Tesi sul tema "Company 106"
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Chen, Lu. "Irvine Barclay Theatre Operating Company". ScholarWorks@UNO, 2009. http://scholarworks.uno.edu/aa_rpts/105.
Testo completoLam, Alice. "Equal employment opportunities for Japanese women : changing company practice". Thesis, London School of Economics and Political Science (University of London), 1990. http://etheses.lse.ac.uk/126/.
Testo completoPedain, Christoph. "Managing processes and information technology in mergers : the integration of finance processes and systems". Thesis, Cranfield University, 2003. http://dspace.lib.cranfield.ac.uk/handle/1826/100.
Testo completoHaugen, Jenna. "Green Employees: Organizational Identification in an Environmentally Friendly Company". TopSCHOLAR®, 2009. http://digitalcommons.wku.edu/theses/107/.
Testo completoViljoen, Petrus Johannes Jacobus. "Managing leader member exchange frequency effectively in a South African retail company". Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1106.
Testo completoSkinner, Jeremy. "The Binfords and Mort Publishing Company and the Development of Regional Literature in Oregon". PDXScholar, 2011. https://pdxscholar.library.pdx.edu/open_access_etds/156.
Testo completoBurgos, Fuentes Sergio Armando. "Evaluation and redesign of a company's distribution network". Texas A&M University, 2004. http://hdl.handle.net/1969.1/1062.
Testo completoLategan, Tammy Eve. "The impact of leadership styles on project success within the customer service division of a South African mobile telecommunication company". Thesis, Cape Peninsula University of Technology, 2013. http://hdl.handle.net/20.500.11838/1006.
Testo completoChallenges within the customer service industry make leadership styles a key factor in the success of customer service project delivery. This research dissertation provides a comprehensive overview of information and knowledge within a corporate environment with an underlying theme of defining leadership styles within the customer service projects environment to ensure successful project delivery. This research aims to investigate the perception of leadership styles required and the factors that contribute to successful project delivery effectiveness within a telecommunication customer service environment. The literature around leadership styles and its key themes are studied. A conceptual research model is formulated and is followed a quantitative research process and analysis. The results of the study identified that while employees had a neutral perception to leadership styles within their organisation; respondents strongly agreed that different leadership styles are important to themselves and the organisation as a whole.
Mokhtari, Dizaji Reza 1968. "Business model transformation for the international division of a fortune 100 high technology company". Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/43116.
Testo completoIncludes bibliographical references (p. 123-127).
Raytheon Canada in Waterloo, Ontario offers a very interesting but challenging research case. As one of the international divisions of Raytheon Corporation, the company has a business model similar to its parent company. The company however is facing new trends in its business environment which have characteristics different than those of its parent company. The main focus of this thesis is to identify the key missing elements in the company's current business model and propose solutions in order to assist the company to adopt the best strategy to successfully operate in this evolving market.The company's interactions with the rest of Raytheon are limited due to the recent tightening of ITAR regulations. Although the company's organization structure is still tightly integrated to the rest of Raytheon, Raytheon US restricts the company's access to the best practice from the rest of the corporation in US. Another interesting observation relates to the company's two major product lines. ATM, Raytheon Canada's legacy product line is being disrupted by the recent arrival of ADS-B technology. This new technology has the potential of providing a major threat to company's sustainability. At the same time Raytheon Canada is introducing HFSWR, which is a disruptive technology, to maritime surveillance market. The company is facing the challenges of commercializing this breakthrough technology to a highly regulated and fragmented market. Raytheon Canada needs to operate in this complex business environment. This makes the company a remarkable research case for analyzing its current business model and ways to improve it through integrating the latest business knowledge from both industry and academia.
(cont) The goal of the thesis is to assist Raytheon Canada to transform its business model by determining the key characteristics of its future business model through detailed assessment of the company's current business model and study of the enterprise future business environment. This is obtained by studying the market research data, the strategic goals of parent company, trends in the technology and product landscape, and the customer behavior. Solutions are proposed for developing a realistic roadmap to transform the current business model of the company to address the future business environment challenges.
by Reza Mokhtari-Dizaji.
S.M.
Rychtanek, Karolina, e Annika Svanfeldt. "Harmonisering av bolagsbeskattningen inom EU med avseende på resultatutjämning". Thesis, Jönköping University, Jönköping International Business School, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1086.
