本論文計有一冊，約五萬字，並分為六章十八節，其旨在於建立一模式來求得自動販 賣通路之經濟規模。茲將內容提要分示如左： １•第一章 緒論：共分五節，第一節研究動機及目的，第二節研究範圍及對象，第 三節研究方法，第四節研究架構，第五章研究假定及限制。 ２•第二章 學理及文獻探討：共分五節，第一節通路通理，第二節經濟規模理論， 第三節排隊理論，第四節存貨理論，第五章相關實證研究。 ３•第三章 自動販賣業特性及發展概況：共分三節，第一節自動販賣業特性，第二 節國外發展概況，第三節國內發展概況。 ４•第四章 分析模型：共分二節，第一節分析模型之前提，第二節分析模型之建立 。 ５•第五章 實證分析：共分二節，第一節實證結果，第二節實證結果之分析。 ６•第六章 結論與建議。

Šiame darbe, kuris gali būti įvardijamas kaip lyginamasis-teisinis kokybinis tyrimas, nagrinėjamas Jungtinėse Amerikos Valstijose, Europos Sąjungoje ir Lietuvos Respublikoje susiklostęs privalomo akcijų pardavimo teisinis reguliavimas. Darbu siekiama nustatyti privalomo akcijų pardavimo (pirkimo) teisinį reguliavimą bei jį įvertinti akcininko teisių užtikrinimo efektyvumo požiūriu identifikuojant pagrindines praktikoje bei teorijoje kylančias problemas. Darbe pristatomu tyrimu siekiama įvertinti privalomo akcijų pardavimo teisinį reguliavimą ne tik mažumos akcininkų, bet ir didžiojo akcininko teisių užtikrinimo efektyvumo aspektu. Tai daroma analizuojant ne tik privalomo akcijų pardavimo instituto tikslus, bet ir šiam institutui būdingas suderinamumo su nuosavybės teisės apsauga, teisingos kainos užtikrinimo bei kitas problemas. / This work, which could be defined as a comparative-legal qualitative study, analyses legal regulation of squeeze-out existent in United States of America, European Union and the Republic of Lithuania. This research aims at determining legal regulation of squeeze-out (sell-out) and to evaluate it with regard to the effective protection of shareholder’s rights by at the same time identifying main practical and theoretical problems. The research presented in this work is aimed at evaluating legal regulation of squeeze-out not only with regard to the effective protection of minority shareholders’ rights but with regard to the effective protection of majority shareholder’s rights as well. It is done not only by analyzing aims of the squeeze-out institute but also the major problems inherent to this legal institute such as compatibility with the protection of private property, determination of fair squeeze-out compensation etc.

Derome Skog AB is a purchase company whose main task is to provide Derome Timber's sawmills in Halland with timber raw material. Because of the very hard competition in the roundwood market it is important to know what kind of purchase offers are required in order to buy a valuable product from forest owners. This study aims to elucidate the crucial factors when private forest owners choose to harvest and sell their forest. As base for this study, a questionnaire has been performed with private forest owners. The result of the study shows that it is not particularly often that the timber price is the crucial factor why the forest owners choose to harvest and sell the forest products; i.e. timber, pulpwood as well as energy assortments. Most often, it is entirely other reasons which drive the forest owner to harvest. The price of timber is however very important and can very well be the factor that determine to whom the forest owner chooses to sell his timber.

Fortement critiqués à la suite des avatars de la « nouvelle économie », les analystes financiers sell-side, salariés des sociétés de courtage, représentent néanmoins des acteurs indispensables et incontournables, tant pour les directions d'entreprise que pour les investisseurs. Cette recherche a pour vocation d'essayer de comprendre comment les analystes financiers sell-side forment leur jugement. La première partie de cette thèse montre comment les recherches antérieurement réalisées en finance ainsi qu'en comptabilité, selon l'appréhension du futur qu'elles retiennent, ont étudié ce phénomène en intégrant progressivement l'inscription sociale de l'analyste. Cette dimension sert de point de départ pour une démarche compréhensive et qualitative, fondée sur la méthode de la Grounded Theory. La seconde partie propose un modèle d'analyse de la formation du jugement en tant que pratique institutionnellement encadrée et localement ajustée. Cette recherche montre comment l'inscription de l'analyste au sein de son « champ organisationnel » le conduit à devoir prendre en compte les modes de raisonnement et à interagir cognitivement avec les autres acteurs.

