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MacDonald, Laura Darlene. "Innovation in management accounting systems, a dual core analysis." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0002/NQ42957.pdf.
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Pereira, Bruno Miguel Ferreira. "Accounting for viscous fingering in relative permeability estimation of special core analysis measurements." Thesis, Heriot-Watt University, 2017. http://hdl.handle.net/10399/3374.
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Relative permeability (kr) is a critical input data for any calculation involving multiphase flow in petroleum reservoirs. Normally, kr curves are obtained by performing coreflood experiments as part of SCAL measurements or EOR studies. The results of the experiments are then used to obtain kr values often by either analytical models (e.g. JBN) or history matching techniques. Most of these models are based on the Buckley-Leverett displacement theory and are not applicable to unstable displacements. Therefore, using these models to describe a core flood experiment involving viscous fingering will result in potentially large errors in the estimation of kr curves. This study focused on the estimation of relative permeability curves for unstable experiments, more specifically in unfavourable mobility corefloods with a tendency to develop viscous fingering. Refined 2D coreflood simulations were used to evaluate the effect of viscous fingering in kr estimation methods. The simulations were performed as immiscible corefloods in homogeneous cores using a Black-oil model in a commercial simulator. The first part of this study, describes the methodology used to generate viscous fingering in numerical corefloods. Instability triggering methods were used with high resolution simulation to generate the viscous fingering. This methodology was then used to generate different numerical experiments with viscous fingering formation. In the second part, the currently widely used oil industry approaches for relative permeability estimation (1D history matching and JBN method) were evaluated for cases with unfavourable mobility. The errors were quantified in order to understand the effect of fingering on these methods and the amount of error one can incur when using them for these cases. In the latter part of the thesis, two novel methods are proposed for estimating relative permeabilities for unfavourable mobility coreflood experiments, namely viscous fingering. These methods are based on the proposed model called 'stable equivalent model'. This model proposes a correction to the velocity of the fluids in a coreflood affected by viscous fingering, allowing to account for viscous fingering in relative permeability estimation. The model is used to modify the JBN method and 1D history matching, allowing these methods to tackle viscous instability. The integrity of these techniques was validated against published experimental data and numerical data.
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Chen, Yu-Fen. "Computer competencies forecast for junior college accounting graduates in Taiwan /." free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9962508.
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Jones, Gregory Evan. "The link between emotional intelligence and graduate qualities implications for accounting education /." Access electronically, 2008. http://ro.uow.edu.au/theses/113.
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Сокол, Р. О. "Інформаційна система аналізу розміщення телекомунікаційного обладнання." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/72259.
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Була досягнута основна мета, а саме розроблена веб-орієнтована інформаційна система, графічний інтерфейс якої дозволяє автоматизувати аналіз розміщення телекомунікаційного обладнання.
Система дозволяє зручно перевірити працездатність обладнання та сформувати звіт. Систему реалізовано у формі веб-додатку з використанням мови програмування JavaScript.
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Botros, Miriam, and Simriti Kaushik. "Outsourcing av ekonomifunktionen : Hur outsourcar små företag sin ekonomifunktion." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27599.
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Syftet med denna studie är att få en bredare förståelse kring hur små företag outsourcar sin ekonomifunktion samt anledningarna till val av outsourcing av delar eller hela ekonomifunktionen. Vidare ska studien belysa hur små företag behåller styrningen över ekonomifunktionen när den outsourcas. Det är en kvalitativ studie som utgår ifrån semistrukturerade intervjuer med nio små företag som outsourcar sin ekonomifunktion till en extern part. För att styrka undersökningen och få ett perspektiv från den externa parten har även två intervjuer på en redovisningsbyrå och på en bokföringsbyrå utförts, eftersom de erbjuder tjänster inom ekonomifunktionen. I studien har teorier och tidigare studier använts för att besvara problemformuleringen och syftet. Denna studie visar att alla små företag använder sig av en splittrad outsourcing istället för en integrerad outsourcing vid outsourcing av sin ekonomifunktion. Orsaken till detta är små företag har möjligheten att utföra vissa delar av ekonomifunktionen internt. Vidare visade studien att alla små företag oftast outsourcar sin årsredovisning och bokslut eftersom dessa delar anses vara är mer komplicerade än den de övriga. Därmed anses brist på kunskap vara den främsta orsaken till att små företag outsourcar sin ekonomifunktion. Behovet av kompetens och expertiskunskap förknippas med kostnadsfrågan. Eftersom företagen anser att det är billigare att köpa tjänsten än att anställa intern personal som har kompetens. Outsourcing av ekonomifunktion ger därmed små företagen möjligheten att fokusera på sin kärnkompetens. Studien visade också att små företag använder sig av ett förtroendebaserat eller marknadsbaserat styrningsmönster vid outsourcing för att behålla styrningen över ekonomifunktionen. Eftersom styrningsförmågan kan förloras eftersom företagen överlämnar all information till den externa parten då det fortsatta arbetet sker externt. Företagen anser dock att man kan behålla någorlunda styrning genom regelbunden kontakt och egna rutiner.Purpose: The aim of this study is to gain a broader understanding of how small enterprises outsource their accounting function and the reasons behind the choice of outsourcing parts of or the entire accounting function. Furthermore the study will shed light on how small enterprises retain control over the accounting function when it is outsourced. Method: A qualitative study based on semi-structured interviews with nine small enterprises that outsource parts of or all of the accounting functions. In order to strengthen the results of the study two interviews in two different accounting firms have been conducted. Theories and data from previous studies have been used in this study to answer the research question and the purpose. Conclusion: This study shows that all small enterprises make use of a fragmented outsourcing instead of an integrated outsourcing, when outsourcing their accounting function. The reason for this is the small enterprises have the ability to perform certain parts of the accounting function internally. Furthermore the study showed that all small enterprises often outsource their annual report and accounts as these parts are considered to be more complex than the others. Therefore is lack of knowledge the main reason that small enterprises outsource their accounting function. The need for competence and expertise knowledge is associated with the cost issue. Since companies believe that it is cheaper to buy the service than having internal staff that have expertise. Outsourcing the accounting function thus provide small enterprises the opportunity to focus on their core competencies. The study also showed that small enterprises make use of a trust-based or market-based control pattern to retain control over the accounting function. Because it is difficult for the enterprises to retain control over the accounting function they have chosen to outsource because the information is transmitted to the external party since the continued work is done externally. The companies do however reckon to maintain a fairly good amount of control through regular contact and own routines.
