Factoring in family freight forwarder company: case study

Each freight forwarder company must independently determine whether factoring is the right choice for them and if will pay off. If the factoring as a financial method would not be economically viable, it certainly would not exist. There are several different financing methods, which are more or less useful. However, not all of them are appropriate for every company, just like all buyers do not represent equal risks for the suppliers. The same buyer can pay one supplier within the agreed period, and not pay the other supplier at all. Still, the most important elements are the agreement made with the customer, the method of insuring ourselves and the method of monitoring the implementation of the agreements. Problems rarely occur overnight and that is why we have to constantly supervise our buyers; otherwise account receivables can occur. My thesis contributes to the ongoing research into how the use of factoring within the Slovenian economic environment can help a small freight forwarder company to grow. In effect, the specific characteristics of the Slovenian economic, legal and institutional environment make such an analysis an interesting one to explore. I used data from a family freight forwarder company TOP Hrvatin in drugi d.n.o. in order to establish future company growth by applying factoring as a right choice of financing. After applying all the data and preparing the company's financial plan, my results suggest that factoring is not the right choice for financing future investments for this particular freight forwarder business. Furthermore, the results even show that factoring is an extremely undeveloped financing method in Slovenia and that practically there is no legal base for its use.

Generation Y : salutogenes unternehmerisches Engagement und Work-Life-Balance Maßnahmen als Auslöser affektiven Mitarbeiter-Commitments

In einem Artikel der Zeitschrift Die Zeit wird die Generation Y, die Generation deren Angehörige derzeit zum Großteil ihre akademische Ausbildung beenden und sich dem Arbeitsmarkt zuwenden, auch als Generation Pippi, angelehnt an Astrid Lindgrens Kinderbuchheldin Pippi Langstrumpf, bezeichnet (Bund et al., 2013: 1). Individualität, eine ausgeprägte Abneigung gegenüber Autoritätspersonen, der Wunsch nach Spaß und Abwechslung sowie das Bestreben, sich selbst zu verwirklichen, charakterisieren Pippi Langstrumpf (Bund et al., 2013: 1). Diese Charakterbeschreibungen werden z. T. auf die Generation Y übertragen und stellen Unternehmen vor eine Herausforderung: Um Arbeitnehmer der Generation Y affektiv zu binden, so dass sich in diese getätigte und noch zu tätigenden Investitionen rentieren, müssen neue Strategien entwickelt werden. Innerhalb dieser Bachelorarbeit konnten erste Erkenntnisse dahingehend gewonnen werden, dass u. a. Work-Life-Balance Maßnahmen, (gesundheitsorientierte) Führung, ein positives Arbeitsklima und Mitbestimmung als Auslöser affektiven organisationalen Commitments der Generation Y fungieren können. Bei der nachfolgend dargestellten Arbeit handelt es sich um eine überarbeitete Version der gleichnamigen Bachelorarbeit, die von Prof. Dr. Sven Litzcke sowie von Prof. Dr. Dr. Daniel Wichelhaus betreut wurde.

Annual investment plan fiscal year 2014-2015

The South Carolina Retirement System Investment Commission publishes an annual plan for the investment objectives and mission of the Retirement System for the fiscal year.

Annual investment plan fiscal year 2015-2016

The South Carolina Retirement System Investment Commission publishes an annual plan for the investment objectives and mission of the Retirement System for the fiscal year.

Papéis e funções do diretor de um agrupamento de escolas : a importância das relações externas

Trabalho de projeto de mestrado, Ciências da Educação (Administração Educacional), Universidade de Lisboa, Instituto de Educação, 2013

Optimatization of hybrid renewable energy systems on isolated microgrids : a smart grid approach

Tese de doutoramento, Sistemas Sustentáveis de Energia, Universidade de Lisboa, Faculdade de Ciências, 2016

Reestruturação produtiva e desenvolvimento local : o caso do Município de Toledo, Estado do Paraná, Brasil

Tese de doutoramento, Geografia (Planeamento Regional e Urbano), Universidade de Lisboa, Instituto de Geografia e Ordenamento do Território, 2016

Mudanças climáticas e económicas na costa portuguesa: percepções das comunidades, justiça social e democratização

