Univ., Diss.--Köln, 2005. / Literaturverz. S. XXV - LIV.

Ces trois dernières décennies, les historien(ne)s se sont attaché(e)s à renouveler l’historiographie des congrégations et des confréries religieuses à l’époque moderne. De nombreux chercheur(e)s ont ainsi mis en lumière l’initiative de plusieurs femmes laïques dans cette reconquête autant spatiale et identitaire, que politique. Nous aimerions ici convier le lecteur à la découverte d’une congrégation féminine sinon inconnue, tout du moins méconnue des historien(ne)s en général et des historien(ne)s du fait religieux en particulier : la Congrégation de la Purification. Peuplée de nombreuses femmes issues de l’aristocratie, de la noblesse et de la roture, cette association laïque du XVIIe siècle amène le chercheur à s’interroger sur l’appréhension de la sainteté par les femmes et sur leur souhait d’atteindre un modèle de piété incarnée par Philothée, héroïne spirituelle salésienne. À Grenoble, les femmes sont en effet particulièrement soucieuses de l’incarner et de répandre le message du fondateur de la Visitation.Les Dames de la Purification sont singulières à de nombreux égards : très différentes les unes des autres, elles arrivent cependant à faire « corps » tout en respectant et en louant les qualités propres à chacune de leurs « sœurs » à travers le prisme de leurs abrégés de vie et de vertus. Attentives à entretenir la mémoire de leur « corps » et la mémoire des congréganistes, elles prennent la plume et écrivent à l’unisson l’histoire de leur Congrégation. Les diverses archives consultées bouleversent les idées préconçues sur les dévotes et permettent de rendre compte de l’importance et de la pérennité des liens entretenus entre ces femmes et les hommes ayant marqué de leur empreinte spirituelle la société de leur temps. Elles nous invitent aussi à nous rendre à Paris, dans le cercle fermé de la régente du Royaume de France et à nous questionner sur l’univers des précieuses et sur le rapport possible existant entre dévotion et préciosité. / During the past three decades, historians focused on renewing historiography on congregations and religious brotherhoods in the modern era. Many researchers have highlighted the initiative of several secular women in this spatial, identity and political reconquest. We would like here to invite the reader to discover a female congregation if not unknown, at least unknown to historians in general and historians of religion in particular: the Congregation of the Purification. Populated by many women from the aristocracy, nobility and commoners, this lay association of the Seventeenth Century leads the researcher to tackle the question of the perception of holiness by women and their desire to reach a model of piety embodied by Philothea, Salesian spiritual heroine. In Grenoble, women are in fact particularly keen to embody and spread the message of the founder of the Visitation.The Ladies of the Purification are unique in many ways: very different from one another, they nevertheless manage to do "body" while respecting and praising the qualities each of their "sisters" through the lens of their Abridged life and virtues. Mindful of keeping the memory of their "body" and the memory of the congregants, they take the pen and write in unison the history of their Congregation. The various archives consulted upset preconceived ideas about the dévotes and help realize the importance and durability of links maintained between these women and men who have left their mark on the spiritual society of their time. They also invite us to go to Paris in the closed circle of the Regent of the Kingdom of France and to question us about the universe of Precious women and about the possible relationship between devotion and preciosity

This diploma thesis is aimed at Electronic register (records) of sales especially evaluation of the process of implementation and realization of the EET in a selected region of the Czech Republic. The theoretical part is dedicated to the study of theoretical knowledge. There is described a trade, trading systems, wholesale, retail, hospitality, tourism, sales, electronic register (records) of sales and marketing research. The practical part is concentrated on the research by questionnaire research, which are fill by entrepreneurs from the South Bohemian Region, controlled depth interviews with entrepreneurs from the South Bohemian Region and with representatives from the Financial and Customs Administration, who oversee the EET control. Finally, suggestions for improvement are made on the basis of questionnaires and depth interviews.