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Källås, Stefan, and Sarah Bouvin. "Outsourcing av Redovisningsfunktionen." Thesis, University of Gävle, University of Gävle, Ämnesavdelningen för företagsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-6327.
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Syfte: Syftet med detta examensarbete är att genom en jämförelse mellan det köpande och det säljande företaget belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrikt.
Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod och ett hermeneutisk synsätt. Detta eftersom vi har gjort några intervjuer och inga data har samlats in som kan göras mätbara. Vår intervjumetod var ostrukturerad då de intervjuade fick chansen att styra hur intervjuerna artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga. Då syftet med examensarbetet gick ut på att belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrik.
Resultat & Slutsats: Under uppsatsens gång har vi kommit fram till att vi anser att företag borde outsourca sin redovisningsfunktion, då företag ska göra det de är bäst på. Kunskapen hos de säljande företagen är vad som gör outsourcingen framgångsrik. Med andra ord ska man lägga ner all sin tid och kraft på sin kärnverksamhet. I och med detta blir man ett konkurrenskraftigare företag, vilket leder till att fler marknadsandelar tas på marknaden.
Förslag till fortsatt forskning: Våra rekommendationer för fortsatta studier är att det skulle vara intressant att göra en jämförelse mellan större och mindre företag. Att se vilka för- och nackdelar som då dyker upp. Vilka för- och nackdelar ser de större företagen med att outsourca fullständigt eller partiellt?
Uppsatsens bidrag: Denna uppsats ska ge en större förståelse för företags kärnverksamhet och dess betydelse för företaget. En förståelse ska uppnås för varför företag väljer att outsourca sin redovisningsfunktion.
Aim: The aim with this essay is to make a comparison between the buying company and the selling company. When we have done this, we will illustrate the factors that can contribute that outsourcing by the companies accounting will be successful.
Method: In this paper we have used a qualitative method of research with a hermeneutic approch. This because we have done interviews and no measurable data has been collected. Our method of interview was unstructured, this because the people that we interviewed should have a change to influence the interview. A research can have different purpose, we used the describing and the understandable methods.
Result & conclusions: We have found that companies should use outsourcing, because they shall do what they are suppose to do. It is the knowledge in the selling companies that make the outsourcing succesful. With other words, companies shall put all their energy and time in their core activity. In this way, companies will be very competitive and they will make more market shares.
Suggestions for future research: Our suggestions for future research are to make a comparison between bigger and smaller companies. To see which advantages and disadvantages that will appear.
Contribution of the thesis: This essay will give a bigger understanding for the company’s core activity, and an understanding shall accomplish why companies choose to outsource their accounting.
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Sundqvist, Alexander, and Tony Blom. "Avskaffandet av revisionsplikten, : Ur revisorns perspektiv." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-8282.
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Bakgrund och problem: Den 1 november 2010 avskaffades revisionsplikten för små bolag i Sverige vilket innebar att ca 70 % av alla aktiebolag i Sverige inte längre var tvingade till revision. Detta påverkade revisionsbolagens förutsättningar och vi frågar oss hur de har tagit sig an den nya marknaden där en stor del av deras kundstock inte längre är tvingade att revideras. Vi har kommit fram till dessa frågeställningar: Hur har slopandet av revisionsplikten påverkat och förändrat de små revisionsbolagens arbetssätt? Hur förbereder de sig för ett eventuellt förändrat gränsvärde? Syfte: Syftet med vårt arbete är att utifrån revisorns perspektiv belysa vilka förändringar den avskaffade revisionsplikten för små aktiebolag har medfört för de små revisionsbyråerna. Vi vill också belysa hur revisorns roll kan komma att förändras i framtiden om Sverige väljer EU:s maximal tröskelvärde för att slippa revisionsplikt eller att gränsvärdet förändras på annat sätt. Metod: Arbetet är skrivet utifrån en kvalitativ ansats, primärdata har samlats in i form av semistrukturerade intervjuer med grund i en öppen intervjumall. Detta har sedan tolkats utifrån sekundär data i form av vetenskaplig litteratur. Resultat och slutsats: Studiens slutsats visar att revisionsbolagen har genomfört ganska omfattande förändringar för att möta lagändringen. Tappet i form av revisionsuppdrag har kompenserats med att de har tagit in fler redovisningsuppdrag eller börjat erbjuda redovisning som en ny tjänst. Revisionsbolagen tror att det bara är en tidsfråga innan gränsvärdet höjs, de gör ändå inget för att förbereda sig då de anser att påverkan på bolaget kommer bli mindre än vid tidigare lagändring. Detta för att ägarstrukturen i större bolag är annorlunda och en oberoende granskning är mer motiverat i dessa bolag.Background and problem: On November 1, 2010 the audit requirement was abolished for small companies in Sweden which meant that about 70% of all companies in Sweden were no longer forced to audit. This affected the audit firms prerequisites and we ask ourselves how they have tackled the new market where a large part of their customer base is no longer forced to be audited. We have come up with these questions: How has the removal of mandatory auditing changed the small audit firms ways of working? How do they prepare themselves for a possible change in limit? Purpose: The purpose of our thesis is to highlight the changes that abolishment of the audit requirement for small companies has led to for small accounting firms from an auditor's perspective. We also want to highlight how the auditor's role may change in the future if Sweden closes up to EU:s maximum threshold to avoid audit duties or the limit otherwise changes. Method: The work is written from a qualitative approach, primary data were collected through semi-structured interviews with basis in an open interview template. This has since been interpreted on the basis of secondary data in the form of scientific literature. Results and Conclusion: The study's conclusion indicates that accounting firms have conducted fairly extensive changes to meet legislative change. The drop in the form of audit services is offset by more assignments or started offering accounting as a new service. Audit companies believe that it is only a matter of time before the limit is raised, they don ́t prepare themselves cause they consider the impact on the company will be less than in previous legislative change. This is due to ownership structure of major companies are different and independent verification is more justified in these companies.