Testo completoHarmoniseringen av bolagsbeskattningen inom EU har länge gått långsamt. Trots att eta-bleringsfriheten i artiklarna 43 och 48 i EG-fördraget stadgar att företag har rätt att starta
och driva verksamhet i andra medlemsstater finns det fortfarande skattemässiga hinder som avskräcker från sådana etableringar. Endast ett fåtal direktiv har utfärdats inom bolagsbeskattningen för att underlätta för företag på den inre marknaden. Anledningen till avsaknaden av reglering är att artikel 94 i EG-fördraget föreskriver att rådet måste vara enigt vid utfärdandet av direktiv inom direkt skatt i vilket bolagsbeskattning inkluderas. Eftersom det saknas tillräcklig reglering har EG-domstolen kommit att spela en roll i harmoniseringsarbetet. Domstolens domar skapar en negativ harmonisering där nationell lagstiftning döms som oförenlig med EG-fördraget men ger samtidigt inget förslag på ny reglering. Det är även ett problem när de olika medlemsstaterna skall tolka domstolens domar och tillämpa dem i de egna rättssystemen. Resultatet blir en osäkerhet inom bolagsbeskattningen som inte främjar EU:s vision om en fungerande inre marknad.
Ett område där bristen på harmoniserade bestämmelser är ett problem är gränsöverskri-
dande resultatutjämning. Inom ett företag tillåts oftast resultatutjämning och EG-
domstolen har slagit fast att en medlemsstats lagstiftning inte får diskriminera ett fast driftställe baserat på var dess säte är etablerat. För företag som valt att organisera sin verksamhet i form av en koncern ser situationen dock annorlunda ut. Resultatutjämning mellan bolag i olika medlemsstater tillåts endast i vissa specifika fall. Kommissionen har dock lagt fram olika förslag på hur problemet med gränsöverskridande resultatutjämning skulle kunna lösas. I dagsläget arbetar kommissionen med ett förslag till direktiv om en gemensam konsoliderad bolagsskattebas.
Den gemensamma konsoliderade bolagsskattebasen skulle innebära att företag och koncerner får konsolidera sitt resultat från verksamhet i de olika medlemsstaterna. Nettoresultatet delas sedan ut till de olika bolagen eller de fasta driftställena enligt en fördelningsmekanism och varje bolag betalar skatt till den egna staten på det tilldelade resultatet. Många medlemsstater är kritiska till detta av rädsla för att förlora skatteintäkter medan företagen ser en möjlighet att minska sina fullgörandekostnader. Det har dock redan nu utkristalliserats vissa frågor som skulle kunna innebära problem med den gemensamma konsoliderade bolagsskattebasen. Två av de viktigaste är enhällighetskravet enligt artikel 94 i EG-fördraget och fördelningsmekanismen. En alternativ lösning till en gemensam konsoliderad bolagsskattebas, om inte enhällighetskravet kan uppfyllas, är att ett mindre antal medlemsstater börjar tillämpa basen. På så sätt skulle övriga medlemsstater få en möjlighet att se hur den fungerar i praktiken. Kommissionens förhoppning är då att fler medlemsstater skall ansluta sig så som har skett med va-
lutaunionen. Ett annat alternativ är att utfärda direktiv för mindre områden inom bolagsbeskattningen. Ett sådant område skulle kunna vara gränsöverskridande resultatutjämning. Det torde vara lättare att nå enighet i rådet när ett beslut rör en mindre ingripande åtgärd än en gemensam konsoliderad bolagsskattebas.
I dagsläget hindrar bristen på harmoniserade regler på området många företag och koncerner att utöva verksamhet på den inre marknaden. Oberoende av vilken metod som väljs är det viktigt att en lösning hittas på problemen med gränsöverskridande resultatutjämning.
Silva, Rafael Ragazzo Pacheco. "Contribuição Previdenciária Patronal: tratamento desfavorável das pequenas empresas exportadoras". Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/107/107131/tde-01092017-092159/.
