Abstrakt                                                                                              Syftet med undersökningen var att belysa och jämföra förändringar som sker i den kommunala musikskoleverksamheten när den utsätts för konkurrens och finansiering via checksystem. Undersökningen begränsades till Nacka och Österåker, de kommuner där systemet använts längst. Genom intervjuer av kommuntjänstemän och musikskoleledare samt i en enkätstudie hos musikpedagogerna undersöktes vilka faktorer som lett till förändringar i verksamheten och hur dessa upplevdes, samt hur de olika parterna såg på den framtida kommunala musikskolan. Resultatet av undersökningen visade att det var checksystemets utformning och kommunens styrning som bidrog till förändringar i verksamheten. Nacka kommun och Österåkers kommun hade utformat olika checksystem som gav skilda konsekvenser för verksamheterna. Österåkers system var generösare för kunden än Nackas system. Samtidigt valde Österåkers kommun att i större utsträckning styra musikskoleverksamheten i strävan efter en form av rättvisa mellan de olika aktörerna. Det informanterna upplevde som positivt med konkurrensutsättningen var att kunderna inte behövde stå i kö till verksamheten, men konsekvensen av att kön var borta var att många lärare fått svårare att fylla sina tjänster. Den ständiga elevrekryteringsprocessen och känslan av att ha eget ansvar att fylla sin tjänst skapade stress hos lärarna. På en konkurrensutsatt marknad ökar behovet av marknadsföring och vi såg en risk att instrument- och genrebredd minskar om kunden inte får tillräcklig information om den kommunala musikskolans utbud. Lärarna och tre av våra fyra informanter önskade att den kommunala musikskolan i framtiden ska ha ett uppdrag att bevara mångfald och bredd gällande genrer och instrument. / Abstract                                                                                                The purpose of the study was to illustrate and compare the changes taking place in municipal music school activities when these were exposed to competition and financing via voucher systems. The investigation was limeted to Nacka and Österåker, the municipalities where the system has been used the longest. We examined, through interviews with city officials and music school managers – plus a questionnaire study among music masters – the factors that had led to changes in the activities and how people reacted to these changes, as well as how the various parties appraised the future of the music school. The results of the survey showed that the changes in the activities were due to the design of the voucher system and the municipality's control. Nacka and Österåker had created different voucher systems that led to different consequences for the activities. Österåker’s system was more generous to the customer than the Nacka system. Meanwhile Österåker chose to a greater extent to control the activities of the music school in order to achieve a certain degree of fairness between the parties. A positive result of the opening to competition was, according to the informants, that customers did not have to queue up for activities. On the other hand, the consequence of no queuing was that it has become harder for many teachers fill up their posts with pupils. The continuous process of recruiting new pupils and the feeling of responsibility for filling up their own posts caused stress among the teachers. On a competitive market, the need for marketing is increasing and we saw a risk that the breadth of musical instruments and genres will decrease if the customer does not receive sufficient information about the offerings of the local music school. The teachers and three out of four informants wished for the future that the local music school should have the mission to preserve the diversity and breadth regarding genres and musical instruments.

