Dissertations / Theses on the topic 'Public financial support'

It is well established that one of the key contributing factors to the growth of countries’ economies is the existence of appropriate economic and social infrastructures. The setup of these infrastructures and their operation or delivery of public services associated with them have proved to be a costly and often unaffordable business for most governments. Therefore, private sector participation in the delivery of public services has been opted for by governments under Public-Private Partnerships (PPPs). Additional reasons for the public sector to choose a PPP framework to deliver public services include the public sector representatives’ lack of sufficient technical knowledge and specifications required by most projects; the required amount of investment to implement such projects is too high to be affordable by the public sector alone; the increasing difficulties of predicting and controlling the uncertainties that typically govern the phases of such projects including the level of actual demand for the related services by the time the project is operational; the level of bureaucracy in the public sector and its implications on the time frame of decision-making processes; the relatively low efficiency in project execution by the public sector; and most importantly the fact that, in practice, these difficulties are often better managed by the private sector who seem to possess both the financial and the executive capabilities to undertake such projects Currently, there is a gap in the game theory literature on modelling PPP related decisions and issues. This thesis contributes to reducing such gap by proposing three novel and practice-oriented game theoretical models along with algorithms for solving them, namely an ordinal game for the shortlisting of potential private sector partners; two non-cooperative dynamic games for negotiation with shortlisted private sector partners and selection of private sector partner to award the PPP contract to; and a non-cooperative dynamic game for financial renegotiation post-PPP contract award. In sum, each novel game addresses an important problem faced by the private sector during the typical stages of the life cycle of PPPs, namely private sector partner selection at the tendering stage; negotiation between the public sector and shortlisted bidders to select the candidate to whom to award a PPP contract to at the post-tendering stage; and financial re-negotiation between the public sector and the selected private sector partner at the post-contract award stage.

Diabetes is a public health concern among older adults in the United States due to the increasing prevalence of diabetes among this age group and the associated long-term and financial impacts. Self-management is a key strategy in the control of diabetes. The purpose of this quantitative study was to examine the association between social support and glycohemoglobin level. The social cognitive theory was the conceptual framework for this study. The research questions were designed to determine whether social support played a role in diabetes management. Data were collected using a cross-sectional survey of secondary data from the 2007-2008 National Health and Nutrition Examination Survey. The participants represented a national sample of adults aged 65 years and older. The dependent variable was the glycohemoglobin level, and the independent variables were emotional and financial support, sources of social support, and sociodemographic factors. Statistical analyses, consisting of univariate analyses, were conducted to characterize the sample, and simple and multiple linear regression analysis were conducted for hypotheses testing. After controlling for the confounders, the multiple regression analyses revealed a statistically significant association between emotional and financial support, sources of social support, the frequency of religious activities, and the size of the social network and glycohemoglobin level. Spousal support, frequency of religious activities, and the size of the social network were positively associated with glycohemoglobin level. The study findings might contribute to positive social change through the integration of social support into clinical practices by using family-centered and church-based approaches to improve diabetes management among older adults.

The view of on-site school support for curriculum delivery is shared by most countries and its effects have been felt by schools. There is fear that the Austerity Measures will negate the outcomes of the action taken by the teams that visit the schools. The reviewed literature is more biased towards the Austerity Measures in the whole government sector rather than in a department or an institution like the Education District in Idutywa. Even though the effects of Austerity Measures have been researched all over the world based on a specific country, there is deficiency of such literature done in the institution like the department of Education Districts. The researcher intends contributing to the filling of this gap by this study. The researcher therefore carried out a focused study of the effect of Department’s Austerity Measures on on-site school curriculum support in Idutywa Education District. It is also imperative to know how the teachers are affected by these departmental Austerity Measures, hence the interviews were carried out with the school personnel in addition to the District Professional staff. The District is characterised by poor performance in both Annual National Assessment (ANA) and the final National Senior Certificate results. The findings revealed that the implementation of AM have contributed to, amongst other things, the following issues: The inadequate on-site school support for curriculum delivery; The shortage of resources that includes teachers and vehicles; and ultimately the learner underperformance The researcher expect that the recommendation made will be embraced and be factored through, during the planning process of the Eastern Cape Department of Basic Education in order to improve learner performance.

