Zugl.: Frankfurt (Main), Univ., Diss., 2007

Diss. Univ. Erlangen Nürnberg, 2001.

The thesis focuses on brand image and its establishment on the Czech retail market. The aim of the thesis is to identify and propose ten opportunities for improvement of brand presentation to the brand's end users. The first part covers the empirical background and summarises issues of brand image creation in the context of brand building process in the retail environment. The practical part introduces the sports brand Under Armour and subsequently describes its position on the Czech sportswear market. Based on the questionnaire and observational research a draft of ten recommendations is compiled to help improve presentation of the Under Armour brand in the retail environment.

No description available.

Cette thèse contient trois essais distincts sur la publication d’information sectorielle que les entreprises européennes ayant plusieurs secteurs opérationnels effectuent en vertu des IFRS 8 Secteurs Opérationnels. Chaque essai vise à améliorer notre compréhension collective sur la politique de communication financière des cadres dirigeants en examinant diverses caractéristiques des informations sectorielles. Le chapitre I, “L’interaction entre la qualité et la quantité des publications sur l’information sectorielle” examine le choix des cadres dirigeants à l'égard de la quantité et de la qualité, ainsi que l’utilité de ces deux caractéristiques pour les analystes financiers. J’utilise le nombre de segments opérationnels publiés comme mesure quantitative et la variation inter-sectorielle de la profitabilité comme mesure qualitative et soutiens que plus de pouvoir discrétionnaire peut être exercé par les dirigeants sur la qualité que sur la quantité. Je trouve que les cadres dirigeants résolvent les préoccupations liées aux renseignements commerciaux de nature exclusive soit en déviant de a quantité recommandée par la norme, ou, lorsqu’ils suivent la norme, en réduisant la qualité de l’information sectorielle. Les analystes financiers n’apprécient pas toujours la qualité de l’information sectorielle, ce qui suggère que le modèle business crée des difficultés même pour des utilisateurs avertis. Mes résultats informent les normalisateurs lorsque ceux-ci initient le développement d’un nouveau cadre conceptuel et lorsqu’ils semblent envisager l’approche du modèle business pour le reporting. Le chapitre II s'intitule «La non-conformité des secteurs opérationnels à travers des documents d'entreprise. » Les régulateurs de marché examinent des cas de présentations lorsqu'une entreprise fournit des informations différentes sur le même sujet dans différents documents. En mettant l’accent sur les secteurs opérationnels, cet essai utilise des données recueillies manuellement auprès de quatre documents d’entreprise afin d'analyser l'impact de la publication d’information non-conforme sur l’exactitude des prévisions de résultat des analystes financiers. La non-conformité qui découle de la déségrégation supplémentaire des secteurs semble introduire de nouveautés et contribue à l’exactitude des prévisions. La publication des segmentations difficilement réconciliables entraine une exactitude réduite des prévisions. Ces résultats contribuent à notre compréhension des effets de la politique de communication des dirigeants à travers plusieurs documents et ont des répercussions sur le travail les régulateurs. Le chapitre III s'intitule « Prévisions managériales au niveau sectoriel. » Je considère les prévisions au niveau sectoriel (PNS) comme un type d'information désagrégé que les entreprises fournissent ensemble avec leur stratégie de gestion. J’examine l’utilité de cette information pour l’exactitude des prévisions de résultat par les analystes ainsi que l’impact de cette information sur la manipulation du résultat. Je constate que les entreprises de haute technologie réputées pour l’incertitude supplémentaire liée à profitabilité sont moins susceptibles de fournir des PNS et que le PNS est associé à une prévision améliorée. Cependant, alors que la communication de davantage de PNS désagrégé par secteur a tendance à améliorer la précision, plus de précision ne semble pas avoir d’importance. Du point de vue des cadres dirigeants, les PNS les incitent à manipuler le résultat comptable, mais le PNS désagrégé par poste semble décourager la manipulation, fort probablement due à une surveillance supplémentaire. Dans un contexte où une orientation narrative et désagrégée est considérée comme la solution pour empêcher la vision à court terme, comprendre quel type d'information permet d’atteindre cet objectif, et de quelle manière, est tout autant pertinent pour les cadres dirigeants, les investisseurs et les régulateurs. / This thesis contains three stand-alone essays on the operating segment disclosures that European multi-segment companies make under IFRS 8 Operating Segments. Each essay aims to improve our collective understanding about managers’ disclosure strategy by examining various characteristics of operating segment disclosure. Chapter I, entitled “The Interplay between Segment Disclosure Quantity and Quality,” investigates managers’ choices with respect to both disclosure quantity and disclosure quality, and the usefulness of these two characteristics for financial analysts. Focusing on segment disclosures under the management approach, I measure quantity as the number of segment-level line items and quality as the cross-segment variation in profitability, and argue that greater managerial discretion can be exercised over quality than over quantity. I hypothesize and find that managers solve proprietary concerns either by deviating from the suggested line-item disclosure in the standard, or if following standard guidance, by decreasing segment reporting quality. Moreover, financial analysts do not always understand the quality of segment disclosures, which suggests that a business-model type of standard creates difficulties even for sophisticated users. My results inform standard setters as they start working on a disclosure framework and as they seem to consider the business model approach to financial reporting. Chapter II is entitled “Inconsistent Segment Disclosure across Corporate Documents.” Market regulators in the U.S. and Europe investigate cases of inconsistent disclosures when a company provides different information on the same topic in different documents. Focusing on operating segments, this essay uses hand-collected data from four different corporate documents of multi-segment firms to analyze the impact of inconsistent disclosure on financial analysts’ earnings forecast accuracy. Inconsistencies that arise from further disaggregation of operating segments in some documents seem to bring in new information and increase analyst accuracy. However, when analysts must work with different, difficult-to-reconcile segmentations, their information processing capacity and forecasts are less accurate. These findings contribute to our understanding of the effects of managers’ disclosure strategy across multiple documents and have implications for regulators and standard setters’ work on a disclosure framework. Chapter III is entitled “Management Guidance at the Segment Level.” Prior research has found that managers add information to their earnings guidance to justify, explain, or contextualize their forecasts. I identify segment-level guidance (SLG) as a type of disaggregated information that multi-segment firms provide with their management guidance, and investigate its usefulness for financial analysts’ earnings forecasting accuracy, as well as its influence on managers’ earnings fixation. I further characterize the level of precision (point and range, maximum or minimum estimate, or simply narrative) and of disaggregation of SLG. I find that companies in high tech industries known for increased uncertainty in future performance are less likely to provide SLG, and that SLG is associated with better forecasting accuracy. However, while providing more item-disaggregated SLG improves accuracy, increased precision has no impact on forecast accuracy. From the manager’s point of view, SLG creates incentives to engage in earnings management, and the more precise the SLG is the greater the incentive. In contrast, more item-disaggregated SLG discourages earnings management, perhaps by improving monitoring. In a context where qualitative, narrative, and disaggregated guidance is regarded as a solution to avoid earnings fixation and short termism, understanding which types of information achieve this goal, and how, is relevant for managers, investors, and regulators alike.