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Martins, Vinicius Aversari. "Contribuição à avaliação do goodwill: depósitos estáveis, um ativo intangível." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08032004-170157/.
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O presente trabalho tem como objetivo principal demonstrar que parcela da base de depositantes de instituições financeiras que se utilizam de depósitos (a prazo e a vista) como fonte de financiamento das suas atividades, identificada pelos depósitos estáveis, representa um ativo intangível da instituição depositária. Esse ativo intangível decorrente dos depósitos estáveis, quando passível de identificação específica, explica parte do goodwill da instituição depositária, pelo fato do goodwill ser um ativo residual dependente principalmente da avaliação da empresa como um todo. Sendo o valor do goodwill determinado pela diferença entre o fair value da entidade como um todo, como um ativo único em continuidade, e a soma algébrica dos fair values dos ativos líquidos identificáveis dessa entidade, à medida que novos ativos antes não contabilizados são identificados, está-se explicado a natureza do goodwill, assim como está-se auxiliando na sua atribuição de valor. Portanto a identificação de mais um ativo intangível das instituições financeiras implica na identificação de parcelas componentes do goodwill, que englobava esse ativo intangível antes da identificação do ativo intangível, assim como também implica na explicação econômica de parte do goodwill. Para que o objetivo pudesse ser alcançado, comparou-se as características econômicas e contábeis dos ativos, dos ativos intangíveis e do goodwill com as características econômicas e contábeis dos depósitos estáveis, chegando-se à conclusão de que tais depósitos representam um ativo intangível, identificável em separado e passível de registro contábil. O registro contábil desse ativo intangível nas demonstrações contábeis utilizadas para fins de publicação é atualmente possível somente quando a instituição depositária tiver sido objeto de compra por outra entidade. Caso isso não tenha ocorrido, alternativamente pode-se fazer uso do ativo intangível para fins de controle gerencial. O trabalho também apresenta um caso real de avaliação dos depósitos estáveis como forma de corroborar a possibilidade de identificação e avaliação do ativo intangível decorrente desses depósitos.The main objective of the present work is to demonstrate that a part of the depository base of financial institutions that make use of (time and demand) deposits as a source of funding for their activities, which is identified by stable deposits, represents an intangible asset of the depositary institution. When its specific identification is possible, this intangible asset, which results from the stable deposits, explains a part of the goodwill of the depositary institution, considering that goodwill is a residual asset that mainly depends on the valuation of the company as a whole. As the value of goodwill is determined by the difference between the fair value of the entity as a whole, that is, as a unique asset in a going concern, and the algebraic sum of the fair values of the entitys identifiable net assets, to the extent that new assets are identified, which were not recorded before, the nature of goodwill is explained and its value attribution is enhanced. Hence, the identification of another intangible asset in the financial institutions implies the identification of new parts of the goodwill, which incorporated this intangible asset before the identification of the intangible asset, as well as the explanation of the economic nature of goodwill. To achieve this goal, the economic and accounting characteristics of assets, intangible assets and goodwill were compared to the economic and accounting characteristics of the stable deposits, which led to the conclusion that those deposits represent an intangible asset, which can be identified separately and can be registered in the accounting records. The accounting record of this intangible asset in the financial statements, which are used for publication, is only possible nowadays when the depositary institution has been the target of a purchase by another entity. In case this has not happened, the intangible asset can alternatively be used for management control. The present work also presents a real case of stable deposit valuation, so as to corroborate the possibility of identification and valuation of intangibles resulting from the stable deposits.
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Greenlee, Diana Mae. "Accounting for subsistence variation among maize farmers in Ohio valley prehistory /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/6565.
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Hock, Kevin. "The Integrity Enforcer: Ensuring Program Data and Code Security." Miami University Honors Theses / OhioLINK, 2003. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1111148755.
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Schneider, Florian. "Accounting for Domain Names based on German Commercial Code (HGB) and IFRS." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-165895.
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The goal of this dissertation was to conduct an analysis of domain name accounting according to HGB and IFRS, based on generic, qualified and personal domain names and in consideration of the effect of the relationship to brands and websites as related assets on their recognition, measurement and presentation in the balance sheet. In this regard, the focus of interest lied in clarifying the differences and similarities in domain name accounting, between the rather creditor-oriented HGB and the more capital market-oriented IFRS, between the major types of domain names and between theory and practice.
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Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.
