Vida y Muerte Empresarial. Caso de estudio Jeans and Jackets.

Dentro de este estudio de caso se busca identificar las posibles causas por las cuales una empresa de alto prestigio y reconocimiento por los consumidores colombianos, como lo era Jeans and Jackets, luego de treinta (30) años de funcionamiento se vio en la necesidad de acogerse a la Ley de Reestructuración Económica (Ley 550 de 1999) con el fin de reestructurar sus pasivos en un momento de crisis global que fue impredecible para muchas compañías. Desde el principio, el “Core Business” de Jeans and Jackets era la venta de prendas sofisticadas y de alta calidad a los jóvenes, especialmente en la capital de la República, con el fin de convertirse en la marca líder de este segmento de la industria. Este estudio de caso pretende identificar cuáles fueron las decisiones estratégicas implementadas por parte de la alta gerencia de la compañía en el contexto mencionado anteriormente que llevaron a la empresa a una crisis de liquidez. La metodología utilizada para el desarrollo de este estudio de caso se basa en variables cualitativas que permitan realizar un análisis profundo y la indagación sobre el fenómeno de morbilidad empresarial; De la misma manera se utilizan variables cuantitativas para observar la situación de la empresa financieramente y el desempeño económico de la misma.

Acquisition Failure: The case of a multinational enterprise from an emerging market failing in Indonesia.

The escalation in the number of mergers and acquisition transactions involving emerging market firms is a relatively recent phenomenon; as a consequence academic research in such topic is rather limited. The purpose of this research study was to discuss the possible reasons that led the acquisition failure of an emerging multinational firm and an Indonesian player. Extensive theoretical research was performed and it had been achieved, based on this, the finding of a framework that facilitated to understand the way in which the concepts of cultural distances and relate liabilities of foreignness in the process of acquisitions of foreign companies in emerging markets. The theoretical background collects literature related to acquisitions, models of cultural studies between nations and liabilities of foreignness. It has been generated a variety of frameworks that aid to understand the way that the institutional distance and cultural factors together with the concept of liabilities of foreignness can affect the process of market entry of an emerging multinational company to the extent that the best way to stop losing money is to abandon the project. The empirical research consisted of selective semi-structured interviews and an extensive research in available public data on the chosen study case of this research. There were several factors that were identified as the cause of the failure in the market entry of a Mexican multinational firm in Indonesia. The weakness shown by the local government authorities was used by the local community leaders who rioted because of discomfort. These groups were the ones who made the government submit to the extent that the agreements reached at the beginning of the deal were either canceled or modified in a way that favored always the local community. The contributions of this study fall into the knowledge field of emerging multinational firms and market entry process.

A influência da cultura e do julgamento profissional sobre a contabilidade : uma análise sob o ponto de vista dos preparadores da informação em Portugal

Mestrado em Auditoria

Reestruturação do gênero Deois Fennah; descrição de um novo gênero e de novas espécies (Homoptera, Cercopidae, Tomaspidinae)

Restructure of the genus Deois Fennah; description of a new genus and new species (Homoptera, Cercopidae, Tomaspidinae). The genus Deois Fennah is reviewed and some changes in the taxonomy are introduced. The genus and its four subgenera are redefined, having now the following composition: 1) subgenus Deois (Deois) with: D. (D.) correntina (Berg, 1879), D. (D.) grandis Sakakibara, 1979, D. (D.) knoblauchii (Berg, 1879) (formerly in D. (Pandysia)), D. (D.) morialis (China & Myers, 1934), D. (D.) mourei Cavichioli & Sakakibara, 1994, D. (D.) piraporae Sakakibara, 1979, D. (D.) pseudoflavopicta (Lallemand, 1938) comb. nov. (formerly in Mahanarva) = D. (D.) similis Sakakibara, 1979 syn. nov., D. (D.) rubropicta Sakakibara, 1979, D. (D.) spinulata sp. nov., D. (D.) terrea (Germar, 1821), D. (D.) uniformis (Distant, 1909). 2) subgenus Deois (Pandysia) with: D. (P.) bergi sp. nov., D. (P.) crenulata sp. nov., D. (P.) schach (Fabricius, 1787) = Sphenorhyna transiens Walker, 1851 syn. nov.. 3) Deois (Fennahia) with: D. (F.) coerulea (Lallemand, 1924), D. (F.) flexuosa (Walker, 1851). 4) Deois (Acanthodeois) with: D. (A.) flavopicta (Stål, 1854), Deois (A.) incompleta (Walker, 1851). The genus Orodamnis Fennah, 1953 stat. nov. (formerly Deois (Orodamnis)) with: Orodamnis rhynchosporae (China & Myers, 1934) comb. nov. The genus Deoisella gen. nov. is described for: Deoisella fasciata sp. nov. (type species) and Deoisella picklesi (China & Myers, 1934) comb. nov.

