To see the other types of publications on this topic, follow the link: À Capiton.
Dissertations / Theses on the topic 'À Capiton'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 dissertations / theses for your research on the topic 'À Capiton.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Khan, David Michael. "Figuring Desire : psychoanalytic perspectives on the discourse surrounding Colin McCahon and Ralph Hotere." Thesis, University of Canterbury. Art History and Theory, 2015. http://hdl.handle.net/10092/10786.
Full textAbstract:
This thesis presents an interweaving of the discourse surrounding Colin McCahon and Ralph Hotere, the philosophy of art, and Lacanian psychoanalysis. In so doing, a Lacanian understanding of subjectivity, painting, discourse, and their interrelationships is elaborated in order to generate some new perspectives on, specifically, the work of McCahon and Hotere, and related writing and testimony, and more generally, the practice of art history and art criticism in Aotearoa/New Zealand. In the first place, this project explains, develops, and applies a Lacanian model of subjectivity/meaning-making understood in terms of the figuring of desire. This formula models expressions of subjectivity/meaning-making in terms of the reciprocity obtaining between the agent-like, metaphoric precipitation and automatist, metonymic perpetuation of symptomatic formations or points de capiton in discourses of desire. Secondly, this study analyses the discourse comprising paintings by McCahon and Hotere, and related writing, from the perspective of two points de capiton – the key features of which are gathered under the rubrics ‘McCahon’s doubt’ and ‘Hotere’s reticence’. The thesis demonstrates that these two formations enliven the possibility of interpreting McCahon discourse and Hotere discourse, respectively, in terms of repeated and contradictory characterisations of McCahon as a visionary and a doubter, and of Hotere as eloquent and reticent. Furthermore, the thesis shows how, by virtue of their fixation on the symptomatic formations ‘McCahon’s doubt’ and ‘Hotere’s reticence’, respectively, McCahon and Hotere discourses bear witness to radically contingent affirmations of, or leaps of faith in, praxes of contradiction, thereby sustaining fantasies of the revelation of the reality and truth of the being and meaning of art subjects and art objects. The impossibility of objectively realising these fantasies testifies to the status of subjective desire as that which seeks only its own perpetuation or that finds fulfilment in endlessly missing its aim and, by the same token, in Lacanian terms, underscores the (structural and ethical) necessity of subjectively being in and as traversing fantasy.
2
Voyer, Martin. "Rapport aux Anciens et évolution de la polémique contre le moyen-platonisme dans les Discours platoniciens (Or. II-IV) d'Aelius Aristide." Doctoral thesis, Université Laval, 2021. http://hdl.handle.net/20.500.11794/69368.
Full textAbstract:
Les Discours platoniciens (Or. II-IV) d'Aelius Aristide – le Pour la rhétorique (Or. II), le À Capiton (Or. IV) et le Pour les Quatre (Or. III) – ont le plus souvent été étudiés dans leur ensemble comme s'ils formaient une seule œuvre rédigée dans les mêmes circonstances. D'un autre côté, les relations qui unissent ces discours au moyen-platonisme n'ont pas donné lieu à des recherches approfondies. La thèse vise donc à mieux comprendre ces discours dans leur progression en réinscrivant la polémique dans le contexte du moyen-platonisme. Les deux axes privilégiés concernent le rapport à la tradition culturelle grecque : le premier est l'attitude préconisée et observée à l'égard de Platon et des Anciens ; le second se compose des principes régissant l'exégèse des textes du philosophe. Il s'agit aussi de mieux cerner la spécificité et la pertinence du Pour les Quatre, le discours le moins étudié du corpus. L'approche diachronique dicte la structure de la thèse, les discours étant étudiés dans leur ordre de rédaction. Concernant le premier axe, celui de l'attitude à l'égard des Anciens, le type de rapport qui est préconisé et mis en pratique demeure essentiellement le même à travers les trois discours : Aristide promeut la rivalité et il la met ouvertement en pratique avec Platon. Des infléchissements, qu' il est possible d'expliquer à la lumière du moyen-platonisme, apparaissent toutefois avec chaque texte. Le Pour la rhétorique exalte l'audace qui est nécessaire pour contredire un Ancien par opposition à la lâcheté de ceux – les platoniciens – qui n'osent s'opposer à une figure d'autorité. À partir du À Capiton, l'insistance porte sur la retenue et le respect qui devraient caractériser le traitement des Anciens. Du À Capiton au Pour les Quatre, c'est l'écriture qui épouse de plus en plus une rhétorique de la retenue tout en intensifiant la gravité des reproches. Le Pour les Quatre apparaît comme l'aboutissement de l'entreprise aristidienne car il fait du rapport à la tradition un thème majeur et structurant, en plus de clarifier l'enjeu soulevé par cette problématique à l'époque impériale, soit la survie de l'hellénisme. Les Discours platoniciens sont très cohérents en ce qui concerne le second axe, l'exégèse des dialogues de Platon, car ils signalent tous l'insuffisance des catégories médioplatoniciennes. Toutefois, seul le Pour les Quatre s'attaque au Gorgias à partir de ces catégories. C'est aussi dans ce discours qu'un effet spéculaire constant apparaît entre Platon et Aristide : le premier corromprait des lecteurs par ses critiques simples et sans retenue, tandis que le second procèderait à l'inverse. La spécificité du Pour les Quatre apparaît aussi à travers l'importance accrue qu'y prennent les actions visant la préservation de l'hellénisme. Sur ce point, l'action politique et la pédagogie des Quatre sont représentées de manière à recouper dans leurs principes l'éducation qu'Aristide entend mettre en œuvre à travers son discours. Dans les deux cas, le succès s'explique notamment par la capacité d'adaptation aux circonstances, qu'Aristide manifeste en modifiant son style en fonction des vertus qu'il exalte. Il se constitue ainsi en modèle des vertus qu'il loue et de leur application appropriée selon les circonstances. Les Quatre ont protégé la Grèce contre les barbares : Aristide tente de les imiter sur le plan culturel, à une époque où la paideia est à ses yeux menacée par des philosophes populaires.Aelius Aristides' Platonic orations (Or. II-IV) – the In Defense of Oratory (Or. II), the To Capito (Or. IV), and the In Defense of the Four – have mostly been studied synchronically, as if they formed a single work written under the same circumstances. Moreover, the relations between these orations and Middle Platonism have not yet been thoroughly investigated. This thesis aims to better understand the progression of these orations by tying the polemic with the context of Middle Platonism. The two privileged lines of inquiry concern the relationship with the Greek cultural tradition: the first is the attitude advocated and observed towards Plato and the Ancients; the second is composed of the principles governing the exegesis of this philosopher's texts. It is also about better defining the specificity and relevance of the In Defense of the Four, the least studied oration of the corpus. The diachronic approach dictates the structure of the thesis: the orations are studied in their writing order. Regarding the first line of inquiry, that of the attitude towards the Ancients, the type of relationship that is advocated and put into practice remains essentially the same across the three orations: Aristides promotes rivalry and he carries it out quite openly with Plato. However, changes, that can be explained in the light of Middle Platonism, appear with each text. In Defense of Oratory exalts the audacity that is required to contradict an Ancient as opposed to the cowardice of those Platonists who dare not oppose a figure of authority. From the To Capito onwards, the emphasis is on the restraint and respect that should characterize the treatment of the Ancients. From this oration to the last one, In Defense of the Four, the writing increasingly embraces a rhetoric of restraint while increasing the intensity of the reprimands. The In Defense of the Four appears to be the culmination of the Aristidian project because it transforms the relation with tradition in a major and structuring theme, in addition to clarifying the issue raised by this question during the imperial era, namely the survival of Hellenism. The Platonic orations are consistent with regard to the second line of inquiry, the exegesis of Plato's dialogues, because they all point out the insufficiency of the Middle Platonic categories. However, only the In Defense of the Four tackles the Gorgias on the basis of these categories. It is also in this discourse that a constant specular effect between Plato and Aristides appears: the former would corrupt readers with straightforward and unrestrained critiques, whereas the latter tries to do the exact opposite. The specificity of the In Defense of the Four also manifests itself in the increasing importance taken by the theme of the actions aimed at preserving Hellenism. On this point, the political actions and the pedagogy of the Four are represented in such a way as to intersect in their principles the education that Aristides intends to implement through his speech. In both cases, success depends on the ability to adapt to circumstances, a skill which Aristides manifests by modifying his style according to the virtues he exalts. In this way, he himself becomes a model of the virtues he praises and their appropriate application according to the circumstances. The Four protected Greece against the barbarians: Aristides tries to imitate them culturally, at a time when paideia is, in his eyes, threatened by popular philosophers.
3
Altamirano, Valladares José Alberto. "Le retour à Freud : de la critique de l’analyse des résistances à la notion d’interprétation dans le premier paradigme de la jouissance." Thesis, Paris 8, 2018. http://www.theses.fr/2018PA080115.
Full textAbstract:
Ce travail de thèse tend à démontrer comment les diverses approches de l’ordre symbolique par Jacques Lacan dans le premier paradigme de la jouissance permettent, d’une part, d’éclaircir ce malentendu que font perdurer les post-freudiens et qui consiste, au nom de l’analyse des résistances, à délaisser le registre du sens inconscient des symptômes ainsi que la perspective dialectique de la cure, et, d’autre part, de développer les implications du sens de l’interprétation analytique chez Freud. En effet, dans son rapport à la dialectique, à la parole pleine, à la répétition, au point de capiton, à la métaphore et à la métonymie, le registre symbolique justifie la conception de l’interprétation analytique comme ponctuation dialectique de la parole pleine, comme introduction d’un élément capable de déchiffrer ce qui insiste pour se réaliser dans ce qui se répète, et, enfin, comme mobilisation de la métonymie désirante métaphoriquement fixée dans le symptômeThis thesis tends to demonstrate how Jacques Lacan’s various approaches on the symbolic order in the first paradigm of jouissance, allow, on one hand, to clarify the misunderstanding that have prevailed thanks to the Post-Freudians and consists, in the name of the resistances analysis, in rejecting the unconscious meaning of the symptoms as well as the dialectical perspective of the cure, and, on the other hand, to develop the implications of the meaning of the analytical interpretation in Freud. Indeed, in its relation to dialectics, to full speech, to repetition, to the quilting point, to metaphor and to metonymy, the symbolic register justifies the conception of the analytical interpretation as the dialectical punctuation of the full speech, as the introduction of an element capable of deciphering what insists on becoming realized in what is repeated, and finally, as the mobilization of the desirous metonymy metaphorically fixated in the symptom
4
Martin, Steven A. "SOCIAL CAPITAL AT THE CAPITOL: A SOCIAL NETWORK ANALYSIS OF INTEREST GROUP INFLUENCE IN THE 111th CONGRESS." UKnowledge, 2015. http://uknowledge.uky.edu/polysci_etds/14.