Testo completoThe Federal Constitution determines the exemption of export revenues regarding the Social Security Contributions. However, Brazilian Federal Tax Administration advocates that this exemption in what concerns the Employer Social Security Contribution is only applicable to direct exports, without any intermediaries, in accordance to Regulation nº 971/09. This point of view onerates small business more significantly, which, by factual reasons, are the most dependant of trading companies to sell their goods in the international market. Analyzing the constitutional prescriptions concerning this matters, as well as the basis of these tax favors, it is concluded that the restrictions on the use of the exemption offends not only the constitutional prescriptions regarding the tax exemption, which never differentiate direct export from indirect export, but also the constitutional demand of the favored legal treatmant of small firms. By analyzing other taxes it is possible to note an uniform tendency of treating both direct and indirect exports equally, so that the present treatment regarding the Employer Social Security Contribution is inadequate.
Cannon, Katharine Elizabeth. "Assessing impact and transfer of lean 101, 5-S and eureka training at Company XYZ". Online version, 2009. http://www.uwstout.edu/lib/thesis/2009/2009cannonk.pdf.
Testo completoEstrada, Celis Diego Jesus. "Propuesta de diseño de un sistema automatizado para mejorar la productividad del perforado de brida en la Empresa Fabrication Technology Company SAC". Bachelor's thesis, Universidad Católica Santo Toribio de Mogrovejo, 2018. http://tesis.usat.edu.pe/handle/usat/1206.
Testo completoTesis
Bassy, Maren. "Motivation and Work -Investigation and Analysis of Motivation Factors at Work". Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1086.
Testo completoBackground: Employees acting towards company goals and having a strong desire to remain in the organisation are very important for the success of a company. In order to generate such organisational commitment of the employees, the knowledge about what motivates and satisfies them is essential.
Purpose: The purpose of this thesis is to investigate and analyse the factors which motivate employees, under consideration of individual characteristics.
Limitation: Age, gender, marital status, work area, position and the years a person has been working in the company represent the individual characteristics examined in this study.
Realisation: Literature research as well as a practical survey consisting of mail questionnaires and personal interviews were carried out in order to best serve the purpose of this thesis.
Results: Skills, task identity, task significance, autonomy, feedback, environment, job security, and compensation are important factors for the motivation of employees. Taking into consideration the extent to which these factors are present at work and the employees'satisfaction with this state, differences regarding all examined individual characteristics are recognisable. Moreover, the investigation of the importance attributed to these factors by the employees revealed no differences with regard to the individual characteristics, except for the years an employee has been working in the company. In addition, several factors, which may cause a higher motivation and job satisfaction in the selected company, have been identified in terms of the individual characteristics. Thereby, for all employees, the feedback represents the factor with the highest motivation potential.
Mendoza, Miguel A. "The Effects of Variation in Collagen D-Spacing on Compact Bone Viscoelasticity: A Finite Element Analysis". DigitalCommons@CalPoly, 2013. https://digitalcommons.calpoly.edu/theses/1062.
Testo completoSchmidt, Mike [Verfasser]. "Grenzüberschreitender Formwechsel : Verfahrens- und Registerrecht im Lichte des Company Law Package und die praktische Umsetzung / Mike Karl Schmidt". Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2020. http://nbn-resolving.de/urn:nbn:de:101:1-2020112801381892188325.
Testo completoHellbom, Fredrik. "Genomförandet av bemanningsdirektivet 2008/104/EG : En problematisk implementering för Sverige?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13986.
Testo completoSammanfattning Användandet av uthyrd arbetskraft från bemanningsföretag har ökat avsevärt de senaste decennierna. EU:s bemanningsdirektiv 2008/104/EG har tillkommit med anledning av att arbetsvillkoren och den rättsliga regleringen med avseende på bemanningsarbete idag skiljer sig kraftigt bland EU:s medlemsstater. Bemanningsdirektivet har ett tudelat syfte, dels syftar det till att förbättra arbetsvillkoren för bemanningsanställda genom införandet av en likabehandlingsprincip av bemanningsanställda. Därtill syftar direktivet till att skapa större acceptans och undanrö-ja hinder för bemanningsföretagen. Inom EU:s medlemsstater finns en rad olika arbetsmarknadsmodeller representerande. Den svenska och nordiska modellen karaktäriseras av minimalt med statlig reglering, och en hög grad av reglering genom kollektivavtal som förhandlas fram och sluts mellan arbetsmarknadens parter. Den kontinentala modellen som kan sägas var den härskande inom övriga EU och så även för EU:s reglering, bygger på reglering genom lag och en lagfäst möjlighet till att allmängiltigförklara (utsträcka) vissa kollektivavtal. Vilket innebär att arbetsgivare som inte är bundna av kollektivavtal, tvingas tillämpa ett visst avtal. För Sveriges del uppkommer ett potentiellt problem i genomförandet av bemanningsdirektivet, då det följer av äldre rättspraxis från EU-domstolen att vår svenska typ av kollektivavtal inte är ett fullgott sätt att implementera EU-direktiv. Det huvudsakliga syftet med denna uppsats är att utreda om och hur det går att genomföra bemanningsdirektivet inom den svenska modellen, och samtidigt leva upp till de krav som följer av EU-rätten. Enligt min bedömning kommer det krävas att en bakomliggande lagstiftning införs, som garanterar direktivets skydd för samtliga arbetstagare. Den nödvändiga lagstiftningen kan dock utformas på ett sätt som inte undergräver den svenska modellen.