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This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones’ work and Schippers’ work. The firms’ managers should fulfil agency theory when they made reporting decisions, and they should act in the investors’ best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial Reporting Standards. The investors depended on the decision usefulness of the reports. The study used the data of 432 listed firms in 11 code law nations. The paired t test identified significant differences between reported and economic earnings to find earnings management attributes and between economic and restated earnings to find earnings management cases. The research found that managers seemed to manipulate discretionary accruals to misstate earnings and reduce the decision usefulness of reporting. The data came from published financial reports and databases. The firms represented 11 nations and 9 industries that excluded banking and insurance. Almost 17% of nations and industry segments reflected earnings management attributes. About 29% of firms restated at least one annual earnings, and 84% of the restatements appeared to offset manipulation. The research results should prompt social change for small investors where regulators would redress the manipulation using stronger investor protection laws to improve the reported earnings quality and its decision usefulness.
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Gonzalez, Dieguez David. "Genomic selection accounting for non-additive genetic effects in pig and corn crossbreeding schemes." Thesis, Toulouse, INPT, 2020. http://www.theses.fr/2020INPT0078.
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Cette thèse explore et développe des méthodes pour exploiter les effets génétiques de dominance ou/et d'épistasie sur des modèles de sélection génomique dans les schémas de sélection utilisant le croisement chez le porc et le maïs. Le Chapitre 2 a consisté à estimer et à exploiter la variance de dominance intra-race à travers des stratégies de planification des accouplements pour maximiser le progrès génétique global de l’âge à 100 kg (AGE), de l’épaisseur de lard dorsal (BD) et du poids moyen des porcelets par portée (APWL), dans une population porcine de race Landrace française. La maximisation de la valeur génétique totale au lieu de la seule partie additive dans la planification des accouplements a donné à la descendance un avantage moyen de -0,79 jour, -0,04 mm et 11,3 g pour AGE, BD et APWL, respectivement. En contrepartie, le gain génétique additif attendu a légèrement été réduit (1,8% pour AGE par exemple). Ces résultats indiquent que la planification des accouplements peut améliorer les performances des descendants sans compromettre considérablement le progrès génétique. Dans le Chapitre 3, l'efficacité de la planification des accouplements et de l’évaluation génomique, en tenant compte des effets additifs et de dominance, pour améliorer les performances des individus croisés (CB) a été étudiée par simulation dans un croisement à deux voies chez le porc. Les effets de l’utilisation de différentes sources d'informations dans l'évaluation génétique (uniquement des données de race pure (PB) ou des données PB et CB), de plusieurs valeurs d'héritabilité au sens étroit et large, et de plusieurs stratégies d’accouplement pour produire les animaux CB (accouplements au hasard, minimisant la consanguinité future ou maximisant la valeur génétique totale attendue des animaux CB) ont été évaluées. La sélection des animaux PB sur leurs performances en PB a donné un gain génétique de 0,2 écart-type génétique par génération pour le caractère « performance en croisement ». Ce gain a été doublé lorsque les animaux PB étaient sélectionnés sur leur performance en croisés. Les stratégies d’accouplement a entraîné une légère augmentation des performances des animaux CB. Lorsque la corrélation génétique entre les performances exprimées chez les animaux PB et CB est faible, la sélection des animaux PB pour leur performance en croisés en utilisant les informations CB est une stratégie plus efficace pour exploiter l'hétérosis et augmenter les performances des animaux CB au niveau commercial. Dans le Chapitre 4, la théorie des modèles d'évaluation génétique chez des hybrides à partir du croisement de lignées pures (comme pour le maïs) a été revue dans un contexte génomique. La covariance entre les hybrides due aux effets de substitution additifs, à la dominance et à l’épistasie a été dérivée analytiquement. En utilisant les marqueurs SNP, il est possible de décomposer l’aptitude spécifique à la combinaison (SCA) en dominance et épistasie intergroupes, et de décomposer les aptitudes générales à la combinaison (GCA) en effets additifs intra-lignée et une épistasie additive par additive intra-ligne. Un jeu de données publiques sur des hybrides Dent × Flint a été analysé. Le modèle proposé a été comparé à d'autres modèles génomiques en termes d'estimations des composantes de variance et de capacité prédictive, y compris un modèle supposant un effet commun des gènes des lignées pures. L'étude confirme que la majeure partie de la variabilité observée chez les hybrides est expliquée par la GCA et que les variances dues à la dominance et à l'épistasie sont moins importants et du même ordre de grandeur. Les modèles basés sur la définition d’effets différents (comme traditionnellement considérés chez le maïs), ou commun aux origines (comme considérés intra-race en sélection animale) ont abouti à des capacités prédictives similaires pour les hybridesThis thesis explores and develops methodology to exploit dominance or/and epistasis genetic effects on genomic selection models in pig and maize crossbreeding schemes. The Chapter 2 consisted of estimating and exploiting within-breed dominance variance through mate allocation strategies to maximize the overall genetic merit of the traits age at 100 Kg (AGE), backfat depth (BD) and average piglet weight per litter (APWL), in a French Landrace pig population. Maximizing total genetic values instead of breeding values in matings gave to the progeny an average advantage of 0.79 days, 0.04 mm, and 11.3 g for AGE, BD and APWL, respectively, but slightly reduced the expected additive genetic gain (e.g. 1.8 % for AGE). These results indicate that genomic mate allocation can improve the performance of the offspring without dramatically compromising the additive genetic gain. In Chapter 3, the effectiveness of mate allocation strategies and genomic evaluations, accounting for additive and dominance effects, to improve crossbred (CB) performance were investigated by simulation in a two-way pig crossbreeding scheme. Effects of the sources of information used in the genetic evaluation (only purebred (PB) data or PB and CB data), of several narrow and broad-sense heritability values, and of several options for mate allocation to produce the CB (mating at random, minimizing expected future inbreeding, or maximizing the expected total genetic value of crossbred animals) were evaluated. Selecting PB animals for PB performance yielded a genetic gain of 0.2 genetic standard deviations of the trait “CB performance” per generation, whereas selecting PB animals for CB performance doubled the genetic response. Mate allocation strategy resulted in a slight increase of the CB performance. When the genetic correlation between PB and CB is low, selecting PB animals for CB performance using CB information is a more efficient strategy to exploit heterosis and increase performance at the CB commercial level. In Chapter 4, the theory of hybrid genetic evaluation models from single-cross of pure lines (as in maize) was revisited in a genomic context. Covariance between hybrids due to additive substitution effects and dominance and epistatic deviations were analytically derived. Using SNP genotypes, it is possible to split specific combining ability (SCA) into dominance and across-groups epistasis, and to split general combining ability (GCA) into within-line additive effects and within-line additive by additive epistasis. A publicly available maize data set of Dent × Flint hybrids was analyzed. The proposed model was compared to other genomic models in terms of variance components estimation and predictive ability, including a model assuming a common effect of genes across origins. The study confirms that most variation in hybrids is accounted for by GCA, and that variances due to dominance and epistasis are small and have similar magnitudes. Models based on defining effects either differently (as it is traditionally done in maize) or identically across origins (as it is done in single breeds in livestock) resulted in similar predictive abilities for hybrids
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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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Detzen, Dominic. "Conceptual and historical underpinnings of accounting." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119374.
