineamentos. Com a anÃlise dos aspectos hidrogeolÃgicos foi possÃvel realizar novas locaÃÃes para os poÃos 01, 02, 04, 05, 07, 09, 11, 12 e 14, nÃo sendo possÃvel para os poÃos 03 e 08. Os poÃos 06, 10 e 13, com vazÃo acima de 5mÂ/h, estÃo posicionados em Ãreas onde coexistem a drenagem superficial e fraturas, justificando suas vazÃes. A locaÃÃo de poÃos nesse municÃpio deve levar em consideraÃÃo a coexistÃncia da drenagem superficial com as fraturas, principalmente de direÃÃo E-W, ou subparalelas a elas, por se tratarem de fraturamentos abertos. Caso essa situaÃÃo nÃo ocorra, a coexistÃncia da drenagem com o manto de alteraÃÃo relativamente espesso seria uma alternativa. / The paper presents the analysis of hydrogeological aspects that influence the flow of fourteen wells located in the municipality of Quixeramobim, state of CearÃ. Low flow of wells in the county are reflections of regional caracterÃsitcas, such as lithology, low rainfall and small thickness of the mantle of change. Associated with this there is a large number of wells constructed whose leases did not take into account the favorable conditions for the occurrence of groundwater which reflects the low flows recorded in the database SIAGAS. We performed a quantitative analysis based on wells Database registered in SIAGAS, the interpretation of lineaments from SRTM image, thematic maps of lithology, lineaments and drainage density, hypsometry and field analysis. The results showed that most of the wells constructed in city has the yield lower 2.0 mÂ/h. The static level is variable. With 42.86% wells below 5.0 meters, 30.61% of wells depths of 5.0 to 10.0 meters and 26.53% above of 10,0 meters. The depth of the dynamic level is also variable, it has modal class for the interval from 20,0 the 28,0 meters. The specific capacity of most wells (69,57%) is less than 0,2mÂ/h/m. The nature of the wells is predominantly tubular (92%) and only 8% are amazons. The situation of the wells shows that the majority (33%) are equipped, 21%s closed, 19%s no data and 27%s are abandoned, dry or not installed. Only 14% wells are for domestic supply and 5% for public supply. The depth of the wells are mostly higher than 50,0m. The interpreted lineaments coincide with the field data (foliation and fractures rock) and assist in locating master joints that are often responsible for the high yield rates of wells in crystalline terrains. The use of GIS proved somewhat effective: data integration lithology versus yield have not worked ( wells with high and low yields are leased in the same lithotype); the integration of elevation data with yield data showed that the wells with low yield are located in areas with altitudes more recessed; the drainage density versus yield showed results most anticipated. High yield wells are positioned in areas with high drainage density and low yield wells, mostly, are positioned in an area of low to medium drainage density; the lineaments density versus yield showed that there are wells with low and high yield situated in areas of high lineaments density. With the investigation of the aspects hydrogeological was possible to make a new lease for the wells 01, 02, 04, 05, 07, 09, 11, 12 and 14. Could not to make new lease for the wells 03 and 08. The wells 06, 10 and 13, with yield above 5mÂ/h are positioned in areas that coexist surface drainage and fractures. The location of wells that municipality must take into account the coexistence of surface drainage with fractures, especially with E-W direction, or subparallel to them. Case such situation does not occur, the coexistence of drainage with relatively thick weathered mantle would be another alternative.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-11-30T11:33:16Z No. of bitstreams: 1 Pedro Guilherme Modenese Casquet.pdf: 1628572 bytes, checksum: c40cbd89271c6ff924177e697a11089e (MD5) / Made available in DSpace on 2017-11-30T11:33:16Z (GMT). No. of bitstreams: 1 Pedro Guilherme Modenese Casquet.pdf: 1628572 bytes, checksum: c40cbd89271c6ff924177e697a11089e (MD5) Previous issue date: 2017-11-08 / The purpose of this thesis is to present the difficulties of adapting the constitutional archetype idealized by the Federal Constitution to absorb the complexity of Brazil's insertion in global commerce, especially as a consumer of cross-border services. For this reason, this study begins by facing the existence of a constitutional concept of services and the tax limits that have been consolidated for such concept; it goes on to show how the complexity of the service provision activity has overtaken the legal frameworks until then accepted for this concept and how the rigid division of powers conceived by the Federal Constitution prevents this concept from widening in relation to what was then consolidated