O litoral português, onde se concentra mais de 80% da população e da produção de riqueza do país, é um dos mais vulneráveis da Europa no que respeita à erosão costeira. Queda de arribas, perda de areia das praias e recuo acentuado da linha de costa têm obrigado a avultados investimentos em infra-estruturas e medidas de protecção. Esta concentração populacional na zona litoral ocorreu em apenas algumas décadas, a um ritmo acelerado, perante um sistema institucional e de gestão que se revelou incapaz de restringir a proliferação de construções em áreas de risco. Actualmente, as populações e economias costeiras enfrentam dois enormes desafios: a crise climática e a crise económica. Nas próximas décadas, prevê-se que as alterações climáticas venham acentuar a perda de território pelo recuo da linha de costa, devido a um conjunto de factores, em particular a subida do nível médio do mar. Por outro lado, a crise económica pode inviabilizar a continuação de dispendiosas intervenções para conter o avanço do mar, incluindo a construção de esporões e paredões e o enchimento artificial das praias. Cada vez mais se ponderam estratégias alternativas de adaptação, inclusive a eventual deslocação de populações para áreas mais recuadas. A necessidade de tomar medidas mais drásticas, a génese ilegal de muitas das construções agora em risco na orla costeira, a diversidade de culturas e de modos de vida, assim como de interesses económicos, que nela convergem, fazem antever conflitualidades e problemas de justiça social.O desafio da sustentabilidade das zonas costeiras passa por criar processos de decisão e de gestão com a participação activa das populações locais e por uma abordagem inovadora face às estratégias de adaptação e ao seu próprio financiamento. Esta procura de modelos de gestão costeira mais sustentáveis não dispensa uma abordagem sociológica das problemáticas mencionadas. A partir de três casos de estudo na costa portuguesa – Vagueira, Costa da Caparica e Quarteira – nesta comunicação analisam-se os resultados de um inquérito aplicado a uma amostra representativa das populações aí residentes, bem como um conjunto de entrevistas realizadas aos stakeholders locais. Procuramos explorar as avaliações sobre os riscos costeiros e a disponibilidade dos actores locais para a participação em modelos alternativos de gestão e financiamento.

Urban transformations and rail stations system - the study case of Naples

The aim of this study is to give an interpretation of the urban transformations connected to rail transit system investments; in particular the main research goal is to analyze and give a methodological support for the urban transformation phenomena government in the rail transit stations areas. The article proposes an empirical studies comparative analysis and an application in the Naples urban area, in which a new rail transit network has been developed. In particular the socio-economic transit impacts on the urban system are measured and interpretated with the support of a GIS; therefore an application of the node-place interpretative model (Bertolini 1999) is proposed in order to support transit–land use planning processes in the stations areas.

Estudo da norma contabilística e de relato financeiro nº 13 – interesses em empreendimentos conjuntos e investimentos em associadas e suas implicações fiscais e de auditoria

Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria Orientada pelo Dr. José da Silva Fernandes

Expectativas dos stakeholders para as fusões e aquisições: um estudo de caso: aquisição do Finibanco pelo Montepio

Dissertação apresentada ao ISCAP para a obtenção do Grau de Mestre em Auditoria Orientada por: Prof. Doutora Alcina Dias

Responsabilidade ambiental: análise das divulgações ambientais das empresas do PSI-20 comparativamente com empresas não cotadas

Orientador: Mestre, António Pinto Marques

A simulation tool for demand response programs implementation

The design and development of simulation models and tools for Demand Response (DR) programs are becoming more and more important for adequately taking the maximum advantages of DR programs use. Moreover, a more active consumers’ participation in DR programs can help improving the system reliability and decrease or defer the required investments. DemSi, a DR simulator, designed and implemented by the authors of this paper, allows studying DR actions and schemes in distribution networks. It undertakes the technical validation of the solution using realistic network simulation based on PSCAD. DemSi considers the players involved in DR actions, and the results can be analyzed from each specific player point of view.

Increase of the delivered energy probability in DES using a fuzzy probabilistic modeling

The paper proposes a methodology to increase the probability of delivering power to any load point by identifying new investments in distribution energy systems. The proposed methodology is based on statistical failure and repair data of distribution components and it uses a fuzzy-probabilistic modeling for the components outage parameters. The fuzzy membership functions of the outage parameters of each component are based on statistical records. A mixed integer nonlinear programming optimization model is developed in order to identify the adequate investments in distribution energy system components which allow increasing the probability of delivering power to any customer in the distribution system at the minimum possible cost for the system operator. To illustrate the application of the proposed methodology, the paper includes a case study that considers a 180 bus distribution network.

Hybrid fuzzy Monte Carlo technique for reliability assessment in transmission power systems

This paper proposes a new methodology to reduce the probability of occurring states that cause load curtailment, while minimizing the involved costs to achieve that reduction. The methodology is supported by a hybrid method based on Fuzzy Set and Monte Carlo Simulation to catch both randomness and fuzziness of component outage parameters of transmission power system. The novelty of this research work consists in proposing two fundamentals approaches: 1) a global steady approach which deals with building the model of a faulted transmission power system aiming at minimizing the unavailability corresponding to each faulted component in transmission power system. This, results in the minimal global cost investment for the faulted components in a system states sample of the transmission network; 2) a dynamic iterative approach that checks individually the investment’s effect on the transmission network. A case study using the Reliability Test System (RTS) 1996 IEEE 24 Buses is presented to illustrate in detail the application of the proposed methodology.