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Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nützliche Finanzinformationen, im konditional-normativen Sinne keine ausreichende Basis für die Entwicklung von Rechnungslegungsnormen ist. Der dritte Artikel fokussiert auf die regulatorische Entwicklung der Bewertung von Vermögenswerten in Deutschland und stellt regulatorische Änderungen sozioökonomischen und politischen Umweltfaktoren gegenüber. Der abschließende vierte Beitrag enthält eine historisch-kritische Analyse des der Rechnungslegung zugrunde liegenden Rechenschaftskonzepts, welches zur Zeit des Nationalsozialismus an einer deutschen Hochschule untersucht wird. Dabei werden insbesondere die Grenzen von Rechnungsanforderungen analysiert und dargelegtThis cumulative dissertation covers the conceptual foundations and historical evolution of various aspects in accounting. The first article discusses the conceptual framework of the U.S. standard setter FASB and shows that the evolution of the U.S. GAAP conceptual framework in the 1970s and 1980s was considerably influenced by economic factors. The second manuscript employs a conditional-normative approach to analyze the 2010 joint conceptual framework of the international and the U.S. standard setter, in particular the qualitative characteristics of useful financial information. The paper shows that the qualitative characteristics are not a sufficient basis for developing accounting standards. The third article focuses on the regulatory history of asset valuation in Germany and explains regulatory changes by socio-economic and political events. The fourth and final article contains a historical-critical analysis of the concept of accountability, which forms the basis of accounting. The article analyzes accountability at a German university during the Nazi regime and illustrates the limits of the concept
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Bardien, Mariam. "Knowledge in Accounting: Using a threshold concept lens to identify knowledge of financial instruments in an Accounting course, as experienced by students at a South African university." Master's thesis, Faculty of Humanities, 2020. http://hdl.handle.net/11427/32200.
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This qualitative research aims to identify the threshold concepts in financial instruments using Meyer and Land's Threshold Concept Framework (2005) and applies the dimension of Semantics and Legitimation Code Theory (Maton, 2014) to analyse whether semantic gravity and semantic density are stronger or weaker in the threshold concepts. The analysis points to five threshold concepts in the financial instruments module. It further aims to explore whether African, Coloured and Indian students' exposure to these threshold concepts results in troublesome knowledge and/or transformation in understanding and thinking in a second-year Accounting course at a South African university. Triangulation is used to confirm the authenticity and consistency of the data emerging from the identification of the threshold concepts. Using Semantics, this research illustrates that the five threshold concepts possess weaker semantic gravity due to the abstract nature of the threshold concepts and stronger semantic density is present due to the complex and dense terminology inherent in financial instruments. Evidence from a general survey, interviews and summative assessments conducted with students registered for an Accounting course shows that exposure to the threshold concepts resulted in troublesome knowledge and/or transformed understanding. Identifying the threshold concepts could make specialised Accounting knowledge more explicit to students and exploring the knowledge experienced as troublesome and the transformed understanding experienced provides room for debate around pedagogy and curriculum reform.
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Beets, S. Douglas. "Effectiveness of the complaint-based enforcement system of the AICPA Code of Professional Ethics." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/82900.
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The American Institute of Certified Public Accountants (AICPA) is presently considering a proposal to revise the enforcement system of the Code of Professional Ethics from the current complaint-based mechanism to a system based on reviews of practitioners and their work. Inherent within the proposal is the conclusion that the existing enforcement provisions, based on complaints about violations, are not adequate.
Complaints about ethics violations can originate from practically anyone although two of the primary initiators of violation complaints are Certified Public Accountants (CPAs) and their clients. CPAs, however, may have limited opportunities to observe violations committed by colleagues. Clients, on the other hand, may be in a prime position to detect departures from the ethics code but may have no incentive to report violations committed by their CPAs; e.g., a violation may benefit the client.
A survey of these two groups (CPAs and clients) indicated that while both groups are familiar with the code and believe that the rules of conduct are appropriate, clients do not tend to report violations and CPAs, on average, indicated that they would report observed violations slightly more than one-half the time. These findings suggest that an enforcement system based solely on the complaints of CPAs and clients cannot be effective.Ph. D.