Full textAbstract:
This dissertation builds on existing scholarship in political science and political sociology to explore the influence of interest groups in legislative action networks. The primary theoretical insight is that as the number of interest group affiliations between two members of Congress increases, so does the frequency with which they forge other sorts of social ties necessary to advance the interests of their interest group constituencies. In particular, the analysis looks at interest group donation strategies, legislative co-sponsorships, and roll-call votes during the 111th Congress (2009-2010). The analysis uses social network analysis methods to create network models of 19 different policy domains, as well as an aggregate model, for both the House and Senate. Legislator ideology, state, committee assignments, and experience have a generally significant impact on the number of interest group affiliations shared by each pair of legislators, whereas gender, race/ethnicity, office location and occupational history do not. The results show that interest groups do have consistent impact over co-sponsorships in the House, but somewhat more mixed influence in the Senate. In some instances, groups in the policy domain encourage policy change, and in other instances, status quo protection. The theory did not anticipate the latter effect, though it does make sense in context of other research findings. For roll-call votes, interest groups have a significant influence over some House policy domains but not many Senate policy domains. The increased polarization of the Senate, necessity of minority party discipline to maximize their leverage through use of the filibuster, and staggered nature of Senate elections makes interest group influence tougher to muster in the upper chamber of Congress.
5
Moolman, George Christiaan. "An aggregate capital budgeting model using a product portfolio approach." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-10022007-145421/.
Full text
6
Oliveira, Jimmy Lima de. "Estimando o impacto do estoque de capital publico sobre o PIB per capita na presenÃa de mudanÃa estrutural." Universidade Federal do CearÃ, 2006. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1347.
Full textAbstract:
Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgicoO presente trabalho estima a elasticidade produto-gasto pÃblico para economia brasileira, no perÃodo de 1950 a 2003, utilizando um modelo vetorial de correÃÃo de erro (VECM) para controlar possÃveis mudanÃas estruturais nas sÃries. Quando existem mudanÃas estruturais, os vÃrios testes estatÃsticos de Dickey-Fuller sÃo viesados em direÃÃo da nÃo rejeiÃÃo de uma raiz unitÃria. Este viÃs significa que o teste de Dickey-Fuller à viesado em direÃÃo da hipÃtese nula de uma raiz unitÃria, mesmo se a sÃrie à estacionÃria dentro de cada subperÃodo. Sem controlar para mudanÃas estruturais, os testes de cointegraÃÃo podem apresentar resultados enganosos, e as estimativas obtidas podem ser viesadas.
Aiming to estimate the elasticity product-public expenditure to the Brazilian economy, during the period 1950-2003, it was used a vector error correction model (VECM) to control for possible structural changes in the series. When structural changes were observed, many of the Dickey-Fuller statistic tests are biased towards the non-rejection of the existence of a unit root. This bias means that the Dickey-Fuller test is biased towards the null hypothesis of unit root, even if the series is stationary within each sub period. Without controlling for structural changes, the cointegration tests may present deceiving results and the estimates obtained may be biased.
7
Oliveira, Jimmy Lima de. "Estimando o impacto do estoque de capital público sobre o PIB per capita na presença de mudança estrutural." reponame:Repositório Institucional da UFC, 2006. http://www.repositorio.ufc.br/handle/riufc/5218.
Full textAbstract:
OLIVEIRA, Jimmy Lima de. Estimando o impacto do estoque de capital público sobre o PIB per capita na presença de mudança estrutural. 2006. 54f. : Dissertação (mestrado) - Universidade Federal do Ceará, Programa de Pós-Graduação em Economia CAEN, Fortaleza-CE, 2006.Submitted by Mônica Correia Aquino (monicacorreiaaquino@gmail.com) on 2013-07-03T21:12:55Z No. of bitstreams: 1 2006_dissert_jloliveira.pdf: 358213 bytes, checksum: ff84af5a998ba36408ea0726c0cb1cc0 (MD5)
Approved for entry into archive by Mônica Correia Aquino(monicacorreiaaquino@gmail.com) on 2013-07-03T21:13:19Z (GMT) No. of bitstreams: 1 2006_dissert_jloliveira.pdf: 358213 bytes, checksum: ff84af5a998ba36408ea0726c0cb1cc0 (MD5)
Made available in DSpace on 2013-07-03T21:13:19Z (GMT). No. of bitstreams: 1 2006_dissert_jloliveira.pdf: 358213 bytes, checksum: ff84af5a998ba36408ea0726c0cb1cc0 (MD5) Previous issue date: 2006
Aiming to estimate the elasticity product-public expenditure to the Brazilian economy, during the period 1950-2003, it was used a vector error correction model (VECM) to control for possible structural changes in the series. When structural changes were observed, many of the Dickey-Fuller statistic tests are biased towards the non-rejection of the existence of a unit root. This bias means that the Dickey-Fuller test is biased towards the null hypothesis of unit root, even if the series is stationary within each sub period. Without controlling for structural changes, the cointegration tests may present deceiving results and the estimates obtained may be biased.
O presente trabalho estima a elasticidade produto-gasto público para economia brasileira, no período de 1950 a 2003, utilizando um modelo vetorial de correção de erro (VECM) para controlar possíveis mudanças estruturais nas séries. Quando existem mudanças estruturais, os vários testes estatísticos de Dickey-Fuller são viesados em direção da não rejeição de uma raiz unitária. Este viés significa que o teste de Dickey-Fuller é viesado em direção da hipótese nula de uma raiz unitária, mesmo se a série é estacionária dentro de cada subperíodo. Sem controlar para mudanças estruturais, os testes de cointegração podem apresentar resultados enganosos, e as estimativas obtidas podem ser viesadas.
8
Heimbucher, Martin. "Prophetische Auslegung : das reformatorische Profil des Wolfgang Fabricius Capito ausgehend von seinen Kommentaren zu Habakuk und Hosea /." Frankfurt am Main [u.a.] : Lang, 2008. http://d-nb.info/987736736/04.
Full text
9
Petersen, Hans-Georg. "Capital flight and capital income taxation." Universität Potsdam, 2004. http://opus.kobv.de/ubp/volltexte/2006/896/.
Full textAbstract:
Contents:Problems of Traditional Income and Profit Taxation
-Basic Principles
-Consequences of the Existing Traditional Tax and Transfer Schemes
-Avalanche Effects
-Cumulative Effects
-Arbitrary Companies Taxation
The Last Resort: Easy Tax
10
Starlin, LeAnn Faith. "Mining for Knowledge: Identifying Elements of Community Cultural Wealth for Appalachian Girls in a College Readiness Program." Kent State University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=kent1586425791033244.
Full text
11
Zapletal, Václav. "Financování podnikových činností formou rizikového kapitálu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-409531.
Full textAbstract:
Tato diplomová práce je zaměřena na financování podnikových činností pomocí rizikového kapitálu v České republice. Práce identifikuje způsoby a prostředky, díky kterým prospívají společnosti, do nichž byl rizikový kapitál investován. Způsoby zvyšování hodnoty podniku, prospěch rizikového kapitálu a další determinanty spolupráce managementu podniku s rizikovými kapitalisty jsou analyzovány pomocí čtyř případových studií z České republiky a Velké Británie. Diplomová práce se také zaměřuje na možnosti zlepšení daňového a právního prostředí České republiky z pohledu institucionálních investorů, jakožto významného zdroje rizikového kapitálu. Výstupem této práce je doporučení na zavedení speciální daňové sazby pro malé a střední společnosti, umožnění penzijním fondům a pojišťovnám investování do fondů rizikového kapitálu a dále zvýšení možnosti daňového odečtu nákladů na výzkum a vývoj. Co se týče výkonnosti managementu po investici rizikového kapitálu, zdůrazněna je důležitost funkce dozorčí rady, neustálé přehodnocování motivačního balíčku pro management a další možnosti, které umožní dosáhnutí zvýšené výkonnosti managementu podniku.
12
Rivera, Sylvia Manzano. "Mas capital: Latino politics and social capital." Diss., The University of Arizona, 2004. http://hdl.handle.net/10150/290148.
Full textAbstract:
This study examines the role of social capital in the political life of Latinos in the United States. I consider the likelihood that Latinos accumulate and utilize social capital differently than the dominant political science literature has suggested. Most social capital research has examined the majority population and the participatory outcomes of their network resources. For Latinos, social capital is complicated by ethnicity. Latino social networks and political participation can occur in two different ethnic contexts: one which is exclusively Latino and one which is dominated by the majority, Anglo population. Using Robert Putnam's definition and classification of social capital, I examine how the three largest Latino national origin groups accumulate social capital and participate in the American political system. Ultimately I examine not only how much social capital exists among Latinos, but also how it functions for them. This dissertation engages in testing and building upon social capital theory by examining its five components and its bifurcated nature. This dissertation offers a full analysis of social capital presence and performance among Latinos. First I examine social capital accumulation among Latinos. Then I explore how social capital operates in the context of political participation. I find clear evidence of two types of social capital: bridge and bond. I find that Latinos are accumulating both bond and bridge social capital, and levels of political activity are highly affected by these resources. National origin, nativity, gender and language largely influence how Latinos accumulate and employ their social capital resources. Foreign born, female and Spanish dominant Latinos have their social capital more densely concentrated among co-ethnics. The implications of the differing levels of bond and bridge social capital resources in the political setting are varied. My analysis indicates that bridge social capital has consistently strong and positive effects on Latino political participation in any ethnic political context. Bond social capital generally has a positive impact on Latino participation as well, though not as consistent as bridge capital. Social capital theory does indeed help explain some of the uniqueness found in Latino political behavior.
13
Sorokina, Nonna Y. "BANK CAPITAL AND THEORY OF CAPITAL STRUCTURE." Kent State University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=kent1402795531.
Full text
14
Ihara, Ryusuke. "Private capital, public capital and economic geography." Kyoto University, 2005. http://hdl.handle.net/2433/144828.
