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Dissertations / Theses on the topic 'Amortizator'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Muñoz, Jugo Cynthia Mariela. "Análisis amortizado." Universidad Peruana de Ciencias Aplicadas - UPC, 2007. http://hdl.handle.net/10757/272790.

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2

Olsson, Kimberly. "How Have the Amortization Requirements Affected Housing Prices in Stockholm?" Thesis, KTH, Fastigheter och byggande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-254822.

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The aim of this study was to investigate how the amortization requirements of 2016 and 2018 haveaffected the housing prices in Stockholm county, using an event-study approach and a regressionanalysis. Furthermore, the paper studies how the regulations have affected single-family housescompared to tenant-owned apartments, if the effect was different for tenant-owned apartments ofdifferent sizes and if existing housing compared to newly produced housing were affected differently.The reasoning behind the introduction of amortization requirements was to regulate and decreasegrowing household indeb

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3

Pettersson, Anton, and Erika Pagacz. "Does an amortization requirement affect household indebtedness? : A study of Sweden and Finland." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44363.

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The level of indebtedness in Sweden has been rising substantially and is well above thelevels prevalent in other countries. Consequently, the government introduced anamortization requirement in 2016, which was further strengthened in 2018, in order tolower the risk that a high level of debt might constitute for both households as well asfor the economy. We analyse whether mortgage repayment has an effect on the level ofindebtedness and we contribute to the present studies by investigating the effect of anamortization requirement by predicting long term consequences. In order to answer ourresea

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4

Cruz, Jessica. "Accounting for Goodwill: The Effectiveness of Amortization and Impairments Before and After ASC 350." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2023.

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Prior to the implementation of FAS 142 in 2002, goodwill was amortized annually. Now, companies with goodwill on their books must test it annually for impairment. This paper examines the effectiveness of goodwill amortization and impairment of goodwill both before and after the adoption of FAS 142 by analyzing their effect on abnormal stock returns. My results regarding the effect of goodwill amortization on stock returns are inconsistent, suggesting that goodwill amortization is not useful in determining the value of a company. My results also suggest that the stock market anticipates goodwil

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5

Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева та Tetiana Anatoliivna Vasylieva. "Финансовый механизм учета амортизации в инвестиционных расчетах". Thesis, Сумский государственный университет, 2001. http://essuir.sumdu.edu.ua/handle/123456789/59979.

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В связи с необходимостью усовершенствования финансового механизма регулирования эффективности инвестиционных вложений все больший интерес представляет рассмотрение подходов к учету амортизационных отчислений в финансово-экономических расчетах.

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6

Žahourková, Michaela. "Ocenění podniku Falco - Profistav s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-118067.

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The aim of this paper is to find a market value of Falco - Profistav s.r.o as of 1st January 2010. The outcome of the paper should serve as a supportive material for to the company owners for decisions about future of the company. Financial analysis, Strategic analysis, Analysis and prognosis of value generators and Valuation are integral parts of the paper. As a result of analyses, infinite life of company can not be reasonably expected. Therefore, for valuation, liquidation value and amortization value methods were selected.

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7

Hjalmarsson, Andreas, and Åberg Jens. "The Association Between Goodwill Costs and Share Prices : A comparison between the amortization regime and the impairment regime in a Swedish setting." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44035.

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Background: Goodwill activity has been very high in Sweden in recent years. Goodwill is regulated by IFRS 3, which came into effect in 2004. Instead of amortizing the asset over a specific number of years, goodwill should be tested for impairment every year. This change has received criticism due to its introduction of estimation of fair values and the possibility it gives managers to act discretionary, which has made it more difficult for investors to trust the financial information of the firm. Purpose: The purpose of the thesis is to examine the effects the switch from the amortization regi

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8

Claesson, Tintin, and Eklöf Veronica Ehrström. "The Swedish Housing Market: An Analysis of Contributing Factors on the Sales Price : With Discussion on the Amortization Requirement’s Effects." Thesis, KTH, Matematisk statistik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-229736.

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The purpose of this report was to find the impact of different factors on the sales price of one bedroom apartments in Stockholm. Further, an analysis follows discussing the repercussions that the amortization requirement has had on the sales price. The stated problem have been highly discussed, as many depend on the housing market. To regulate the housing market in Sweden the Swedish government, together with Finansinspektionen, has chosen to introduce an amortization requirement. This means that every new loan taker has agreed to amortize 1 or to 2 percent of the total loan. The method for a

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9

Скорба, Олег Анатолійович, Олег Анатольевич Скорба та Oleg Anatoliiovych Skorba. "Деякі методологічні аспекти щодо визначення сутності амортизації та зносу основних засобів". Thesis, Наука і студія, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63114.