Гурський, М. М. Механізми державного фінансового регулювання агропромислового комплексу : дис. ... д-ра філософії : 281 / М. М. Гурський . - Чернігів, 2021. - 236 с.
Дисертаційна робота присвячена вирішенню важливого науково-практичного завдання щодо вдосконалення механізмів державного фінансового регулювання агропромислового комплексу. У ході дослідження розглянуто теоретичні, практичні та організаційні питання формування механізмів державного фінансового регулювання агропромислового комплексу, систематизовано науково-методичні підходи до оцінки ефективності такого механізму. У результаті проведеного дослідження виявлено напрями удосконалення інструментів механізмів державного фінансового регулювання агропромислового комплексу, рекомендовано комплекс стратегічних заходів організаційно-екномічного забезпечення функціонування механізмів державного фінансового регулювання агропромислового комплексу, який дозволяє на рівні конкретних рекомендацій реалізувати запропоновані теоретико-методичні розробки. Оцінено сучасний стан фінансового регулювання розвитку агропромислового комплексу в Україні. Проаналізовано сучасні інструменти механізмів державного фінансового регулювання агропромислового комплексу. Виявлено проблеми функціонування механізмів фінансового регулювання агропромислового комплексу в Україні. Запропоновано науково-методичний підхід до комплексної оцінки ефективності механізмів державного фінансового регулювання агропромислового комплексу, який ґрунтується на сукупності фінансових показників, так і суб’єктивних чинників, що дозволить визначити масштаби впливу реалізації конкретних фінансових інструментів державного регулювання на показники цільової ефективності агропромислового комплексу. Сформовано теоретичну конструкцію системи реалізації механізмів державного фінансового регулювання агропромислового комплексу, яка представляє собою сукупність взаємоузгоджених засобів, методів та форм впливу інституційної складової, що корелюють з взаємозв’язками всіх інструментів механізмів фінансового регулювання, продукують мультиплікативні ефекти макроекономічного зростання і включають сукупність елементів, методів координації, правових норм, упорядкованих відповідним чином з метою подолання перешкод, що стоять на шляху розвитку суб’єктів агропромислового комплексу, суспільства та його окремих верств. Зв’язок між елементами підсистем реалізації механізмів державного фінансового регулювання агропромислового комплексу здійснюється завдяки цільовій функції, дія якої спрямована на задоволення потреб всіх учасників процесу агропромислового комплексу. Запропоновані рекомендації з розробки положення про розвиток механізмів фінансового регулювання державної підтримки агропромислового комплексу. Суть розробленого положення полягає в тому, що запропонований документ представляє собою механізм розподілу коштів державної підтримки, що надаються аграрним товаровиробникам, з урахуванням показників ефективності використання державної підтримки для здійснення фінансово-господарської діяльності суб’єктів агропромислового комплексу. До основних цілей реалізації положення розвитку механізмів фінансового регулювання державної підтримки агропромислового комплексу належать: отримання об’єктивних даних про фінансово-виробничий стан аграрного сектору; збір інформації, необхідної для оцінки ефективності використання коштів державної підтримки агропромислового комплексу; розподіл коштів в обсязі, необхідному для простого відтворення; підвищення ефективності використання наданих коштів. Обґрунтовано концептуальні засади до формування та реалізації стратегічних напрямів системної модернізації механізмів державного фінансового регулювання агропромислового комплексу, які полягають у необхідності розробки та реалізації положення про розвиток механізмів фінансового регулювання державної підтримки агропромислового комплексу, що дозволяють забезпечити взаємодію державного й ринкового регулювання, сприяють підвищенню ефективності агропромислового комплексу та на цій основі розширити сферу дослідження процесів державного управління. Наукова новизна проведеного дослідження визначається тим, що робота є однією з перших наукових праць, в якій комплексно, з використанням сучасних методів пізнання, урахуванням новітніх досягнень науки державного управління досліджено особливості функціонування механізмів державного фінансового регулювання агропромислового комплексу. Найсуттєвіші результати дисертаційного дослідження, які містять наукову новизну, полягають у тому, що: удосконалено: - наукові положення щодо формування ефективної структури системи реалізації механізмів державного фінансового регулювання агропромислового комплексу, які передбачають сукупність взаємопов’язаних фінансових, інноваційно-інвестиційних, організаційно-економічних та соціальних імперативів, що функціонують на умовах інтегруючої взаємодії держави і середовища аграрного ринку, з метою утвердження конкурентоспроможного, соціально-спрямованого, функціонуючого на засадах інноваційності агропромислового комплексу; - систематизацію інструментів механізмів державного фінансового регулювання агропромислового комплексу, яка, на відміну від існуючих, передбачає три комплексні класифікаційні групи: інструменти прямого фінансового державного регулювання (прямі бюджетні асигнування через механізм ціноутворення); інструменти саморегулювання фінансового регулювання агропромислового комплексу (опосередкований вплив держави через формування фінансової інфраструктури, застосування заходів кооперації, використання кредитного та інвестиційного механізмів, самофінансування); інструменти поєднання державного фінансового регулювання і ринкових стимулів фінансового регулювання розвитку агропромислового комплексу (через спеціальні механізми справляння ПДВ, спеціальні режими та механізми оподаткування, податковий кредит, пільги, канікули, використання прискореного методу амортизації); - методологічний підхід до оцінки цільової ефективності механізмів державного фінансового регулювання агропромислового комплексу, який передбачає поєднання статистичних і оптимізаційних методів (трендового, кореляційного-регресійного аналізу та інтегральної моделі прогнозування), ідентифікацію факторів, що визначають альтернативні напрями фінансового регулювання розвитку агропромислового комплексу та ґрунтується на чотирьох взаємопов’язаних етапах: систематизація параметрів оцінки ефективності; аналіз та оцінка визначальних факторів фінансового регулювання розвитку агропромислового комплексу; реалізація системи методів оцінки фінансового регулювання розвитку агропромислового комплексу; розробка стратегічних напрямів удосконалення механізмів фінансового регулювання; його застосування дозволяє визначити масштаби впливу реалізації конкретних фінансових інструментів державного регулювання на показники цільової ефективності агропромислового комплексу; набули подальшого розвитку: - понятійно-категоріальний апарат теорії державного управління в частині уточнення змісту поняття «механізми державного фінансового регулювання агропромислового комплексу» як: по-перше, системи дій, що містить комплекс організаційно-адміністративних, юридичних, соціально-економічних засобів, упорядкованих певним чином з метою подолання перешкод, що стоять на шляху реалізації фінансових інтересів суб’єктів агропромислового комплексу; по-друге, спосіб перетворення фінансових ресурсів державного регулювання на відповідні результати державної політики (бюджетно-податкова, грошово-кредитна, цінова) у контексті реалізації комплексу організаційно-економічних, політичних та правових засобів; - концептуальний підхід до формування механізмів державного фінансового регулювання агропромислового комплексу, що продукує синергетичний ефект і включає багаторівневу систему взаємодіючих та взаємодоповнюючих елементів, використання яких дозволяє ефективно поєднати специфічні економічні методи, принципи, функції, інструменти, у напрямку досягнення стратегічних цілей фінансового регулювання розвитку агропромислового комплексу; - теоретично-концептуальні напрями системної модернізації механізмів державного фінансового регулювання агропромислового комплексу, що дозволяють забезпечити взаємодію державного й ринкового регулювання, сприяють підвищенню ефективності функціонування агропромислового комплексу за рахунок прийняття науково обґрунтованих управлінських рішень з метою отримання об’єктивних даних про фінансово-виробничий стан агропромислового комплексу; збір інформації, необхідної для оцінки ефективності використання коштів державної підтримки суб’єктами господарювання; розподіл коштів у відповідності до вимог СОТ та євроінтеграції; підвищення ефективності використання наданих коштів; - комплекс стратегічних заходів організаційно-економічного забезпечення розвитку механізмів державного фінансового регулювання агропромислового комплексу, який передбачає: зaбезпечення пoтреб aгрaрнoгo вирoбництвa у кредитних ресурсaх; функцioнувaння ефективнoї системи oпoдaткувaння; фoрмувaння ефективнoї системи стрaхувaння; вдoскoнaлення системи прямої держaвнoї фiнaнсoвoї пiдтримки; зaбезпечення пoтреб рoзвитку агропромислового комплексу в iнвестицiйних ресурсaх і дозволяє на рівні конкретних рекомендацій реалізувати запропоновані теоретико-методичні розробки.
The dissertation is devoted to the solution of an important scientific and practical task of improving the mechanisms of state financial regulation of the agro - industrial complex. In the course of the research the theoretical, practical and organizational questions of formation of mechanisms of the state financial regulation of an agro-industrial complex are considered, the scientific and methodical approaches to an estimation of efficiency of such mechanism are systematized. As a result of the research the directions of improvement of tools of mechanisms of the state financial regulation of an agroindustrial complex are revealed, the complex of strategic measures of organizational and economic maintenance of functioning of mechanisms of the state financial regulation of an agroindustrial complex is recommended. The current state of financial regulation of agro-industrial complex development in Ukraine is assessed. Modern tools of mechanisms of state financial regulation of agro-industrial complex are analyzed. Problems of functioning of mechanisms of financial regulation of agro - industrial complex in Ukraine are revealed. A scientific and methodological approach to a comprehensive assessment of the effectiveness of mechanisms of state financial regulation of the agro-industrial complex, based on a set of financial indicators and subjective factors, which will determine the extent of implementation of specific financial instruments of state regulation on target efficiency of the agro-industrial complex. The theoretical structure of the system of realization of mechanisms of state financial regulation of agro-industrial complex is formed, which is a set of mutually agreed means, methods and forms of influence of institutional component, correlating with interrelations of all instruments of mechanisms of financial regulation, producing multiplicative effects of macroeconomic growth. , legal norms, properly organized in order to overcome obstacles to the development of the agro-industrial complex, society and its individual segments. The connection between the elements of the subsystems of the mechanisms of state financial regulation of the agro-industrial complex is carried out due to the target function, the action of which is aimed at meeting the needs of all participants in the process of the agro-industrial complex. Recommendations for the development of regulations on the development of mechanisms for financial regulation of state support of the agro-industrial complex are proposed. The essence of the developed provision is that the proposed document is a mechanism for the distribution of state support provided to agricultural producers, taking into account the efficiency of state support for financial and economic activities of the agro-industrial complex. The main objectives of the implementation of the provisions for the development of mechanisms for financial regulation of state support of the agro-industrial complex include: obtaining objective data on the financial and production status of the agricultural sector; collection of information necessary to assess the effectiveness of the use of state support for the agro-industrial complex; distribution of funds in the amount necessary for simple reproduction; improving the efficiency of the use of funds provided. Conceptual bases for formation and realization of strategic directions of system modernization of mechanisms of state financial regulation of agro-industrial complex are substantiated. and on this basis to expand the scope of research on public administration processes. The scientific novelty of the study is determined by the fact that the work is one of the first scientific works in which comprehensively, using modern methods of cognition, taking into account the latest advances in public administration, studied the features of the mechanisms of state financial regulation of agro-industrial complex. The most significant results of the dissertation research, which contain scientific novelty, are that: improved: - scientific provisions on the formation of an effective structure of the system of implementation of mechanisms of state financial regulation of the agro-industrial complex, which provide a set of interconnected financial, innovation, investment, organizational, economic and social imperatives operating on the basis of integrative interaction competitive, socially-oriented, functioning on the basis of innovation of the agro-industrial complex; - systematization of instruments of mechanisms of state financial regulation of the agro-industrial complex, which, in contrast to the existing ones, provides for three complex classification groups: instruments of direct financial state regulation (direct budget allocations, through the pricing mechanism); instruments of self-regulation of financial regulation of the agro-industrial complex (indirect influence of the state through the formation of financial infrastructure; application of cooperation measures, use of credit and investment mechanisms, self-financing); tools to combine state financial regulation and market incentives for financial regulation of agro-industrial complex development (through special VAT collection mechanisms, through special regimes and taxation mechanisms, tax credit, benefits, vacations, use of the accelerated depreciation method); - methodical approach to assessing the target effectiveness of mechanisms of state financial regulation of the agro-industrial complex, which, in contrast to existing ones, involves a combination of statistical and optimization methods (trend, correlation-regression analysis and integrated forecasting model), identification of factors determining alternative directions of financial regulation agro-industrial complex and is based on interrelated stages: systematization of efficiency assessment parameters; analysis and assessment of determining factors of financial regulation of agro-industrial complex development; implementation of a system of methods for assessing the financial regulation of the development of the agro-industrial complex; development of strategic directions of improvement of mechanisms of financial regulation; its application allows to determine the scale of the impact of the implementation of specific financial instruments of state regulation on the target efficiency of the agro-industrial complex; have been further developed: - conceptual and categorical apparatus of the theory of public administration in terms of clarifying the content of the concept of "mechanisms of state financial regulation of the agro-industrial complex" as: first, a system of actions that contains a set of organizational, administrative, legal, socio-economic means obstacles to the realization of the financial interests of the subjects of the agro-industrial complex; secondly, the method of transforming the financial resources of state regulation into the relevant results of state policy (budget, tax, monetary, price) in the context of the implementation of a set of organizational, economic, political and legal means; - conceptual approach to the formation of mechanisms of state financial regulation of the agro-industrial complex, which produces a synergistic effect and includes a multilevel system of interacting and complementary elements, the use of which allows to effectively combine specific economic methods, principles, functions, tools to achieve strategic goals of financial regulation of the agro-industrial complex ; - тheoretical and conceptual directions of systematic modernization of mechanisms of state financial regulation of the agro-industrial complex, which allow to ensure the interaction of state and market regulation, increase the efficiency of the agro-industrial complex by making scientifically sound management decisions to obtain objective data on the financial and industrial state. ; collection of information necessary to assess the effectiveness of the use of state support by business entities; distribution of funds in accordance with WTO and European integration requirements; improving the efficiency of the use of funds provided; - a set of strategic measures of organizational and economic support for the development of mechanisms of state financial regulation of the agro-industrial complex, which provides for: meeting the needs of agricultural production in credit resources; functioning of an effective taxation system; formation of an effective insurance system; improvement of the system of direct state financial support; ensuring the needs of the development of the agro-industrial complex in investment resources and allows at the level of specific recommendations to implement the proposed theoretical and methodological developments.

