Esta dissertação analisa os motivos da implantação do novo sistema de pagamentos brasileiro, descreve os impactos percebidos junto à sociedade e avalia o atual estágio do projeto. Procura mostrar que não houve redução de risco sistêmico, como se pretendia, em função da implantação do novo sistema de pagamentos. Também evidencia que não houve redução de tarifas bancárias com a implantação do mesmo. Descreve que, em função da redução de custos financeiros percebidos com a utilização de avanços tecnológicos, os bancos passaram a apropriar-se dos ganhos em função da forma como foi elaborado o novo sistema, não foi possível identificar qualquer redução de preço nas tarifas bancárias em função de uma maior concorrência. / This dissertation analyzes the motives of the implementation of the new system of Brazilian payments, describes the impacts perceived into the society and evaluates the current stage of the project. The study showed that there was neither reduction of systemic risk nor banking fees after the implementation of the new system of payments. It describes that banks kept the earnings acquired from of the reduction of financial costs perceived with the utilization of technological advancements. The way the new system was setup prevented an identification of any reduction of banking tariffs because of increased market competition.

Esta dissertação analisa os motivos da implantação do novo sistema de pagamentos brasileiro, descreve os impactos percebidos junto à sociedade e avalia o atual estágio do projeto. Procura mostrar que não houve redução de risco sistêmico, como se pretendia, em função da implantação do novo sistema de pagamentos. Também evidencia que não houve redução de tarifas bancárias com a implantação do mesmo. Descreve que, em função da redução de custos financeiros percebidos com a utilização de avanços tecnológicos, os bancos passaram a apropriar-se dos ganhos em função da forma como foi elaborado o novo sistema, não foi possível identificar qualquer redução de preço nas tarifas bancárias em função de uma maior concorrência. / This dissertation analyzes the motives of the implementation of the new system of Brazilian payments, describes the impacts perceived into the society and evaluates the current stage of the project. The study showed that there was neither reduction of systemic risk nor banking fees after the implementation of the new system of payments. It describes that banks kept the earnings acquired from of the reduction of financial costs perceived with the utilization of technological advancements. The way the new system was setup prevented an identification of any reduction of banking tariffs because of increased market competition.

Esta dissertação analisa os motivos da implantação do novo sistema de pagamentos brasileiro, descreve os impactos percebidos junto à sociedade e avalia o atual estágio do projeto. Procura mostrar que não houve redução de risco sistêmico, como se pretendia, em função da implantação do novo sistema de pagamentos. Também evidencia que não houve redução de tarifas bancárias com a implantação do mesmo. Descreve que, em função da redução de custos financeiros percebidos com a utilização de avanços tecnológicos, os bancos passaram a apropriar-se dos ganhos em função da forma como foi elaborado o novo sistema, não foi possível identificar qualquer redução de preço nas tarifas bancárias em função de uma maior concorrência. / This dissertation analyzes the motives of the implementation of the new system of Brazilian payments, describes the impacts perceived into the society and evaluates the current stage of the project. The study showed that there was neither reduction of systemic risk nor banking fees after the implementation of the new system of payments. It describes that banks kept the earnings acquired from of the reduction of financial costs perceived with the utilization of technological advancements. The way the new system was setup prevented an identification of any reduction of banking tariffs because of increased market competition.

