Master thesis solves engineering design of the turn-over table about size clamping surface 2000x2500 mm for horizontal boring machine WRF 130 CNC. According to requisite parameters submitter, firm Fermat CZ Ltd, is processed engineering design of the drive rotary axis, hydraulic clamping, mouting device and procedure mouting all systém. Everything is documented in the calculations and drawings. Consultations proceeded in firm Fermat CZ Ltd. All solution is enhancement of suggestions and adviced, that the have had in construction and on workshop to to a given problem.

In past researches about the related factors of employee turn-over tendency, they paid most attention on employee satisfaction and available new jobs. Nevertheless, not only organization but also mental condition will influence the job satisfaction. Mental condition, including individualized psychological behavior and target, demarcate the life style of employee in organization ¡] 1988, Ansbacher ¡^. In addition, employee life style were evaluated quantitatively by Plummer¡] 1974 ¡^in three directions, activities, interest, and opinion. We combine both theories mentioned above to reveal the relationship of employee life style between inside and outside organization. Questionnaire and statistics are used to calculate and analysis the data collected from four companies of domestic airline in Taiwan in the research. Our study result shows that the background of employee has the influence on life style both inside and outside of organization, which leads to different tendency of employee turn-over. This is the first attempt to define the employee life style, both inside and outside of organization, and compare their turn-over tendency. Conclusively, the relation between employee life style and turn-over tendency is remarkable, which can be the reference of further researches about employee turn-over tendency related with life style.

No description available.

[pt] Nos ní­veis atuais de globalização, fluxo de informações e sensibilidade das economias e empresas em todo o mundo, e onde os mercados financeiros,os processos, operações e dinâmicas organizacionais são cada vez mais padronizados, torna-se cada vez mais importante a precisão dos indicadores e dados que são utilizados na avaliação de empresas para a percepção quanto as suas situações financeiras por meio da observação de indicadores de capital de giro, em especial, em novos mercados e paí­ses e para as empresas globalizadas. Este trabalho proprõe um modelo de avaliação de situação econômico-financeiro de empresas baseado em uma analise conjunta da aplicação dos clássicos e tradicionais Indicadores de Liquidez com o Modelo Dinâmico de Capital de Giro, estudado e desenvolvido por Michel Fleruiet. O trabalho propõe sua aplicação em empresas de quatro paí­ses da America Latina, Argentina, Brasil, Chile e México. Testes aplicados sobre as Demonstrações Financeiras das empresas dos setores de tecnologia e energia representando cem por cento das empresas de capital aberto destes setores nos paí­ses revelaram que e benéfica a utilização conjunta dos modelos de avaliação de situação econômico-financeiro e de autofinanciamento. / [en] On the current globalization levels, information flow and economies and companies sensibility all over the world, and where financial markets, the procedures, operatives and organizational dynamics are at each more standardized, becomes as more important the indicators precision and the data that are used evaluating companies to perceive regarding its financial situations by the observation of the working capital indicators, specially over new markets and countries and for globalized companies. This study intend to propose an evaluation model for financial-economic companies situation based on a jointly application of the classics and traditional Liquid Indicators with the Dynamic Working Capital Model studied and developed by Michel Fleuriet. The studies propose to apply it over four Latin America countries, Argentina, Brazil, Chile and Mexico. Such trials accomplished over Financial Statements of technology and energy companies representing one hundred percent of open market capital companies of these segments on countries, revealed that it's beneficial the use of both models of evaluation of the financial-economic situation and auto- sufficiency jointly.