Fysisk aktivitet är viktigt för en god hälsa, och svenskarnas hälsa blir allt sämre. Karlstads kommuns mål är att alla kommuninvånare ska ha rätt till en god hälsa på lika villkor, och ger därför stöd till spontanidrotten. Kommunen har även som mål att vara en av landets mest jämställda kommuner. Studiens syfte var att undersöka hur utomhusgym i Karlstads kommun används och vem som använder dem. Studien utgick främst ifrån ett genusteoretiskt perspektiv. Huvudfrågan som besvarades var om pengarna används rätt i Karlstads kommun gällande stöd till en jämställd spontanidrott. Metoderna för att undersöka detta var kvalitativa intervjuer där sex respondenter deltog samt via kvantitativa observationer där 147 personer observerades. Huvudresultaten i studien visade att Karlstads kommuns stöd till spontanidrott används rätt ur ett jämställdhetsperspektiv, då fördelningen av användarna var jämn med 47% kvinnor och 53% män på de observrade utomhusgymmen. Män fokuserade mer på att nyttja redskap där överkroppen tränades. Respondenterna önskade att kunna justera vikt och passform på redskapen. Kvinnor upplevde i större utsträckning hinder för att inte komma till utomhusgymmen, som kan kopplas till otrygghet. Vidare bör större studier göras för att få ett större underlag för hur fördelningen ser ut, samt för att djupare kunna undersöka manliga och kvinnliga preferenser av redskapen och hur hinder kopplade till otrygghet kan minska.
Physical activity is vital for an adequate health, and the Swedish residents’ health is getting poorer. Karlstad municipality’s aim is that all residents of Karlstad municipality shall have the right to an adequate health on equal terms, and the municipality offer financial support to spontaneous sports. Karlstad municipality have the aim to be one of the country’s most equal municipalities, as well. The aim with this study was to investigate how the outdoor gyms in Karlstad municipality are used and by whom. The study mainly based on a gender theoretical perspective. The main question at issue, which was answered to, was if the Karlstad municipality’s financial support was used right to generate equality in spontaneous sports. The research methods used in this study was qualitative interviews with six respondents, and quantitative observations with 147 people were observed. The main results in this study showed that Karlstad municipality’s financial support was used right in an equality perspective since the gender divide was equal with 47% women and 53% men at the observed outdoor gyms. Men did focus more at using equipment made for exercising the upper body. The respondents wished to be able to adjust the weight and fit at the equipment. Women did experience discouragements to not work out in an outdoor gym in a greater extent, which can be linked to insecurity. Further research should investigate the question in larger studies, to get a greater basis of how the gender divide is divided, and to be able to in a more profound way investigate male and female preferences of the equipment and how discouragement linked to insecurity can be reduced.

Диба, О. М. Фінансово-кредитне забезпечення інноваційного розвитку в умовах глобалізації : дис. ... д-ра екон. наук : 08.00.08 / О. М. Диба. - Чернігів, 2018. - 508 с.
Дисертацію присвячено дослідженню фінансово-кредитного забезпечення інноваційного розвитку в умовах глобалізації. Обґрунтовано науково-теоретичні основи інноваційного розвитку в глобальному середовищі. Визначено глобалізацію як системоформуючий фактор світового розвитку. Досліджено тенденції формування сучасних моделей інноваційного розвитку. Обґрунтовано фінансово-кредитні індикатори забезпечення інноваційного розвитку Розкрито особливості методології фінансово-кредитного забезпечення інноваційного розвитку. Парадигму системного підходу визначено як базис сучасної методології фінансово-кредитного забезпечення інноваційного розвитку. Досліджено модернізаційні детермінанти фінансово-кредитного інструментарію забезпечення інноваційного розвитку в умовах глобалізації. Установлено особливості та детермінанти фінансового забезпечення інноваційного розвитку в Україні. В результаті аналізу загальносвітових тенденцій фінансового забезпечення інноваційного розвитку в умовах глобалізації розроблено моделі участі держави у фінансово-кредитному забезпеченні інноваційного розвитку. Розкрито практичні рекомендації щодо пріоритетів удосконалення фінансово-кредитного забезпечення інноваційного розвитку в Україні в аспекті імплементації зарубіжних конструктів.
Диссертация посвящена исследованию финансово-кредитного обеспечения инновационного развития в условиях глобализации. Обоснованно научно-теоретические основы инновационного развития в глобальной среде. Глобализация определена как системообразующий фактор мирового развития. Исследованы тенденции формирования современных моделей инновационного развития. Обоснованно финансово-кредитные индикаторы обеспечения инновационного развития. Раскрыты особенности методологии финансово-кредитного обеспечения инновационного развития. Парадигма системного подхода определена как базис современной методологии финансово-кредитного обеспечения инновационного развития. Исследованы модернизационные детерминанты финансово-кредитного инструментария обеспечения инновационного развития в условиях глобализации. Установлены особенности и детерминанты финансового обеспечения инновационного развития в Украине. В результате анализа общемировых тенденций финансового обеспечения инновационного развития в условиях глобализации разработаны модели участия государства в финансово-кредитном обеспечении инновационного развития. Раскрыто практические рекомендации относительно приоритетов совершенствования финансово-кредитного обеспечения инновационного развития в Украине в части имплементации зарубежных конструктов.
The doctoral thesis is devoted to research of financial and credit support of innovative development in the context of globalization. This study aims to contribute to this growing area of research by exploring the theoretical and methodological principles and providing recommendations on innovative development financial and credit support improvement in Ukraine. The thesis examines economic relations that arise in the process of financial and credit support of innovative development in the context of globalization. The scientific and theoretical bases of innovative development in the global environment were defined. The globalization was considered as a system forming world development. The tendencies of the innovational development models formation were revealed. A variety of financial and credit indicators of innovative development support was determined. The methodological features of innovative development financial and credit support were revealed. The paradigm of the system approach was identified as a basis for the current methodology of innovation development financial and credit support. State support was considered to be an institution for providing innovative development support. The theoretical and methodological principles of corporate resource of innovative development formation in the global environment were determined. The determinants of financial and credit tool for innovative development support in the context of globalization upgrading were summarized. The pragmatics of innovative development financial and credit support in Ukraine was proved. The attention was paid to the innovative component of the national economy competitiveness. The position of Ukraine in the international rankings was determined. The financial situation of innovative activity was analyzed. The current models of innovation development state support were estimated. The ways to fulfill the potential of the financial market for innovative development support were identified. The possible use of corporate resource providing innovative development was explored. The models of state participation in innovative development financial and credit support were developed as the result of global trends of innovative development financial support analysis in the context of globalization. The features of project-based financial support in the USA were highlighted. Particularly, the main priorities of innovative development state support in the USA were determined. This research contributes to a deeper understanding of innovative development financial support in the Far East countries. In particular, the main features of state financial and credit support of innovative activity in China were revealed. The current European model of innovative development was improved. The practical recommendations on priorities for innovative development financial and credit support improvement in Ukraine were made in the research in the context of foreign constructs implementation. The conceptual approaches to the evolution of current innovative development model were enhanced. The strategic model of state stimulation of innovative development financial and credit support was proposed. The recommendations on increasing the potential of international financial resources effective use were elaborated. The innovative development financial and credit support tools were developed.