under the penalty of invasion of powers and, even more serious, absolute absence of predictability to the system. With these general considerations, the paper begins to address the difficulty of adequacy of the commercial lease to the concept of service, identifying the logical flaws of the decision provided by the Federal Supreme Court in this respect and demonstrating how the absence of a nucleus for the activity of doing prevents not only the correct identification of the material criterion of the ISS incidence hypothesis, but also the establishment of a spatial criterion. Once this problem has been established, the ISS incidence on the importation of services is examined, demonstrating that the incidence hypothesis in these cases is also extinguished by the absence of valid material and spatial criteria. Following, parentheses are opened to detail the economic importance of international leasing as essential for the inclusion of Brazil in the international productive scenario, as a fundamental instrument for access to the means of production with high added value, retaking the legal discussion to highlight how complexity of this activity, when carried out at the international level, deepens the impossibility of being taxed in Brazil, under the bias of importing services. In the end, the purpose of the construction of this line of reasoning is to show that, in operations related to international leasing, even if the material barrier to importing services is exceeded, the absolute lack of a criterion validity, which could attract competence to any of the possible active subjects, would prevent its taxation, even if a complementary law could be issued in this sense, as determined by article 146 of the Federal Constitution. Subsequently, it is demonstrated that the extirpation of these criteria of the incidence hypothesis would insanely affect the establishment of other criteria, as well as, for example, the quantitative criterion, which is why the thesis is defended of the unconstitutionality of its collection and the proposition that, if this taxation is intended by the Brazilian State, it should promote the necessary changes in the Federal Constitution so that it is possible to consolidate a new constitutional concept of service or increase the tax capacity of municipalities to cover other activities than "rendering of services" / O propósito desta tese é apresentar as dificuldades de adequação do arquétipo constitucional idealizado pela Constituição Federal para absorver a complexidade da inserção do Brasil, no comércio global, especialmente como consumidor de serviços oriundos do exterior. Por essa razão, o presente estudo começa enfrentando a existência de um conceito constitucional de serviços e os limites tributários que se consolidaram para tal conceito; prossegue-se demonstrando como a complexidade da atividade de prestação de serviços tornou ultrapassadas as molduras jurídicas até então aceitas para o referido conceito e como a rígida repartição de competências idealizada pela Constituição Federal impede que esse conceito se alargue em relação ao que então estava consolidado, sob a pena de invasão de competências e, ainda mais grave, de absoluta ausência de previsibilidade ao sistema. Feitas essas considerações gerais, passa-se a abordar a dificuldade da adequação do arrendamento mercantil ao conceito de serviço, identificando as falhas lógicas da decisão proferida pelo Supremo Tribunal Federal a esse respeito e demonstrando-se como a ausência de um núcleo para a atividade do fazer impede não apenas a identificação correta do critério material da hipótese de incidência do ISS, como também a fixação de um critério espacial. Estabelecida essa problemática, é feito o exame da incidência do ISS na importação dos serviços, demonstrando que a hipótese de incidência, nestes casos, também se esvai pela ausência de critérios material e espacial válidos. Na sequência, são abertos parênteses para detalhar a importância econômica do arrendamento mercantil internacional como instituto essencial à inclusão do Brasil no cenário produtivo internacional e ainda como instrumento fundamental de acesso aos meios de produção de alto valor agregado, retomando a discussão de cunho jurídico para evidenciar a maneira pela qual a complexidade desta atividade, quando realizada no âmbito internacional, aprofunda a impossibilidade de que ela seja tributada no Brasil, sob o viés da importação de serviços. Ao final, a construção dessa linha de raciocínio tem como propósito a demonstração de que, em operações de arrendamento mercantil internacional, ainda que se ultrapassasse a barreira material da tributação da importação dos serviços, a absoluta inexistência de um critério espacial válido, que possa atrair a competência para qualquer um dos sujeitos