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Слободяник, Ю. Б., Олена Володимирівна Кравченко, Елена Владимировна Кравченко, Olena Volodymyrivna Kravchenko, and Ю. М. Тимощенко. "Вплив прийняття Податкового кодексу на систему бухгалтерського обліку і звітності." Thesis, Центр економічних досліджень та розвитку, Одеса, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62545.
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Krieg, David, and Fredrik Björklund. ""Accounting Hocus-Pocus" : En studie över de oberoende styrelseledamöternas påverkan på resultatmanipulering." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-85722.
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Sammanfattning Examensarbete, Civilekonomprogrammet Titel: Accounting Hocus-Pocus - En studie över de oberoende styrelseledamöternas påverkan på resultatmanipulering. Bakgrund: De principbaserade regelverk som börsnoterade företag tvingas följa, skapar utrymme för ledningen att manipulera redovisningen. Utöver dessa möjligheter kan ledningen dessutom genom manipulation av kassaflödet, justera företagets resultat. När dessa resultatmanipulationer används med fel avsikt riskerar de att minska informationsvärdet av företagets redovisning. Vi ställer oss frågande till hur styrelsens oberoende kan förklara resultatmanipulering. Syfte: Studien avser att förklara i vilken utsträckning resultatmanipulering i svenska företag påverkas av styrelsens oberoende. Metod: Genom användning av tvärsnittsstudie med en deduktiv ansats har studien granskat huruvida resultatmanipulering påverkas av styrelseledamöternas oberoende, samt av olika attribut som anses förstärka ledamöternas övervakande effekt. Studiens hypoteser formulerades med hjälp av teorier som PAT, Agentteorin och Stewardshipteorin som sedan testades mot data insamlad från företag på Stockholmsbörsen för år 2017. Slutsatser: Studien finner avvikelser mellan resultaten för redovisningsmanipulation och kassaflödesmanipulation. Resultatet visar att oberoende styrelseledamöter i svenska styrelser har en negativ relation till kassaflödesmanipulering, medan relationen till redovisningsmanipulation är positiv.Abstract Master Thesis in Business Administration Titel: Accounting Hocus-Pocus - A study of the independent directors effect on earnings management Background: The principle-based regulation that listed companies are obliged to follow gives the management opportunities to manipulate the accounting with discretionary accruals, and thereby changing the reported earnings of the company. The management could also manipulate the earnings through real activities manipulation. When these acts of earnings management are used with the wrong intentions it could reduce the information value of the company’s financial reports. We are questioning how different board dependence and -independence could explain earnings management. Purpose: The study aims to explain to what extent earnings management in Swedish companies is affected by board independence. Method: By using a cross-sectional study with a deductive approach our study has researched how earnings management is affected by board independence, and how different attributes is to enhance the independent board members monitoring. Hypotheses were formed through theories such as PAT, Agency theory and Stewardship theory which later was tested with data gathered from companies of the Stockholm stock exchange of the year 2017. Conclusions: Our study finds a difference between the results of manipulation through the discretionary accruals and real activities manipulation. The result show that independent directors have a negative effect on cash flow manipulation while they have a positive effect on accounting manipulation.
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Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.
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Booth, Lalita D. "ASccounting ethics and the AICPA code of professional conduct : a view through the lens of ethical theory." Honors in the Major Thesis, University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1243.
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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.Bachelors
Business Administration
Accounting
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Євченко, Н. Г. "Гармонізація податкового та фінансового обліку відповідно до вимог Податкового кодексу України." Thesis, Українська академія банківської справи Національного банку України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/59305.
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Carenys, Fuster Jordi. "La Contabilidad de gestión como instrumento de control de gestión en las entidades de depósito. El caso de las cajas de ahorro españolas." Doctoral thesis, Universitat Pompeu Fabra, 2002. http://hdl.handle.net/10803/7333.
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El sector bancario español ha experimento profundas transformaciones a lo largo de la última década como consecuencia de los fenómenos de desregulación, desintermediación, innovación y del inicio de la Unión Monetaria Europea. Ante tales transformaciones, las empresas bancarias se han visto en la necesidad de rediseñar sus estrategias y reorganizar sus estructuras para hacer frente a las nuevas condiciones de la competencia. Cabe plantearse, sin embargo, si los sistemas de información contable para la gestión de estas entidades se han adaptado a estas nuevas condiciones competitivas. En el trabajo que se presenta se pretenden evaluar las características de los sistemas de contabilidad de gestión de las cajas de ahorros españolas. Para ello se ha llevado a cabo una investigación empírica en la que se han revisado los distintos componentes de sus sistemas de contabilidad de gestión, tanto aquellos considerados como tradicionales como, asimismo, la difusión de los desarrollos más recientes de esta disciplina. Ello ha permitido identificar las limitaciones y proponer las características más idóneas de los sistemas de contabilidad de gestión aplicables a estas empresas.The Spanish banking sector has experienced large-scale transformations throughout the last decade as a consequence of factors such as: deregulation, disintermediation, innovation, and the European Monetary Union. Faced with these changes, banks have been forced to redesign their strategies and reorganise their structures in order to meet the new conditions of competition. It must be determined, however, if the accounting information systems for the management of these organisations have been adapted to these new competitive conditions. This investigation tries to evaluate the management accounting systems in Spanish savings banks. In order to do this, an empirical investigation has been carried out which has reviewed the different components of management accounting systems, both the traditional systems and those using the most recent developments in that area. This has enabled us to identify limitations and propose the most ideal characteristics of management accounting for these companies.
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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.
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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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Larsson, Josefina, Anna Åkerberg, and Malin Persson. "Motstånd vid förändring av ekonomisystem - utifrån institutionell teori." Thesis, Örebro University, Department of Business, Economics, Statistics and Informatics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-4798.