Full text
15
Carayol, Timothée. "Social capital, human capital, and labour market outcomes." Thesis, London School of Economics and Political Science (University of London), 2011. http://etheses.lse.ac.uk/414/.
Full textAbstract:
This thesis aims to document several aspects pertaining to the dynamics of human capital, both from a theoretical and an empirical viewpoint. Chapter 2 studies how informational flows arising from social connections can affect careers and promotions. It aims to achieve identification of this causal pathway by focusing on the careers of bishops in the Catholic church. The range of the data, both in time and in space, makes it possible to infer some types of social connections between bishops (based on geography and careers), which in turn allows for the identification of their effect on careers. I find that being connected to the relevant bishops has a positive and significant effect on the likelihood of promotion to a diocese. Chapter 3 investigates the transmission of human capital from one generation to the next. While the correlation of parents’ educational achievement with that of their children is strong and well documented, there is a scarcity of consensual evidence that this relationship has a causal nature. We use a French reform that increased the duration of compulsory schooling by two years as a natural experiment, providing exogenous variation in parental years of schooling, and study its effect on the children of the affected individuals. We find evidence of a strong effect of paternal education on the educational achievement of children. Research on employer learning has concentrated on contexts where there is uncertainty only on either the general or the match-specific human capital of the worker. Chapter 4 develops a model where general and specific human capital coexist, and the uncertainty is on their respective shares in total productivity. The model generates predictions on a number of dimensions, e.g. declining worker mobility with experience and increase in wage variance over the lifetime.
16
Oliveira, Edineide Maria de. "A RELAÇÃO ENTRE CAPITAL HUMANO E CAPITAL PSICOLÓGICO." Universidade Metodista de São Paulo, 2011. http://tede.metodista.br/jspui/handle/tede/11.
Full textAbstract:
Made available in DSpace on 2016-08-02T21:42:19Z (GMT). No. of bitstreams: 1
Edineide Maria de Oliveira - finalissima 0711.pdf: 423479 bytes, checksum: ae7098172cd8c953188c1b9d9a760817 (MD5)
Previous issue date: 2011-10-06Intangible assets received special attention from scholars in recent years in the organization context of human resource management, since theoretical proposals were developed to understand (them) and measure them. Anchored in this line of research are human capital and psychological capital. While human capital is what workers can do, the psychological capital consists of a positive mental state made up of self-efficacy, hope, optimism and resilience. The overall purpose of his study was to analyze the relationship between human capital and psychological capital. It s about a quantitative study which involved 60 workers, students of the last period of Business Administration, with a average age of 23.85 years, mostly female, single and employed. Data for the study were collected in classrooms of a private university found in the Greater ABC area , through a self-administered instrument containing an interval measure of psychological capital with 12 items, validated for Brazil, and a measure of capital human with six questions,with two to measure the experience range and four to probe education. An eletronic database was design which was submitted to descriptive analysis and correlation (Pearson s) by means of SPSS 19.0 The results revealed that participants held a human capital represented by average 4.38 years work experience and that the majority (75%) had revealed to have a maximum of five years in this topic (regard). Regarding the dimension extent of education of human capital, the majority (96.70%) had not completed any graduate course, spent between 11 and 20 years to the studies(y) (81.60%), didin t exchange shift studies (93%), while 86.70% (is) already included in their academic curriculum complementary activities in the Educational Plan of Business Administration Course attended, and 73.30% had between one and three internships. The analysis poit out a median score of psychological capital, 9 accentuated strengthened by the difficulty of the participants to recognize that they are in a phase of success at work and could see the bright side of things on the job. Investigating the relationship between human capital and psychological capital significant correlations were not found. Given these results, it s presumable that the study s participants, for the reason of being predominantly young workers who have not yet completed an undergraduate degree, although in its way of life more than 10 years devoted to studies and worked for about five years on average still do not recognize themselves, in the presence of a consistent human capital psychological. The lack of relationship observed between the two intangibles advocated by theorists as important to ensure that employees can contribute to the company in pursuit of their goals seems to reveal that more studies are still needed and developing theory to support not only the assumptions about asset intangible as well as to identify the relationship of dependence that may exist between the categories of human capital and psychological.
Os ativos intangíveis receberam atenção especial de estudiosos nos últimos anos, no contexto organizacional de gestão de pessoas, visto que foram desenvolvidas propostas teóricas para compreendê-los e mensurá-los. Ancorados nesta linha de investigação, encontram-se o capital humano e o capital psicológico. Enquanto o capital humano representa o que os trabalhadores sabem fazer, o capital psicológico compreende um estado mental positivo composto por autoeficácia, esperança, otimismo e resiliência. Este estudo teve, como objetivo geral, analisar as relações entre capital humano e capital psicológico. Tratou-se de um estudo quantitativo do qual participaram 60 trabalhadores, estudantes do último período do Curso de Administração, com idade média de 23,85 anos, sendo a maioria do sexo feminino, solteira e empregada. Os dados para o estudo foram coletados em salas de aula de uma universidade particular, situada na Região do Grande ABC, por meio de um instrumento auto aplicável, contendo uma medida intervalar de capital psicológico com 12 itens, validada para o Brasil, e uma de capital humano com seis questões, sendo duas para medir a dimensão experiência e quatro para aferir educação. Foi criado um banco eletrônico, o qual foi submetido a análises descritivas e de correlação (r de Pearson) por meio do SPSS, versão 19.0. Os resultados revelaram que os participantes detinham um capital humano representado por 4,38 anos médios de experiência de trabalho , e que a maioria (75%) havia revelado possuir no máximo cinco anos neste quesito. Quanto à dimensão educação do capital humano, a maioria (96,70%) não havia concluído nenhum curso de graduação, se dedicou entre 11 a 20 anos aos estudos (81,60%), não realizou intercâmbios de estudos (93%), enquanto 86,70% já incluíram, em seu currículo acadêmico, atividades complementares previstas no Plano Pedagógico do Curso de Administração que cursavam, bem como 73,30% realizaram entre um a três estágios curriculares. As análises indicaram um escore mediano de capital psicológico, acentuado pela dificuldade dos participantes para reconhecerem que estavam em uma fase de sucesso no trabalho e de conseguirem enxergar o lado brilhante das coisas relativas ao trabalho. Ao se investigar as relações entre o capital humano e capital psicológico não foram encontradas correlações significativas. Diante de tais resultados, pareceu provável que os participantes do estudo, por serem predominantemente jovens trabalhadores que ainda não concluíram um curso de graduação, embora tivessem em seu percurso de vida mais de 10 anos dedicados aos estudos e trabalhado por volta de cinco anos em média, ainda não reconheciam, em si, a presença de um consistente capital humano nem psicológico. A ausência de relação observada entre os dois ativos intangíveis preconizados por teóricos como importantes, para que o trabalhador pudesse contribuir com a empresa no alcance de suas metas, pareceu revelar que ainda eram necessários mais estudos e desenvolvimento de teorização, para sustentar não somente as hipóteses acerca de ativos intangíveis, como também permitir identificar a relação de dependência que pudesse existir entre as categorias de capital humano e psicológico.
17
Szpiro, Daniel. "Fonctionnement du capital physique / fonctionnement du capital financier." Paris 9, 1994. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=1994PA090048.
Full textAbstract:
La durée de vie des équipements industriels. Productivité et progrès technique dans l'industrie. Rentabilité et efficacité du capital productif fixe industriel. Les rendements d'échelle: une analyse sur données de panel. Les dimensions productives et rentables sont-elles les mêmes ? Points de repères sur 25 ans d'épargne des ménages en France. La diffusion des produits financiers en France. L'anomalie de week-end à la bourse de Paris: un effet de la reprise des cotations ? Un panorama de la volatilité des cours boursiers. Mesures de l'effet des contrats d'animation sur la liquidité du S. M. Informations et vitesse de réaction du marché boursier en continu. Investissement, rentabilité, débouchés et investissement: une analyse et une estimation sur données individuelles. Placements financiers, investissements et désendettement des firmes: y a-t-il un arbitrage ?
18
Mateus, Inês Pêgo. "Minimum capital policy and start-ups’ capital structure." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17535.
Full textAbstract:
Mestrado em FinançasO presente estudo analisa como o conhecimento da lei do capital mínimo afeta a estrutura de capitais das start-ups, explorando quais as razões que levam os fundadores a estabelecer o montante de capital inicial e como a estrutura de capitais se altera nos primeiros anos da empresa. O foco deste estudo são as empresas criadas e ativas em Portugal desde 2011 nos setores de atividade elegíveis para a lei do capital mínimo. Neste estudo foram exploradas as razões que levam as start-ups a estabelecer o capital inicial. Não foi encontrada significância estatística do impacto do conhecimento da reforma do capital mínimo no montante de capital inicial. Pode também ser evidenciado que a reforma influencia o montante de dívida das start-ups e a possível realização de aumentos de capital.
The present study analyzes how the knowledge of the minimum capital policy affects start-ups' initial capital structure, exploiting how start-ups established initial capital and how their capital structure changed in the first years. The target of this study are firms founded since 2011 and currently active in Portugal in sectors of activity eligible for the minimum capital policy. It was exploited the main reasons how start-ups establish initial capital. In addition, it was found no statistically significant impact of the knowledge of the minimum capital reform on start-ups initial capital and that the reform influences start-ups' amount of debt and capital increases.
info:eu-repo/semantics/publishedVersion
19
Dunlap, Margaret Catherine. "One For All: A Capitol Proposal." Thesis, Virginia Tech, 2021. http://hdl.handle.net/10919/103859.
Full textAbstract:
June 26, 2020 marked the passing of H.R.51 through the House of Representatives, a historic moment in the long fight for DC's statehood. This fight is not merely anchored by an argument about taxation without representation; it is centered on returning voting rights removed from the nation's capital nearly 230 years ago. Statehood is an argument about the reparations of equality being given to a city built on the institution of slavery, embracing parts of a city divided by borders visible and hidden, and revealing cultural contexts hidden in plain sight behind the federal city. Given this complex background, there were numerous essential elements that were paramount to a critical study of what a 51st state capitol building should include.