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Дослідження теоретичних положень і практичних аспектів організації обліку основних засобів, дозволили встановити ряд нерозв’язаних проблем, які гальмують процес управління виробництвом і зменшують ефективність експлуатації основних засобів, а саме: відсутність порядку і методики обліку морального зносу в нормах амортизації, нарахування амортизації основних засобів, що знаходяться на консервації, правильність визначення оптимального амортизаційного періоду, вибір найкращого методу нарахування амортизації, облік формування джерел фінансування капітальних вкладень тощо.

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10

Cunha, Tiago Miguel Vieira da. "Imparidade versus amortização do goodwill." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/11044.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A partir de 2005, as sociedades com valores cotados nos mercados regulamentados da UE passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS/IFRS adotadas pela UE, designadamente a IFRS 3 - Concentrações de Atividades Empresariais, de acordo com o qual o goodwill deixa de ser amortizado sistematicamente para estar sujeito apenas a testes anuais de perdas por imparidade. Este estudo tem por objetivo analisar o tratamento contabilístico do goodwill, na esfera das empresas cotadas na Euronext de Lisbo

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11

Gonçalves, Matheus Saccardo. "Análise do método de Gauss como substituto dos principais sistemas de amortização no estudo da ocorrência de anatocismo /." Bauru : [s.n.], 2010. http://hdl.handle.net/11449/92997.

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Orientador: Manoel Henrique Salgado<br>Banca: Jair Wagner de Souza Manfrinato<br>Banca: Antonio Roberto Balbo<br>Resumo: A evolução econômica brasileira, impulsionada pelo aumento da oferta de crédito no varejo, tem trazido algumas divergências entre o agente concessor e o tomador de empréstimos. Observa-se, atualmente, um movimento engajado por mutuários de financiamentos imobiliários, que questionaram, entre outras coisas, a cobrança de juros sob juros ou anatocismo, quando dos questionamentos legais sobre a liquidação de empréstimos por meio de parcelas periódicas. No julgamento da questão,

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12

Shovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.

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13

Скляр, Ірина Дмитрівна, Ирина Дмитриевна Скляр, Iryna Dmytrivna Skliar та А. А. Гвоздецька. "Амортизація як джерело фінансування капітальних вкладень". Thesis, Видавництво СумДУ, 2007. http://essuir.sumdu.edu.ua/handle/123456789/18954.

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14

Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." Thesis, The University of Sydney, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The

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15

Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." University of Sydney. Business and Economics, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The

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16

Båvall, Tobias, and Viktor Forsström. "Amorteringskravets initiala effekter på bostadsmarknaden." Thesis, Linköpings universitet, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-141200.

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I juni 2016 införde Finansinspektionen, i samtycke med regeringen, ett amorteringskrav för nya bolån med avsikten att minska de svenska hushållens skuldsättning. Syftet med uppsatsen är att analysera den effekt amorteringskravet har haft på bostadspriser inom den svenska marknaden för bostadsrätter. Detta har genomförts med en ekonometrisk modell, samt med stöd av nationalekonomisk teori och tidigare forskning. Studien har fokuserat på förändringen i bostadspriser för bostadsrätter i Sveriges tre största kommuner, Stockholm, Göteborg och Malmö. Resultatet visar på en statistiskt och ekonomiskt

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17

Gonçalves, Matheus Saccardo [UNESP]. "Análise do método de Gauss como substituto dos principais sistemas de amortização no estudo da ocorrência de anatocismo." Universidade Estadual Paulista (UNESP), 2010. http://hdl.handle.net/11449/92997.

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Made available in DSpace on 2014-06-11T19:26:16Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-11-30Bitstream added on 2014-06-13T20:15:02Z : No. of bitstreams: 1 goncalves_ms_me_bauru.pdf: 405367 bytes, checksum: 8db5acf933edafe2a5eee99467b1ab77 (MD5)<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)<br>A evolução econômica brasileira, impulsionada pelo aumento da oferta de crédito no varejo, tem trazido algumas divergências entre o agente concessor e o tomador de empréstimos. Observa-se, atualmente, um movimento engajado por mutuários de financiamentos imobiliá

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18

Eskilsson, Marika. "Is it profitable to amortize?" Thesis, KTH, Fastigheter och byggande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-152597.