Crespi, kelly Menezes. "Competências coletivas em uma equipe de tecnologia da informação de uma empresa de grande porte : o caso da empresa Grendene S.A". reponame:Repositório Institucional da UCS, 2012. https://repositorio.ucs.br/handle/11338/109.
Testo completoSubmitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-04-30T11:58:35Z No. of bitstreams: 1 Dissertacao Kelly Menezes Crespi.pdf: 3020378 bytes, checksum: 928242026c1552c4ba68b0a9f64fbbf0 (MD5)
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The subjects of collective competence and information technology are related within the organizational context, as a way of competitive advantage to the companies. Given the necessity of knowing and analyzing the collective competence of working teams, in order to give subsidies for the organizations to maintain their most talented workers, hire employees with adequate profiles and reach the organizational strategies, this study has been made with the main objectives of investigating what kind of collective competences in the information technology teams of big companies and also how the articulation of individual competences happens, integrating and interacting to the benefit of the whole. The theoretical reference is composed with the concepts of individual competences, organizational competences, collective competences and information technology. The collective competences are understood in a macro form, as the ability of a group to act collectively to reach a common goal. This study is outlined by its applied nature, exploratory-described and quantitative and qualitative approach. In order to collect the needed data, an instrument of research has been developed, which has been applied to 132 employees of the information technology department of Grendene S.A.. When it comes to analyzing the results, techniques of statistic analysis such as descriptive analysis, factorial analysis, correlation analysis and Regression and variables analysis have been used. The discussion of the results has identified that the explanatory variables of the collective competences in the information technology in the analyzed company are: proactivity, communication, cooperation and interpersonal relationship. It has also showed that proactivity is the variable that owns the most intensity of association. Other bounded elements of all the factors have been identified and the significant differences related to collective competences and the profile of the analyzed people. Through this study, one would conclude that individual competence and collective competence are a two way street. They work dependently of each other and are the base for the organizations to identify their competences so they can pursue actions to make them stronger. This study has also helped expanding the knowledge of the kind of profile the professionals of information technology have.
Björkqvist, Johanna, Erik Johannesson e Linn Jorikson. "Companies on Facebook : How many of the 100 largest Swedish Companies have a Facebook page, and how do they use it?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, EMM (Entreprenörskap, Marknadsföring, Management), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15525.
Testo completoLeonardi, Carlos César. "A construção da represa Guarapiranga: imagem, técnica e paisagem". Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/100/100135/tde-01102018-193535/.
Testo completoThe work aims at historically analyzing the construction of the Guarapiranga dam (1906-1909) in Santo Amaro, south of the city of São Paulo, through a series of photographic images of the Energy and Sanitation Foundation and other related sources. Besides, it intends to discuss the landscape changes promoted by and the engineering techniques employed in the process. It was an enterprise of the Canadian The São Paulo Tramway, Light and Power Company Ltd., company of force and light to be installed in Brazil, in 1899. For this, we also present the history of the State occupation and the demands of water and energy in the region, especially in the late nineteenth and early twentieth centuries
Barbara, Bianca Zapparoli. "Processo de mudança da cultura organizacional para a adoção de procedimentos cocriativos: um estudo de caso na multinacional GE Healthcare". Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1086.