ativos possíveis, impediria a sua tributação, ainda que se pudesse editar uma lei complementar neste sentido, conforme determinado pelo artigo 146 da Constituição Federal. De forma subsequente, demonstra-se que a extirpação destes critérios da hipótese de incidência afetaria, de forma insanável, a fixação de outros critérios, como também, exemplificativamente, o critério quantitativo, razão pela qual se defende a tese da inconstitucionalidade da sua cobrança e a proposição de que, se pretendida tal tributação pelo Estado Brasileiro, se promova às alterações necessárias na Constituição Federal para que seja possível a consolidação de um novo conceito constitucional de serviço ou a ampliação da capacidade tributária dos municípios para abarcar outras atividades que não exclusivamente a “prestação de serviços”

abstract: 本研究旨在讨论融资租赁公司与承租的中小企之间的匹配因素。研究从融资租赁的实际业务流程切入，研究1对H公司进行了案例分析，得到基本的影响因素结果，继而研究2和研究3分别在中小企客户和融资租赁公司两类资料中独立展开分析，并比较这些因素的影响程度。研究结果发现了影响双向匹配的四个维度，以及在各自影响力的不同。研究最后分别对融资租赁公司和承租中小企提出了建议，以期提高双方匹配并达成业务的概率。 / Dissertation/Thesis / Doctoral Dissertation Business Administration 2019

台灣自1970年代開始，租賃發展以融物方式為中小企業提供融資服務已有三十多年，由於台灣經濟發展以為數眾多的中小企業為主，因此租賃業者對於台灣的經濟發展，有著相當重要的貢獻。 2005年初，大陸的商務部發佈《外商投資租賃業管理辦法》，該辦法也按照入世(加入WTO)承諾，明確允許設立外商獨資融資租賃公司，使得台灣租賃業者與外國投資者以獨資的方式積極地進入中國租賃市場。 雖然台灣租賃業者過去在台灣已累積多年的核心能力與實務經驗，但若要進入中國租賃市場，將會面對不同於台灣的經營環境，其經營策略與資訊應用系統都需要加以調適。 本研究將先說明租賃的定義及各種租賃交易類型，然後介紹租賃產業從美國開展以來的沿革，及兩岸租賃產業的發展現況，並對兩岸租賃經營環境加以分析比較，包含法律、監管、稅收、會計與業務操作實務等構面，最後再介紹個案公司的沿革、現況與應用系統環境，並探討個案公司在大陸的經營策略、資訊發展策略、應用系統調適與兩岸應用系統整合。 / Since the 1970s in Taiwan, the development of leasing equipment to provide financial services to SMEs has been more than 30 years. Due to the economic development of Taiwan to a large number of SMEs, the leasing industry had a very important contribution for the economic development of Taiwan. In early 2005, the Ministry of Commerce of the People’s Republic of China issued "Measures for Administration of Foreign Investment in the Leasing Industry", according to WTO commitments, it explicitly allowed the establishment of foreign-owned financial leasing company, resulting the leasing industry of Taiwan and foreign investors actively entered the market of China in wholly-owned way. Although leasing industry of Taiwan has accumulated practical experience and core competencies for many years, they must change their business strategies and IT applications when facing the leasing market of China, which is a very different environment from Taiwan’s. This study will first explain the definition of leasing and various types of leasing transactions, then introduce the evolution of leasing industry in U.S. and present situation of cross-strait leasing industry. Second, this study will compare the business environment in Taiwan with in China’s, including the dimensions of law, supervision, tax, accounting and operational practices. Finally this study will introduce a case of a company, and discuss how they make a change for their business strategies, IT strategies, applications and cross-strait system integration.

<p>Luftfartyg räknas som lös sak (lösöre). Det sakrättsliga momentet vid försäljning av lösa saker är vanligtvis knutet till traditionsprincipen, d v s köparen blir skyddad mot säljarens borgenärer när han fått egendomen i sin besittning. Sale and leaseback är en vanlig finansieringsform vid nyanskaffning och refinan- siering av luftfartyg. Vid en sale and leaseback-affär säljer flygföretaget ett luftfartyg till en investerare för att omedelbart hyra tillbaka det. Luftfartyget traderas med andra ord aldrig från säljare till köpare, utan blir hela tiden kvar i säljarens besittning. Köparen får, enligt svensk rätt, på detta sätt aldrig sakrättsligt skydd mot flygföretagets borgenärer. En möjlighet att uppnå sakrättsligt skydd för lösöre som blir kvar i säljarens besittning, är att registrera köpet enligt lösöreköplagen. Det innebär i korthet att sakrättsligt skydd uppnås genom ett registreringsförfarande. Det är dock i dagsläget oklart om lagen är tillämplig på luftfartyg, vilket innebär att det i princip är omöjligt att genomföra en sale and leaseback-affär med svenskregistrerade flygplan. Ett annat alternativ skulle kunna vara att ge inskrivning av äganderätten i luftfartygsregistret sakrättslig verkan, vilket är den lösning som Danmark och Norge valt. Lufträttsutredningens förslag från 1997 förordar denna lösning, men det har ännu ej resulterat i någon ändring av lagstiftningen. Jag behandlar inledningsvis varför sale and leaseback-affärer är intressanta för flygbolag och finansiärer och orsakerna till varför lösöreköplagen inte skulle vara tillämplig. Vidare utreds om förfarandet enligt lagen skulle kunna vara ett lämpligt sätt för att uppnå sakrättsligt skydd samt vilka risker och praktiska konsekvenser som är förknippade med detta.</p>