Though this self-designed brief raised a number of questions, none was more central than the relationship between aesthetics and representation within the typology of the American state capitol. The architecture of politics is often the built manifestation of ideals, policies, and values. In times of discord and unrest, we are reminded that architecture can represent the core systems of a society, exhibiting underlying truths that may have been ignored or intentionally concealed. There can be an architecture of slavery as much as an architecture of freedom. There can be architectures of oppression as well as architectures of democracies. The natural starting point for the project began with a comprehensive survey of U.S. state capitols, which share a lineage of classical architectural elements and styles inextricably linked to the Founding Father's desire to embed the United States with an origin story descending from the aesthetic, political, and social ideals of ancient Western civilizations. This thesis asks, for a (new) state that has been denied representation for over 200 years, should these same architectural ideals be embedded in its state building, or should a different symbology, aesthetics, materiality, or origin story be reoriented and introduced?
However, it also became clear that site selection would be of critical importance to this project. The result of months of research led me to believe that although the building's aesthetic decisions might challenge normative architectural forms, the appropriate site for a Washington, Douglass Commonwealth State Capitol would also be one that honored and found its place within the context of Washington's symbolic plan. The site of RFK Stadium was ultimately selected because of its accessibility, its planned demolition, and its alignment with the United States Capitol. Through its placement as the epilogue to L'Enfant's unfinished plan for Washington, this site not only recognizes the importance of history and lineage, but also reorients the new state government's political nucleus, ultimately presenting ideas about freedom and democracy through a contemporary interpretation of the classic state capitol's form and planning.
Overall, this thesis seeks not to be a final answer, but an investigation of some of the critical issues involved in this topic, a proposal of dissent from the expectations of systematic oppression, and an invitation to start a dialogue about a complex, multifaceted, and prescient design prompt.Master of Architecture
June 26, 2020 marked the passing of H.R.51 through the House of Representatives, a historic moment in the long fight for DC's statehood. Over 200 years of history led to June 26, but events such as the reduced funding of COVID-19 care, tear gassing of protesters at Lafayette Square, and the subsequent groundbreaking of Black Lives Matter Plaza exacerbated the urgency of Statehood for both DC residents and outside observers alike. This was also the moment I realized what this thesis could be about. It seemed somehow wrong to spend a year tackling a project that did not relate to politics, equality, or social justice; the core passions that drive my pursuit of architecture. During our recent lockdown, I read a number of books that inspired this project, but one in particular came to haunt me. In Isabel Wilkerson's Caste, she writes about an infamous photo taken of a 1930s Hamburg shipyard, a crowd of men raising their arms to salute Hitler. All but one man, who exhibited dissent by not raising his arm. Wilkerson asks, what will we do to be that one man in the crowd? What does it take to not be complicit in the face of genocide and oppression? Watching current events, in relation to the world, the nation, and our profession, made me consider our complicity as architects in systems of racism and oppression, and what we, as designers, can do to raise our voices now instead of later. This project seeks to examine not only the issues that brought Washington, D.C.'s fight for statehood to a boiling point, but also the underlying systemic problems that have framed the argument for it. I've come to respect and support statehood after reading, researching, and listening to the incredible resources (especially Chocolate City), supporting HR51's ratification. This is not merely an argument about taxation without representation; it is about returning voting rights removed from the nation's capital nearly 230 years ago. It is about giving equality, harmony, and belonging to a city built on the institution of slavery. It is about embracing and including the parts of this city divided by borders visible and hidden. It is about honoring a city of vibrant cultures and stories, known for their ability to triumph in the face of adversity. This research has raised a number of questions. Architecturally, what would a capitol building for the 51st state look like? What are the inherent values that would be expressed in its design? The architecture of politics is often the built manifestation of ideals, policies, and values. In times of discord and unrest, we are reminded that architecture can represent the core systems of a society, exhibiting underlying truths that may have been ignored or intentionally concealed. There can be an architecture of slavery as much as an architecture of freedom. There can be architectures of oppression as well as architectures of democracies. The natural starting point for this research is to look at the history of U.S. state capitols, a lineage of classically-inspired buildings based on the philosophical and architectural ideals of Ancient civilizations. Do these architectural symbols signify the things we think they do? The aim of this research is to ask this question: For a (new) state that has been denied representation for over 200 years, should these same architectural ideals be embedded in its state building? I hope that this project can offer an opportunity to start a meaningful dialogue on how the ideals of freedom and democracy can be expressed through architecture, and how to design a building for a new chapter of history. What can we do to be that one (designer) in the crowd? How can a building dissent from a history or system of oppression, and how can we raise our voices for the people and architectures that can't necessarily raise their own?
20
Thow, Jonathan Scott. "Capitol Reef: the Forgotten National Park." DigitalCommons@USU, 1986. https://digitalcommons.usu.edu/etd/7352.
Full textAbstract:
The purpose of this study was to examine the changing relationship between the National Park Service and the residents of Wayne County, Utah. In 1937, Capitol Reef National Park was created as a result of the efforts made by local residents looking for a solution to their economic problems. Over the next five decades, the anticipated economic upturn spurred by the National Park did not develop. Instead, the relationship between the parties involved underwent a radical change because of conflicts over private landholdings, grazing and mineral rights, expansion, development, and road building. While this study does trace the growth of Capitol Reef into a national park, it is not an administrative history of the site. Its focus is on failure of the Park to live up to the expectations of its early supporters and the resulting deterioration of the relationship between local residents and the National Park Service.
21
Fuertes, Pérez Pere. "Le Corbusier desde el palacio del Gobernador - un análisis de la arquitectura del Capitolio de Chandigarh." Doctoral thesis, Universitat Politècnica de Catalunya, 2006. http://hdl.handle.net/10803/6805.
Full textAbstract:
La tesis reúne un conjunto de cinco observaciones a partir del proyecto no construido para el palacio del Gobernador de Chandigarh (1951-1957) que -sin intención de agotar las direcciones posibles- profundizan en aquéllas que ponen en relación los aspectos formales y materiales de la obra de Le Corbusier, insistiendo en el ascendente que la materia ejerce sobre la forma, antes de que ésta cristalice.La primera observación sigue una dirección reflexiva, hacia el propio edificio, que ha de permitir advertir las estrechas relaciones que se desgranan entre la imaginación de la materia y la vida de las formas. No puede haber un «desde el palacio del Gobernador» sin una toma de contacto con el propio Palacio y, por lo tanto, es necesario que se planteen aquí temas que se desarrollarán en las observaciones siguientes; todos ellos como parte de un denso y complejo tejido de correspondencias mutuas que Le Corbusier ha trabado teórica y poéticamente con los años.La segunda observación es sobre el propio material que constituye el edificio y el Capitolio: el hormigón aparente, vinculado originariamente al agua en tanto que materia plástica que toma forma mediante la construcción de recipientes que, a su vez, llegan a contener el agua de lluvia y que pueden ser imaginados como producto de la acción combinada de unas manos que actúan y unos ojos que analizan. Aquí el béton brut es materia que sobrepasa el plano de la técnica; que se transporta, se vierte y se muestra con el mismo cuidado con el que se recoge el agua de lluvia para llenar las balsas del Capitolio.La tercera es, pues, una observación sobre el agua y sus propiedades como sustrato material y poético de la obra de Le Corbusier que alcanza incluso sus escritos, manifestándose con igual intensidad, a partir de la clasificación aristotélica de los cuatro elementos o de la noción de espacio denso cubista. El agua es fuente de complicidades y dualidades, fuente de ambigüedad controlada; es lluvia devuelta a la tierra mediante la construcción de un mecanismo formal de captación. La facilidad de penetración del agua la convierte en el elemento apropiado para impregnar transversalmente otros elementos trastornando sus propiedades.La cuarta, analiza la luz y la sombra como resultado de la acción de la arquitectura sobre los rayos de sol, gracias a las incisivas aristas de los brise-soleil, que actúan como compuertas de espacios en penumbra cruzados por corrientes de aire. Le Corbusier confía a la densidad que toman los límites de la arquitectura, la capacidad de retener un 'rumor visual' sobre la superficie de béton brut que se amplifica hasta devenir volumetría en claroscuro. Esta convergencia de recursos en escalas sucesivas, con la luz y la sombra como base, parece contener la manifestación de un orden arquitectónico nuevo, hecho de concordancias y disonancias.La quinta es la observación del modo en que Le Corbusier manipula la tierra que constituye la base de toda la operación topográfica que sustenta una idea de Capitolio, en la cual los edificios se manifiestan como emergencias. Una manipulación del espacio exterior, externo, hasta convertirlo en espacio interior, interiorizado, aprehensible; que se concreta en la definición de sus límites y en las operaciones de relieve por encima y por debajo de la línea de tierra, y que resuenan en otros relieves en béton brut, ayudados por el potencial especular del agua, que los vincula de nuevo a las capacidades de la materia.Planteando el Capitolio como un sistema, como un conjunto cuyas partes están coordinadas por una suma de principios, entonces el Palacio se manifiesta como el objeto que más sui generis las pone en práctica. «Governor's House» -tal como la designa Le Corbusier- es antes que nada, una casa transpuesta al papel de palacio y cabeza del Capitolio; y, en tanto que casa, se singulariza y singulariza sus elementos y se sitúa en una posición focal en la obra de Le Corbusier análoga a la que ocupa el Palacio en el Capitolio.The thesis is structured around five observations on -and 'from'- the unbuilt Governor's Palace in Chandigarh (1951-1957). Among the possible subjects to discuss, the thesis develops those that relate formal and material features of Le Corbusier's work, emphasizing the influence of matter over form, before the latter crystallizes.The first observation is a reflexive one, towards the building itself. It is expected to reveal the close relations between the imagination on matter and the life of forms. There is no «from the Governor's Palace» without an initial contact with the Palace itself. This contact provides topics that develop in later observations, as a part of a dense and complex mesh of mutual correspondences that Le Corbusier has combined theoretically and poetically over the years.The second observation is about the material that constitutes the Palace and the Capitol as a whole: rough concrete. Béton brut is originally related to water as a plastic matter. Béton is given form by means of shuttering moulds, shaped as vases that will later capture rainwater; all as the product of a combined action of analyzing eyes and acting hands. Béton brut is matter that exceeds a mere technical condition: it is transported, poured and cast as carefully as rainwater is collected to fill the Capitol ponds.The third one is therefore an observation on water and its properties both as a material and as a poetic substrate of Le Corbusier's work, as his own writings sustain; presenting itself with the same intensity as one of the four Aristotelian elements or through the Cubist notion of dense space. Water is a source of complicities and dualities; a source of controlled ambiguity. It is rain returned to the ground by means of constructing a formal mechanism of capture. The ability of water to penetrate substances is responsible for impregnating other elements, altering their properties.The fourth observation analyzes light and shade as the result of architecture dividing sun rays, thanks to the incisive edges of brise-soleil, operating as floodgates of spaces in penumbra, crossed by airflows. Le Corbusier assigns to the new density of architectural limits the capacity of retaining a 'visual rumor' on the surface of béton brut; amplified to become a volumetric chiaroscuro. This convergence of resources in successive scales -based upon light and shade- seems to contain the manifestation of a new architectonic order, made of correspondences and dissonances. The fifth one is the observation on the way Le Corbusier manipulates the ground that constitutes the base of all topographic operations that sustain an idea of Capitol in which buildings manifest themselves as relief. A manipulation of exterior -external- spaces to become interior -interiorized, conceivable- space, by means of boundary definition and topographic activation. Such artificial relief echoes those other reliefs cast in béton brut, close to the specular quality of water, associated again to the potentialities of matter.Conceiving the Capitol as a system -as a set of coordinated principles- the Palace reveals itself as an object that interprets sui generis those principles. The «Governor's House» -as called by Le Corbusier- is first of all, a house in the role of a palace, the head of the Capitol. As a house, it stands out and differentiates its elements; it takes a key position in the work of Le Corbusier analogous to the one occupied by the Palace in the Capitol.