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The purpose of this study is, on the basis of institutional theory, to contribute with more
understanding about resistance to management accounting change and also to survey reasons
for the resistance and how to cope with the resistance.
The study is a qualitative case study and semi-structured interviews have been used to
complement the study’s theoretical area, consisting of scientific articles.
The conclusion from the study is that resistance to management accounting change can be
understood and explained by the institutions of each organisation and its underlying structures. A
further conclusion is, with the structures in mind there are many reasons for resistance and also
many ways to cope with the resistance. A model has been produced in purpose to create
understanding and to survey the resistance to management accounting change.
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Steed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.
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Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.
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Garner, Jef Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5863.
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This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsiders like small investors even though the managers published financial reports conforming to the International Financial Reporting Standards. The investors depended on the decision usefulness of the reports. The study used the data of 432 listed firms in 11 code law nations. The paired t test identified significant differences between reported and economic earnings to find earnings management attributes and between economic and restated earnings to find earnings management cases. The research found that managers seemed to manipulate discretionary accruals to misstate earnings and reduce the decision usefulness of reporting. The data came from published financial reports and databases. The firms represented 11 nations and 9 industries that excluded banking and insurance. Almost 17% of nations and industry segments reflected earnings management attributes. About 29% of firms restated at least one annual earnings, and 84% of the restatements appeared to offset manipulation. The research results should prompt social change for small investors where regulators would redress the manipulation using stronger investor protection laws to improve the reported earnings quality and its decision usefulness.
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Romby, Helena, and Therese Lindström. "Etiskt ledarskap och etiska riktlinjer : en studie av samband och påverkan på redovisningskonsulter." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14448.
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Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut. Redovisningskonsulter tycks vara mindre benägna att bokföra en kostnadspost utan underlag när det finns ett svagt etiskt ledarskap och de inte påminns om etiska riktlinjer, jämfört med alla andra kombinationer av variablerna. Effekten av etiska riktlinjer tycks vara störst i ett svagt etiskt ledarskap. Fortsatt forskning skulle med fördel kunna inriktas på studiens resultat kring de etiska riktlinjerna och fokusera på varför de etiska riktlinjerna påverkar redovisningskonsulterna i en icke förväntad riktning.Previous research has examined the effects of ethical leadership in accounting decisions and the general impact of codes of conduct. However, we lack research about the variables combined influences on accounting decisions, which is the aim of this work. This work examines what impact ethical leadership and codes of conduct have when an accounting consultant is confronted with a complex accounting issue. The variables is examined both alone and together. A survey was conducted among authorized accounting consultants in Sweden and 142 respondents participated. The study suggests that ethical leadership and codes of conduct has a mutual influence on ethically charges accounting decisions. Accounting consultants seem to be less likely to record a cost without documentation when there is a weak ethical leadership and they are reminded of the codes of conduct, compared to all other combination of the variables. The effect of codes of conduct have proved to be higher in a weak ethical leadership compared to a strong ethical leadership. Further research could use this study's results concerning the ethical guidelines and focus on why the codes of conduct impact accounting consultants in a non expected way.
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Silva, Filipe Martins da. "Transferência da corte portuguesa : um estudo da sua influência na contabilidade brasileira." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2018. http://hdl.handle.net/10183/182311.
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A transferência da Corte Portuguesa para o Brasil trouxe grandes mudanças não apenas na história brasileira, como também no desenvolvimento de Portugal, da América e até mesmo da Europa. Embora essa transferência tivesse um caráter temporário, foi necessário organizar a administração do império português no Brasil, pois a colônia não possuía uma infraestrutura mínima para atender as exigências da Coroa Portuguesa. Ao chegar no Brasil, Dom João VI procedeu uma série de mudanças nas áreas econômicas e administrativas e, por consequência, na área contábil. Para por em prática as mudanças propostas por Dom João VI, foram descartadas as instituições que pertenciam ao sistema colonial. Esta dissertação tem por objetivo analisar os reflexos na área contábil com o advento da chegada da Família Real no Brasil. Para a execução da dissertação, optou-se por uma metodologia de pesquisa descritiva quanto ao seu objetivo, e qualitativa quanto a sua abordagem, tendo como procedimentos uma pesquisa bibliográfica e documental. Para a elaboração do primeiro estudo, procurou-se analisar quais foram as contribuições para a contabilidade brasileira nesse período, mas nessa a contabilidade tinha como principal objetivo criar impostos e criar a estrutura da administração fazendária, para que fosse possível administrar os gastos e receitas da Coroa Portuguesa. Enquanto o segundo estudo apresenta o Erário Régio, uma das principais idealizações de Marquês do Pombal, que segundo a literatura utilizada, foi a criação de um órgão específico para a administração fazendária, centralizando a administração e controle dos gastos e receitas públicas. Constata-se então que o evento da chegada da Família Real Portuguesa pode ser considerado como um “marco zero” para a contabilidade brasileira, devido a criação de controles contábeis, que apesar terem como principal enfoque a administração tributária e fazendária, mas foi nessa época que o Brasil começou a demonstrar os primeiros sinais de uma contabilidade pública, focada nos controles de rendas e gastos públicos.The transfer of the Portuguese Court to Brazil brought great changes not only in Brazilian history, but also in the development of Portugal, America and even Europe. Although this transfer had a temporary character, it was necessary to organize the administration of the Portuguese empire in Brazil, because the colony did not have a minimum infrastructure to meet the requirements of the Portuguese Crown. Upon arriving in Brazil, Dom João VI made a series of changes in the economic and administrative areas and, consequently, in the accounting area. In order to put into practice the changes proposed by Dom João VI, the institutions belonging to the colonial system were discarded. This dissertation aims at analyzing the reflexes in the accounting area with the advent of the arrival of the Royal Family in Brazil. For the execution of the dissertation, a descriptive research methodology was chosen as to its objective, and qualitative regarding its approach, having as procedures a bibliographical and documentary research. In order to prepare the first study, it was sought to analyze the contributions to Brazilian accounting in this period, but in this the accounting had as main objective to create taxes and create the structure of the administration, so that it was possible to manage the expenses and revenues of the Portuguese crown. While the second study presents the Régio Erário, one of the main idealizations of Marquês do Pombal, which according to the literature used, was the creation of a specific body for the administration of the land, centralizing the administration and control of public expenditures and revenues. It can be seen that the event of the arrival of the Portuguese Royal Family can be considered as a "zero mark" for Brazilian accounting, due to the creation of accounting controls, which despite having as main focus the tax administration and the land administration, that Brazil began to demonstrate the first signs of public accounting, focused on controls of revenues and public expenditures.