Ce travail théorique et empirique est centré sur la validité de construit des comportements de civisme organisationnel (CCO). Nous proposons une définition « théorique » (caractéristiques observables) qui synthétise les principaux éléments des définitions précédentes. La caractéristique essentielle des CCO est qu'ils sont discrétionnaires (non-imposables, leur omission n'est pas punissable). Cette définition « théorique » est articulée à une définition du « contenu » du domaine, fondée sur le modèle de Borman, Penner et al. (2001). Le questionnaire en français développé sur ce modèle s'ajuste plutôt au modèle de Williams et Anderson (1991, CCO qui bénéficient à l'organisation vs. CCO qui bénéficient aux individus). La validité divergente est étudiée au regard du modèle des cinq facteurs de personnalité. Il est argumenté qu'une meilleure compréhension des relations personnalité-CCO peut être obtenue en considérant les relations au niveau des facettes.<br /><br />Dans une seconde version du questionnaire, les CCO correspondent à un construit latent général, qui peut être distingué en plusieurs facettes plus spécifiques, comme le suggèrent Tepper et al. (2004) et la méta-analyse de LePine et al. (2002). Une analyse théorique et empirique tend à confirmer l'hypothèse d'antécédents communs aux CCO et au turn-over volontaire. La relation entre la motivation à s'engager des marins et les CCO est également étudiée. Globalement, la motivation semble être un antécédent majeur des CCO (Borman et Penner, 2001 ; Organ, 1990). Nous proposons un réseau nomologique des relations entre les CCO et divers construits de la psychologie industrielle et des organisations, incluant la dimension motivationnelle.

No description available.

[pt] Esta dissertação analisa o perfil de pequenas e médias indústrias do Rio de Janeiro e São Paulo na administração do capital de giro. Para tanto, foi conduzida uma pesquisa de campo com questionário estruturado para uma amostra significativa destes dois estados. A pesquisa visava identificar comportamentos padrão na utilização de 7 ferramentas de administração de capital de giro selecionadas, além de delinear grupos de empresas com características e condutas semelhantes. O resultado obtido por tal pesquisa foi a identificação de quatro grupos distintos de empresa com relação ao gerenciamento do capital de giro: empresas com foco na gestão do crédito, empresas com foco na gestão financeira, empresas com foco na gestão de estoques e empresas sem foco específico na gestão do capital de giro. Adicionalmente, foram confirmadas semelhanças de comportamento frente a condições parecidas a que as empresas são submetidas. / [en] This essay analyses the outline of small and medium industries in Rio de Janeiro and São Paulo on working capital management. With this purpose, a survey using structured questionnaire was conducted in a valid sample of those two states. The research intended to identify patterns on the usage of 7 selected working capital management routines and beside that categorize groups of firms with similar characteristics and behavior. The results obtained with the research was the identification of four different types of companies with regard to their working capital management routines: firms focused upon credit management, firms focused upon cash management, firms focused upon stock management and firms with no focus on any specific working capital management routine. In addition, similarities in behavior among firms were confirmed when they were put through similar conditions.

[pt] Este estudo examina, mediante o uso de indicadores de liquidez tradicionais, Rentabilidade e o Modelo Fleuriet, a administração do capital de giro das empresas. Dentro da gestão financeira é necessário analisar o capital de giro e se os seus níveis são adequados, excessivos ou insuficientes. Esta análise deve ajudar-nos a entender que ter um capital de giro suficiente é uma garantia para a estabilidade da empresa e o permite conduzir as suas operações em uma base mais econômica e sem restrições financeiras, tornando possível confrontar emergências e perdas sem o perigo de uma crise financeira. Essa metodologia foi aplicada a uma amostra composta de empresas brasileiras e peruanas pertencentes a seis setores industriais. Estas empresas são de capital aberto e tiveram ações negociadas na Bolsa de Valores de seus países, no período compreendido entre os anos de 2000 a 2007. O resultado da análise mostrou que os índices econômico-financeiros tradicionais explicam a rentabilidade da empresa. O índice que apresentou melhor resultado foi o Índice de liquidez corrente. Já na abordagem do Modelo Fleuriet para gerenciamento dinâmico do capital de giro, as empresas foram classificadas de acordo com a estrutura financeira estabelecida por esse modelo. Verificou-se que a maior freqüência para as empresas brasileiras foram as de tipo V, as quais são sólidas, financeiramente e têm capital de giro positivo, alem de um saldo de tesouraria positivo. A necessidade de capital de giro positiva mostra que as empresas devem gerenciar suas políticas de capital de giro eficientemente e efetivamente. No caso das empresas peruanas, o tipo III, insatisfatório, teve a freqüência maior. Neste caso apresentam um capital de giro positivo, uma necessidade de capital de giro também positiva e um saldo de tesouraria negativo. Mostrando que as empresas têm uma dependência de empréstimos de curto prazo para o financiamento de suas operações. / [en] This study examines, by the means of traditional liquidity indicators and the Fleuriet model, the working capital management of firms. Within financial management, it is necessary to analyze working capital and whether its levels are adequate, excessive, or insufficient. This analysis should help us to understand that having sufficient working capital is a guarantee for the stability of the firm and permits it to conduct its operations on a more economic basis and without financial restrictions, making it possible to confront emergencies and losses without a financial crisis. This methodology was applied to a sample composed of Brazilian and Peruvian enterprises from six industrial sectors. These firms have their shares traded on the stock exchange of their respective countries, in the period from 2000 to 2007. The result of the analysis was that the traditional financial-economic indicators explained corporate profitability. The indicator that presented the best result was that of current liquidity. Using the approach of the Fleuriet model for dynamic working capital management, the companies were classified according to the financial structure established by this model. The greatest frequency for Brazilian firms was of type V, which are solid financially with positive working capital, aside from a positive Treasury position. The positive necessity for working capital shows that firms must manage their working capital policies efficiently and effectively. In the case of the Peruvian firms, type III, insatisfactory, had the greatest frequency. In this case are presented a positive working capital, a necessity for working capital also positive, and a negative treasury balance. This shows firms with a dependence on short-term loans for their financing.