22
Tekabe, Liya Frew. "Health and Long Run Economic Growth in Selected Low Income Countries of Africa South of the Sahara : Cross country panel data analysis." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-17778.
Full textAbstract:
Health is one of the most important components of human capital. It can affect production level of a country through various channels. In this study the causal relationship of health and real GDP per capita income in 5 low income countries of Africa south of the Sahara is analyzed using granger causality test. Unbalanced panel data set during the year 1970 to 2009 is used. Life expectancy and mortality rate are used as a proxy for health. The result revealed that mortality rate has a significant and negative impact on real per capita income. The Granger causality test showed, real GDP per capita and mortality rate have causal or bidirectional relationship. On the other hand, real GDP per capita does not granger cause life expectancy, but life expectancy granger cause real GDP per capita. The comparative descriptive analysis of the health indicators in different income groups of the world also showed that, higher income countries are better off in their health status.
23
Jardim, Fernando Rogerio. "O macrocosmo social da nanociência: estudo sobre as pesquisas em nanotecnologia da Embrapa e da Unicamp." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/8/8132/tde-09122009-162117/.
Full textAbstract:
A difusão irrestrita das relações mercantis para todas as esferas da sociedade e a inclusão forçada dos bens naturais e sociais na categoria das mercadorias, são fenômenos que vêm impondo novos condicionamentos à produção da ciência e ao trabalho científico. Vê-se no contexto do capitalismo atual duas tendências em aceleração: a transformação do cientista num proletário assalariado a serviço do capital; e a transformação da própria ciência numa mercadoria fictícia através da qual a produção dum saber útil (valor-de-uso) é apenas o subterfúgio necessário à valorização do capital pela patente (valor-de-troca). Com base nisso, o objetivo da presente dissertação é discutir a) que condicionamentos a lógica da acumulação capitalista faz pesar sobre as atividades de pesquisa; b) que funções o trabalho científico presta ao capital; c) como funcionaria o conhecimento quando mercadorizado; d) qual é o papel do Estado na aproximação da pesquisa com o mercado; e e) que novos valores e práticas vem sendo adotadas pelos cientistas. Tomaremos como base a teoria dos campos de Bourdieu e a teoria do valor de Marx. Delimitamos nossa investigação no desenvolvimento da nanotecnologia, por ser esta uma nova área do conhecimento que vem atraindo poderosos interesses do Estado e do mercado. Como âmbito de pesquisa, visitamos duas unidades da Embrapa e dois institutos da Unicamp, inseridos num quadro de análise comparativa preliminar entre o campo científico, o campo econômico e o hipotético campo tecnológico. Nossos procedimentos metodológicos basearam-se em entrevistas semi-estruturadas e levantamento documental e bibliográfico.The unrestricted diffusion of mercantile relations to all fields of the society, and the forced inclusion of natural and social wealth in the category of commodities, are phenomena that are imposing new conditions to the production of science and the scientific work. In the context of contemporary capitalism, we see two tendencies in acceleration: first, the transformation of scientist in a salaried proletarian at the service of capital; second, the transformation of science itself in a fictitious commodity, by means of which the production of a useful knowledge (use value) is only a subterfuge to increase the value of capital by patent (exchange value). On this base, the aim of our dissertation is discuss and analyse a) which conditionings the capitalist accumulation logic is imposing to the research activities; b) which functions the scientific work affords to the capital; c) how functions the knowledge as commodity; d) what is the role performed by the State in bringing near the research activities and the market; and e) which new moral values and practices is adopting by scientists. We take as theoretical principles the theory of social fields proposed by Bourdieu, and the theory of value by Marx. We focus our investigation on the development of nanotechnology, because this is a new area of technological knowledge that is attracting powerful political and economical interests. As scope of our work, we examine two divisions of Embrapa and two institutes of Unicamp both of them inserted in a preliminar fieldwork to compare the scientific field, the economical field, and a presumed technological field. Our researching procedures was based in partly structured interviews, and bibliographical and documental surveys.
24
Fondo, Clint B., and Darren B. Wright. "Intellectual capital." Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/34234.
Full textAbstract:
MBA Professional ReportThe purpose of this MBA Project was to investigate and provide a comprehensive overview of the historical and current efforts directed at valuing intellectual capital (IC). This project was conducted with the sponsorship and assistance of the Office of Military Base Retention and Reuse (OMBRR), of the California Business, Transportation and Housing Agency. The goal of this project was to identify and document both the history of valuing IC, and the models currently in use throughout the private sector. Additionally, an effort was made to develop a definition that would be appropriate for use in a governmental setting and to develop a working model that can be used to manage IC within the Department of Defense (DoD).
25
Castro, Humberto Adão de. "Capital imtelectual." Florianópolis, SC, 2003. http://repositorio.ufsc.br/xmlui/handle/123456789/85356.
Full textAbstract:
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de ProduçãoMade available in DSpace on 2012-10-20T17:52:03Z (GMT). No. of bitstreams: 1 227692.pdf: 1073229 bytes, checksum: fd85d1c3f059f4048fdef3491d04ccba (MD5)
Desde que o homem separou-se da idade da pedra, mudou do sistema de escambo para a moeda, os valores econômicos passaram a ter um fator determinante na tomada de decisões, em relação à aplicação em algum investimento. Por esta razão, na economia da informação, o objetivo deste trabalho será demonstrar de que maneira os ativos intangíveis de uma organização influenciam em seu valor de mercado, que eles podem ser identificados e mensurados e por fim evidenciá-los pelas ferramentas contábeis existentes, as "Demonstrações Financeiras". As empresas contemporâneas, muitas vezes, têm sido negociadas bem acima de seu valor patrimonial, as vezes cinco, oito, dez vezes mais, todavia os profissionais dos segmentos econômicos: contadores, economistas, administradores, etc. têm encontrado dificuldades em explicar o porquê desse fenômeno. Essa diferença entre o valor patrimonial e o valor de mercado atribuímos de "Capital Intelectual", ou "Ativos Intangíveis". Nossa pesquisa consiste em aplicar um modelo de mensuração desses ativos intangíveis em uma organização e provar que o Capital Intelectual, apesar de imaterial, incorpóreo, pode ser medido, inclusive porque, no transcorrer do trabalho, iremos ratificar que ele existe e é concreto. Outro fator importante no discorrer de nossa pesquisa é a evidenciação do capital intelectual no Balanço Patrimonial, ou seja, os investidores têm informações extracontábeis, dentro de uma demonstração contábil, mesmo antes da negociação dos valores mobiliários da empresa. Since the man turn away from the stone age, and has changed from de barter system to the money system, the economics values had become a vital factor for decision make with regard to any investment. Therefore, in information economy, the objective of this work is to demonstrate the way that the intangible actives have influence in the organization value, and that they can be identified and measured and finally evidenced by the accounting tools which exists in the market, the "Financial Reports". The contemporaneous enterprises, often, has been negociated for a higher value than its assets, sometimes five, eight, ten times more, however the professionals of the economics environment such as: accountants, economists, business managers etc. have had difficulties in explain the reason of this phenomenon. This difference between the asset value and the market value is what we name "Intelectual Capital", or "Intangible assets". Our research consists in apply a model of measurement of this intangible assets of an enterprise and prove that the Intelectual Capital, despite inmaterial, invisible, can be measured and in this work, we will confirm that it exists and it is real. Another important factor in this research is the evidenciation of the Intelectual Capital in the Balance Sheet, in another words, the investors have extra informations, inside the accounting demonstration, even before the negociation of the enterprise securities, bonds or stocks.
26
Zandavali, Eduardo Freiberger. "O capital." Florianópolis, SC, 2004. http://repositorio.ufsc.br/xmlui/handle/123456789/88066.
Full textAbstract:
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio Econômico. Programa de Pós-graduação em Economia.Made available in DSpace on 2012-10-22T05:16:59Z (GMT). No. of bitstreams: 1 208362.pdf: 670349 bytes, checksum: 5f64c7ff288d8ef353f3f0e63aaa5b74 (MD5)
A análise pretende aqui tratar do capital e de seus limites a partir de Marx, abrindo com isso caminho para estudo cada vez mais aprofundado da origem e movimento dessa realidade concreta (tanto nas suas formas aparentes como essenciais) compreendida como sistema capitalista ou sociedades modernas, em que a produção é voltada para produção de lucro, sociedades portanto produtoras de lucro. E em que a forma elementar da riqueza é a
27
Conocimiento, Dirección de Gestión del. "Capital IQ." S&P Global, 2004. http://hdl.handle.net/10757/655267.
Full text
28
Stidham, Steve P. "Waste= Capital." University of Cincinnati / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1306501008.
Full text
29
Pfitzner, Marcus. "Working Capital." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-201911.