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Nearly all individuals who purchase a property will have to get a mortgage, which raises the issue of repayment of the loan. Is it more profitable to get out of debt or can we make the money grow faster through alternative investments? The purpose of this paper is to examine whether there are incentives for individual households to refrain from amortize. In general, one can identify three reasons to amortize; the first is a general need to save, the second reason is to save specifically for retirement and the third reason is the household's assessment of the probability of large negative shock

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Louder, Talin. "Establishing a Kinetic Assessment of Reactive Strength." DigitalCommons@USU, 2017. https://digitalcommons.usu.edu/etd/6004.

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The reactive strength index (RSI) is the current “gold standard” assessment of reactive strength. Traditional measures of reactive strength, including the RSI, are not strength-based and are founded using untested theoretical assumptions. The purpose of this study was to develop two versions of a kinetic-based paradigm of reactive strength (New and AdjNew) and compare them against the Coefficient of Reactivity (CoR) and the RSI. Twenty one NCAA Division I basketball players and 59 young adults from the general population performed two reactive strength protocols: Progressive drop jumping and r

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Santos, Paulo Cesar Feracioli dos. "O ensino da matemática financeira no contexto do Instituto Federal de Educação, Ciência e Tecnologia do Triângulo Mineiro - Campus Paracatu." Universidade Federal de Goiás, 2013. http://repositorio.bc.ufg.br/tede/handle/tede/3125.

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Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2014-09-22T15:36:53Z No. of bitstreams: 2 Santos, Paulo Cesar Feracioli dos.pdf: 8026876 bytes, checksum: a4235dfae54e943fd27da2dceeb7eefe (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5)<br>Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2014-09-23T11:32:46Z (GMT) No. of bitstreams: 2 Santos, Paulo Cesar Feracioli dos.pdf: 8026876 bytes, checksum: a4235dfae54e943fd27da2dceeb7eefe (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5)<br>Made available in

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Скорба, О. А. "Методологічні аспекти обліку і аудиту амортизації основних засобів підприємства". Master's thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/49736.

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Сучасні напрями розвитку економіки України потребують від керівників підприємств поглибленого аналізу своєї фінансово-економічної діяльності, пошуку внутрішніх фінансових резервів, знань сучасної законодавчої бази та економічних процесів.

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Trpáková, Olga. "Ocenění obchodního podniku DUPI." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-4109.

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The aim of the diploma paper is to find out the objectified value of the DUPI company (to the date of the valuation). I tried to specify the future of the company by the means of financial analysis, strategic analysis, analysis and realistic prognoze of generators leading into complex financial plan. The presumption of limited lifetime supported the choice of amortization value as the main value method. After preliminary estimation of maximum presence period on the market and generating of net incomes it was possible to estimate the liquidation of the company in 2009 when amortization and obje

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Chandrasekhar, Santosh. "CONSTRUCTION OF EFFICIENT AUTHENTICATION SCHEMES USING TRAPDOOR HASH FUNCTIONS." UKnowledge, 2011. http://uknowledge.uky.edu/gradschool_diss/162.

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In large-scale distributed systems, where adversarial attacks can have widespread impact, authentication provides protection from threats involving impersonation of entities and tampering of data. Practical solutions to authentication problems in distributed systems must meet specific constraints of the target system, and provide a reasonable balance between security and cost. The goal of this dissertation is to address the problem of building practical and efficient authentication mechanisms to secure distributed applications. This dissertation presents techniques to construct efficient digit

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Шкодкіна, Юлія Михайлівна, Юлия Михайловна Шкодкина, Yuliia Mykhailivna Shkodkina та В. О. Кривозуб. "Податковий кодекс на шляху подолання розбіжностей у бухгалтерському та податковому обліку основних засобів". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/12489.

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Карпенко, Інна Володимирівна, Инна Владимировна Карпенко, Inna Volodymyrivna Karpenko та О. С. Буланда. "Амортизація основних засобів у контексті податкового кодексу України". Thesis, Видавництво СумДУ, 2012. http://essuir.sumdu.edu.ua/handle/123456789/27997.