abstract: Health is among the most basic needs of the people and driving force of social and economic development. The health nutrition & wellness industry is gradually becoming a global sunrise industry . However, the industry is faced many problems and challenges including weaknesses in the industry structure, fragmentations of supply chain, low efficiency in resources allocation, and lacking in quality on personnel training. To achieve core competitiveness and value creation, it is important that the health nutrition & wellness industry must meet the needs of Chinese market and its customers with a customer centric perspective to design a firm’s organization strucrture and management processes. This thesis is based on an analysis of the competitive landscape faced by the nutrition & wellness industry as exemplified by By-Health.Ltd. The investigation begins with an analysis and synthsis of the common industry practices on sales & distribution channels for their underlying similarities and differences in product strategies, branding strategies, and agency models on incentive design and profit sharing mechanisms. Through an empirical survey, this thesis also investigate customer’s demand for nutritious and healthy products. The results through factor analysis reveal that such demands are driven by individual factor, product factor, enterprise factor and environmental factor. The study concludes with a proposed framework to link customer value through three innovative designs in sales and distribution: community marketing model, sharing marketing model and Internet factory marketing model. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2018

Analisamos neste trabalho como as transformações econômicas e sociais, que ocorreram no Segundo Reinado, contribuíram para desestabilizar a ordem imperial e, ao mesmo tempo, fortalecer o movimento republicano. As mudanças relacionadas à manutenção do trabalho escravo, que se colocava como o principal pilar de sustentação da ordem imperial, desencadearam necessidades divergentes que não podiam ser satisfatoriamente atendidas pela monarquia brasileira. Com isso, o movimento republicano que se organiza a partir de 1870 busca nas fragilidades do Império o seu espaço de atuação. Os republicanos, sentindo-se excluídos do jogo político imperial, viram na República Federativa a alternativa para a centralização política e administrativa do Império. Mas, é em São Paulo, onde os efeitos negativos dessa centralização eram mais sentidos, que se desenvolve o partido republicano mais forte e organizado do movimento. O republicano paulista Alberto Sales, dialogando com a insatisfação da elite econômica de São Paulo, envolve-se no trabalho doutrinário, que tinha como objetivo construir um programa capaz de orientar a ação republicana e torná-la coesa. Entretanto, os rumos que a República tomou na sua primeira década de vigência contribuíram para que esse propagandista paulista se desencantasse com ela. Buscamos aqui explorar o contexto político, econômico e social em que o movimento republicano emerge e investigar, a partir da teoria que orientou o movimento em São Paulo, as razões que poderiam explicar o desencantamento de um dos seus principais propagandistas com a República que se efetivou. / The objective of this paper is to analyze how the economical and social changes which occurred in the Second Empire helped to destabilize the imperial order and, at the same time, strengthen the republican movement. The changes related to the maintenance of slavery, which was the foundation of the imperial order, yielded divergent needs that could not be met satisfactorily by the Brazilian monarchy. Thus, the republican movement that became organized after 1870 tried to find in the empires´ weaknesses its field of action. The republicans, feeling excluded from the imperial political game, saw in the Federal Republic an alternative for the administrative and political centralization of the Empire. But, in Sao Paulo, where the negative effects of this centralization were most seriously felt, the strongest and best organized Republican Party arose. Alberto Sales, a republican from Sao Paulo, conversing with the dissatisfied economically elite there, got involved in political indoctrination to build a program capable of guiding the republican action and making it consistent. Nevertheless, the direction taken by the Republic in its first decade led the propagandist Alberto Sales to disappointment. We wish here to explore the political, economical and social contexts in which the republican movement emerged and to investigate, by taking as a starting point the theory that guided the movement in Sao Paulo, the reasons that could explain the disappointment of one of the Republic\'s most important propagandists.

Retail store closures are on pace to pass those during the 2008 recession; meanwhile, consumer confidence is strong and unemployment is low.This puzzling situation sparks the question of how retailers can change their current business models and tactics to capitalize on a stronger economy and changing consumer preferences. Key solutions may lie in the strategies and decisions of America’s fastest growing retailers. The purpose of this study is to identify and understand common trends that are driving revenue growth in today’s consumer retail companies. The study produces characteristics useful for struggling retailers to develop and adapt in hopes of achieving growth and stability in the changing retail sector. The research design is a collection of variables from two data sets, one made up of 220 U.S. retailers and the other including the top 50 fastest-growing publicly traded U.S. retailers. This data comes from respective 10-K annual reports. The data is analyzed using STATA to identify strong trends and correlations among the top players in the retail space. Some notable characteristics are revenue in dollars, revenue growth percentages, gross margin percentages, square footage, employee count and sales ratios in dollars.

