Thesis (Ph. D.)--Yale University, 1986. / Includes bibliographical references (p. 457-473).

Syftet med denna studie är att visa och jämföra hur olika banker genererar sina intäkter samt att redogöra för vilka skillnader det finns gällande bankernas syn på vinst. Dessutom kommer studien att undersöka olika faktorer för att jämföra bankernas skillnader med avseende på Affärsmodell. Därtill kommer studien att undersöka på vilket sätt bankerna genererar sin vinst och hur deras syn på vinst ser ut.   Studien har genomförts genom en fallstudiemodell med flerfallsdesign där de olika fallen består av olika banker. Studien omfattar kvantitativ data och dess natur är generativ. De data som undersökts i studien består dels av bankernas årsredovisningar. Utöver detta har kontakter tagits med relevanta banker och intervjuer har utförts. Studiens empiriska data har analytiskt granskats mot tidigare forskning som funnits relevant tillsammans med vedertagna teorier.   Studiens resultat har påvisat att det finns likheter och skillnader i hur de olika bankerna ser på sina intäkter och på det sätt de gör sin vinst. Alla banker har hög kostnadsandel för sin rörelseverksamhet som uppgår till 292.3% för Nordea, 433.1% för JAK medlemsbank och 703.7% för Kuveyt Türk. För samtliga banker visar studien att löne- och personalkostnader är den främsta anledningen. Islamiska banker gör ingen vinst på ränta men både Nordea och JAK medlemsbank redovisar en vinst på sin ränteverksamhet där kostnadsandelen för Nordea är 47.9% och för JAK medlemsbank 5.8%. Dessutom visade studien att både Kuveyt Türk och Nordea gör vinst på sin provisionsverksamhet. Studien har visat att Kuveyt Türks provisionsintäkter på 93.6% av bankens totala intäkter kommer från PLS-arrangemang som banken anordnar tillsammans med sparare och delar på den genererade vinsten på ett islamiskt acceptabelt sätt. Kooperativa bankers mål är inte att göra vinst men denna studie har påvisat att JAK medlemsbank trots sina kapitalreserver skapar vinst och där 76.8% av intäkterna kommer från ränteverksamhet.   Studien har skapat nya frågeställningar som ytterligare kan utveckla forskningsområdet. En fråga som har dykt upp under studien är vilken effekt Riksbankens idag negativa reporänta, som har påverkan på bankernas räntor, får på konventionella bankers möjlighet att attrahera sparare. Kommer dess sparare att välja andra sparformer, som till exempel JAK medlemsbank eller islamiska banker den dag de startar i Sverige?

Le principe d’indisponibilité du corps humain a été pensé sous deux aspects : l’impossibilité de vendre ou donner une personne, l’impossibilité de porter atteinte à son intégrité. Ma thèse, c’est que le principe d’indisponibilité du corps humain recouvre encore deux aspects, mais ce ne sont pas les mêmes. Un principe d’économie, qui empêche toute atteinte non nécessaire, et a pour objet donc non d’interdire, mais d’éviter les atteintes dans son volet externe et de les limiter dans son volet interne. Un principe non-négociation, qui interdit un acte dès lors que des pressions peuvent être exercées, qui encadre publiquement les atteintes pour garantir, précisément, un égal traitement des corps. Ces deux aspects prolongent en droit public le principe d’indisponibilité en droit privé. Le principe est néanmoins menacé, tant par l’exigence d’accès à la santé que par la dimension subjectivée de celle-ci, ainsi que par l’immixtion de logiques de profit. Celles-ci permettent des atteintes à l’intégrité pour des raisons non liées à la santé mais économiques. / The principle of unavailability of the human body has been thought in two different ways : as a prohibition of selling or giving someone, as a prohibition of causing a breaching physical integrity. We defend that the principle of unavailability of the human body still remains under these two apsects, but not exactly within the same meaning. It takes the form of a violation-saving principle, which prevents from all unnecessary violations of bodily integrity, and which aims not to prohibit but to avoid the bodily integrity violations, by its external side, and to limit those, by its internal side. It also takes the form of a principle of non-negociation, which prohibits that pressures may be exercised onto someone to make a person accept an infringement on her body. These two aspects extend in public law the principle of unavailability which already existed in private law. This principle is however threatened by the health requirement, more and more subjective, and by the interference of profit-making interests. These two logic allow some violations of bodily integrity for reasons unlinked to health, but for economic ones.

Higher education in the United States has a long history. Until the mid-1970's, higher education was primarily a not-for-profit industry. The rise of for-profit educational institutions (FPEIs) in the United States has created competition for traditional not-for-profit educational institutions (NFPEIs). As the growth of FPEIs continues, educational organizations are adopting businesslike approaches and quality measures to retain students. Measuring student satisfaction is one method for determining service quality, and can provide valuable insight into the students' expectations and perceived service quality. The recent introduction of an FPEI's audio production program in the Central Texas region has created competition for an already established NFPEI. In an attempt to find out whether expectation, satisfaction, or service gap differences exist between the programs, student satisfaction feedback was solicited from audio production enrollees at both institutions via the Noel-Levitz® Student Satisfaction InventoryTM. The instrument was used as a comparative tool at the program level and included 10 additional audio-production items. To aid in understanding how the local programs compare to one another, results were compared between the programs as opposed to using the national institutional-level benchmarks provided by Noel-Levitz®. Results indicate similar expectations in terms of priorities, but students at the FPEI have higher expectation levels overall. The satisfaction priorities had similarities as well, but students at the FPEI reported lower satisfaction in general. Finally, service gap measures indicated greater service gaps at the FPEI than at the NFPEI.