No description available.

Submitted by PAULO ROBERTO ALVES null (alves.pr@gmail.com) on 2016-09-05T00:58:36Z No. of bitstreams: 1 Impressão.pdf: 3099318 bytes, checksum: 10399fd5ba9dcef5191df580ba15f09b (MD5) / Approved for entry into archive by Juliano Benedito Ferreira (julianoferreira@reitoria.unesp.br) on 2016-09-06T20:06:32Z (GMT) No. of bitstreams: 1 alves_pr_me_bauru.pdf: 3099318 bytes, checksum: 10399fd5ba9dcef5191df580ba15f09b (MD5) / Made available in DSpace on 2016-09-06T20:06:32Z (GMT). No. of bitstreams: 1 alves_pr_me_bauru.pdf: 3099318 bytes, checksum: 10399fd5ba9dcef5191df580ba15f09b (MD5) Previous issue date: 2016-07-07 / O objetivo desta pesquisa consiste em identificar e analisar as variáveis internas e/ou externas que se caracterizam como sendo fatores na adoção da tecnologia RFID no controle de estoques de materiais, especificamente nas áreas denominadas almoxarifados em usinas pertencentes ao setor sucroalcooleiro no atual cenário produtivo e econômico nacional. A escolha de usinas do setor sucroalcooleiro foi devido a relevância econômica que representou no ano de 2013, 2% do PIB nacional, montante este equivalente a US$ 43 bilhões, e tendo o valor bruto movimentado pela cadeia superior a US$ 100 bilhões. Para tanto foram empregados os métodos de revisão bibliográfica e survey. Como principais resultados foi possível observar que em um universo de 32 respondentes com cargos de liderança, 12,5% dos respondentes desconhecem a tecnologia RFID. De um total de 28 respondentes que demonstraram conhecer a tecnologia, 100% retornaram não ter a tecnologia implementada em suas operações, somente 28,6% entendem que a empresa já tenha avaliado em algum momento a possibilidade de implementação, e 60,7% acreditam que a implementação seja uma operação complexa, demonstrando que estes fatores contribuem negativamente para a adoção da tecnologia nas operações de almoxarifados em usinas. / The objective of this research is to identify and analyze the internal and/or external variables that are characterized as being factors in the adoption of RFID technology in the control materials inventory, specifically in the areas called stockrooms in plants belonging to the sugarcane sector in the current production scenario and national economic. The choice of plants of this sector was due to the economic importance which represented in 2013, 2% of GDP, this amount equivalent to US $ 43 billion, taking the gross busy the upper chain to $ 100 billion. Therefore, we used the methods of literature review and survey. The main results we observed that in a universe of 32 respondents with leadership positions, 12.5% of respondents are unaware of the RFID technology. A total of 28 respondents who knew about the technology, 100% returned not have the technology implemented in its operations, only 28.6% believe that the company has been evaluated at some point the possibility of implementing, and 60.7% believe that implementation is a complex operation, demonstrating that these factors negatively contribute to the adoption of technology in warehouses operations in plants.