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Обґрунтована амортизаційна політика підприємств є чи не найважливішою умовою ефективного оновлення та модернізації фізично й морально зношених засобів праці. На превеликий жаль, через недосконалий механізм нарахування амортизації, який застосовувався в Україні протягом липня 1997-го — березня 2010 р проблеми формування джерела коштів для своєчасного оновлення довгострокових активів не лише не були розв'язані, а й істотно загострилися. Втім, на данному етапі нарахування податкової амортизації кардинально зміниться. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/han

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Левченко, А. А. "Ефективність використання основних фондів на підприємстві". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70959.

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Мета роботи – проведення аналізу основних виробничих фондів на підприємстві Об'єкт дослідження – ТОВ “Сумінвестбуд”. Метод дослідження – аналіз, порівняння, табличний метод представлення даних і матеріалу. У першому розділі роботи досліджено теоретичні основи економічного аналізу,аналізуються сутність основних фондів, їх види та класифікація. У другому розділі роботи «Оцінка та аналіз основних фондів» розглянуто показники використання основних фондів, шляхи поліпшення їх використання . У третьому розділі роботи «Ефективність використання основних фондів" ТОВ “Сумінвестбуд” розглядаються

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Корбут, А. Б. "Облік та контроль операцій з основними засобами (на прикладі виробничого підрозділу «Дирекція залізничних перевезень з організації взаємодії портів та припортових станцій» регіональної філії Одеська залізниця)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Korbut.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку операцій з основними засобами, їх економічна сутність та класифікація, синтетичний та аналітичний облік таких операцій, а також проблемні питання операцій з основними засобами. Проаналізовано особливості обліку та контролю операцій з основними засобами на виробничому підрозділі «Дирекція залізничних перевезень з організації взаємодії портів та припортових станцій» регіональної філії Одеська залізниця, здійснений аналіз фінансово-господарської діял

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Båvner, Emilie, Emelie Melin, and Michael Sund. "Goodwill - att vara eller icke vara : En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-9727.

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<h2>Sammanfattning</h2><p><strong>Titel:</strong> Goodwill – att vara eller icke vara: En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag.</p><p><strong>Seminarium:</strong> 2010-06-03</p><p><strong>Institution:</strong> Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling</p><p><strong>Kurs:</strong> Kandidatuppsats i företagsekonomi, 15hp</p><p><strong>Författare:</strong> Emilie Båvner, Emelie Melin, Michael Sundh </p><p><strong>Handledare:</strong> Ulla Pettersson</p><p><strong>Examin

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Sahin, Evrim. "Evaluation Of The Financial Instruments Within The Conservation Activities." Master's thesis, METU, 2006. http://etd.lib.metu.edu.tr/upload/12607862/index.pdf.

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In Turkey, the immovable cultural properties are conserved by being listed either as single units or as conservation zones in accordance with relative laws and regulations. This legal registration restricts the development rights of these immovable estates. While the owner of the immovable looses the development and the productive rights over his estate, he is also undertaken the maintenance, repair and restoration responsibilities of the building. The purpose of this study is to analyze the achievements and the deficiencies of the financial aids supplied for maintenance, repair and restorati

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Nilsson, Bertil. "Bankers kreditgivning avseende privatpersoners fastighetsköp - effekter av striktare amorteringskrav." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-36517.

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Background: In recent years, the rise in prices of real estate and condominiums has been extraordinary. At the same time, household debt levels have increased worryingly. A high level of indebtedness in households makes them more vulnerable to fluctuations in the market and can affect their entire private economy. When the upswing is too strong there is an obvious risk of a residential bubble arising. Problem: If the bubble bursts and a fall in prices on real estate and condominiums occur, the entire real economy is affected negatively. A financial crisis particularly affects one of the most i

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Hörnell, Fredrik, and Melina Hafelt. "Responsiveness of Swedish housing prices to the 2018 amortization requirement : An investigation using a structural Vector autoregressive model to estimate the impact of macro prudential regulation on the Swedish housing market." Thesis, Södertörns högskola, Nationalekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35533.

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This thesis analyzed and estimated the impact of the March 1, 2018 loan to income amortization requirement on residential real estate prices in Sweden. A four variables vector autoregressive model (VAR) was used to study the relationships between residential real estate prices, GDP, real mortgage rate and consumer price index over a time period from 2005 to 2017. First, a structural vector autoregressive (SVAR) model was used to test how a structural innovation in the error term for real mortgage rate affected residential real estate prices. Secondly, an unconditional forecast from our reduced

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Costa, Rivelino Duarte. "Uma abordagem da matemÃtica financeira no ensino mÃdio para explicitar as metodologias do fundo de financiamento estudantil-FIES." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12649.

