Advance Payments of the Share in the Profit of Limited Companies Abstract This thesis deals with advance payments of the share in the profit concerning the limited companies. Its aim is to analyse in more detail this for practice relatively new legal institute, to deal with its relatively brief regulation in the Business Corporations Act, and to offer possible solutions to some still doctrinally unfinished issues. It also attempts to outline the wider context of the current legislation of advances of the share in the profit, especially their historical development, relevant European law and also some foreign legal regulations. The amendment to the Business Corporation Act, which is currently under consideration, is reflected as well. The thesis is divided into four main parts. The first part defines conceptually advances in civil law and advances of the share in the profit. The regulation of advances of the share in the profit and its historical development is introduced, and the possibilities of using this institute are listed. In the second part, the particular conditions for the paying of advances of the share in the profit are analysed in detail. Among other things, the issue of time applicability of the interim financial statements is also examined, together with its possible replacement by an ordinary...

The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature. Methodologically the issue, and the literature it has provoked, provide a 'set' in which an accounting calculation is identified, its context considered and consequences evaluated. It introduces the idea that accounting had macroeconomic implications, and meets Hopwood's (1983) injunction that accounting ought to be considered in the context in which it arises. The study illustrates the significance of a flawed accounting founded on an inadequate definition of capital to adversely affect economic life by reference to the legal debate and litigation in English courts about the definition of profit available for distribution as dividends that occurred at the end of the nineteenth century. The study explores nineteenth century understanding of the concept of capital in economic philosophy on the basis that it would be in that body of philosophic literature that such ideas would have to be examined. The study finds that, for most of the nineteenth century, understanding of the nature of capital and income derived from the works of William Petty and Adam Smith. It held that capital and income were separate states of wealth. This conception of capital continued in the work of David Ricardo, Marx and J. S. Mill, and is evident also in the work of Alfred Marshall. The modern, twentieth century, understanding of capital and income as antithetical states of wealth is identified in the study as deriving from the work of the American economist Irving Fisher in 1896. The contribution of this thesis is to • Establish that the crisis in late nineteenth century financial reporting derived from the prevailing conception of capital and its relationship to income, • note that the conception in legislative requirements determining profit were consistent with that definition, and • identify the origin of the modern, twentieth century understanding of capital and income as antithetical states of wealth. The study provides an in-principle view that nineteenth century capital accounting had the capacity to cause misallocation of resources within an economy.

<p>Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer. Det komplexa i att kunna balansera vinstintresse och kvalitet och på bästa sätt möta omvärldens krav på styrning och mål har lett fram till denna undersöknings forskningsfråga som lyder:</p><p>Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse?</p><p>I en kvalitativ studie har sex stycken mellanchefer inom vård- och omsorgssektorn intervjuats med avsikt att skapa förståelse kring hur deras målarbete bedrivs. Vidare syftar studien till att försöka urskilja om och i så fall på vilket eller vilka sätt incitamentet vinstintresse påverkar detta målarbete. Utifrån studien har flera slutsatser dragits. Det finns skillnader i målarbete på grund av incitamentet vinstintresse. Exempel på dessa är konkretisering av mål och förtydligande av övergripande syfte. Samtidigt kan detta incitament inte betraktas som angörande för hur målarbetet utförs. </p><p>Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.</p>

Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer. Det komplexa i att kunna balansera vinstintresse och kvalitet och på bästa sätt möta omvärldens krav på styrning och mål har lett fram till denna undersöknings forskningsfråga som lyder: Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse? I en kvalitativ studie har sex stycken mellanchefer inom vård- och omsorgssektorn intervjuats med avsikt att skapa förståelse kring hur deras målarbete bedrivs. Vidare syftar studien till att försöka urskilja om och i så fall på vilket eller vilka sätt incitamentet vinstintresse påverkar detta målarbete. Utifrån studien har flera slutsatser dragits. Det finns skillnader i målarbete på grund av incitamentet vinstintresse. Exempel på dessa är konkretisering av mål och förtydligande av övergripande syfte. Samtidigt kan detta incitament inte betraktas som angörande för hur målarbetet utförs. Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.