En el presente trabajo de investigación se realiza un Plan de Negocios para la construcción y comercialización de 35 departamentos que conforman un Edificio multifamiliar, distribuidos en (7) pisos, (1) semisótano, (1) azotea y áreas comunes. La obra se ejecutará en un terreno de 575.68 m2 ubicado en la Urbanización Recaudadores del distrito de Ate. El proyecto será construido bajo un concepto que incorpora criterios de sostenibilidad ambiental denominado Mivivienda Verde, el cual forma parte del programa Mi Vivienda y es impulsado por el Estado Peruano. Actualmente, existe en el mercado una tendencia creciente en el otorgamiento de créditos mediante los programas Mi Vivienda. Los beneficios que generan estos proyectos eco sostenibles como (i) ahorro de hasta el 30% en consumos mensuales de agua y luz, (ii) cuota mensual más baja ya que tiene una tasa preferencial que va desde un 6.99% y un bono que varía entre 3% y 4% del monto de financiamiento (iii) y promoción de la sostenibilidad de recursos en el tiempo, han generado un impulso de las viviendas eco sostenibles y gran expectativa en el sector inmobiliario. El avance ha sido notorio, la gran demanda de las personas por obtener estos beneficios ha impulsado el interés de las constructoras e inmobiliarias para desarrollar este tipo de proyectos y en respuesta a esta tendencia, la empresa constructora inmoboliaria Acrecer ha identificado esta oportunidad de mercado que le permitirá tener mayor velocidad en la venta de los departamentos que conforman el proyecto, generando mayor rentabilidad para la empresa. Para el desarrollo de esta idea de negocio y lograr la justificación del proyecto, así como la validación del mismo, se emplearon tres fuentes de recolección primaria; entrevistas a expertos (constructoras e inmobiliarias), técnica de sondeo dentro del area de influencia y sondeo en las Ferias inmobiliarias. El levantamiento de la información se aplica en un radio de acción cercano a la localización del proyecto, los alrededores de la Urbanización Recaudadores en el distrito de Ate, asimismo en la feria inmobiliaria ExpoUrbania 2019 llevada a cabo en el Centro Comercial Jockey Plaza en el distrito de Surco, los resultados obtenidos nos lleva a confirmar que nuestro proyecto no solo es deseable, es factible y rentable, dado que, obtenemos validez y se ratifica la viabilidad del proyecto mediante indicadores económicos descritos en los criterios del Valor Actual Neto y la Tasa Interna de Retorno, después de incorporar la tasa de descuento promedio ponderada de las fuentes de financiamiento, que incorpora los riesgos no sólo del proyecto sino también del sector construcción. Como conclusión, luego de determinar la viabilidad del proyecto inmobiliario, se confirma la existencia de un nicho de mercado en el sector construcción como alternativa de inversión. / In the present research work, a Business Plan is made to propose the construction and commercialization of 35 departments that make up a multifamily housing, distributed over 7 floors and social areas. The project will be built under a concept that incorporates environmental sustainability criteria named Mivivienda Verde promoted by the peruvian state in response to the deficit of housing in Lima Metropolitana and the environmental impact as a result of man's actions. The project will be executed on a 575.68 m2 plot located in the Recaudadores Urbanization of the district of Ate. Currently, there is a growing trend in the market in granting credits through the Fund Mivivienda, Techo propio and Mivivienda Verde programs. Mivivienda Verde Fund has shown an increasing demand and dynamism in the real estate sector with 45% of the bonds placed between banks and financiers only at the beginning of 2019. The benefits generated by these eco-sustainable projects such as (i) savings of up to 30% in monthly consumption of water and electricity, (ii) lower monthly payment for credit (iii) and promotion of sustainability criteria by the| proper use of resources over time is part of the dynamism of the sector since the end of 2018 and, in response to this trend, the company Acrecer SAC has identified this market opportunity and offers to its clients the construction of a project of 35 departments under this concept, with high quality finishes in its design and construction and a post-sale service to address your doubts or needs, which makes them the pioneers in the execution of a real estate project under the concept of sustainability in the Recaudadores Urbanization in the district of Ate. For the development of this business idea and achieve the justification of the project, as well as its validation, three sources of data collection were used, described in interviews with experts, surveys to the target public and construction and real estate companies through the sounding technique. The gathering of information is applied within a radius of action of the location of the project, the surroundings of the Recaudadores urbanization in the district of Ate, as well as the ExpoUrbania 2019 real estate fair held at the Jockey Plaza Shopping Center in the district of Surco. The results obtained lead us to confirm that our project is not only desirable, but also feasible and profitable, given that, We obtain validity and the viability of the project is ratified by means of economic indicators described in the Current Value criteria Net and the Internal Rate of Return, after incorporating the weighted average discount rate of the financing sources, which incorporates the risks not only of the project but also of the construction sector. Finally; as a final conclusion, after determining the viability of the real estate project, the existence of a niche market in the construction sector as an investment alternative is confirmed. / Tesis