Testo completoThis article seeks to identify the methods that can be used for cultural change in building a company cocreative, as well as obstacles faced in this process. The study analyzes the multinational GE Healthcare which gives the value creation overall strategy for ensuring greater access to the public health. As we used the theoretical model of strategic change Pettigrew, considerations of organizational culture Schein, Fleury and Deal and Kennedy, among others, and the four principles to Cocreate Prahalad and Ramaswamy. The method used was the case study, using the techniques of observation, analysis of internal and external content and half-structured opened interviews. The results indicated that the GE Healthcare Company owns an internal context that facilitated the use of a lot of mechanisms, due to its descentralized structure of power that enables a communication more efficient and also to have a culture opened for changes. The main challenge found by the organization was to provide a collaborative flow and to apply the new mindset between the administration and all cocriators inside the company
presente estudo busca identificar os métodos que podem ser utilizados para a mudança cultural na adoção de procedimentos cocriativos, bem como eventuais obstáculos enfrentados nesse processo. O estudo analisa a multinacional GE Healthcare que atribui à cocriação de valor a estratégia global que visa garantir mais acesso à saúde à população. Como embasamento teórico foi utilizado o modelo de mudança estratégica de Pettigrew, as considerações de cultura organizacional de Schein, Fleury e Deal e Kennedy, dentre outros autores, e os quatro princípios para Cocriar de Prahalad e Ramaswamy. O método utilizado foi o estudo de caso, valendo-se das técnicas de observação, análise de conteúdo interno e externo e entrevistas semiestruturadas abertas. Os resultados obtidos indicam que a empresa GE Healthcare possui um contexto interno que facilitou a utilização de diversos mecanismos, tanto pela estrutura de poder descentralizado que permite uma comunicação mais eficaz, quanto por possuir uma cultura aberta a mudanças. O maior obstáculo encontrado pela organização está em permitir um fluxo colaborativo e aplicar essa nova mentalidade entre a administração e todos cocriadores dentro da empresa
Phaswana, Malilimalo. "DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES". Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/29996.
Testo completoSelenhag, Christine-Jane. "Pay-for-delay: A competition law analysis of settlement agreements in the pharmaceutical sector". Thesis, Stockholms universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-169528.
Testo completoAkselsson, Anna, e Emma Barrögård. "Karusellbedrägeri : Problematiken kring mervärdesskattebedrägerier ur ett EG-rättsligt perspektiv". Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1066.
Testo completoMervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland.
En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt.
I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till.
Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control.
Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin.
Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct.
This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle.
There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.
Song, Jiguo. "Compact Trench-Based Silicon-on-Insulator Rib Waveguide 90-Degree and 105-Degree Bend and Splitter Design". Diss., CLICK HERE for online access, 2008. http://contentdm.lib.byu.edu/ETD/image/etd2547.pdf.
Testo completoCrawford, Kevin, e Martin Johnson. "DETERMINATION OF AN OPTIMAL DATA BUS ARCHITECTURE FOR A FLIGHT DATA SYSTEM". International Foundation for Telemetering, 2001. http://hdl.handle.net/10150/606463.
Testo completoNASA/Marshall Space Flight Center (MSFC) is continually looking for methods to reduce cost and schedule while keeping the quality of work high. MSFC is NASA’s lead center for space transportation and microgravity research. When supporting NASA’s programs several decisions concerning the avionics system must be made. Usually many trade studies must be conducted to determine the best ways to meet the customer’s requirements. When deciding the flight data system, one of the first trade studies normally conducted is the determination of the data bus architecture. The schedule, cost, reliability, and environments are some of the factors that are reviewed in the determination of the data bus architecture. Based on the studies, the data bus architecture could result in a proprietary data bus or a commercial data bus. The cost factor usually removes the proprietary data bus from consideration. The commercial data bus architecture’s range from Versa Module Euro card (VME) to Compact PCI to STD 32 to PC 104. If cost, schedule and size are prime factors, VME is usually not considered. If the prime factors are cost, schedule, and size then Compact PCI, STD 32 and PC 104 are the choices for the data bus architecture. MSFC’s center director has funded a study from his discretionary fund to determine an optimal low cost commercial data bus architecture. The goal of the study is to functionally and environmentally test Compact PCI, STD 32 and PC 104 data bus architectures. This paper will summarize the results of the data bus architecture study.
Ebert, Svend. "Wavelets on Lie groups and homogeneous spaces". Doctoral thesis, Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola", 2011. http://nbn-resolving.de/urn:nbn:de:bsz:105-qucosa-78988.
Testo completoSilva, Neto Gregorio Manoel da. "O teorema de Alexandrov". Universidade Federal de Alagoas, 2009. http://repositorio.ufal.br/handle/riufal/1026.