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nÃo hÃ<br>Este trabalho objetiva propor uma metodologia de aprendizagem dos cÃlculos presentes nas tabelas do Financiamento Estudantil (FIES), tendo como base a matemÃtica financeira, ministrada no ensino mÃdio. O trabalho se divide em seis partes: introduÃÃo, capitalizaÃÃo simples e composta, valor presente e valor futuro, amortizaÃÃo de emprÃstimos, tabelas do FIES e consideraÃÃes finais. Como preÃmbulo, incluÃmos o histÃrico do financiamento e a capitalizaÃÃo simples e composta. A proposta sugere ainda a compreensÃo dos conteÃdos da matemÃtica de forma interligada, tais como: juros simples

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OLIVEIRA, Marcus Vinicius Silva de. "Matem?tica Financeira e cidadania: uma proposta de trabalho sobre capitaliza??o e amortiza??o no ensino m?dio com o uso do Excel." Universidade Federal Rural do Rio de Janeiro, 2013. https://tede.ufrrj.br/jspui/handle/jspui/2315.

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Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-05-17T18:14:26Z No. of bitstreams: 1 2013 - Marcus Vinicius Silva de Oliveira.pdf: 4662898 bytes, checksum: aa288711b207b66ed5c2b8d76c26db6f (MD5)<br>Made available in DSpace on 2018-05-17T18:14:26Z (GMT). No. of bitstreams: 1 2013 - Marcus Vinicius Silva de Oliveira.pdf: 4662898 bytes, checksum: aa288711b207b66ed5c2b8d76c26db6f (MD5) Previous issue date: 2013-09-30<br>CAPES<br>This paper seeks to highlight the importance of teaching financial mathematics, capitalization and amortization in high school. For this we admitted him to

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Rodrigues, Filipe Martim Abreu. "Imparidades v.s. amortização do Goodwill : estudo de caso Air Liquide." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21050.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O goodwill é um tema que tem gerado bastante discussão na literatura. Enquanto que alguns autores defendem o atual método da imparidade, outros acham que este método não fornece informação relevante para os utilizadores das demostrações financeiras. Neste sentido, a UE emitiu a Diretiva 2013/34/UE que recomenda às empresas que adotem o método da amortização no que respeita à contabilização subsequente do goodwill. A Air Liquide aplica o método da imparidade no cálculo do seu goodwill. Este estudo tem como o objetivo estudar o im

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Бурлакова, Ірина Михайлівна, Ирина Михайловна Бурлакова, Iryna Mykhailivna Burlakova та Т. С. Толок. "Амортизація як метод стимулювання економічного розвитку". Thesis, Сумський державний університет, 2017. http://essuir.sumdu.edu.ua/handle/123456789/64259.

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Амортизація – процес поступового перенесення вартості основних засобів на готову продукцію. Амортизаційні відрахування дозволяють підприємцям накопичувати кошти для модернізації, ремонту чи повної заміни основних фондів. Частина прибутку, яку фірма витрачає на дані відрахування не оподатковується, що позитивно впливає на ведення бізнесу.

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Káňová, Monika. "Zásada opatrnosti v účetnictví a v daních." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124950.

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The thesis is focuses on the principle of prudence. Describes in detail the tax and accounting point of view of its instruments. The first chapter is devoted to generally accepted accounting principles and their description. Other chapters have directly target specific tools. At the end of each chapter, which is devoted to the tools of the precautionary principle, are indicative examples.

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Nylén, Andreas, and Gustav Persson. "Avskrivningsmetod – ett icke-val? : En studie om svenska börsnoterade företags val av avskrivningsmetod." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131961.

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Bakgrund: IASB publicerade 2014 ett klargörande rörande vilka avskrivningsmetoder som tillåts. Det träder i kraft först 2016, men publiceringen gav upphov till en förnyad diskussion rörande de avskrivningsmetoder som är tillåtna enligt IFRS. I Sverige anses linjär avskrivningsmetod vara den mest tillämpade, men kunskapen om faktisk tillämpning är bristfällig. Syfte: Syftet med studien var att undersöka vilka avskrivningsmetoder svenska börsnoterade företag använder för deras materiella och immateriella anläggningstillgångar. Vi ville se om det fanns en dominerande avskrivningsmetod. Samt under

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Ek, Henrik, and Sofia Fjelkestam. "Skärpta krav på amortering och effekterna på Stockholms bostadsmarknad." Thesis, KTH, Fastigheter och byggande, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-231809.