Full textAbstract:
Ausgehend vom Bedarf an unternehmensinternen, relativ marktunabhängigen Maßnahmen zur Stärkung der Innenfinanzierungskraft von Unternehmen, kann die angestrebte Liquiditätssicherung und Ertragsstabilisierung aus einer effizienten Steuerung der Working-Capital-beeinflussenden Prozesse hervorgehen. Der vorliegende Beitrag fokussiert dabei die definitorische Abgrenzung des Working Capital und des Working Capital Management. Außerdem werden die finanziellen Wirkungen des WCM aufgezeigt. Eine detaillierte Betrachtung der das Working-Capital-beeinflussenden Prozesse verdeutlicht die Komplexität des Prozessgefüges und die Notwendigkeit eines ganzheitlichen Ansatzes zur Working-Capital-Steuerung.
30
Schwarz, Susan. "The role of human capital, social capital, and psychological capital in micro-entrepreneurship in China." Thesis, University of Nottingham, 2017. http://eprints.nottingham.ac.uk/40361/.
Full textAbstract:
A key question in entrepreneurship research is how certain individuals in different contexts are able to generate superior venture performance. Micro-entrepreneurs in emerging and transition economies lack access to various forms of capital to launch and grow new ventures, as they operate in settings characterised by resource scarcity and underdeveloped market institutions. To meet the need for tangible financial resources, lenders provide small loans to stimulate business development. Yet financial capital alone does not ensure successful business outcomes, raising questions as to how micro-entrepreneurs deploy intangible resources to drive growth. Based on in-person survey interviews conducted with 164 entrepreneurs receiving loans at community banks in Zhejiang Province, China, as well as qualitative field data, this study examines the impact of human capital, social capital, and psychological capital on the growth of micro-enterprises in China, with a focus on the moderating role of psychological capital. By integrating psychological capital with human capital and social network approaches, this study fills a research gap at the intersections of these three perspectives. The contributions of this study include establishing boundary conditions for these theories to explain how entrepreneurs overcome resource scarcity to grow ventures within a relational society undergoing a transition to a market economy.
31
Perruchet, Aurélien. "Investir dans une thèse : Capital humain ou capital culturel ?" Phd thesis, Université de Bourgogne, 2005. http://tel.archives-ouvertes.fr/tel-00109909.
Full textAbstract:
La première partie est principalement consacrée à l'étude des perspectives théoriques de Gary Becker et de Pierre Bourdieu, avec comme fil conducteur la vision de l'éducation comme un capital. Les concepts de capital humain (Becker) et de capital culturel (Bourdieu) sont présentés, comparés, et critiqués, chacun d'eux étant replacé dans son contexte théorique. La seconde partie est consacrée aux analyses empiriques concernant le diplôme de doctorat. Nous tentons dans un premier temps une mesure de la rentabilité salariale de la thèse. Puis nous recherchons quels peuvent être les motifs de la poursuite d'études en thèse, étant donné que le gain monétaire ne peut à lui seul expliquer une telle décision. Il apparaît que la thèse est d'abord un passeport permettant d'accéder aux emplois de l'enseignement supérieur et de la recherche publique. Plus que de capital humain, il s'agirait d'un capital n'ayant de valeur réelle que dans le champ académique.
32
Ulu, Fatma. "VENTURE CAPITAL - Important factors for venture capital investment decisions." Thesis, Halmstad University, School of Business and Engineering (SET), 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-1890.
Full textAbstract:
The decision process of venture capitalists has received much attention from researchers and it is a complex and unclear process. There are plenty of factors that affect venture capitalists´ investment decisions. The purpose of this study is to find out the important factors in the due diligence process for the venture capital firms and venture capitalists during their investments. The authors find it interesting to find out factors that influence venture capitalists during their investment decisions according to due diligence process. Qualitative method was seen suitable for this study. Three phone interviews were conducted with three venture capital firms in Turkey named Is Private Equity, Ilab Ventures and Bosphorous Group. The authors find out management, market, location, product, industry and financial factors are important factors for venture capitalists to decide whether to invest or not.
33
Schauten, Maximilien Bernard Joseph. "Valuation capital structure decisions and the cost of capital /." Rotterdam, 2008. http://hdl.handle.net/1765/13480.
Full text
34
Graca, Job. "Essays on capital market imperfections, human capital and growth." Thesis, University of Essex, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.242257.
Full text
35
Oliver, Aaron Keith. "School Capital and Student Engagement| Does School Capital Matter?" Thesis, University of Redlands, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10151108.
Full textAbstract:
School Capital has been shown to affect school setting, effectiveness and student achievement. Schools are a system within society that utilizes the social resources of social networks to develop an engaged school setting. This study applied a conceptual framework based on Bourdieu’s concepts of social capital. This study examined the school capital, the mobilization of social networks, and social resources available for student engagement at an intermediate school. This qualitative study used an interview protocol and narrative inquiry approach. Using NVivo software, eleven participant interviews were coded and analyzed for emergent themes in the areas of school capital. Four dominant themes emerged, these included: Obligations to the learning process; social networks that highlighted relationships between school members; a sense of trust between student and teacher; and positive relationships within the school community. The findings from this study suggest that feelings of connection to teachers, students, and their peers helped to engage students in the classroom. Students from the study indicated that high expectations, high interest projects, and socially engaged activities provided opportunities for student engagement. Implications and recommendations for practice and future research are also discussed as part of this study.
36
Larsson, Ida, and Therése Seglert. "HOPE VI and Gårdsten : Regeneration of Distressed Neighborhoods in Washington D.C. and Gothenburg." Thesis, KTH, Urbana och regionala studier, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-35366.
Full textAbstract:
The point of departure of this thesis is regeneration and how it is carried out in two countries, USA and Sweden. Urban regeneration, according to the used definition, seek either to support vulnerable communities by redistributing resources so that they can take advantage of them, or to promote growth and development and through this improve the situation for those in need. The thesis investigates and compare how the projects and their actors formulate, relate to and strive for a better use and higher value of space. The comparison will help to find lessons to be learned across the contexts. The main questions to be answered are: What elements of the projects or programs strive for a higher value of space in a similar way and what does it in different ways? What lessons for future regeneration can be learned from the comparisons? The comparison is based on the assumption that regeneration schemes can learn from one another across contexts and that this is a constructive way to improve knowledge of regeneration. Three cases are investigated. Townhomes on Capitol Hill and Capper Carrollsburg in Washington D.C., USA, are regenerated under the federal HOPE VI program that targets public housing areas. Gårdsten in Gothenburg, Sweden, is regenerated according to the aim of the municipality to decrease segregation. The comparison is made over five themes, organization, public participation, physical regeneration, social programs and social mix. The thesis highlights differences and similarities in the regeneration approaches and show how the cases aim to increase social, cultural and economic capital. The conclusion is that regeneration in USA could benefit from the way of regeneration according to the Swedish case with more participation and a long term focus of the process, and regeneration in Sweden could benefit from a greater focus on design and architecture as in the U.S. cases.
37
Rafi, Muhammad Nawaz. "An analysis of linkage between foreign direct investment and GDP per Capita in Pakistan : A time series analysis." Thesis, Högskolan Dalarna, Nationalekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:du-13865.
Full textAbstract:
This study aims to investigate the relation between foreign direct investment (FDI) and per capita gross domestic product (GDP) in Pakistan. The study is based on a basic Cobb-Douglas production function. Population over age 15 to 64 is used as a proxy for labor in the investigation. The other variables used are gross capital formation, technological gap and a dummy variable measuring among other things political stability. We find positive correlation between GDP per capita in Pakistan and two variables, FDI and population over age 15 to 64. The GDP gap (gap between GDP of USA and GDP of Pakistan) is negatively correlated with GDP per capita as expected. Political instability, economic crisis, wars and polarization in the society have no significant impact on GDP per capita in the long run.
38
Filho, JoÃo Capistrano. "A Crise da RazÃo em Adorno." Universidade Federal do CearÃ, 2006. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=19936.
Full textAbstract:
nÃo hÃO objetivo desse trabalho à demonstrar como se dà A Crise da RazÃo em Adorno. Como ponto de partida verificamos a concepÃÃo de objeto em Adorno em que ele dà primazia ao objeto incluindo o sujeito como parte deste. A crÃtica adorniana, nesse sentido, volta-se contra os conceitos impostos pela sociedade dirigida pelo capital que desÃguam no princÃpio da identidade, ou seja, todo pensamento deve identificar um ente do real de acordo com os interesses do capitalismo. O capital atravÃs do princÃpio da identidade ocultaria as contradiÃÃes sociais existentes entre os indivÃduos particulares para esconder a sua verdadeira face que à a de um sistema de contradiÃÃes. Ocultar as contradiÃÃes faz parte do jogo de dominaÃÃo do sistema capitalista. A dominaÃÃo exercida pelo capital seria, segundo Adorno, uma heranÃa da antiga forma mÃtica de dominaÃÃo. O homem teria dissolvido o antigo mito pelo desenvolvimento da tecnica, mas nÃo dissolveu o sistema de dominaÃÃo do velho mito que à o sistema de dominaÃÃo da natureza a qual o mito representava. A humanidade destruiu o mito antigo, mas racionalizou a sua forma de dominaÃÃo que se manifesta no feroz domÃnio sobre a natureza e o prÃprio homem e que Adorno chama de razÃo instrumental.
The aim of that work is to demonstrate how The Crisis of Reason in Adorno occurs. First of all, we verify the conception of the object in Adorno when he give the primacy to the object including the subject like a part of that. The adornian criticism , in that sense, goes against the society controlled by the capital that drain in principle of the identity, that is, every thought has to identify a being of the real according to the interests of capitalism. The capital through the principle of the identity would hide the existent social contradictions among the private individuals in order to hide its true face of a system of the contradictions. Hiding the contradictions is an element of the game of the domination of the capitalist system. The domination exerted by the capital would be an heirdom of the ancient mythic form of the domination according to Adorno. Man would have dissolved the system of the domination of the ancient myth that is the system of the natural domination that the myth used to represent. The humanity destroyed the ancient myth but racionalized its form of domination that it is manifested in the ferocious dominion about the nature and the own man that Adorno names the instrumental reason.
39
Lindgren, Ragnar. "On capital formation and the effects of capital income taxation." Doctoral thesis, Handelshögskolan i Stockholm, Samhällsekonomi (S), 1985. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-777.