O presente trabalho tem como objetivo estudar a contabilidade no segmento de Incorporação e Construção Civil, como geradora de informações para a avaliação de empreendimentos no Longo Prazo, comparando o método contábil e o econômico. O estudo faz o levantamento do cenário econômico, inserindo o segmento em questão, apresentando as regras de negócios. Na etapa posterior busca-se de forma breve, traçar um histórico da contabilidade no mundo e no Brasil, inserindo-a no segmento, com a aderência as normas internacionais e seus impactos. São apresentadas as análises dos demonstrativos contábeis com a escolha de determinados indicadores para o estudo de caso, na seção posterior são apresentados os métodos de análise de investimentos, abordando o custo de oportunidade e duas opções para mensuração desse custo, evidenciando as diferenças entre os lucros contábil e econômico. Na penúltima seção há a apresentação de um estudo de caso para comparação dos resultados. / The present thesis studies the Accounting policies in Brazilian Real State Market, as an information predictor for the evaluation process and decision making for long-term projects, comparing the accounting method with the economic one. The essay brings up characteristics of economic environment in this specific segment, presenting the usual business guidelines. In a second moment, a brief study from historical facts of national and international accounting methodologies and their consequences are placed in Brazilian Real State, according to international standards. The financial statement analysis are presented by the optic of financial performance ratios and, in a subsequent section, the methodology for performance analysis is brought out, focused on two different methods for measure the opportunity cost . The differences between accounting and economic profits are pointed. In the end, a case study compares the results.

O presente trabalho tem como objetivo estudar a contabilidade no segmento de Incorporação e Construção Civil, como geradora de informações para a avaliação de empreendimentos no Longo Prazo, comparando o método contábil e o econômico. O estudo faz o levantamento do cenário econômico, inserindo o segmento em questão, apresentando as regras de negócios. Na etapa posterior busca-se de forma breve, traçar um histórico da contabilidade no mundo e no Brasil, inserindo-a no segmento, com a aderência as normas internacionais e seus impactos. São apresentadas as análises dos demonstrativos contábeis com a escolha de determinados indicadores para o estudo de caso, na seção posterior são apresentados os métodos de análise de investimentos, abordando o custo de oportunidade e duas opções para mensuração desse custo, evidenciando as diferenças entre os lucros contábil e econômico. Na penúltima seção há a apresentação de um estudo de caso para comparação dos resultados. / The present thesis studies the Accounting policies in Brazilian Real State Market, as an information predictor for the evaluation process and decision making for long-term projects, comparing the accounting method with the economic one. The essay brings up characteristics of economic environment in this specific segment, presenting the usual business guidelines. In a second moment, a brief study from historical facts of national and international accounting methodologies and their consequences are placed in Brazilian Real State, according to international standards. The financial statement analysis are presented by the optic of financial performance ratios and, in a subsequent section, the methodology for performance analysis is brought out, focused on two different methods for measure the opportunity cost . The differences between accounting and economic profits are pointed. In the end, a case study compares the results.

The object of this thesis tituled {\clqq}Management of non profit association`` is to analyse and evaluate recent financial resources for non profit association. The first part attends to theoretical principles and an analysis of the allowance organisations financial potential, followed by emphasising their most significant specifics (contribution to operation and to the capital investments of the settlor). The second part is focused on various means of financing a concrete organisation as well as the evaluation of real situation and theoretical assumptions.

Theoretic part of this thesis describes terms like civil society, non-profit sector and non-profit organizations. Then is described activity of fundraising as a main theme of this thesis. Practical part of this thesis contains methodical instruction of asking for financial resources from structural funds of European Union through the program SROP.

The purpose of the pursuit was to chart problems with situation of non-governmental non-profit organization, focused on financial manegment and to analyse potential of selffunding ecological oraganization Společnost přátel přírody-Čmelák

Diplomová práce se zabývá možnostmi financování neziskových organizací a finanční analýzou, která je nástrojem k jejich efektivnímu řízení. Teoretické poznatky jsou konfrontovány s praxí na příkladě občanského sdružení IQ Roma servis z Brna. Práce se podrobně zabývá možnostmi financování činnosti a projektů neziskových organizací, charakteristikou potenciálních partnerů a příklady z praxe. Teoretická část dále poskytuje metodiku finanční analýzy upravenou pro oblast neziskových organizací. Praktická část práce představuje občanské sdružení IQ Roma servis, které se věnuje začleňování romského etnika do majoritní společnosti. Na základě jeho projektů je prozkoumáno financování činnosti této organizace a za použití finančních výkazů je provedena finanční analýza.