Derivation and consistency checking of models in early software product line engineering

Dissertação para obtenção do Grau de Doutor em Engenharia Informática

Fair value measurement: Is the debate around level II and level III assets and liabilities relevant

Double Degree. A Work Project presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA- School of Business and Economics and a Masters Degree in Business Engineering from Louvain school of Management

Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation

The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.

The role of dispersion into assets allocation

Dispersion of returns has gained a lot of attention as a measure to distinguish good and bad investment opportunities time. In the following dissertation, the cross-sectional returns volatility is analyzed over a fifteen year period across the S&P100 Index composition. The main inference drawn from the data sample is that the canonical measure of dispersion is highly macro-risk driven and therefore more biased towards returns volatility rather than its correlation component.

Return on assets in the Tobacco Industry analysis of the four main Tobacco Manufacturers

This paper studies operating profitability drivers in the Four Main Tobacco Manufacturers for the period 2004-2014. The operating profitability is analyzed as return on assets (ROA) based on the DuPont Extended Model breakdown in degree of operational risk, gross sales margin and assets turnover. The sources of ROA are market share and price strategies appraised through the drivers: firm-size, global value and strategic choices. Using consolidated data, results suggest that firm-size and global value holds a positive relationship with ROA. Also innovation through less harmful tobacco products can lead to better ROA despite no correlation between R&D and ROA.

Structured business solution for infrastructure projects

Companies seeking to continue growing and developing need to consider the possibility of international expansion and what that represents to their future. To tackle this challenge it becomes necessary to establish the company’s interests and priorities as well as defining and assessing the foreign market opportunities of a specific industry. This directed research internship proposes and conducts a simulation of the preliminary foreign market assessment and selection within the Juncker Plan: country filtering and ranking having as a frame of reference the second largest construction company in Brazil, Andrade Gutierrez.

Transfers and Municipal Infrastructure Expenditures in Canada: 1988-2003. Is There a Flypaper Effect?.

Rapport de recherche

Analyse géographique des investissements internationaux de la China National Petroleum Corporation

Ce mémoire propose une analyse de l’expansion internationale de la China National Petroleum Corporation (CNPC) et des impacts de cette expansion sur la sécurité énergétique de la Chine. Dans le cadre de cette recherche, l’approvisionnement énergétique d’un pays est jugé sécuritaire lorsqu’une quantité suffisante de ressources nécessaires pour combler sa demande en énergie sont présentes, disponibles et accessibles et que son approvisionnement en services énergétiques demeure fiable et abordable. La recherche comporte quatre volets. Le premier volet porte sur les étapes de la restructuration de l’industrie pétrolière chinoise depuis 1949. Celle-ci est analysée au travers des changements dans les modes de gestion des compagnies pétrolières nationales et dans leurs relations avec le gouvernement chinois. Le deuxième volet traite de la diversification et des nouvelles spécialisations de CNPC. Ces aspects sont étudiés dans le cadre d’une analyse du pourcentage de ses actifs dans chaque segment industriel (aval, intermédiaire et amont) obtenus grâce à ses rapports annuels. Le troisième volet aborde la répartition géographique des activités de la compagnie que l’on étudie à l’aide d’une analyse approfondie de près de 150 investissements, acquisitions et contrats réalisés à l’étranger entre 1992 et 2014. Le quatrième volet aborde les impacts des investissements à l’étranger de la compagnie sur la sécurité énergétique de la Chine. Ces impacts sont mesurés par l’entremise d’une analyse des flux pétroliers internationaux vers la Chine que l’on compare à la production de CNPC par pays. Ce mémoire permet de déterminer que l’expansion internationale de CNPC sert d’abord et avant tout les intérêts économiques de la compagnie. Ce sont surtout ses investissements dans la construction d’infrastructures de transport (oléoducs, gazoducs ainsi que les usines et terminaux de liquéfaction de gaz naturel liquéfié) qui apportent des bénéfices directs à la sécurité énergétique de la Chine. La contribution des investissements dans les autres secteurs est beaucoup moins systématique et dépend largement de la période au cours de laquelle ils ont été effectués.

Service quality and reliability assessment of mobile communication infrastructure

The service quality of any sector has two major aspects namely technical and functional. Technical quality can be attained by maintaining technical specification as decided by the organization. Functional quality refers to the manner which service is delivered to customer which can be assessed by the customer feed backs. A field survey was conducted based on the management tool SERVQUAL, by designing 28 constructs under 7 dimensions of service quality. Stratified sampling techniques were used to get 336 valid responses and the gap scores of expectations and perceptions are analyzed using statistical techniques to identify the weakest dimension. To assess the technical aspects of availability six months live outage data of base transceiver were collected. The statistical and exploratory techniques were used to model the network performance. The failure patterns have been modeled in competing risk models and probability distribution of service outage and restorations were parameterized. Since the availability of network is a function of the reliability and maintainability of the network elements, any service provider who wishes to keep up their service level agreements on availability should be aware of the variability of these elements and its effects on interactions. The availability variations were studied by designing a discrete time event simulation model with probabilistic input parameters. The probabilistic distribution parameters arrived from live data analysis was used to design experiments to define the availability domain of the network under consideration. The availability domain can be used as a reference for planning and implementing maintenance activities. A new metric is proposed which incorporates a consistency index along with key service parameters that can be used to compare the performance of different service providers. The developed tool can be used for reliability analysis of mobile communication systems and assumes greater significance in the wake of mobile portability facility. It is also possible to have a relative measure of the effectiveness of different service providers.

Collection and Assets Management: One University Library’s Journey to the Future

Academic libraries worldwide have witnessed a number of trends and paradigm shifts over the last decade. It is vital for university libraries to develop a collection of high standards to satisfy academics and researchers for supporting the vision and mission of a university. The area of collection development and management is the most important part of any library. This paper reports on the problems and prospects of collection and asset management of the University Library of Cochin University of Science and Technology (CUSAT). The insight for the paper comes from the authors’ first-hand experience supported by literature review. Detailed information regarding the purchase of books, serials, policies regarding the acquisition, and changing trends and problems were collected from the official records with the help of a structured data sheet. The study discovers the current trends in collection and asset management in CUSAT and point out the changes likely to be adopted in future.

A Study on Non Performing Assets of Public Sector Banks in India with Special Reference to State Bank of Travancore

The reforms in Indian banking sector since 1991 is deliberated mostly in terms of the significant measures that were implemented in order to develop a more vibrant, healthy, stable and efficient banking sector in India. The effect of a highly regulated banking environment on asset quality, productivity and performance of banks necessitated the reform process and resulted the incorporation of prudential norms for income recognition, asset classification and provisioning and capital adequacy norms, in line with international best practices. The improvements in asset quality and a reduction in non-performing assets were the primary objective enunciated in the reform measures. In this context, the present research critically evaluates the trend in movement of nonperforming assets of public sector banks in India during the period 2000-01 to 2011-12, thereby facilitates an evaluation of the effectiveness of NPA management in the post-millennium period. The non-performing assets is not a function of loan/advance alone, but is influenced by other bank performance indicators and also by the macroeconomic variables. In addition to explaining the trend in the movement of NPA, this research also explained the moderating and mediating role of various bank performance and macroeconomic indicators on incidence of NPA