Рябий, Р. А. Фінансове забезпечення капітальних інвестицій підприємств АПК : дис. ... канд. екон. наук : 08.00.08 / Р. А. Рябий. - Київ, 2018. - 235с.
Дисертацію присвячено розвитку теоретичних положень та розробці методичних підходів і практичних рекомендацій щодо формування фінансового забезпечення капітальних інвестицій підприємств АПК. У роботі систематизовано теоретичні засади функціонування агропромислового комплексу та визначено особливості його фінансової та інвестиційної діяльності. З метою поглиблення теоретико-методологічних засад фінансового забезпечення галузі досліджено економічну природу, структуру та особливості капітальних інвестицій підприємств АПК. Проаналізовано сучасний стан діяльності аграрних підприємств і виявлено ключові тенденції їх функціонування в Україні. Визначено основні джерела фінансування капітальних інвестицій вітчизняних підприємств АПК та обґрунтовано пропозиції щодо підвищення ефективності їх використання. Досліджено фінансово-інвестиційний потенціал аграрних підприємств й обґрунтовано заходи щодо його покращення. Узагальнено зарубіжний досвід фінансового забезпечення капітальних інвестицій аграрних підприємств та перспективи його адаптації в Україні. Наведено практичні рекомендації щодо активізації діяльності в Україні агрохолдингових формувань, що сприятиме підвищенню ефективності використання фінансових ресурсів та покращенню захисту учасників інтеграції від несприятливої кон'юнктури на ринках ресурсів і продовольства. Запропоновано рекомендації щодо вдосконалення державного фінансування розвитку аграрних підприємств. Визначено основні передумови залучення іноземних інвестицій та обґрунтовано напрями формування сприятливого інвестиційного клімату як основи активізації фінансового забезпечення розвитку підприємств АПК
В работе систематизированы теоретические основы функционирования агропромышленного комплекса и определены особенности его финансовой и инвестиционной деятельности. Усовершенствованы теоретические основы системы финансового обеспечения капитальных инвестиций предприятий АПК через комплекс взаимосвязанных элементов, с представлением целей, задач, уровней, субъектов и объекта, источников, форм, рычагов влияния на формирование и использование финансовых ресурсов для осуществления капитальных инвестиций с целью повышения эффективности сельскохозяйственного производства и обеспечения продовольственной безопасности страны. Осуществлена классификация капитальных инвестиций на предприятиях АПК в части дополнения их следующими признаками: целевому назначению по видам биологических активов, по формам воспроизводства капитала, по видам основных средств, по укрупненным объектами инвестирования средств, по отраслевому признаку. Усовершенствовано содержание понятия «агрохолдинг» как интеграция предприятий различных форм собственности на добровольных началах путем объединения их капитала для осуществления деятельности в АПК с целью достижения синергетического эффекта за счет увеличения совокупного дохода сельскохозяйственных, перерабатывающих и торговых предприятий, в части выделения ключевых экономических преимуществ интегрированных формирований холдингового типа, что будет способствовать в увеличении финансового потенциала для их развития. Проанализировано современное состояние деятельности аграрных предприятий и выявлены ключевые тенденции их функционирования в Украине. Определены основные источники финансирования капитальных инвестиций отечественных предприятий АПК и обоснованы предложения по повышению эффективности их использования. Исследован финансово-инвестиционный потенциал аграрных предприятий и обоснованы мероприятия его эффективного улучшения. Представлено авторское определение понятия «капитальные инвестиции предприятий АПК» в части выделения объектов инвестирования - создание, приобретение или модернизация зданий (сооружений) сельскохозяйственного, промышленного или инфраструктурного назначения; машин и оборудования (присоединенных и неприсоединенных к земле) долгосрочных биологических активов (присоединенных и неприсоединенных к земле) и других активов, обеспечивающих технико-технологическое и инновационное развитие всех отраслей АПК. Обосновано, что инвестиции международных аграрных холдингов в отечественный агросектор в условиях рыночной экономики имеют двойное значение: с одной стороны, они обеспечивают развитие взаимовыгодного сотрудничества отечественных предприятий АПК с субъектами мировой экономики, а с другой – являются средством конкурентной борьбы. Доказано значимость международных агрохолдингов в финансировании проектов в АПК Украины. Учитывая современные тенденции, определена роль международных финансовых организаций в финансировании инвестиционных проектов аграрных предприятий Украины. Доказано, что привлечение средств агровенчурних фондов к финансированию капитальных инвестиций предприятий АПК будет способствовать комплексному решению задач по консолидации и централизации управления активами, а также минимизации налогообложения инвестиций. Применение критериев принятия решений по инвестированию средств в капитальный проект, предоставлению дополнительного финансирования, реинвестированию доходов в предприятие, целесообразности продажи доли в собственности предприятия другим инвесторам или учредителям предприятия, в зависимости от результатов динамического анализа показателя экономической добавленной стоимости (EVA) проекта, поможет обеспечить рыночную эффективность деятельности фонда и одновременно модернизировать основные фонды предприятий АПК. Выявлено, что Украина нуждается в создании специализированных аграрных банков, деятельность которых, как правило, направлена на решение задач комплексного обслуживания аграрных предприятий, в частности: 1) приближение финансово-кредитного обслуживания к производителям сельскохозяйственной продукции; 2) формирование кредитных ресурсов для финансирования материально-технической базы; 3) реализация целевых программ развития сельского хозяйства. Предложено расширять инструментарий государственного регулирования финансового обеспечения капитальных инвестиций предприятий АПК в направлениях: поддержки доходов производителей, ценового регулирования, компенсации расходов, связанных с приобретением средств производства, содействие развитию рынка агропромышленной продукции, содействие развитию производственной инфраструктуры, реализации государственных и региональных программ развития АПК и создание благоприятного инвестиционного климата.
In the work the theoretical principles of the agroindustrial complex functioning are systematized and the features of its financial and investment activity are determined. In order to deepen the theoretical and methodological principles of financial support of the region, the economic nature, structuring and features of capital investments of agricultural enterprises are investigated. The current state of activity of agrarian enterprises is analyzed and key tendencies of their functioning in Ukraine are revealed. The main sources of financing of capital investments of domestic enterprises of the agroindustrial complex have been determined and proposals have been substantiated for increasing the efficiency of their use. The financial-investment potential of agrarian enterprises is investigated and measures for its effective improvement are substantiated in order to study the foreign experience of financial provision of capital investments of agrarian enterprises and directions of its use in Ukraine. Practical recommendations on activation of agroholding formations in Ukraine are presented, and that will promote, in particular, the increase of efficiency of use of financial resources and improvement of protection of participants of integration from unfavorable conditions in the markets of resources and food. Recommendations on improvement of state financing of development of agrarian enterprises are offered. The basic prerequisites of attraction of foreign investments are determined and directions of formation of the investment climate as the basis for activating financial support of development of enterprises of agroindustrial complex are substantiated.