Full textAbstract:
How should a tax on realized capital gains be designed in order to yield the same revenue and the same impacts on savings and portfolio choice as a tax on current income? Should income from risky investments be taxed at a higher or lower rate than income from assets without risk? How is the capital structure and the dividend policy of firms determined in the presence of taxes and what are the effects of tax differentials on the debt ratio, on the dividend policy, on the capial intensity, on the willingness to take nonfinancial risks and on the welfare of workers and investors? These and related questions are analyzed in this dissertation, which uses models based on the theory of neoclassical economics and the theory of finance. As background, a comprehensive presentation is given of the theory of savings, investment and portfolio choice. The general effects of capital income taxes on housholds and firms are also analyzed.Diss. Stockholm : Handelshögsk.
40
Hokayem, Charles. "ESSAYS ON HUMAN CAPITAL, HEALTH CAPITAL, AND THE LABOR MARKET." UKnowledge, 2010. http://uknowledge.uky.edu/gradschool_diss/23.
Full textAbstract:
This dissertation consists of three essays concerning the effects of human capital and health capital on the labor market. Chapter 1 presents a structural model that incorporates a health capital stock to the traditional learning-by-doing model. The model allows health to affect future wages by interrupting current labor supply and on-the-job human capital accumulation. Using data on sick time from the Panel Study Income of Dynamics the model is estimated using a nonlinear Generalized Method of Moments estimator. The results show human capital production exhibits diminishing returns. Health capital production increases with the current stock of health capital, or better current health improves future health. Among prime age working men, the effect of health on human capital accumulation is relatively small. Chapter 2 explores the role of another form of human capital, noncognitive skills, in explaining racial gaps in wages. Chapter 2 adds two noncognitive skills, locus of control and self-esteem, to a simple wage specification to determine the effect of these skills on the racial wage gap (white, black, and Hispanic) and the return to these skills across the wage distribution. The wage specifications are estimated using pooled, between, and quantile estimators. Results using the National Longitudinal Survey of Youth 1979 show these skills account for differing portions of the racial wage gap depending on race and gender. Chapter 3 synthesizes the idea of health and on-the-job human capital accumulation from Chapter 1 with the idea of noncognitive skills in Chapter 2 to examine the influence of these skills on human capital and health capital accumulation in adult life. Chapter 3 introduces noncognitive skills to a life cycle labor supply model with endogenous health and human capital accumulation. Noncognitive skills, measured by degree of future orientation, self-efficacy, trust-hostility, and aspirations, exogenously affect human capital and health production. The model uses noncognitive skills assessed in the early years of the Panel Study of Income Dynamics and relates these skills to health and human capital accumulation during adult life. The main findings suggest individuals with high self-efficacy receive higher future wages.
41
Koshio, Senichiro. "Custo de capital e estrutura de capital de empresas multinacionais." reponame:Repositório Institucional do FGV, 1994. http://hdl.handle.net/10438/5034.
Full textAbstract:
Made available in DSpace on 2010-04-20T20:15:24Z (GMT). No. of bitstreams: 0
Previous issue date: 1994-04-25T00:00:00ZSintese da teoria de custo de capital e estrutura de capital de empresas multinacionais. Aborda o efeito da política financeira de uma empresa, incluindo diversificação internacional da empresa, administração do risco cambial e poítica de financiamento, no custo de capital e no valor da empresa, na hipótese em que os mercados financeiros internacionais são perfeitos e completos e nas condições em que os mesmos são imperfeitos e incompletos
42
Choi, Duk Young. "Capital humano e estrutura de capital: evidência de empresas brasileiras." reponame:Repositório Institucional do FGV, 2011. http://hdl.handle.net/10438/8372.
Full textAbstract:
Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-06-10T19:42:13Z
No. of bitstreams: 1
61090100014.pdf: 1178955 bytes, checksum: 446e304f78b5e2d1f019739044e0f979 (MD5)Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T19:59:39Z (GMT) No. of bitstreams: 1 61090100014.pdf: 1178955 bytes, checksum: 446e304f78b5e2d1f019739044e0f979 (MD5)
Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:01:09Z (GMT) No. of bitstreams: 1 61090100014.pdf: 1178955 bytes, checksum: 446e304f78b5e2d1f019739044e0f979 (MD5)
Made available in DSpace on 2011-06-10T21:36:21Z (GMT). No. of bitstreams: 1 61090100014.pdf: 1178955 bytes, checksum: 446e304f78b5e2d1f019739044e0f979 (MD5) Previous issue date: 2011-04-25
This study verified jointly the determinants of capital structure and the effect of human capital cost on employee payment in Brazilian companies, based on the model of Berk, Stanton and Zechner (2010). As results, we could infer that the employee payment increases 0.26% for each percent of increase in leverage. Moreover, it is possible to observe that more capitalintensive company pays higher wage and the individual characteristics of CEO can define leverage level of the firm. Additionally, this study also confirms empirically the validity of some theories about capital structu re, like pecking order theory, substitution between debt and dividends, and negative correlation between risk and leverage.
Este estudo verificou conjuntamente os determinantes da estrutura de capital e o efeito do custo de capital humano na estrutura de capital das empresas brasileiras, baseando-se no modelo de Berk, Stanton e Zechner (2010). Como resultado tem-se que a remuneração dos funcionários aumenta 0,26% para cada porcentagem de aumento na alavancagem. E ainda, as empresas mais intensivas em capital remuneram melhor seus funcionários. As características individuais de CEO também é um determinante que pode influenciar o nível da alavancagem da empresa. Conjuntamente, esse estudo empírico confirma várias teorias relacionadas à estrutura de capital, tais como a de pecking order, substituição entre dívida e dividendos, correlação negativa entre risco e a alavancagem.
43
Hokayem, Najwa. "Capital humain et capital financier : une approche intégrée orientée valeur." Aix-Marseille 3, 2005. http://www.theses.fr/2005AIX32050.
Full textAbstract:
Cette thèse concerne les possibles définitions et intégrations du ‘capital humain' dans les documents de la comptabilité générale, vieux problème devant lequel les chercheurs bloquaient depuis longtemps. Ici le problème est repris d'une toute autre façon, dans la continuité du modèle de Trémolières, en considérant que le capital humain n'a pas à être intégré dans les actifs comme d'autres l'ont préconisé, le personnel continuant en fait à garder sa distinction par rapport à l'entité juridique qu'est l'entreprise, et que seule la valeur ajoutée qu'il apporte à l'entreprise,- ‘ajoutée' par rapport au travail normal que l'on attend de lui dans le cadre de son emploi-, doit être comptabilisée. C'est là vraiment que se trouve la raison d'une intégration de ses efforts ou de ses initiatives. Cela conduit à introduire la notion d'actionnaire virtuel qui, sans devoir être considérée comme devant participer aux dividendes, mérite cependant d'être consignée comme un dû moral de l'entreprise. Cette notion peut être traduite en dettes virtuelles, ou en réserves spécifiques, ou alors participer à des augmentations en capital avec distribution de titres. L'intérêt de cette approche est de permettre d'obliger l'organisation bénéficiaire à conserver la mémoire des contributions ‘hors salaires et primes' des employés ou partenaires qui lui sont attachés. Cette idée devrait permettre à plus d'honnêteté et de justice quand une entreprise se sépare de certaines personnes auxquelles elles devraient en toute logique devoir un minimum de reconnaissance, mais aussi pour un meilleur management des hommes. La théorie de la Valeur Humaine Ajoutée à la Moyenne (on veut dire par là : par rapport à ce qui est attendu ‘en moyenne' par contrat) est validée par une importante enquête auprès de gens d'entreprise pour savoir comment la notion d'actionnaire ‘virtuel' peut-être perçue au niveau des employés, des responsables et des dirigeants dans le cadre d'un meilleur managementThis thesis aims at defining and integrating the' human capital' notion within the framework of General Accounting. This very old problem had not received up to now any acceptable solution. Here the problem is reconsidered according to the proposed model by Trémolières, where it is assessed that ‘Human Capital' doesn't have to be integrated in the firm assets as imagined or defended by several other researchers. Here the employees keep their juridical independence with respect to the firm identity, and only the ‘added value' that they give to the firm must be accounted for. By ‘added value' it is assumed here that this is relative to any supplementary effort, not written by contract, that brings more value to the firm. It is really there that can be found a reason to speak of ‘accounting human capital' , the term ‘capital' being taken in the accounting meaning of ‘virtual shareholders', that is people having contributed, ‘not by contract', to an increased value of the considered firm. In some sense it is nothing else that the moral debts that the classical shareholders owes to other contributors to the value of the firm. The new shareholders are called ‘virtual' because they don't have, a priori, any right to benefit from the dividends that can be distributed. Nevertheless, the idea of associating them to the set of people having contributed to a better value of the firm is important to morally thank these people for their ‘free' implication in the sense of the' liberalitarism' notion by Aristotle. This can be registered as virtual debts, or specific ‘human reserves', or even ‘virtual shareholders' or ‘virtual equities' that can be recognized in case of increase in capital. The interest of this relies on the fact that the ‘free' initiatives' having succeeded can be memorized by the firm in the accounting equities capital This idea can lead to more honesty and justice with respect to the firm's employees but also to a better management. This theory of Human Value Added to an ‘average behavior' is validated by an important inquiry aiming to know how these new ideas can be accepted in modern management
44
Hebert, Camille. "Essais sur la Structure du Capital et le Capital Humain." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED073.
Full textAbstract:
Cette thèse comprend trois chapitres et étudie la structure organisationnelle de l'entreprise à un stade différent de son cycle de vie : démarrage, croissance, grande entreprise. Le premier chapitre examine les raisons sous-jacentes aux différences de financement entre hommes et femmes entrepreneurs dans le contexte de l'industrie du capital risque. Ce chapitre met en lumière les effets des stéréotypes de genre qui entravent la croissance des jeunes entreprises fondées par des entrepreneurs issus des minorités de genre. Dans ce contexte, le capital humain des entrepreneurs atténue dans une certaine mesure les stéréotypes des investisseurs. Le deuxième chapitre décrit les conditions dans lesquelles les entreprises choisissent de croitre en achetant une entreprise existante plutôt que de se développer en prenant appui sur les ressources en termes de capital humain. Le troisième chapitre porte sur les grands groupes d'entreprises. Ce chapitre montre que les investisseurs ne sont pas toujours conscients des limites de la structure de l'entreprise et omettent de l’information prédictive révélée à un autre niveau du groupeThis thesis consists of three chapters and studies the firm's organizational structure at a different stage of its life cycle: early-stage, growth, business group. The first chapter investigates the underlying reasons for the gender funding gap in the venture capital industry. It highlights a significant role for investors' stereotypes that ultimately impedes minority-founded startups' growth. Entrepreneurs’ human capital mitigates to some extends investors’ stereotypes. The second chapter identifies conditions under which firms choose to grow by buying an incumbent company as opposed to building on their pre-existing human capital resources. The third chapter focuses on large business groups. It provides evidence that investors are not always aware of the boundaries of the firm and miss predictive information released at another level of the group
45
Warganegara, Dezie L. "Internal Capital Market and Capital Misallocation: Evidence from Corporate Spinoffs." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2862/.