Orientador: Darcy Flavio Nouer / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Odontologia de Piracicaba / Made available in DSpace on 2018-08-04T00:08:27Z (GMT). No. of bitstreams: 1 Viotti_AdrianadeOliveira_M.pdf: 2563925 bytes, checksum: 4df9549d622411867272692474ab8ed9 (MD5) Previous issue date: 2004 / Resumo: As variações morfológicas e o tamanho mandibular contribuem para a maioria dos desvios oclusais, maloclusões, e displasias dos maxilares. O tratamento ortodôntico é um procedimento de gerenciamento de espaços, e o estudo do processo de crescimento da região retromolar é essencial ao diagnóstico e planejamento do tratamento ortodôntico, com a finalidade de ajustar os dentes às dimensões ósseas de suporte. A avaliação do espaço disponível para se obter as posições dentárias corretas e conseguir a oclusão desejada é um dos passos do diagnóstico diferencial. Este trabalho apresenta uma metodologia para avaliar o ¿espaço útil ortodôntico¿ por meio do aumento dos incrementos de crescimento da região retromolar baseado somente em estruturas ósseas: área anterior, representada pela cortical vestibular do mento e na área posterior, a borda anterior do ramo ascendente mandibular. No presente estudo transversal foram mensuradas 240 lerradiografias da cabeça em norma lateral, distribuídas igualmente para os gêneros femininos e masculinos nas faixas etárias dos 7 aos 18 anos de idade. As análises dos dados estatísticos mostraram que o espaço retromolar teve um aumento de 0,9mm/ano no gênero feminino e 0,8mm/ano no gênero masculinono período estudado. Especificamente na avaliação das faixas etárias estudadas, os seguintes crescimentos foram observados: no gênero feminino de 7 a 10 anos: 5,2 mm, de 11 a 14 anos: 3,6mm e de 15 a 18 anos: 2,4mm. Já no gênero masculino, observou-se, de 7 a 10 anos: 3,6mm, de 11 a 14 anos: 2,8mm e dos 15 aos 18 anos: 3,2mm. Na correlação da medida equivalente à base mandibular (B ¿ X) e parte da altura do ramo (Y ¿ Z) constatou-se uma equivalência no crescimento dos segmentos. No tocante a metodologia proposta e a preconizada por Merrifield observou-se na correlação de Pearson um índice de 0,726 / Abstract: The morphologic variations and the mandible size contribute for most deviations occlusions, malocclusion and diseases of the maxillaries. The orthodontic treatment is a spaces management procedure, and the growth process study of the region retromolar is essential to the diagnosis and planning of the orthodontic treatment, with the purpose of adjusting the teeth to the bony dimensions of support. The evaluations of the available space to if obtain the dental positions and to get the wished occlusion is one of the diagnosis differential. This study show us a methodology of the evaluated the ¿utile orthodontic area ¿based in the growing increments of the retromolar region based only in bone structure: anterior area, the vestibular sinfisys cortical, and in the posterior area the anterior board of the mandible branch. In this study was measured 240 cephalometrics radiographies divided for the female and male sex in the age zones from 7 to 18 years. The results show us that the retromolar space had an increase of 0,9 mm/year in the female sex and 0,8 mm/year in male sex in the study period. Specifically in the evaluation of age zones was study, we observed the following growing increments in female sex 7 to 10 years: 5,2 mm/year, 11 to 14 year: 3,6 mm/year, 15 to 18 year: 2,4 mm/year. In the male sex observed in 7 to 10 year: 3,6 mm/year, 11 to 14 year: 2,8 mm/year and 15 to 18 year: 3,2 mm/year. In the correlation equivalent of mandible base (B ¿ X) and part of the mandible branch¿s high (Y ¿ Z), observed a growing synchrony of the segments. In the propose methodology and in Merrifield¿s propose observed the Pearson correlation an indices of 0,726 / Mestrado / Ortodontia / Mestre em Ortodontia

D.Phil. (Optometry) / An important issue in the quantitative analysis of optical systems is, for example, the question of how to calculate an average of a set of eyes. An average that also has an optical character as a whole and is representative or central to the optical characters of the eyes within that set of eyes. In the case of refraction, an average power is readily calculated as the arithmetic average of several dioptric power matrices. The question then is: How does one determine an average that represents the average optical character of a set of eyes, completely to first order? The exponential-mean-log transference has been proposed by Harris as the most promising solution to the question of the average eye. For such an average to be useful, it is necessary that the exponential-mean-log-transference satisfies conditions of existence, uniqueness and symplecticity, The first-order optical nature of a centred optical system (or eye) is completely characterized by the 4x4 ray transference. The augmented ray transference can be represented as a 5x5 matrix and is usually partitioned into 2x2 and 2x 1 submatrices. They are the dilation A, disjugacy B, divergence C, divarication D, transverse translation e and deflection 1t. These are the six fundamental first-orders optical properties of the system. Other optical properties, called derived properties, of the system can be obtained from them. Excluding decentred or tilted elements, everything that can happen to a ray is described by a 4x4 system matrix. The transference, then, defines the four A, B, C and D fundamental optical properties of the system…

No abstract available. / Dissertation (LLM)--University of Pretoria, 2013. / Centre for Human Rights / unrestricted