Ship Leases under IAS 17, case Fortum Shipping

International accounting standards will be applied from the1st of January 2005 in accounting of member states of the EU with a view of harmonizing the accounting practices in Europe, and on the long term even more widely. The purpose of adopting IAS accounting standards is to make the financial statements and financial information received from companies more comparable and more transparent for investors and other interest groups. IAS 17 introduces the treatment of a lease agreement in the light of the new accounting standards. Finnish companies have used finance leases widely as an alternative, off-balance sheet form of financing capital investments consistently with Finnish GAAP. Along with the appliance of IAS 17 the off-balance-sheet financing possibility of leases classified as finance leases will no longer exist. IAS 17 states that finance leases are going to be recognized in the balance sheet as both assets, in form of fixed assets, and loans in liabilities classified as long and short term loans. IAS 17 will make two major changes to the income statement. Firstly, the lease payments formerly treated as variable costs are moved below the operating profit level to finance costs. Secondly, the depreciations from the leased assets are also introduced. The effects to the case company's, Fortum Shipping's, income statement and balance sheet are remarkable. Along with the appliance of IAS Fortum Shipping's net assets are somewhat going to be doubled, the amount of liabilities increases significantly and the earnings before interests and taxes increases moderately. The preceding factors have a big effect on the case company's financial key figures. So, the IAS originated effects on balance sheet and income statement have essential impacts on a company's key financial indicators. Most significant changes can be found in key ratios measuring profitability, capital structure, and efficiency. This means that when comparing the IAS calculated profits of companies with the profits calculated prior with Finnish GAAP, the analysis should be made with prudence because the figures are not comparable on straight-forward basis.

Suomessa toimivien kiinteistösijoitusyritysten menestyminen 2007–2014

Tämän kandidaatintutkielman tavoitteena on tutkia Suomessa toimivien kiinteistösijoitusyritysten menestymistä aikavälillä 2007–2014. Tutkimuksen keskiössä ovat erityisesti toimialan suurimpien yritysten suoriutuminen suhteessa pienempiin yrityksiin. Yritysten menestymistä arvioidaan valittujen tunnuslukujen avulla. Tutkimus ajoittuu finanssikriisin, eurokriisin ja taantuman aikaan, jolloin taloudessa tapahtui merkittäviä muutoksia. Kiinteistömarkkinoiden voidaan ajatella olevan paikallisia, jolloin maailmantalouden muutokset eivät ole välttämättä paikallisesti näyttäytyneet yhtä suurina. Tutkielman teoriaosuus esittelee tunnuslukuanalyysimenetelmää sekä valitut neljä tunnuslukua: voittoprosentin, oman pääoman tuottoprosentin, omavaraisuusasteen ja current ration. Lisäksi teoriaosuudessa esitellään mittakaavaedun käsite ja luodaan pohjaa, mittakaavaetujen aiempien tutkimusten perusteella, tutkimuskysymyksen tarkasteluun. Tutkimuksen aineisto kerättiin Amadeus-tietokannasta, tutkimus toteutettiin kvantitatiivisena tutkimuksena SAS-ohjelmistolla käyttäen Mann-Whitney U-testi -menetelmää ja 5 prosentin merkitsevyystasoa. Valitut yritykset jaettiin liikevaihdon perusteella suuriin ja pieniin yrityksiin (rajana 10 miljoonaa euroa), joita vuosittain verrattiin tunnusluvuittain. Tutkimustulosten perusteella voidaan todeta, että toimiala ei reagoinut ajanjaksolla voimakkaasti maailmantalouden muutoksiin. Voittoprosentit sekä omavaraisuusasteet olivat vuosina 2007–2014 pienillä yrityksillä tilastollisesti parempia, sekä oman pääoman tuottoprosentit parempia vuosina 2008 ja 2009. Current ration arvoissa ei ryhmien välillä havaittu tilastollisesti eroja. Voittoprosentin tulosten perusteella voidaan todeta suurilla yrityksillä mittakaavahaittojen esiintymisen mahdollisuus heikomman tuloksentekokyvyn vuoksi. Omavaraisuusasteen ja oman pääoman tuoton tulosten perusteella voidaan päätellä mittakaavaetujen esiintymisen mahdollisuus mahdollisesti vieraan pääoman saatavuudessa, kustannuksissa ja vieraan pääoman vipuvaikutuksen myötä. Tutkimustulokset osoittavat lisäksi suurten yritysten olleen pieniä yrityksiä herkempiä talouden heilahteluille.