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Hushållens skulder har under det senaste decenniet ökat fortare än vad hushållens inkomster gjort vilket inneburit en stigande skuldkvot. En alltför hög skuldkvot innebär en stor risk för enskilda hushåll och banker men också för den makroekonomiska utvecklingen och den finansiella stabiliteten. Därför införde Finansinspektionen 1 mars 2018 ett skärpt amorteringskrav som innebär ett ökat krav på amortering vid nya bolån för hushåll med höga skuldkvoter.Syftet med detta arbete är att analysera det skärpta amorteringskravet och hur det kommer att påverka bostadsmarknaden i Stockholm. Detta har g

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Jícha, Jan. "Ocenění podniku Bresson a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16416.

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The aim of the diploma thesis is to find out (estimate) the value of the firm BRESSON a.s. to 1. 1. 2009. The first part talk about financial analysis, which appreciate financial health of the company. The second part of the thesis deal with the strategical analysis. It`s result is forecast of sales revenues of this company. The next part analyzes and predicts generators of value and financial plan. The final evaluation of enterprise is inducted in the last part of the thesis. For evaluation was used method of and orientation method of market comparison.

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Perník, Jakub. "Právo v pojišťovnictví a dopady nového Občanského zákoníku na pojistné produkty." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-116263.

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The thesis is mainly focused on the effects of the new Civil Code on insurance products and insurance industry as a whole. The emphasis is on change and impacts for insurance companies and their clients in liquidation of damages to property and damages to health from liability insurance of the vehicle and changes during interruption of insurance. One chapter is devoted to gender equality when calculating insurance premiums, which will take effect from 21.12.2012. This equality is based on the European Court of Justice and for the insurance market have a significant impact. At the end of the th

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41

Niklasson, Beatrice, and Linnéa Nordin. "Effects of higher capital costs in local housing markets: Study in Täby, Upplands-Bro and Upplands Väsby municipality." Thesis, KTH, Fastigheter och byggande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191231.

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This bachelor thesis aims to study the relationship between higher capital costs and the households' ability to repay their loans as well as how this affects the housing market. The work studies three areas in three different municipalities in the Stockholm region. The limitations for this report were that it primarily focused on areas that have relatively new housing developments where the interest rate was the sole alternating variable. Today, the interest rates for housing loans are very low which has resulted in that Swedish people has record breaking high leverages. Recently, a new amorti

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Burman, Simon, and Gabriel Demirel. "A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?" Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52822.

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Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. Therefore, a study to bring a com

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Souza, Herbert José Cavalcanti de. "Matemática Financeira: uma aplicação direta no cotidiano." Universidade Federal da Paraíba, 2013. http://tede.biblioteca.ufpb.br:8080/handle/tede/7547.

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Submitted by Viviane Lima da Cunha (viviane@biblioteca.ufpb.br) on 2015-11-04T12:26:04Z No. of bitstreams: 1 arquivototal.pdf: 1817584 bytes, checksum: 1fc2338fcfbcb84a97b2aa64265456fa (MD5)<br>Approved for entry into archive by Viviane Lima da Cunha (viviane@biblioteca.ufpb.br) on 2015-11-04T14:32:14Z (GMT) No. of bitstreams: 1 arquivototal.pdf: 1817584 bytes, checksum: 1fc2338fcfbcb84a97b2aa64265456fa (MD5)<br>Made available in DSpace on 2015-11-04T14:32:14Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1817584 bytes, checksum: 1fc2338fcfbcb84a97b2aa64265456fa (MD5) Previous issue dat

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Allingmon, Dennis, and Julia Larsson. "Amorteringskraven och vinstskatt : Orsaker till inlåsning och minskad rörlighet påbostadsmarknaden." Thesis, KTH, Fastigheter och byggande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-258213.