我國2000年總統大選結果為台灣帶來首次的政黨輪替，使我國在民主化的路程上更進一步地朝向民主鞏固(Democracy Consolidation)的階段，在這樣的時代中，公務人員必須更加重視民意，並在人民心中建立值得信賴的形象。而在人民的「腦海圖像」大多是由傳播媒體傳遞的訊息所建構而成的，故公共管理者須了解人民從傳播媒體獲得什麼樣的訊息，以及公務人員在傳播媒體上的形象究竟為何，才能對症下藥地進行公務人員的形象改造。 因此，本研究以聯合報系的電子資料庫「聯合知識庫」為分析資料的來源，資料範圍則為我國第一次總統大選前後各一任總統任期，即1996年5月20日到2004年5月19日的公務人員新聞，採用傳播學界的研究方法─內容分析與框架分析，分析上述時間範圍內的聯合報的新聞內容，以了解公務人員在報紙上所呈現的形象究竟為何，以及比較2000年政黨輪替前後公務人員的報導形象，是隨著執政黨的更替而有所不同。 結果發現，報紙給予公務人員的框架有三：「大人」、「公僕」及「員工」，其中以「公僕」為在新聞之中最常見的公務人員形象框架；再者，報紙多以中立立場、極短篇幅，以及純新聞的報導方式來報導公務人員。最後，如果比較政黨輪替前後的公務人員新聞之後，發現兩時期的公務人員皆被報紙視為「公僕」，而且多被給予負面的報導；但亦有所不同之處：政黨輪替之後，公務人員新聞的報導篇幅變小，對公務人員的評價負面新聞比例不變，但正面新聞比例有上升的趨勢。 / In democratic polity, the important aspect of governance is public opinion. After the year of the first party turn-over, bureaucrats need to build reliable images in people’s head and try to earn their support for the policies. But, what is the images of bureaucrats in people’s head is an interesting but unsolved question for the field of public administration. To answer the question, the researcher tries to analyze the stories about bureaucrats in the media---the strong fourth branch of a democratic government. By using content analysis and frame analysis, this research uses the data collected from the news in the United Daily News to answer the above questions. Between the years of 1996 to 2004, 998 sample news are selected from the database of UDNDATA. The findings are as follows: First of all, as a whole, there are three types of newsframes of bureaucrats utilized: “authoritarians”, “public servants”, and “employees”, and the newsframe of public servant appears to be the most popular one. Secondly, bureaucrats’ news is covered in less than 500 words and in the tone of neutrality and negativity. Thirdly, there is no difference in newsframe between the news before and after the first party turn-over. However, the news space is getting shorter and the amounts of positive coverage are increased after the year of 2000.