Testo completoConselho Nacional de Desenvolvimento Científico e Tecnológico
O objetivo desta dissertação é apresentar uma demonstração de R. Reilly para o Teorema de Alexandrov. O teorema estabelece que As únicas hipersuperfícies compactas, conexas, de curvatura média constante, mergulhadas no espaço Euclidiano são as esferas. O teorema de Alexandrov foi provado por A. D. Alexandrov no artigo Uniqueness Theorems for Surfaces in the Large V, publicado em 1958 pela Vestnik Leningrad University, volume 13, número 19, páginas 5 a 8. Em sua demonstração, Alexandrov usou o famoso Princípio de Tangência, introduzido por ele no citado artigo. No ano de 1962, M. Obata demonstrou em Certain Conditions for a Riemannian Manifold to be Isometric With a Sphere, publicado pelo Journal of Mathematical Society of Japan, volume 14, páginas 333 a 340, que uma variedade Riemanniana M, compacta, conexa e sem bordo, é isométrica a uma esfera, desde que a curvatura de Ricci de M satisfaça determinada limitação inferior. Este teorema resolve o problema de encontrar as variedades que atingem a igualdade na estimativa de Lichnerowicz para o primeiro autovalor. Em 1977, R. Reilly, no artigo Applications of the Hessian Operator in a Riemannian Manifold, publicado no Indianna University Mathematical Journal, volume 23, páginas 459 a 452, demonstrou uma generalização do Teorema de Obata para variedades compactas com bordo. Como exemplo da técnica desenvolvida nesta demonstração, ele apresenta uma nova demonstração do Teorema de Alexandrov. Esta demonstração, bem como as técnicas envolvidas, são o objeto de estudo deste trabalho.
ur-Rehman, Fazal. "Design and development of detector modules for a highly compact and portable preclinical PET system". Elsevier, 2011. http://hdl.handle.net/1993/9592.
Testo completoSciacca, Francesco G. P. "Analogue readout and signal processing for micro strip gas chambers of the compact muon solenoid at LHC". Thesis, Imperial College London, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.391719.
Testo completoBarbosa, Ariela Natasha Parrilha. "Urbanismo bioclimático: efeitos do desenho urbano na sensação térmica". Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/102/102131/tde-16042018-152343/.
Testo completoThis research deals with the influence of verticalization on urban thermal sensation, within a context of city compaction guidelines, applied to the city of Maringá / PR, whose climate is humid subtropical. The objective of this study is to evaluate whether the increase in the model of the buildings in the mentioned region, in order to respect the parceling and the use and occupation of the soil, interferes with the urban thermal comfort by checking the equivalent Physiological Temperature Index (PET). Its development will be carried out based on the analysis of results obtained through computational tools, especially the ENVI-met software, following the following steps: 1. Urban History, in which the initial plan of the city and its current profile will be evaluated; 2. Climatic Characterization, in which the climatic archive of the municipality, its chart of winds, as well as all the necessary treatments for the application of the software will be elaborated; 3. Modeling and Simulation, in which the scenarios will be defined and constructed, for later simulation; 4. Environmental Assessment, in which the thermal sensation of the results of the simulation will be analyzed. Finally, by means of the evaluation of the obtained results, it will be shown that the verticalization, in humid subtropical climates, can be used as attenuation of the thermal sensation.
Chang, Kai-Han, e 張凱涵. "The comparison of Corporate Governance in Taiwan 50 Index Company, Taiwan Mid-Cap 100 Index Company And Matching Company". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/67869348045039560493.
Testo completo實踐大學
財務金融與保險研究所
98
This paper investigates the Taiwan stock index difference of corporate governance between Taiwan 50 Index , Taiwan Mid-Cap 100 index and Matching companies using Pearson correlation analysis, ANOVA and Logistic regression analysis. The samples period from 2003 to 2009. The empirical results in logistic regression find that Taiwan 50 Index and Taiwan Mid-Cap 100 Index groups show that Taiwan 50 Index’s director and supervisor of pledge ratio and director compensation was significantly highter than Taiwan Mid-Cap 100 Index. However, Taiwan Mid-Cap 100 Index’s manager shareholding ratio, shares in multiples of earings deviate and CEO as general manager significantly higher than Taiwan 50 Index. Taiwan 50 Index and matching company groups show that matching company’s the number of directors and CEO as general manager significantly highter than Taiwan 50 Index. Taiwan Mid-Cap 100 index and matching company groups show that matching company’s manager ownership, percentage of independent directors and CEO as general manager significantly higher than the matching company.