Governments of developed and developing countries alike are unable to fund the construction and maintenance of vital physical infrastructure such as roads, railways, water and wastewater treatment plants, and power plants. Thus, they are more and more turning to the private sector as a source of finance through procurement methods such as concession contracts. The most common form of concession contract is the Build-Operate-Transfer (BOT) contract, where a government (Principal) grants a private sector company (Promoter) a concession to build, finance, operate and maintain a facility and collect revenue over the concession period before finally transferring the facility, at no cost to the Principal, as a fully operational facility. Theoretically speaking, these projects present a win-win-win solution for the community as well as both private and public sector participants. However, with the opportunity for private sector companies to earn higher returns comes greater risk. This is despite the fact that concession projects theoretically present a win-win-win solution to the problem of infrastructure provision. Unfortunately, this has not been the case in a number of countries including Australia. Private sector participants have admitted that there are problems that must be addressed to improve the process. Indeed they have attributed the underperformance of concession projects to the inability of both project Principals and Promoters to predict the impact of all financial and non-financial (risk) factors associated with concession project investments (CPIs) and to negotiate contracts to allow for these factors. Non-financial project aspects, such as social, environmental, political, legal and market share factors, are deemed to be important; but these aspects would usually be considered to lie outside the normal appraisal process. To allow for the effects of such qualitative aspects, the majority of Principal or promoting organisations resort to estimating the necessary money contingencies without an appropriate quantification of the combined effects of financial and non-financial (risks and opportunities) factors. In extreme cases, neglect of non-financial aspects can cause the failure of a project despite very favourable financial components; or can even cause the failure to go-ahead with a project that may have been of great non-financial benefit due to its projected ordinary returns. Hence, non-financial aspects need careful analysis and understanding so that they can be assessed and properly managed. It is imperative that feasibility studies allow the promoting organisation to include a combination of financial factors and non-financial factors related to the economic environment, project complexity, innovation, market share, competition, and the national significance of the project investment. While much research has already focused on the classification of CPI non-financial (risk) factors, and the identification of interdependencies between risk factors on international projects, no attempt has yet been made to quantify these risk interdependencies. Building upon the literature, this thesis proposes a generic CPI risk factor framework (RFF) including important interdependencies, which were verified and quantified using input provided by practitioners and researchers conversant with risk profiles of international and/or concession construction projects. Decision Support Systems (DSSs) are systems designed to assist in the decision making process by providing all necessary information to the analyst. There are a number of DSSs that have been developed over recent years for the evaluation of high-risk construction project investments, such as CPIs, which incorporate the analysis of both financial and non-financial (risk) aspects of the investment. However, although these DSSs have been useful to practitioners and researchers alike, they have not offered a satisfactory solution to the modelling problem and are all limited in their practical application for various reasons. Thus, the construction industry lacks a DSS that is capable of evaluating and comparing several CPI options, taking into consideration both financial and non-financial aspects of an investment, as well as including the uncertainties commonly encountered at the feasibility stage of a project, in an efficient and effective manner. These two criteria, efficiency and effectiveness, are integral to the usefulness and overall acceptance of the developed DSS in industry. This thesis develops an effective and efficient DSS to evaluate and compare CPI opportunities at the feasibility stage. The novel DSS design is based upon a combination of: (1) the mathematical modelling technique and financial analysis model that captures the true degree of certainty surrounding the project; and (2) the decision making technique and RFF that most closely reproduces the complexity of CPI decisions. Overall, this thesis outlines the methodology followed in the development of the DSS – produced as a stand-alone software product – and demonstrates its capabilities through a verification and validation process using real-life CPI case studies.

Using public support as the baseline, the aim of the Ph.D. thesis is firstly to assess its effectiveness in alleviating firms’ financing constraints (Chapter 2) and in enhancing the innovation-growth linkage (Chapter 5), in comparison with other financing sources. Secondly, the research undertaken also explores public policy effectiveness in two periods of time: ex-ante and ex-post analysis. In the former, effectiveness is assessed according to whether the characteristics of the project selected for the subsidy are in line with the policy targets (Chapter 3). In turn, the ex-post analysis assesses firms’ effectiveness in achieving the planned goal and the sustainability of the achieved outcomes (Chapter 4). Chapter 2 provides evidence that, in addition to a guarantee for loans, measures to facilitate equity investments and making existing public measures easier to obtain could be considered as the main solutions for future financing. Tax incentives for financially constrained firms are revealed to be the least important factor. Chapter 3 aims to understand which kinds of projects are selected for an innovation subsidy and if the characteristics of the project selected are in line with the policy target. The results show the selection process seems to be particularly effective in meeting the goals as regards the amount of investment, as well as the expected effect on enhanced internationalization and productivity. Nevertheless, the study also reveals some failures in the selection process, namely in terms of the intensity of the project’s contribution to growth. Chapter 4 assess firm performance after project implementation. Results show that subsidized firms reached targets linked with employment level and sales more easily than labour productivity and value creation. Chapter 5 reveals that equity financing has a greater effect on the strategic decision to innovate and the highest output additionality on firm turnover growth. Grants have a more moderate effect on innovation and firm growth (both turnover and employment).
Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished