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Vår uppsats syftar till att undersöka hur kapitalvinstbeskattningen på fastigheter och amorteringskraven på de lån som tas påverkar rörligheten på bostadsmarknaden idag. Vi kunde se att ämnet ofta är med i debatt men att det ändå inte utförts mycket studier i Sverige men det visade sig finnas studier som gjorts i USA. Vi har i vår studie på ett liknande sett valt att studera hur amorteringskravens införande påverkat bostadspriserna och hushållens utgifter genom att vi jämfört statistik, innan respektive efter dessa regleringars införande. Vi har valt att fokusera på enskilda fall då vi selekti

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45

Castanheiro, Antonio Claudio Lima. "A Lei 11.638/2007 e a Harmonização de Práticas Contábeis em Empresas Multinacionais: Um Estudo de Caso sobre a Vale." Universidade do Estado do Rio de Janeiro, 2009. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6231.

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O mundo transforma-se constantemente, assim como tudo o que nele está inserido. A evolução da economia possibilitou uma maior integração do mercado financeiro, tornando o ambiente de negócios único e global. É cada vez mais comum o ingresso de recursos estrangeiros nos mercados de capitais nacionais, bem como fusões e aquisições entre companhias de países distintos e com características próprias. Essas empresas, por sua vez, esforçam-se em adotar normas que atendam aos stakeholders, sem perder a obrigatoriedade de apresentar suas demonstrações contábeis em conformidade com as características d

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46

Rašková, Tereza. "Možné způsoby financování pořízení dlouhodobého majetku v rámci stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240386.

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Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to

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47

Skoglöv, Suzanne, and Anna Edlund. "Nya avskrivningsregler i IFRS - ger komponentavskrivning en mer rättvisande bild av periodisering av kostnader?" Thesis, University of Gävle, Department of Business Administration and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-71.

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<p>Syfte: Huvudsyftet med denna uppsats är att utröna om komponentavskrivning ger en mer rättvisande bild av periodisering av kostnader.</p><p>För att uppfylla huvudsyftet har vi fyra delsyften, det första är att redogöra för vad regelverket och experterna anser om ämnet. Det andra är att undersöka om komponentavskrivning uppfyller de kvalitativa kriterierna genom en bättre kvalitet på redovisningen. Det tredje är att illustrera de för- och nackdelar som finns i och med komponentavskrivning. Det fjärde vill belysa hur det kommer sig att vissa företag väljer att tillämpa anskaffningsvärdemetode

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48

Mabrouk, Nizar, and Soumia Mehnaoui. "Amorteringskravet : Dess påverkan på bostadspriser och hushållens skuldsättning." Thesis, KTH, Fastigheter och byggande, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-239742.

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Amorteringskravet infördes den första juni 2016 som en åtgärd för att dämpa den oavbrutet ökande skuldsättningen i Sveriges hushåll. Hushållens höga skuldsättning har varit mycket omtalad de senaste åren och lett till diskussioner om huruvida den innebär risk för den makroekonomiska och finansiella stabiliteten. Banker, myndigheter och högskolor verksamma inom bostadsmarknaden har varit både positiva och skeptiska till amorteringskravet som åtgärd för att minska hushållens skuldsättning och menar att konsekvenserna på bostadsmarknaden kan vara både positiva och negativa. Med denna bakgrund är

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Björne, Christoffer, and Erik Enander. "Det är aldrig för tidigt att bostadsspara : En studie över sparandet inför inträdelsen på bostadsmarknaden." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27834.

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Syfte: Syftet med studien är att analysera yngre vuxna i Stockholms sparbeteende inför inträdelsen på bostadsmarknaden utifrån livscykelhyoptesen. Teori: Den främsta teoritillämpningen för studien är livscykelhypotes om människans generella och rationella sparbeteende. Även Maslows behovshierarki behandlas då den angriper det social- psykologiska perspektivet angående behovet av att ha en bostad och Behavioral Finance angriper andra yttre faktorer som kan påverka huruvida en människa sparar eller inte. Metod: Studiens metodansats består av en metodkombination, detta innefattar en enkätun

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50

Фесенко, Є. І. "Організаційно-методичні основи обліку, аналізу і аудиту нематеріальних активів". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81745.

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У роботі досліджено нормативно-правове забезпечення обліку, аналізу та аудиту нематеріальних активів. Розроблено рекомендації щодо їх удосконалення. Основною метою цього дослідження є вивчення теоретичних та практичних аспектів особливостей організації та методики аудиту нематеріальних активів підприємства.<br>The master’s thesis focuses the regulatory and legal support of accounting, analysis and audit of intangible assets. Recommendations for their improvement have been developed. The main purpose of this study is to study the theoretical and practical aspects of the organization an

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