Full textAbstract:
This study investigates the importance of reduced capital misallocation in explaining the gains in corporate spinoffs. The capital misallocation hypothesis asserts that the internal capital market of a diversified firm fails to meet the needs of the relatively low growth divisions for less investment and the needs of the relatively high growth divisions for more investment. Higher differences in growth opportunities imply that more capital is misallocated. This study finds that the higher the difference in growth opportunities of a diversified firm's businesses, the more likely the firm is to conduct a spinoff. This finding supports the argument that diversified firms conduct spinoffs to reduce capital misallocation. This study finds differences in managerial ownership of spinoff firms and of nonspinoff firms. This suggests that the misallocation of internal capital is an agency problem. A low management ownership stake, coupled with the existing differential in growth opportunities between parent and spunoff firms, leads to misallocation of internal capital, thus creating incentives for a spinoff. Spinoffs should result in a shift to the “right" investment policy and to better operating performance for both the parent and spunoff firms. This improvement in operating performance for the post-spinoff firms is expected to be higher when they are from highly different growth opportunity spinoffs. I find mixed evidence regarding market reaction, changes in investment policy, and changes in operating performance. The evidence that supports the capital misallocation hypothesis does not appear uniformly and consistently across the proxies for growth opportunities. However, there is evidence that both parent and spunoff firms benefit from a spinoff. The magnitude of the benefits is larger for spunoff firms than for parent firms. This is as expected because the capital misallocation problem may be reduced, but does not entirely disappear, in the parent firm.
46
Levin, Victoria, and Anna Hallgren. "The choice of capital budgeting techniques : a human capital approach." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16891.
Full textAbstract:
Tidigare forskning har identifierat ett gap mellan teori och hur företag använder kapitalbudgeteringstekniker i praktiken. Forskning tyder på att gapet är särskilt stort vid SME-företag, eftersom de tenderar att använda de enkla kapitalbudgeteringsteknikerna. Genom att försöka förklara förekomsten av fenomenet the theory-practice gap har forskare reflekterat kring vilka bakomliggande faktorer som ligger till grund för valet av kapitalbudgeteringsteknik i SME-företag. En bakomliggande faktor som påverkar valet av kapitalbudgeteringsteknik är en individs humankapital, i form av utbildningsnivå och yrkeserfarenhet. Syftet med denna studie är att undersöka hur humankapitalet påverkar valet av kapitalbudgeteringsteknik vid strategiska investeringar i svenska SME-företag. För att undersöka och analysera studiens syfte har en kvantitativ datainsamlingsmetod använts i form av en internetbaserad enkät. Studien har en positivistisk forskningsfilosofi som utgår från en deduktiv forskningsansats som används för att möjliggöra hypotesprövningar. Studiens resultat baseras på 56 respondenter vilka är beslutfattare vid strategiska investeringar i svenska SME-företag, där resultaten illustreras med hjälp av statistiska analysmetoder. Studiens resultat och slutsats visar att beslutfattare i svenska SME-företag med högre utbildningsnivå eller högre grad av yrkeserfarenhet ökar användningen av avancerade kapitalbudgeteringstekniker. Dock kan inte studiens resultat signifikant påvisa att en beslutsfattare i svenska SME-företag med låg utbildningsnivå eller lägre grad av yrkeserfarenhet använder enkla kapitalbudgeteringstekniker.Previous research has identified a gap between theory and how companies actually use capital budgeting techniques in practice. Research highlights that the gap is particularly large among SMEs, as they tend to use simpler capital budgeting techniques. By trying to explain the phenomenon of the theory-practice gap, researchers have reflected on underlying factors that influence the choice of capital budgeting techniques in SMEs. An underlying factor, that influences the choice of capital budgeting techniques, is on the individual level in terms of educational degree and occupational level of experience. The aim of this thesis is therefore to increase the understanding of how the human capital influences the choice of capital budgeting techniques in Swedish SMEs. To examine the aim of the study, a quantitative method is used by a web-based survey. Furthermore, the study is based on a positivism research philosophy that evolve from a deductive research method in order to draw general conclusions. The result of the study is based on 56 responses from decision makers for strategic investments in Swedish SMEs, where the results are illustrated using statistical analysis methods. The results and conclusions of the study shows that decision makers in Swedish SMEs with higher degree of education or higher level of occupational experience increase the use of more advanced capital budgeting techniques. However, the results do not support that decision makers in Swedish SMEs with a lower degree of education or lower level of occupational experience use more simple capital budgeting techniques.
47
Jokipii, Terhi Katariina. "Bank capital management." Thesis, City University London, 2009. http://openaccess.city.ac.uk/11926/.
Full textAbstract:
The work undertaken in this study empirically explores the determinants of regulatory bank capital buffers, and how they influence bank decisions. Focusing on bank capital management under the Basel I framework, this thesis serves to address some of the concerns that have been voiced regarding the implementation of the new regulation (Basel II) and the broader economic effects that could result. In particular, the research chapters of this thesis examine the cyclical behavior of European bank capital buffers, the long run relationship between bank capital buffers and charter values, and the simultaneous adjustments of capital and risk. In each of the research chapters, we acknowledge the endogenous nature of the capital decision of a bank, and assume that banks will define an internally optimal probability of default (a function of risk and capital) to be managed over the long term. Adjustment costs, illiquid markets, together with the costs associated with a regulatory breach contribute as factors in a banks internal decision when setting a target capital ratio. Treating capital in this way, we note that it is the amount of capital held above the requirement that determines a banks attitude towards risk. Importantly, this work has shown that excessive risk taking is rarely a consequence of insufficient capital.
48
陳鶴明 and Hok-ming Nelson Chan. "Capital Museum, Beijing." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31984381.
Full text
49
Berg, H. A. (Hendrik Alexander). "Measuring intellectual capital." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49769.
Full textAbstract:
Thesis (MBA)--Stellenbosch University, 2003.ENGLISH ABSTRACT: Accounting in its current state of practice has lost its ability to inform business accurately about the current state of an organization. In awareness of this lack of information managers and academic researchers have developed different ways of measuring and navigating in a new landscape that has moved from watching tangible, physical assets towards intangible assets. The intellectual capital (IC) of organizations stands in the core of this movement which has to be measured, enabling managers to identify previous IC investment decisions that improved the organization's overall situation. The field of IC measurement is still a young discipline which requires regular reviews about what has been done and what should come next. The purpose of this thesis is to give a comprehensive overview of the field of intellectual capital measurements. In this the thesis focuses on the separation of IC into the three elements mostly used: human capital, structural capital and customer capital. IC measurement tools of commonly known IC-authors like Edvinsson and Malone, Stewart, Sveiby and Kaplan and Norton are presented. Afterwards the thesis discusses those measurements and ends by giving several suggestions creating a foundation for future development of IC measurement tools for organizations and researchers. By doing so the author intends to present a new platform of measurement tools from which further research can be done. Among the most important suggestions the author recommends a stronger focus towards finding standards. Also, organizations and governments should develop certification programmes to ensure the value of IC measurement tool. Other suggestions include the importance of putting lC measuring (and its management) on a strategic level and the relevance of publication of IC in order to learn from criticism. This research has shown that in the young field of IC measurement significant developments have been taking place. Further development will also have to focus on the theoretical background on the practically found measurement applications.
AFRIKAANSE OPSOMMING: In sy huidige staat het rekeningkunde sy vermoë verloor om besigheid akkuraat in te lig omtrent die huidige stand van 'n organisasie. Omdat hulle van hierdie gebrek aan inligting bewus is, het bestuurers and akademiese navorsers verskillende maniere ontwikkel om 'n nuwe omgewing wat wegbeweeg het van die monitering van tasbare, fisiese bates na onaantasbare bates, te meet en daarin te navigeer. Die intellektuele kapitaal (IK) van organisasies is die kern van hierdie beweging wat gemeet moet word, en stel bestuurders in staat om vorige IK-beleggingsbesluite wat die organisasie se algehele situasie verbeter het, te identifiseer. Die gebied van IK-meting is nog 'n jong dissipline wat gereelde hersiening van wat gedoen moet word en wat volgende moet gebeur, vereis. Die doel van hierdie tesis is om 'n omvattende oorsig te gee van die gebied van die meting van intellektuele kapitaal. In hierdie tesis val die fokus op die verdeling van IK in drie elemente wat die meeste gebruik word, naamlik menslike kapitaal, strukturele kapitaal en kliëntekapitaal. IK-metingsinstrumente van bekende skrywers oor IK, soos Edvinsson en Malone, Stewart, Sveiby en Kaplan, en Norton word aangebied. Daarna word daardie metings bespreek, en word die tesis afgesluit met voorstelle oor die daarstelling van 'n fondament vir toekomstige ontwikkeling van IK metingsinstrumente vir organisasies en navorsers. Sodoende poog die skrywer om 'n nuwe platform van metingsinstrumente aan te bied vir verdere navorsing. Die skrywer stel onder andere 'n sterker fokus op die daarstelling van standaarde voor. Organisasies en regerings behoort ook sertifiseringspropgramme te ontwikkel om die waarde van IK-metingsinstrumente te verseker. Ander voorstelle sluit in die belangrikheid daarvan om IK-meting (en die bestuur daarvan) op 'n strategiese vlak te plaas, en van die publikasie van intellektuele kapitaal ten einde uit kritiek te leer. Hierdie navorsing het getoon dat belangrike ontwikkelings op die jong gebied van IKmeting plaasvind. Verdere ontwikkeling sal ook op die teoretiese agtergrond van die prakties gebaseerde metingstoepassings moet fokus.
50
Rogan, Michelle A. "Acquiring social capital." Thesis, London Business School (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.435932.
Full text