Barnes Wines, Limited By-Law No. 91

The summary states "a by-law respecting the borrowing of money, the issuing of securities and the securing of liabilities of Barnes Wines, Limited".

A motivação e o significado do trabalho de bancários: estudo comparativo entre dois momentos do processo de reestruturação produtiva

This master s dissertation deals with motivation and the meaning of work amongst bank employees. This is done considering a cognitive perception. Work is understood here under a social and subjective comprehension, once it deals with significance attribution. Motivation is the process that rules choice of the different possibilities of individual behavior, all of which according to the Expectation Theory. This study aims to analyze the implications of the productive restructure, since it is related to technological innovation, organizational changes and management, in motivation and work significance. Thus, the objective of the research is to verify motivational differences and the meaning of work amongst bank employees. This is done in two distinct moments of the productive restructure of bank employees in Natal-RN. The research is divided in two parts. In the first one, changes that occurred in banks between 1999 until 2005 were identified by the means of interviews with 7 bank managers. The analyzed perspective was training intensifying, quality emphasis of customer attendance, the use of automation/technology, staff stabilization, change in staff profile, work intensification, etc. In the second study the Inventory of Motivation and Work Meaning was applied. Thus, questions related to work focus, social demographic data, in 187 bank employees were dealt with. The collected data was compared to data from previous work. It was observed that productive restructure has a reflection in the meaning of work increasing self-expression, economical reward, and responsibility in work conditions. All of the item mention beforehand maintain the level of inhumanness and consummation and respond as being the characteristics of the real work environment. On the other hand, bank employees value less justice, self-expression and more the survival perspective, implying instrumental values to work. As for motivation, it is increased among bank employees. These employees have greater expectations that their work produce results since they believe in their interference in work results

O uso da representação cartográfica e a cartofobia: analisando a prática e a formação inicial docente na Geografia do ensino público em Teresina-PI

This word has objective to analyzer the relevance of the use of the cartographic representations, in the constructions of the geographical knowledge, during the process of the teaching-learning in the classes of the Geographic of the High School, drawing liam with the formation docent of the regulars courses of teacher training in the regular courses of Degree in Geography. Delimit is the area of empiric search to College State Zacarias de Goes (CEZG) Liceu Piauiense, and to regulars courses of Degree in Geography of the University Federal of the Piauí (UFPI) and University State of the Piauí (UESPI), educational institutions of the public network, located in the city of the Teresina Piauí. Expression of the problematic searched is gaps to been demystified on the vision cartofógica, when has reference to use of the cartographic representations, in the practice, and the initial formation docent in the Geography. To analyze the dynamics of the use of the cartographic resources, tried demystify the Cartography while of the space during the teaching of discipline Geography. So, the lyam with the initial formation in the begree search understand the impasses of construction to academic know and the possibilities of the didactic transposition to the restructure of the know scholar to teacher who works in the Geography, trying to make the teaching of this discipline more interesting and value

Escolha profissional: uma questão de identidade

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A COAGRO e seu processo de territorialização no sudoeste do Paraná

Pós-graduação em Geografia - FCT

Análise do estado de saúde bucal de adultos trabalhadores: assistência/atenção odontológica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

A ocorrência de policentralidade em Teresina-PI: formação de um subcentro urbano na região Sudeste

Pós-graduação em Geografia - IGCE

A ausência de nacionalidade como fator de risco à condição do cidadão estrangeiro: a questão jurídico-social dos apátridas como uma nova construção do pensamento jurídico internacional

Pós-graduação em Direito - FCHS