Masitenyane, Lehlohonolo Amos. "Examining customer-supplier relationships: customer service quality in a precast concrete manufacturing company". Thesis, 2010. http://hdl.handle.net/10352/103.
Testo completoThis study provides a framework for customer-supplier relationships and service quality measurement in a precast concrete manufacturing firm with the use of the universally accepted SERVQUAL model. Within an increasingly competitive precast concrete market, customer satisfaction is a critical goal for manufacturers of all types. Customer-supplier relationships and service quality were therefore investigated in this study. A quantitative research approach was used in the study to analyse the data. This approach enabled the researcher to obtain an accurate measure of all constructs that relate to service quality improvement for the particular concrete manufacturing firm amongst contractors, civil consultants, government institutions and end users. A sample size of 246 respondents from Gauteng Province was used. Descriptive statistics were used to explain the characteristics of sample data. In addition, factor analysis was used to condense the variables into five factors in order to capture the essence of service quality within a cementitious products organisation. Five dimensions, responsiveness, problem- solving, physical aspects, service personnel and physical appearance were extracted to measure service quality. Results showed that satisfied customers tend to re-patronise suppliers who enhance their service outputs provided to the customers. Thus it is imperative to enhance customer satisfaction and ultimately customer loyalty. These results suggest that improved service qualities can be useful for building customer loyalty and long- lasting relationships. The reliability analysis produced a Cronbach alpha which ranged from 0.700 to 0.815 which were deemed acceptable. The Pearson correlation analysis showed that service quality is associated with customers' future buying behaviour in terms of their decisions to purchase and recommend the supplier to others. Customers felt that service personnel were friendly, courteous and possessed the knowledge to answer customer questions. They exhibited a favourable image of the company and its services. This service dimension was ranked first in terms of importance by the customers therefore, the precast concrete manufacturer ought not be complacent but rather seek innovative ways in maintaining the service personnel dimension of service quality. The overall mean score of expectation of service quality by customers was 4.71. This indicates that the service provided by this company is satisfactory. It therefore suggests that, it is necessary for managerial intervention to prioritise in all these areas to develop a strategy of service quality improvement. Training of personnel is an essential component of service quality enhancement especially with complaints and the complaints-handling procedures. The management team of the organisation needs to play an active role in ensuring that all personnel are adequately trained and highly motivated to understand the user‟s specific problems and in the process to provide competent solutions to problems. Based on literature and results emanating from the empirical survey, these findings may assist the organisation in the enhancement of its service-quality levels. Hence, service-quality levels should be monitored carefully on a continuous basis.
Holroyd, Ryan Edgecombe. "The English East India Company's Trade in the Western Pacific through Taiwan, 1670 – 1683". Master's thesis, 2011. http://hdl.handle.net/10048/1706.
Testo completoHistory
Mpofu, Kudzai. "Exploring the novel concept of business rescue under the South African Companies Act 71 of 2008". Diss., 2017. http://hdl.handle.net/11602/1065.
Testo completoDepartment of Mercantile Law
Business rescue provisions are meant to assist a financially distressed company. It seems that the success of business rescue rests on three factors, namely a competent business rescue practitioner and a practicable business rescue plan; the consent and cooperation of shareholders and creditors. However, academics and case law point out concerns as to the regulation of the aforementioned essential ingredients. The purpose of this study is to ascertain the level of the efficacy of the Companies Act provisions on business rescue as contained in Chapter 6. The researcher compares the current business rescue regime and the previous judicial management procedure to find out how the current regime can be improved. Since the business rescue regime was adopted from other jurisdictions the researcher also compares the practices in some of those jurisdictions with that of South Africa to establish the goals and expectations of business rescue in modern corporate operations.
NRF
Wang, Kuan-Chieh, e 王冠捷. "An Investigation of the Relationship Between Pay Distribution and Company Performance: From Taiwan High Compensation 100 Index". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/24591890326706934908.