This paper examines how the adoption of a series of digital technologies in tourism companies affects economic, social, and environmental sustainability. This research conducted a quantitative survey on tourism companies in Korea to empirically explore the connection between digital transformation and its impact on sustainability. The survey questionnaire was generated under the six hypotheses, which categorized research questions in detail. As a result of the survey data analysis, the following three implications were derived. First, it was confirmed that the economic sustainability of a company increases as the size of digital transformation grows. This result connotes substantial meaning because the existence of economies of scale helps economic sustainability, but on the other hand, it can undermine social sustainability. Second, a marginalization of environmental sustainability issues in digital transformation was observed. Survey results statistically confirmed that the impact of digital transformation on environmental sustainability is smaller than on economic and social sustainability. Finally, digital transformation has the characteristics of a service. There are provider companies that create digital transformation services, and at the same time, there are beneficiary companies that receive and utilize digital services. The fact that the impact of the innovation voucher service expected by the provider company was accepted as a smaller impact on the beneficiary company means that digital transformation services should also be designed to be more customer-centric.  Economic, social, and environmental sustainability do not exist alone. Improving economic sustainability triggered by digital transformation has side effects that deepen social inequality, and business activities focused on economic and social sustainability make the mistake of minimizing environmental sustainability in corporate management decisions. Digital transformation is a service that creates value in the process of utilization. Our society should balance the value generated by digital transformation with economic, social, and environmental sustainability.

The master´s thesis deals with making appropriate communication mix for the selected Deal of the Day Websites using marketing methods. The theoretical part deals with the important definitions on the basis of which developed analytical part, which includes the evaluation of the current situation of the selected company, which serves as the basis for the selection of specific instruments of communication mix.

本論文以公共職業訓練委託民間辦理為範圍探討我國職業訓練制度，目的有三： 一、檢討我國公共職業訓練機構的績效及國外職業訓練民營化的經驗以做我國公共職業訓練委託民間辦理的基礎。 二、對於委託辦理的政策規劃進行研究，包括委託的目標、篩選機制、成效評鑑等，希望藉此能使委託民間發揮最大功能。 三、針對目前委託民間辦理的主要方式「專班委外」與「職業訓練券」進行制度檢討，並提出政策建議，提供政府施政參考。 本論文根據研究目的蒐集相關資料進行文獻探討與訪談。從國外民營化的經驗可發現，引進市場機制必須在市場環境成熟的情況下才可奏效，目前我國公共職訓委託民間辦理在執行上面臨許多問題：在我國職業訓練尚未發展成熟的前提下即欲以委託民間辦理來引進市場機制，先天條件上即有不足，加上專班委外及職業訓練券本身設計上的問題，因此委託民間辦理仍有許多需要改善之處。 本論文從制度檢討的角度，將所面臨之重要問題加以歸納分析，提出具體建議，以供職訓主管單位參考。本論文認為政府在委託民間辦理公共職業訓練時，如果一味「推陳出新」，忽略市場環境是否成熟的重要性，那麼就無法使政策發揮最大功效，達到設定之目標。本論文建議政府對於職業訓練應進行全盤的規劃，首先要健全國內的職訓市場，讓職業訓練市場成熟以引進市場競爭機制，各種訓練的提供者能分工合作，特別是讓事業單位提供訓練，以達到訓用合一。因此要委託民間辦理，首先應加強職業訓練市場的成熟以產生市場競爭機制，其次應加強制度設計的分工，再者對於訓練的成效進行評鑑以提供選擇的依據是非常重要的工作。 政府與民間皆認為民間參與公共職業訓練為無法抵擋的潮流，唯委託民間並非是萬靈丹，小至委託契約的內容、委託的項目、委託對象的選擇，大至委託民間的篩選機制、成效評鑑等都需要審慎地考量。

In recent decades, the Swedish welfare system has been characterized by the increasing occurrence of market solutions. One example of this development is the introduction of voucher systems in the elderly care. With the purpose to contribute empirically based knowledge about elderly caretaker’s ability to act in a voucher system, interviews have been conducted with eleven relatives to someone who lives in a residential home. By further focusing on the unique features of the elderly care and putting these in relation to Albert O. Hirschman's concept of exit and voice, several conclusions have been made about the individuals strategies towards the voucher system. The study shows that the individuals relation to the voucher system is characterized by emotions and social relations witch complicates the ability to act rationally towards the market.  The unique character of the elderly care also means that the possibilities for exit (to change residential home when not content) are limited, as it implies a heavy burden for both relatives and caretakers to change residential home. Lack of information about what other options are available also limits the individuals ability to exit. The possibilities of voice (to protest and try to improve the quality of the care) are also limited to the individual as this is an option that takes a lot of energy and dedication. The study shows that protracted voice without improvement ultimately makes the individual give up his attempts to influence the quality of the care. The only option that remains when neither voice or exit is available is for the relative to personally take over the care of the caretaker.