The thesis gives comprehensive overview on the topic of sales promotions. The special focus is devoted to activities of Procter & Gamble on the Czech market. With increasing importance of sales promotions on the Czech market, the thesis aims to introduce main academic findings concerning sales promotions and test them on brands of Procter & Gamble. The next goal is to find out whether sales promotion strategies of Procter & Gamble provide a competitive advantage for the company on the Czech market. Using statistical and comparative methods, the thesis brings valuable conclusions for both marketers and academics. It was found out effects of Procter & Gamble sales promotions are in line with academic theories and its sales promotion strategies provide competitive advantage for the company.

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.

The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for the state based on an analysis of sales, profits and taxes paid of selected businesses. The last part is made up of a model to help business in Slovakia to decide between the use of electronic records sales method for using an electronic cash register, or virtual cash register.

Bakgrund: Ett växande intresse för aktiemarknaden har lett till utvecklandet av ett flertalinvesteringsstrategier för att generera överavkastning gentemot marknaden. Att observeraolika multiplar eller bolags marknadsvärde har blivit två populära tillvägagångssätt vidinvesteringsbeslut. Tidigare studier har främst fokuserat på antingen småbolagseffekteneller olika multiplar. Det finns således ett intresse att kombinera två olika strategier ochundersöka småbolagsaktier med låga och höga EV/EBITDA- samt EV/Sales-multiplar. Syfte: Studiens syfte är att analysera huruvida det är möjligt att generera riskjusteradöveravkastning genom investeringar baserade på EV/EBITDA- samt EV/Sales-multiplari bolag som är noterade på OMX Stockholm Small Cap. Vidare ämnar studien analyserainvesteringsstrategiernas historiska prestationer i relation till olikamarknadsförhållanden. Genomförande: Studien har genomförts med en kvantitativ metod och en deduktivansats. Fyra portföljer har konstruerats utefter bolag med låga och höga multiplar som ärnoterade på OMX Stockholm Small Cap under tidsperioden 2007–2020. Både verkligoch ackumulerad avkastning har beräknats för portföljerna för att därefter kunna testatsstatistiskt med parade t-test. Vidare har portföljernas riskjusterade avkastning beräknatsgenom Sharpekvot, Jensens alfa och Treynorkvot. Resultat: Tre av fyra portföljer genererade högre ackumulerad avkastning änjämförelseindex, dock hindrar svag statistisk evidens möjligheten att säkerställaöveravkastningen över tid. Portföljerna med höga EV/EBITDA- och EV/Sales-multiplarpresterade betydligt bättre än portföljerna med låga multiplar. Trots att alla portföljergenererade högre värden än jämförelseindex i Sharpekvot, Jensens alfa och Treynorkvot,kunde inte riskjusterad överavkastning säkerställas för någon portfölj. / Background: A growing interest in the stock market had led to the development ofmultiple investment strategies with the purpose of achieving excess return. Two popularapproaches of investing are choosing companies based on different multiples or based oncompanies’ market capitalization. Previous studies have mainly focused on either thesmall firm effect or different multiples. Therefore, by combining two strategies andinvesting in Small Cap stocks with low and high EV/Sales and EV/EBITDA multiples, anew investment strategy may emerge. Purpose: The purpose of this study is to analyze whether is it possible to achieve riskadjusted excess return by investing in companies that are listed on OMX Stockholm SmallCap based on EV/EBITDA and EV/Sales multiples. Furthermore, the study aims toanalyze the historical performance of the investment strategy during different marketconditions. Method: This study was conducted with a quantitative method and a deductive design.Four portfolios were designed based on companies listed on OMX Stockholm Small Capwith low and high multiples between the years 2007-2020. Both real and cumulativereturn have been calculated for the portfolios in order for them to be statistically testedwith paired t-tests. Furthermore, risk-adjusted return has been calculated for the portfoliosby using the Sharpe Ratio, Jensen’s Alpha and Treynor Ratio. Result: Three out of four portfolios generated higher levels of cumulative return than thechosen stock index. However, because of weak statistical evidence, excess return overtime could not be concluded. The portfolios with high EV/EBITDA and EV/Salesmultiples performed better than the portfolios with low multiples. Despite that all theportfolios generated higher values of Sharpe Ratio, Jensen’s alpha, and Treynor Ratiothan the chosen stock index, the risk-adjusted return could not be statistically proven.