Testo completo國立臺北大學
經濟學系
103
The Taiwan Stock Exchange announced Taiwan High Compensation (HC) 100 Index in August 2014. The objective of Taiwan HC 100 Index is to encourage employers to improve compensation of employees, thereby retaining and attracting outstanding employees. Thus, such Index will contribute to an equilibrium that all involved parties, employees, employers, and investors, will be better off. Based on analysis of the constituent stocks of Taiwan HC 100 Index, this paper attempts to examine correlation between the structure of personnel expenses and performance of enterprises. Let the stocks of HC100, EC100, and OC100, each of which representing a distinct structure of personnel expenses in enterprises. The results show that structure of HC100 cannot affect performances, structure of EC100 increases Return on asset (ROA), adjusted ROA, Return on equity (ROE) and adjusted ROE significantly and structure of OC100 is harmful to ROA, adjusted ROA, ROE and adjusted ROE. So we conclude that the structure of personnel expenses prefers to give relatively high salaries to executives can attract more talented person and stimulate working efficiency by the tournament theory. Therefore, high salaries to executives increase the performances of enterprise further.
Liao, Jui-Jung, e 廖瑞榮. "The research on the management of the 100-tonne-under long-line fishing vessels in South Pacific Ocean: example of Company A". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/65633369873512517407.
Testo completo國立中山大學
高階經營碩士班
99
Abstract In Taiwan, long-line fishing has been the major technique in fishery. With the enhancement of fishing techniques, the fishing zone of Taiwan has spread all over three of World Oceans, and Taiwan has been regarded as one of five largest pelagic fishing countries. Pelagic long-line fishery plays a crucial role in economic development in Taiwan. In recent years, the fishery environments, whether in domestic or foreign fishing zone, have been dramatically changing. Since the United Nations Convention on the Law of the Sea has been resulted, all of coastal nations have subsequently set up the Exclusive Economic Zone (EEZ) or marine economic development zone, which is stretched out 200 nautical miles from a nation’s coast. However, the establishment of marine economic development zone also brings about the high seas’ largely shrinking. Since the past, the increasing extinction of fish species is mainly resulted from illegal fishing techniques, fishing in the fishing-prohibited zone or during the prohibited period, catching fingerlings and using illegitimate fishing gear. Under such a decreasing fishing circumstance, those Taiwanese long-line fishing vessels under 100 tonnes, mostly fishing in the South Pacific Ocean, are struggling with many changes, such as international fishing limitation, the fishing vessels decreasing policy, the diminishing amount of fish caused by climate changes, the raising oil price and cost. Respecting the situation that most of long-line fishing vessels are managed by ship owners instead of fishery companies, and the fishing-related records are too scarce to provide for reference, this research will explore how the 100-tonne-under long-line fishing vessels owners can manage their business in South Pacific Ocean. All information in this study is acquired from Fisheries Agency in Taiwan and interviews with long-line fishing vessels owners. The questions asked in those interviews mainly target fishing benefit, cost, method of supplies, and the policy on captain and crew management. Based on the analysis of those cases mentioned above, we can figure out the practical operation and management of the 100-tonne-under long-line fishing vessels owners in Taiwan. Furthermore, this study also points out current difficulties in fishery management, providing for those vessels owners as the crucial reference of increasing competitive advantages. Keywords: Long-Line Fishing, South Pacific Ocean, Business Management, Yellowfin Tuna, Cost-Benefit Analysis
Lares, Harbin Latorre Marcelo. "Galaxias satélites de baja luminosidad /". Doctoral thesis, 2009. http://hdl.handle.net/11086/126.
Testo completoSe lleva a cabo una caracterización estadística de las poblaciones de galaxias de baja luminosidad asociadas a sistemas de galaxias brillantes y aisladas, pares de galaxias interactuantes, grupos y cúmulos con emisión en rayos X, identificados en el espacio de redshifts. Se determinan estadísticamente las distribuciones de parámetros que describen las propiedades de galaxias débiles mediante la combinación de catálogos espectroscópicos y fotométricos y se discuten las dependencias de estas distribuciones con las propiedades de los sistemas en los cuales habitan. Los resultados obtenidos permiten descartar la universalidad de la función de luminosidad y aportan a una mejor comprensión de los mecanismos de supresión de formación estelar y de remoción del gas de galaxias en diferentes ambientes.
por Marcelo Lares.
Huang, Sheng-Huei, e 黃勝輝. "Assess whether the Taiwan listing cabinet company is highly paid to meet the efficiency of wage phenomenon - to High Compensation 100 Index as an example". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/egma8u.
Testo completo