Title: Public attitudes towards the use of marketing and communication by global non-profit organizations Background: The importance of the non-profit sector and the commercialization in it is increasing. The organizations have to deal with more competition in the fundraising market on the one hand, and they are on the other hand confronted with people who are blocking the recognition of conventional marketing expressions. Guerrilla marketing is seen as a possibility to penetrate the jungle of marketing and create word of mouth about the organization and its activities. Purpose: This thesis evaluates the public attitudes towards the increasing use of marketing and communication by global non-profit organizations and investigates for which objectives the use of guerrilla tactics in the marketing and communication mix would be accepted. Limitations: Though the data for this thesis was collected through questionnaires in Sweden, Germany and The Netherlands, there are no country dependent differences investigated. Theory: Classification of NPOs; aims of NPOs; basic model of communication; dynamic model of expectations; relationship between expectation, satisfaction and donations; marketing mix; guerrilla marketing; viral marketing; live buzz marketing; promotional mix; word of mouth. Method: Survey with more than 100 participants; interview with the fundraising responsible of Greenpeace Germany Findings and Conclusions: The public accepts the use of marketing and communication and the therefore necessary expenditures for the purpose to spread the message and gain donators. Openness and honesty in the NPOs’ behaviour are considered more important than the use of less money for marketing and communication. Guerrilla marketing is not suitable for all aims of a NPO, but is accepted in order to spread the message and increase the media coverage.

No description available.

<p>Title: Public attitudes towards the use of marketing and communication by global non-profit organizations</p><p>Background: The importance of the non-profit sector and the commercialization in it is increasing. The organizations have to deal with more competition in the fundraising market on the one hand, and they are on the other hand confronted with people who are blocking the recognition of conventional marketing expressions. Guerrilla marketing is seen as a possibility to penetrate the jungle of marketing and create word of mouth about the organization and its activities.</p><p>Purpose: This thesis evaluates the public attitudes towards the increasing use of marketing and communication by global non-profit organizations and investigates for which objectives the use of guerrilla tactics in the marketing and communication mix would be accepted.</p><p>Limitations: Though the data for this thesis was collected through questionnaires in Sweden, Germany and The Netherlands, there are no country dependent differences investigated.</p><p>Theory: Classification of NPOs; aims of NPOs; basic model of communication; dynamic model of expectations; relationship between expectation, satisfaction and donations; marketing mix; guerrilla marketing; viral marketing; live buzz marketing; promotional mix; word of mouth.</p><p>Method: Survey with more than 100 participants; interview with the fundraising responsible of Greenpeace Germany</p><p>Findings and Conclusions: The public accepts the use of marketing and communication and the therefore necessary expenditures for the purpose to spread the message and gain donators. Openness and honesty in the NPOs’ behaviour are considered more important than the use of less money for marketing and communication. Guerrilla marketing is not suitable for all aims of a NPO, but is accepted in order to spread the message and increase the media coverage.</p>

Moksliniame tyrime darbo autorius sukūrė efektyvų UAB „Levitelis“ pelno optimizavimo modelį. Įmonės „Levitelis“ efektyvus pelno optimizavimo modelis įvertina finansinės atskaitomybės pagrindinių rodiklių kitimą susijusį su ribiniu pelnu. Magistro darbe naudotasi tokiais tyrimo metodais: sisteminė analizė, operatyvinė analizė, retrospektyvi analizė, lyginimas, grafinis, grupavimo, naudojant duomenų dinamikos ir struktūros bei santykinių rodiklių analizė. Tyrimo tikslas buvo nustatyti UAB „Levitelis“ efektyvų pelno optimizavimo modelį. Šiame darbe pavyko pagrįsti pagrindinių makroekonominių rodiklių sąsajas su statybos šakos rodikliais ir su Lietuvos statybos įmone UAB „Levitelis“. Apibendrinus tyrimo rezultatus galima teigti, kad hipotezė pasitvirtino. / In the scientific survey the author has created the most effective model of profit optimization in the Joint Stock Company „ Levitelis“. The profit optimization model in „ Levitelis“ evaluates the alteration of the main indicators of financial accountability in connection with the limiting profit. Such research methods have been used in the study: systematic analysis, strategic analysis, retrospective analysis, comparison, graphic, grouping, using structure and relative indicators. The aim of the survey was to establish the most effective model of profit optimization in the Joint Sock Company „ Levitelis“. It was succeeded in substantiating the links of the main. Macro economical indicators with the indicators of building branch and with Lithuanian Joint Stock Company „ Levitelis“ Summarizing the results of the survey it can be asserted that the hypothesis was confirmed.

Mémoire (M.P.M.O)-- Université du Québec à Chicoutimi, 1992. / Bibliogr.: f. [80]-84. Document électronique également accessible en format PDF. CaQCU

Thesis (Ph. D.)--Northeastern University, 2008. / Title from title page (viewed Aug. 3, 2009). Graduate School of Arts and Sciences, Law, Policy and Society Program. Includes bibliographical references.