Na Constituição Federal de 1988 (CF/88) o direito à educação é declarado como um direito fundamental, de caráter social, configurando-se um direito de todos e dever do Estado. Todavia, há um longo caminho a ser percorrido para que todos, sem distinção, tenham acesso à educação, e que esta seja de qualidade. Recorrer ao Poder Judiciário pode ser uma das possibilidades de efetivá-lo. Esta tese analisa como os desembargadores têm apreciado e julgado as demandas envolvendo os direitos de crianças e adolescentes à educação, no âmbito do Tribunal de Justiça de São Paulo (TJ-SP), instância de recurso do Poder Judiciário, no período após a implantação do Estatuto da Criança e do Adolescente. Objetivou-se identificar em quais litígios consolidou-se uma jurisprudência favorável à exigibilidade judicial, e localizar os possíveis entraves quanto à interpretação do direito à educação, procurando compreender se a intervenção judicial possibilita uma ampliação da efetivação dos direitos educacionais e, consequentemente, o fortalecimento da democracia. Nas referências teóricas buscou-se discutir a efetividade e a interpretação das normas relacionadas ao direito à educação, como um direito social, no contexto do Estado democrático de direito adotado pela CF/88, o processo de expansão do Poder Judiciário para a proteção dos direitos sociais e as características institucionais do Judiciário brasileiro e do TJ-SP. Tendo em vista os objetivos, realizou-se uma pesquisa documental, com a coleta de 483 decisões proferidas pelo TJ-SP, no período de 1991 a 2008. Esses documentos, com base nas principais demandas e questionamentos discutidos nos processos, foram organizados e analisados em amplas categorias: acesso à educação básica; permanência; responsabilidade estatal; poder de regulação estatal; decisões administrativas e políticas; gestão dos recursos públicos e deveres dos pais. A partir da análise geral das decisões, denota-se que os principais obstáculos para a exigibilidade judicial do direito à educação estão relacionados, sobretudo, às questões sobre o orçamento público, aos limites da discricionariedade do administrador e do campo decisório do Judiciário e ao atendimento às demandas difusas e coletivas envolvendo a formulação e a implementação de políticas públicas. Observa-se que há uma tendência majoritária entre os membros do TJ-SP a aceitar com mais facilidade as demandas que requisitavam, individualmente ou para um número definido de interessados, o acesso à educação, consolidando uma jurisprudência favorável ao longo dos anos, principalmente com relação à educação infantil e à educação especial. Todavia, os desembargadores foram mais resistentes em acatar os pedidos relacionados às questões técnicas ou políticas, considerando o argumento da separação dos poderes. Por fim, constata-se que o Judiciário constitui importante instrumento para a consolidação da democracia ao possibilitar reivindicar a efetivação do direito à educação, no entanto torna-se fundamental a mudança de concepção de parcela dos seus membros, no que se refere à interferência desta instituição no controle da ação da administração pública, quando esta deixa de cumprir com os direitos declarados.
In the Federal Constitution of 1988 (CF/88) the right to education is declared as a fundamental right, social character, configuring a everyone right and duty of the State. However, there is a long way to be crawled so that everyone, without distinction, has access to education, and that this is quality. Recourse to the Judiciary can be one of the possibilities to make permanent. This thesis examines how the magistrates have esteemed and judged demands involving the rights of children and adolescents to education, in the context of the São Paulo Justice Court (TJ-SP), the judiciary instance appeal, in the period after the implantation of the Children and Adolescents Statute. The target is identify in which litigations consolidated a favorable jurisprudence to judicial enforceability and find potential barriers as to the interpretation of the right to education, trying to understand if judicial intervention enables extension of effective educational rights and consequently, the strengthening of the democracy. In the theoretical references attempted discuss the effectiveness and interpretation of standards related to the right to education, as a social law, in the Democratic State context adopted by CF/88, the process of Judiciary expansion to the protection of social rights and institutional characteristics of the Brazilian Judiciary, and judicial and the São Paulo Justice Court (TJ-SP). According the objectives, achieved the research with 483 decisions given by the TJ-SP, during the period 1991 to 2008. These documents, on the basis of the main demands and questions discussed in the processes, were organized and analyzed in wide categories: access to basic education; permanence; State responsibility; State regulatory power; policies and administrative decisions; management of public resources and parents obligations. From the general analysis of the decisions, denotes that the main obstacles to judicial enforceability of the right to education are related, primarily, to questions about the public budget, to the administrator discretionary limits and the Judiciary decisive area, and the attendance to the diffuse and collective demands involving the formulation and implementation of public policies. Noted that there is a tendency majority among of the TJ-SP members to accept more easily demands that required, individually or to a defined number of interested parties, the access to education, consolidating a favorable jurisprudence over the years, mainly with respect to early childhood education and special education. However, the magistrates were more resistant to accept requests related to policy or technical issues, whereas the argument of the separation of powers. Finally, the Judiciary constitutes an important instrument for consolidating to democracy, enabled identifiable claim the right to education, however it, becomes crucial to changing the conception of its members, regarding the interference of this institution in control of the action of public administration, when this not comply with the rights declared.

Молдованов, Д. В. Фінансово-правове забезпечення державної політики у сфері альтернативної енергетики : дис. ... д-ра філос.: 081, 08 / Денис Володимирович Молдованов; МВС України, Харків. нац. ун-т внутр. справ. - Харків, 2020. - 238 с.
Досліджено фінансово-правове регулювання державного забезпечення національної безпеки в сфері альтернативної енергетики. Сформовано цілісний комплекс фінансово-правових засобів забезпечення національної безпеки держави в сфері альтернативної енергетики. Запропоновано макет Закону «Про національну безпеку у сфері альтернативної енергетики». Наукова новизна одержаних результатів полягає в тому, що ця дисертація є унікальною роботою та першим комплексним дослідженням фінансово-правового забезпечення державної політики в сфері альтернативної енергетики, шляхів її реалізації та забезпечення.
The financial and legal regulation of state security of national security in the field of alternative energy is studied. An integral set of financial and legal means of ensuring the national security of the state in the field of alternative energy has been formed. The model of the Law "On national security in the field of alternative energy" is offered. The scientific novelty of the obtained results is that this dissertation is a unique work and the first comprehensive study of financial and legal support of state policy in the field alternative energy, ways of its implementation and provision.
Исследовано финансово-правовое регулирование государственного обеспечения национальной безопасности в сфере альтернативной энергетики. Сформирован целостный комплекс финансово-правовых средств обеспечения национальной безопасности государства в сфере альтернативной энергетики. Предложено макет Закона «О национальной безопасности в сфере альтернативной энергетики». Научная новизна исследования заключается в том, что эта диссертация является уникальной работой и первым комплексным исследованием финансово-правового обеспечения государственной политики в сфере альтернативной энергетики, путей ее реализации и обеспечения.

This comparative study is an investigation into the changing concerns of feature film policy in Canada and Australia from 1968 to 1998. Its purpose is to determine how similar policy initiatives have produced divergent results in two economically, culturally and socially similar nations. The inquiry's aim is to establish what financial, political and geographic variables affect the application of feature film policy. While resemblances between these nations justify the contrasting of comparable feature film policy initiatives, differences in outcomes suggest that these nations are not entirely alike. Therefore, rather than following the leads of comparable national agencies, film policy makers in Canada and Australia need to concentrate on conditions specific to their own particular situation.