In this study I identify and argue for hybridity as a common feature in four postcolonial texts, namely Femi Abodunrin’s It Would Take Time, Edward Kamau Brathwaite’s Masks, Ngugi wa Thiong’o’s Matigari and Mvona’s An Arrow from Maraka. The study advances that when two or more cultures encounter one another hybridity affects the new emergent culture socially, linguistically, historically and politically. Employing Homi Bhabha’s interrelated terms, notably ambivalence, mimicry, liminality, the third space, in-between space and interstitial space —all of which gesture towards the concept of hybridity, the study explains the emergence of corresponding and equally complex identities in the postcolonial world. With a specific reference to Africa, the study establishes that postcolonial discourse is not as transparent because hybridity does not necessarily mean coming up with completely new aspects of Africa but it implies coming up with mixed cultures since different histories and cultures affect each other in order to come up with a new brand. As such the study concludes that hybridity is opposed to cultural purity and the assumed status quo. In this dissertation I therefore argue for hybridity as a solution to identity crisis because the new personality displays different traces which, in the words of Homi Bhabha, are called “transcultural identities” and such a plurality of identities leads to the production of hybrid personalities and cultures. Such transcultural forms within the contact zone, which Bhabha calls the “in-between space,” carry the burden and meaning of the new cultures that emerge in the postcolonial condition. / English Studies / M.A. (English)

Submitted by Georgia Vaz (georgia.vaz@mackenzie.br) on 2016-07-06T19:39:07Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) ARI FREUND.pdf: 2856706 bytes, checksum: 6960d4d721335f7152a54ba441237d9e (MD5) / Made available in DSpace on 2016-07-06T19:39:07Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) ARI FREUND.pdf: 2856706 bytes, checksum: 6960d4d721335f7152a54ba441237d9e (MD5) Previous issue date: 2016-02-16 / Considering the games eficiency for learning business this research proposes the development of a simulation game as an education tool for sales executives on financial techniques to sell. These techniques helps to maximize solution value by differentiating the way sales are performed. Initially a literature review has been held on the corporate universities evolution, epistemological and business games, adaptability and business financial structure. Then the SGDD (Serious Game Development Document) has been elaborated and the artificial intelligence technics required for the development of the game PHABRIKA have been defined. Developed in Game Maker Studio, the game is made up of two levels: on the first level the player learns about game dynamics, and on the second level the player is challenged to a series of strategic decisions-making into a competitive market environment. Finally, an observation session with sales executives (of electronic components for industry segment) has been held to validate the education of financial techniques to sell methodology through usage of the game PHABRIKA. Using observation session prior and subsequent questionnaires it was possible to compare participants' knowledge evolution and conclude that the game PHABRIKA is effective as education tool on financial techniques to sell. / Considerando a eficiência da utilização de jogos para aprendizagem de negócios, este projeto propõe o desenvolvimento de um jogo de simulação como instrumento para ensino de técnicas financeiras de venda para executivos de vendas. Estas técnicas auxiliam a maximizar o valor agregado da solução por meio da diferenciação da forma com que a venda é realizada. Em um primeiro momento, foi realizada uma revisão literária a respeito da evolução das universidades corporativas, jogos epistemológicos, jogos de empresas, adaptatividade e estrutura financeira de empresas. Em seguida foi elaborado o SGDD (Serious Game Development Document - Documento para desenvolvimento de serious games) e definidas as técnicas de inteligência artificial necessárias para o desenvolvimento do jogo PHABRIKA. O jogo, desenvolvido na plataforma Game Maker, é composto por dois níveis, sendo o primeiro para que o jogador entenda sua dinâmica e o segundo para que tenha desafio de tomar decisões estratégicas atuando em um mercado competitivo. Por fim, a metodologia de ensino de técnicas financeiras de vendas utilizando o jogo PHABRIKA foi validada por meio de uma sessão de observação com um grupo de executivos de vendas de componentes eletrônicos para segmento industrial. Utilizando-se de questionários anteriores e posteriores à observação foi possível comparar a evolução dos participantes, e concluir que o jogo PHABRIKA foi eficiente como instrumento de ensino de técnicas financeiras de vendas.

The thesis disserts on particular takeover techniques, both generally and with respect to the specific regulation by Czech law, considering the relevant rules of acquis communautaire. The paper is focused in particular on takeover bids, public offers for purchase or swap of shares, squeeze-out, sell-out, purchase of business establishment and mergers. The objective is to analyze the subject-matter both from legal and economic point of view, with respect to tax and accounting implications. The thesis contains also the analysis of suitability of particular takeover techniques for specific types of investors, with respect to the aims and intents pursued.

Comparison of accounting concept of animal husbandry according to IAS 41 - Agriculture and Czech Accounting Standards in terms of valuation, accounting records, classification and reporting of biological assets. Practical usage of fair value as a mean of valuation decreased by estimated costs to sell and evaluation of classification according to IAS 41 requirements in case of particular agriculture organization.

In this thesis we compared a profitability of several investment strategies that could be used at the stock markets and we adjusted them for the need of Prague Stock Exchange. The strategies that we used are based on some different principles and they provide different results. We found that the strategies based on the technical approach gave us better results than the strategies based on the fundamental approach. The next finding is that those strategies for which the investors would go also into the short sell perform better than the strategies for which the investors would take just the long positions. The best results we got for the momentum strategy, which is based on the autocorrelation of returns.

The thesis deals with finding such a competitive strategy, which enables a well-established Copany to remain on the leading edge of sales finance market in the Czech Republic. To do that, it is necessary to acquire as detailed information about competitors´ activities, professional environment development and end-user preferences trend, as possible. Based on this information it proposes possible models of strategic options including the impact on customers, business partners and internal issues.