nÃo hà / The objective of the present research is to evaluate the relative importance of the Program of Participation in Profits and Results (PPLR) â Law number 10.101, for the commitment of employees in comparison with other factors of functional commitment. Exploratory and descriptive research was conducted, through case studies, with the use of a questionnaire middle structured questionnaire and an interview by topic with managers of PPLR and employees of the administrative, commercial, and operational areas of two large fertilizer companies in Bahia. The research involved two managers and seventy nine employees. The results were analyzed quantitatively and qualitatively. The research allowed to confirm that in spite of the importance of the PPLR for organizational strategies and objectives, there was no agreement between the companies in what it concerns to the prevalence of the Program when related to factors of affective, normative compromising and other calculatives related in the study. It is suggested that several aspects compete for the dissonance among the case studies researched, as the geographical location, demographic subjects and the style of the administration. / A presente pesquisa tem como objetivo avaliar a importÃncia relativa do Programa de ParticipaÃÃo nos Lucros e Resultados (PPLR) â Lei no. 10.101, para o comprometimento dos empregados em comparaÃÃo com outros fatores de comprometimento funcional. Realizou-se uma pesquisa exploratÃria e descritiva, por meio de estudo de caso mÃltiplo, com a aplicaÃÃo de um questionÃrio semi-estruturado e uma entrevista por pauta, junto a gestores dos PPLR e empregados das Ãreas administrativa, comercial e operacional de duas grandes empresas de fertilizantes da Bahia. A pesquisa envolveu dois gestores e setenta e nove empregados. Os dados foram tratados quantitativa e qualitativamente. A pesquisa permitiu constatar que, apesar da importÃncia dos PPLR para as estratÃgias e objetivos organizacionais, nÃo houve consenso entre as empresas pesquisadas no que concerne à prevalÃncia do Programa quando relacionado com fatores de comprometimento afetivos, normativos e demais calculativos relacionados no estudo. Sugere-se que vÃrios aspectos concorrem para a dissonÃncia entre os estudos de caso pesquisados, como a localizaÃÃo geogrÃfica, questÃes demogrÃficas e o estilo da gestÃo.

This thesis describes a meteorological products market from one company's perspective. It describes inner organization of this meteorological company, its costs, profits and price creation. Thesis lists and describes contemporary management accounting methods and applies them to the decision making of such small company. The research part describes possibilities of applying management accounting methods and valuates the usability of such methods in this particular company.

The theses is dedicated to the methodology of patent infringement damages calculations in the American and Czech legal environment. The methodology is first defined in terms of the US legal framework. The main focus is devoted to the methods of determining the royalty rate, as the thesis describes the Goergia-Pacific factors analysis and also additional methods recommended by literature are taken into account. Based on the identification of the main differences between the American and Czech damages legislation, it analyzes an applicability of the American framework in the Czech Republic.

In my diploma thesis I try to solve the problems of financial analysis and its utilization in the company. On the basis of the accounting dates from years 2005 to 2007 I evaluate the financial situation and focus on the looking for effective function of company in the following years with solution of its weak points.

The Master’s thesis in it’s introductory parts deal with theoretic piece of knowledge from areas internal Internet purchase and E-auction. A second part of thesis is formed of a present condition of a company. In a third, the fundamental part, is submitted proposal solving of E-auction for the company Siemens Industrial Turbomachinery, Ltd.

The diploma thesis deals with assessing financial situation of the company MERLINPLUS spol. s r.o. The thesis includes indexes of financial analysis which are expressed by using time series. If the time series has a specific development trend, the data are aligned with the help of regression analysis and a prediction is set for the following two periods.

Thesis (MBA.) -- University of Limpopo, 2019 / This study examined whether the presence of women in top management positions affects firms‘ performance. This study became necessary given that, whilst there is a growing call for gender equity in top managerial positions, many companies are still hesitant, as some trust that the presence of women in top management positions might weaken their market value. The main purpose of this research was to analyse the link between women in top management positions and net profit, sales turnover and share price. Secondary data on women in top management positions and companies‘ performance were collected from integrated report archives of twenty-nine (29) companies listed in the FTSE/JSE Responsible index for six years, 2010 to 2015. This study was theoretically inclined on the Resource Based Theory and related current literature. A quantitative research design was adopted. Regression statistics utilizing the Excel Spreadsheet software was used for data analysis. Findings from the statistical analysis disclosed the following: within the twenty-nine (29) companies examined, firstly, existing positive relationship between women in top management and net profit, although not significant. Secondly, there was a negative relationship between women in top management and sales turnover. Thirdly, there was a positive relationship between women in top management and share price, although not significant. The research implication and contribution are that companies that encourage women to ascend management positions may not necessarily lose market value and net profit as feared by some companies around the world. In addition, the study recommends that women in top management should have a deputy that works closely with them such that when they take family leave, these deputies will function without company performance, such as sales, dropping its value. The findings provide further research agenda on the linkage between women in top management positions, net profit, sales turnover and share price using a larger sample of companies across industries.