Over the last three decades, scholars in management, policy, and geography have examined the growing economic, social, and spatial impact of the financial sector. Venture capital firms have been a focus, generating a contested but deep literature around the roles of such "value-adding" capital providers in supporting the growth of firms, industries, and various territorial innovation models. In parallel, there has been substantial government support-financial, regulatory, and otherwise-of these private sector financial intermediaries, despite scepticism. The past twenty years have seen the emergence and rapid growth of analogous funders in the third sector, itself the realm of substantial experimentation and growth. These new intermediaries, "venture philanthropists", have become important players in shaping, structuring, and channelling funding to the third sector. The activities and effects of venture philanthropists are underexplored, as are their growing interactions with governments-despite intentional and striking similarities between the evolution of venture capital and that of venture philanthropy. This dissertation addresses these gaps by systematically examining the emergence, evolution, and operational practices of two influential British venture philanthropy funds: the first such fund in Europe (Impetus Trust) and the first fund in the world co-created with the state (Inspiring Scotland). The two venture philanthropy organisations (VPOs)-one with roots in venture capital, the other with roots in the voluntary and government sectors-both conducted the venture capital-inspired operational model of venture philanthropy in similar ways. That said, the VPOs reflected the logics and practices of their founders and funders. Impetus Trust more closely resembled early-stage venture capital, with a reliance on London-based networks, funders, and service providers-and a heavily London-focused portfolio. Inspiring Scotland evidenced the logics of government rather than charity in several instances, with substantial original research into social issues, heavily structured portfolios on set timelines, and regionally-distributed staff. This approach broadened access, allowing support of SPOs and their clients across various (and underserved) geographies, but limited options for opportunity-driven or expressive functions of philanthropy. I surveyed the CEOs of most organisations supported by the two venture philanthropy funds (82 of 98 charities and social businesses), supplemented by interviews of selected CEOs and the founders and staff of the two funds. I find that, overall, the two VPOs each engaged in seven core activities of venture capital, intentionally adapting them to the third sector: sourcing and selection, due diligence, an engaged relationship, provision of funding, provision of non-financial support, creation of network linkages, and intentional exiting of relationships. As in venture capital, this process had broader effects: providing signals of investee quality, preparing investees for subsequent funding, and expanding networks. The combination of long-term relationships and high formal reporting requirements imposed significant costs for SPOs-and also created a virtuous cycle of trust and collaboration between VPOs and SPOs. The venture philanthropy model also had broader societal effects, creating data regarding individual organisations and the efficacy of responses to social issues, which in both cases informed policy. As intermediaries, venture philanthropists decreased power differentials and improved the flow of (oft-anonymized) information amongst funders, statutory bodies, and funded organisations, facilitating several types of collaboration. SPO managers indicated that they received, on average, approximately ten different types of non-financial support-like strategy consulting, human resources support, or legal counsel. These managers reported in interviews and surveys that the non-financial services provided by venture philanthropists were highly valued, on average. Further, managers believed these services provided more value than it cost the VPOs to provide them. Likewise, managers highly valued most forms of new networking connections (though not all services or linkages were found to be valuable). Smaller SPOs valued services and network links more highly than larger SPOs, although all sizes of SPOs indicated both were valuable, on average. Importantly, this data was provided by SPO managers and focused on the SPO-VPO dyad-rather than provided by VPOs and focused at the portfolio or trust level. This filled an important gap in the literature: academics and practitioners often lament that the voices of charities supported by foundations are not often enough heard, which limits our understanding of many aspects of organizational philanthropy and its effects-in particular the burdens and benefits for recipient organisations. I documented the co-creation of the first government-supported venture philanthropy fund through eleven interviews with founding managers and government officials. This model, in which state, private, and civil society actors collectively founded and funded a value-adding capital provider, militates against neoliberal assumptions of an ever-diminishing state, as does the leveraging of private resources in alignment with state aims-though it raises concerns around democratic processes, accountability, and local control. This work helps inform the changing nature of the voluntary sector and its relationship with the state. I focus on the increasing interaction of actors between and across systems-sometimes in new roles and coordinated by new intermediaries-in the allocation of resources and delivery of services in the public interest. These new interactions inform broad bodies of work that seek to understand changing sectoral roles, most notably discourses surrounding neoliberalism(s), financialisation, and public management. Overall, I find privately- and publicly-funded venture philanthropy playing a role in the third sector analogous to the role of venture capital in the private sector, with similar practices and concomitant effects in data generation, network formation and strengthening, facilitating partnerships, and signalling the quality of supported organisations. By examining two such emerging models of capital provision, I contribute grounded understanding of the way such systems are created and function across the private, public, and third sectors.

The goal of this thesis is to describe the possibilities of SMEs to finance their innovation activities. In the first chapter we specify and define SMEs, their advantages and disadvantages. We use statistical analysis to prove, how they contribute on the changes of selected macroeconomic measures. The second chapter deals with the different tools and ways to finance SMEs, as well as the main providers of institutional support for SMEs. The last chapter designs the Regional innovation fund as an institution providing seed and start-up financing.

This work has been written to elucidate the problems of feasibility study, as valuating document of public projects and its creating in practice. In the theoretical part I have explained the public projects, possibility of their financing as well as one of the cost methods of their evaluation, e.g. cost benefit analysis. I have described the application eCBA, which is nowadays compulsory annex to application for subsidies from the structural sources in many cohesion regions. A content of the practical part is creating of the feasibility study for the construction project which has already been done. Not only its traditional forms but its development in application eCBA too. These outputs fully replace feasibility study just in cohesion region Southeast.

This thesis deals with the real estate business, focusing on brownfields and the possibility of its funding from the EU structural funds and national resources. It introduces the reader not only with the theoretical foundations, the clarification of the notions of brownfields and their history, but also with its practical aspects, e.g. which financing options are available and how an entrepreneur can apply for such aid. In these times of financial crisis and lack of access to bank loans this thesis brings comprehensive overview of alternative real estate financing options using public support in order to return the beneficial aspects of brownfield site development and to boost the investment environment, which brings significant benefits to the community. Finally, it gives examples of successful projects recently carried out in Czech Republic.

Dans cette thèse, nous identifions les déterminants de la survie des nouvelles entreprises créées par les jeunes diplômés de l'enseignement supérieur, bénéficiant de prêts bancaires à taux bonifié. Un accent est mis sur l’impact des politiques d’aides publiques. Les données sont issues d’une enquête réalisée en 2013, sous la tutelle de l’Université de Sfax, sur une cohorte de 160 entreprises créées entre le 01/01/2008 et 31/12/2008, soit cinq ans après la création. Le taux de réponse était de 81,25%. Après avoir évoqué la problématique de survie de la petite entreprise nouvellement créée, nous recourons aux modèles de durée, et plus précisément au modèle semi-paramétrique de Cox (1972). L’analyse conduit à mettre en lumière qu’un entrepreneur voit son entreprise plus pérenne, lorsqu’il s’agit d’un homme étudiant qui s’est lancé dans les affaires l’année de l’obtention de son diplôme, ayant un entourage entrepreneurial qui stimule chez lui le goût d’entreprendre et d’indépendance. L’amélioration de la survie découle de la similitude entre l’activité préalable de l’entrepreneur et l’activité de son entreprise, et la détention d’un capital initial de démarrage qui dépasse les 30.000 DT. Les aides octroyées par l’Etat aux nouveaux promoteurs (subvention d’investissement, bourse d’accompagnement, allégement des charges sociales et patronales) ne contribuent pas à diminuer le risque de l’échec entrepreneurial, à l’exception de la prise en charge par l’Etat d’une partie des salaires. Par contre une entreprise bénéficiant d’une formation entrepreneuriale et d’un accompagnement post-création, voit sa probabilité de survie s’accroître
In this dissertation we identify the determinants of the longevity and the probability of survival of small businesses created by young graduates benefiting from bank loans at enhanced rates. The focus is on the policy impact of public support for the creation of companies. The data are based on a survey conducted in 2013 under the tutelage of the University of Sfax (Tunisia) of a cohort of 160 companies five years after they were first formed. The response rate was 81.25%. After discussing the issue of the survival of newly-established companies and the factors that promote their survival, we use duration models specifically the Cox model (1972). This analysis allows us to shed light on a business is more likely to survive if the entrepreneur is a male who started his business within a year of graduating and comes from an entrepreneurial background, stimulating his entrepreneurial spirit. The improved longevity of small companies ensues from the similarity between the entrepreneur’s previous occupation and the activity of his own company, and from the initial start-up capital if it exceeds 30.000 DT. Aid granted by the State for new promoters (investment subsidy, grant, and reduction in social security contributions) does not help reduce the risk of entrepreneurial failure with the exception of State aid to support a portion of employees’ wages. On the other hand, a company benefiting from entrepreneurial training before creation and from support post-creation sees its probability of survival rise