Operation scales of the travel agencies can be giant or tiny in term of sizes. No matter in Taiwan or abroad, most trvel agents are SMEs (small and medium enterprises), while some large-scale foreign or mainland travel agencies are even bigger than ordinary banks or airlines. Travel agents play a role as an important channel for travelers. They collect a considerable huge amount of money from travelers and pay to the suppliers just like a temporary God of Wealth. Airline tickets and tour fares end up to some hundred millions or even some billions of turn over (in total amount counting method) commonly. This is an industry which charges in advance before providing services. In addition to the shorter term of airline credit, six elements of travel - meals, accommodations, transportations, sightseeing, shopping, and entertainments, are allowed routinely credited periodically, especially tours fares often accumulated to an astronomical figures. This sevice industry is quite different from other manufacture suffered from the "inventories" problem, but with something in common, it has a huge amount of outstanding accounts remain unsettled, or even worse to cause the phoenomenon of financial black hole with "assets virtually inflated and liabilities virtually reduced". Several large tours wholesalers in Taiwan went bankruptcy might be owing to these reasons. Even the subsidiary of TUI, the world's largest tours group, outbroke similar news incident in early 2011. It was not singly but in pairs, Reuters reported that Europe's second largest travel company Thomas Cook facing financial crisis in late 2011, were forced to acquire ¢G 2 billion loan from banks to survive in the coming low winter season. A great amount of accumulated money often causes a crisis of credit expansion, if any ambitious entrepreneur seeks to gain more profits from other reinvestments, intends to get real estates, accquitions, mergers, and other risky investments, possibly resulted in large scale damage with both investments and foreign currency exchange losses, when facing an economy downturn or political turmoils. "Financial management" is always the primary course of business running. Emphasis on the "financial problems management" is not just a slogon, and not just to watch bank deposits closely, but also to realize how and what sholuld be seriously paid attention to. Revenue increasing and cost cutting are always the true value of financial management on business development. The differences of corporate finance from time to time are as same as different figures of human pulse, blood presure, or blood suguar that varies at diffent times or in different conditions. Financial management of a company is just like personal health management, such as people in different stages faces different situations and needs. So companies must grasp the pulse of business development in different stages to plan for the future direction. Many companies seek to maximize profits at the same time, yet ignoring the strong managing and decision-guiding functions of financial management. Newspapers and magazines often report how many employees and consumers are impacted by the closing of plants or travel agencies, many of them are wellknown enterprises. Although the global economic downturns, the failure of business diversification or reinvestment hold-up losses and other factors might take the blames. But as the old saying: "There is no sunset industry but only sunset enterprises." How to survive in the harsh environment? We must strengthen to master financial management, through analysis and control of "financial problems management" to generate necessary resources and to cut the costs to enhance the business performance. "The management of financial problems among travel industry" is really the weakest point of this industry. Practical financial management books or informations for travel agencies are not easy to be found in stores or other resources. In past decades we have seen the rotation of rises and falls in the industry, we strongly believe "Accounting and Financial Management" is the basis for all kinds of management. This thesis contains the examples of Phoenix Tours International and other travel agents among Taiwan travel industry. The real experiences of daily practices are the most important contents. I attempt to integrate academic theories into daily practices, a little theoretical but more practical argument, to provide better healthy informations for the industry. Despite the company accounting system, I had also tried to establish a basic financial training material for my management team. Wish all our colleagues will not repeat the same financial errors of their predecessors. Under the guideline of Taiwan Tourism Bureau which is committed to developing tourism with ¡§Vanguard for excellences and piloting for all projects¡¨, I tried to do my best to write down personal experiences and researches knowledge as basic works. Hope to bring up some echoes and brainstormings, to lead a brighter future and better progress for the industry. All the appendixes to this thesis are important references to the main text. Many of them are also my writings in the past. At last, IFRSs regulations will soon be implemented, we have to find out its impacts on the enterprises that should not be underestimated. Not only affect financial and accounting areas, information system, performance reward systems, investor relations, tax and legal aspects will also have significant impacts. IFRSs conversion or convergence may not only be an easy task, but provides an excellent opportunity for companies to re-examine the existing financial strategies, accounting policies, management systems, process efficiencies, risk managements, internal controls, system functions, corporate governances and investor relations practices, such as whether to meet current and future needs, and take this opportunity to enhance their strengths by improving inadequacies.