Made available in DSpace on 2014-12-17T13:53:16Z (GMT). No. of bitstreams: 1 AdneideMRS.pdf: 669164 bytes, checksum: 2bf5f8400bafdb6fa8d8e052ea6d7c45 (MD5) Previous issue date: 2007-09-24 / The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed / O presente estudo concentrou-se em analisar um instrumento atual de grande impacto na arrecada??o estadual do ICMS: o Equipamento Emissor de Cupom Fiscal (ECF). Nesse sentido, procurou-se investigar os efeitos do processo de automa??o comercial na arrecada??o do ICMS do Estado do Rio Grande do Norte, no per?odo de 2000 a 2006. Para tanto, trabalhou-se com o Com?rcio Varejista, exceto a atividade de combust?veis, por ser um dos grupos de contribuintes obrigados a usar o equipamento ECF. Baseado nesse objetivo, a metodologia adotada caracterizou-se como um estudo de natureza quantitativa, explorat?rio-descritiva, atrav?s da coleta de dados secund?rios, fornecidos pela Secretaria de Estado da Tributa??o (SET). Na aus?ncia de um modelo estat?stico na literatura existente sobre o tema abordado, optamos pela elabora??o de um modelo pr?prio com a constru??o de tabelas e gr?ficos. Constatou-se que embora as taxas de crescimento entre as atividades usu?rias do ECF tenham tido participa??o ascendente na receita tribut?ria nos anos em quest?o, a partir de 2004, com a implanta??o da Transfer?ncia Eletr?nica de Fundos (TEF), essa participa??o apresenta maior crescimento, o que leva a supor que o uso desse recente instrumento proporciona um impacto significativo na arrecada??o efetiva do Estado. Ressalta-se ainda que os montantes arrecadados poderiam ser ainda maiores, se o n?vel de ades?o ao instrumento n?o fosse t?o baixo, principalmente em rela??o aos pequenos empres?rios, o que pode indicar sonega??o enraizada no sistema. Em resumo, pelo conjunto de dados obtidos, ? poss?vel concluir que o ECF e o recente TEF tem influenciado de forma significativa a arrecada??o do ICMS no Estado em todo o per?odo analisado

The thesis presents an analysis of the area collective investment in Czech republic. The focus is aimed primarily at historic development one of the most important way of saving money in The Czech capital market. The thesis analysis by details the process of formation collective investment by methods named "kupónová privatizace" and principles and guidelines of formation new capital market subjects. The function and purpose change of the subject of collective investment during short period existence was the cause of absences in the Czech legislation. Based on comparing of selected collective investment subject is described the present of collective investment in Czech republic according to law and outlined probable further development and improvement of investment commended assets.

The main objective of my diploma thesis is comprehensive analysis of the transition process in the Czech Republic with focuse on the second half of the nineties of the 20th century. In the first part I briefly analyse transition and privatization process in 1991 - 1996. Emphasis will be given to the selected concept of privatization and criticism. Then in a separate sub-chapter I critically judge the procedure of first and second wave of coupon privatization. The second part will be consist of an analysis of the financial crisis in 1996 - 1997 and I'll mainly deal with its causes and implemented measures. In subsequent chapters of the thesis I'll focus on the question of the so-called third wave of voucher privatization, privatization of banks and the role the National Property Fund and the Consolidation Agency. Chosen subject will be the result of the analysis of published sources, the latest literature and papers. An important part will be also studying of daily press and interviews with some economists, which are published or were in mass media. Finally I will try to get some personal interview with someone of the actors, who's involved in this a complex process.

The master's thesis is focused on creation internal directives for selected company. The thesis includes the legislative background of accounting and areas, for which were created directives. Intradepartmental adaptations of these documents were created in accordance with legislation and needs of company. They were created suggestions for new directions for the chart of accounts, business trips and travelling expenses, foreign currency rates and luncheon vouchers.