O presente Trabalho de Projeto teve como objetivo a elaboração de um modelo de contabilidade analítica aplicado a um organismo público, com o intuito de possibilitar a obtenção de informação que permita auxiliar o processo de tomada de decisão, bem como realizar uma eficiente e eficaz gestão pública. O organismo público que serviu de base à estruturação deste modelo foi a Autoridade Tributária e Aduaneira (AT), representativa do sistema tributário e aduaneiro (anteriormente constituído pela DGCI, DGAIEC e DGITA), tendo a análise consistido na determinação de diversos fatores e tipos de custos que concorrem para o custo total dos vários departamentos/secções daquela instituição. No estudo efetuado consideraram-se várias etapas que permitem definir e implementar uma contabilidade analítica, como sejam a seleção de centros de custos correspondentes à estrutura orgânica da AT, identificação e análise de custos, bem como determinação do critério de imputação de custos mais adequado. Os custos selecionados para a definição deste modelo foram decompostos em custos diretos e custos indiretos. Para a repartição dos custos indiretos pelos centros de custos (departamentos) foi escolhido o método das secções homogéneas, por ser um método que se aproxima da estrutura organizacional da AT, o que permite uma melhor adaptação deste modelo ao real funcionamento da entidade. Através da aplicação do modelo à instituição em estudo poder-se-á verificar se a mesma se encontra a funcionar de modo económico, eficiente e eficaz, bem como identificar situações e/ou processos a melhorar de forma a atingir os objetivos estabelecidos.
The goal of this report was to build a managerial cost accounting model applied to a public service entity, in order to provide quality information for the decision making process and for an efficient and effective public management. This cost accounting model was based on the public service entity called Authority for Taxation and Customs (that is: Autoridade Tributária e Aduaneira – AT), representative of the Portuguese tax administration system (formerly DGCI – Directorate General for Taxation, DGAIEC – Directorate General for Customs and Excise Taxes and DGITA – Directorate General for Informatics and Assistance to Taxation and Customs Services). The analysis performed focused on establishing a number of causal factors and types of costs that concurred to the total cost of AT’s departments. Several steps were considered in order to establish and implement a cost accounting procedure: cost center selection, analogous to AT’s organic structure, cost identification and analysis and detection of the most appropriate cost allocation method. All costs necessary for this model’s definition were separated into direct costs and indirect costs. The Support Department Cost Allocation Method was chosen to assign indirect costs to cost centers (departments). The primary reason was the proximity of this method to the organic structure of AT which consent to higher compliance of the model with the actual working activity of the entity. Through the implementation of this model it is possible to assess if AT is working in an economic, efficient and effective way. Furthermore, it is also possible to pinpoint situations and processes that need to be improved in order to reach established objectives.

Dissertação de mestrado integrado em Engenharia e Gestão de Sistemas de Informação
Atualmente, a gestão da Administração Pública é de uma complexidade elevada. Desde a diversificação de processos interagidos com os cidadãos, com as empresas e com outras entidades da Administração Pública, até à própria gestão interna dos organismos. A utilização de sistemas de Business Intelligence pelos organismos do Governo Português, para lidar com a complexidade de gestão, tem crescido significativamente. Como em qualquer outra entidade, o ambiente organizacional das Autarquias Locais está em constante modificação, o que leva a que estas tenham que ser ágeis e tomem decisões complexas de forma menos intuitiva, mais fundamentada na informação e no momento. Desta forma, os sistemas de Business Intelligence poderão ter um papel fundamental nas Autarquias Locais. Na presente dissertação é dada ênfase ao desenvolvimento de um sistema de Business Intelligence para suporte à Gestão Orçamental de uma Autarquia Local e ao estado atual destas soluções. Neste âmbito, foi realizada a revisão de literatura dos vários conceitos e tecnologias necessárias para o seu desenvolvimento. Abordaram-se os conceitos transversais ao Business Intelligence, à Gestão Orçamental das Autarquias Locais, às tecnologias e às implementações destas soluções nas referidas entidades públicas. Com base nos resultados obtidos da revisão de literatura e das necessidades da Autarquia Local designada, Câmara Municipal de Braga, foi desenvolvido um sistema de Business Intelligence segundo a metodologia Kimball, para ajudar a simplificar e orientar todo o processo de construção. Os resultados obtidos na dissertação consistem numa análise do contributo de soluções Business Intelligence na Gestão Orçamental das Autarquias Locais, o ponto de situação destas soluções no Governo Português, bem como os requisitos necessários para o desenvolvimento de um sistema funcional de Business Intelligence numa Autarquia Local através de uma aplicação prática.
Nowadays, the management of the Public Administration is of an extreme complexity. Since the diversification of the processes interacting with citizens, with companies and with other entities on the public administration, until its own internal management of stakeholders. In order to deal with this increasing management complexity, the use of Business Intelligence systems by the Portuguese Government has significantly grown. As in any other entity, the organizational environment of local government is constantly changing. This leads the need to be more agile and take complex decisions in a less intuitive way, basing actions on information. Thus, Business Intelligence systems may play a fundamental role in the local government. This project gives emphasis to the development of a Business Intelligence system which supports the financial management of the local government. In this context, was performed a literature review of several concepts and required technologies for its development. Therefore, this document addresses the crosscutting concepts of Business Intelligence systems, the financial management of local government, the technology and implementation of these solutions in these public entities. Considering the results from the literature review and the needs of the designated local authority, Braga’s City Council, it has been developed a Business Intelligence system according to Kimball’s methodology so as to simplify and guide all the construction process. The results of the thesis consists in an analysis of the contribution of Business Intelligence solutions in the Local Authorities Budget Management, the status of these solutions in the Portuguese government, as well as the needed requirements for the development of a functional system of Business Intelligence in a Local Authority through a practical application.

Background: Career ending injuries are known to cause negative psychosocial and behavioural outcomes in retired athletes. However, there has been a limited amount of quantitative studies to complement mostly qualitative research. Furthermore, qualitative studies have typically assessed the effects of athletic identity, mental health/mood disturbances, loss, coping mechanisms and social support with minimal research regarding physical body transitions and body-esteem throughout the retirement process. Thus, the purpose of this thesis was to investigate the relationship between affective, behavioural, and cognitive outcomes and athletic retirement (voluntary, involuntary) among elite and competitive athletes. Method: A retrospective mixed method (questionnaire and interview) study was utilized to examine how participants interpreted their experience during the transitional process into retirement. Inclusion criteria consisted of male and female, elite and competitive athletes who have voluntarily or involuntarily (career ending injury) retired, ages 18 and above. Exclusion criteria included non-athletes/recreational athletes, athletes who were able to return to play or retired due to illness, health problems or deselection as well as who were less than 18 years of age. Posters were advertised in sports clubs, fitness centers, sports centers, physiotherapy offices and universities as well as on social media (Facebook and Instagram). The main outcome measures are as follows:1) Athletic Identity Measurement Scale (AIMS); 2) Mood and Feelings Questionnaire (MFQ), 3) Mental Health and 4) COPE Inventory. Semi-structured interviews were conducted with participants from both retirement (voluntary and involuntary) groups. All interviews (telephone, zoom) were recorded, transcribed verbatim and a thematic analysis was implemented to further determine the various themes and subthemes. An independent t-test explored the impacts of body dimensions and coping mechanisms on retirement type. Then a factorial ANOVA was conducted to examine the effects of the dependent variables (mental health, mood disturbances and coping mechanisms) on the main analysis (retirement) and the exploratory (strength of athletic identity) analysis. Results: 50 (26 involuntary and 24 voluntary) questionnaires and eight (four voluntary and four involuntary) interviews were completed by the participants. Results from the quantitative data revealed a borderline main effect of retirement type on both mental health and mood disturbances. An exploratory analysis found retirees who weakly identified with the athletic role were less likely to experience severe mood disturbances and demonstrated higher levels of mental health than retirees who strongly identified with the athletic role. Information from qualitative data suggested participants who involuntarily retired and possessed a strong athletic identity experienced higher levels of mood disturbances (depression, frustrations, loss etc.), lower levels of mental health, identity loss, physical discomfort, negative effects of mind and body dualism as well as utilized maladaptive coping techniques than their counterpart who voluntarily retired or weakly identified with the athletic role. Conclusion: Both retirement types are subjected to various athletic and non-athletic demands and psychosocial effects of athletic retirement however, what sets them apart from experiencing a successful or unsuccessful transition into retirement is the intensity and severity of their emotional reaction to their retirement. Limitations of said study included a decrease in sample size, memory recall bias, the participant’s own bias, limited diversity of the sample population as well as the inability to verify the findings from the interviews. The following study can be implemented to aid researchers, retired or soon to be retired athletes, coaches and athletic personnel to comprehend the diverse areas of athletic retirement. Future research should aim to investigate the impacts of mood disorders, the utilization of psychologist or mental performance consultant during the retirement process as well as the effects of body dimensions in retired athletes. Lastly, a longitudinal study should be employed to examine the athlete’s emotional response and reaction throughout retirement (time of injury, during physiotherapy, post- surgery and recovery).
Graduate