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Rodová, Michaela. "Nepeněžité vklady." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142297.
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This Master's thesis analyses the equity of companies, especially the non-monetary deposits into equity. The goal of the thesis is to describe the equity from the terms of harmonization of European Union and from the terms of Czech legislation, i.e. Commercial Code, Accounting Act and the related regulations. Non-monetary deposits are described in more detail in the terms of Czech law.
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Sandberg, Joakim. "Network Authentication to the Physical World." Thesis, KTH, Kommunikationssystem, CoS, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-221177.
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Quick Response (QR) codes have been used for both non-authentication purposes and authentication & authorization of a user. The visual representation of a QR code requires a reader/decoder to convert the code to a readable resource for an application. This raises some concerns, such as: What kind of information and how much information can be stored in this representation? What kind of vulnerabilities are there when using this technology in some type of authentication? The concrete problem addressed in this thesis is whether a mobile device displaying a QR code can be used as an authenticator for an Axis Communications A8105-E Network Video Door Station. To solve this problem the thesis investigates the use of QR codes in authentication & authorization based upon displaying a QR code on a mobile device, scanning this code via a camera, and then verifying the code using a validation server. Two important issues were what information to put into the QR code (given that the QR code is to be read by a camera) and where the decoding process should be carried out. This thesis also considers multiple types of authentication. Moreover, the system contains multiple components which themselves rely on secure communication and well-designed protocols to ensure security (against popular methods of attack) and stability. A prototype of the proposed authentication process was evaluated using a testbed consisting of three door stations, an Android app, and a backend service for analysing QR codes and making an authentication & authorization decision. QR codes proved to be as secure as the current solutions, such as magnetic stripe or RFID access cards. Using QR codes together with the user’s mobile device also offered additional functionality, such as easy management of the device registration/deregistration and compatibility with multifactor authentication. The conclusion is with the current door station products and the finalized design of the software; it is possible to have a secure and scalable system which is also cost-effective by eliminating the need of human verification as well as equipment required for access card systems.Quick-Response (QR) koder har använts både för icke autentiseringssyften men även för just autentisering av en användare. Den visuella representationen av en QR-kod behöver en läsare för att kunna omvandla koden till en läsbar resurs för en applikation. Detta leder till frågeställningarna: Vad för information och hur mycket kan man lagra i en QR-kod? Vilka sårbarheter finns det med användningen av denna teknologi inom autentisering? Det konkreta problemet i detta examensarbete är huruvida en mobil enhet som visar en QR-kod kan användas med en Axis Communications A8105-E Network Video Door Station. För att lösa detta problem så undersöker detta arbete användningen av QR-koder inom autentisering baserat på att visa QR koden på den mobila enheten, skanna denna kod med en kamera och validera denna kod med en valideringsserver. Två viktiga frågor var vilken information som skulle lagras i QR-koden samt vart avläsningen av en QR-kod tog plats. Detta arbete undersöker också olika typer av multifaktor autentisering. Systemet består vidare av flera komponenter som förlitar sig på säker kommunikation och väldesignade protokoll sam ger säkerhet (mot de mest populära nätverksattackerna) och stabilitet. Den tänkta autentiseringsprocessens prototyp evaluerades i en testmiljö bestående av tre Door Station, en Android applikation och en backend service för att analysera QR-koder samt hantera autentiserings och behörighetslogik. QR-koder bevisades vara lika säkert som befintliga lösningar som till exempel kort accesskort med magnetremsa och RFID chip. Användning av QR-koder med de mobila enheterna gör dessutom att hantering av registrering/avregistrering av enheterna kan ske på ett enkelt sätt samt även integreras med multifaktor autentisering. Slutsatsen är att med de befintliga Door Station enheterna och den slutgiltiga designen av mjukvaran ger det säkert och skalbart system som dessutom är kostnadseffektivt genom att behovet av en mänsklig verifiering samt de fysiska komponenterna av befintliga accesskortsystem, inte längre finns.
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Vesecká, Kristýna. "Etika v oblasti auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-112939.
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The work concerns with ethical demands of auditing profession. The first part is pointed to general evolution in ethics. The second part deals with auditor's work, with its progress, aim and meaning. The third part describes laws and the ethical code of auditing profession. And finally, in the fourth part are mentioned accounting scandals, which happened in the past. It describes the role of audit firms and what impact it has for them.
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Holobradová, Lucie. "Porovnání etických kodexů AICPA a IFAC." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205898.
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The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of Professional Conduct by American Institute of Certified Public Accountants. The goal of this thesis is their comparison, while highlighting some of the differences.
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Sunga, Gabriel. "Corporate Tax Inversions: An Event Study on the Impact of Treasury Regulations on Domestic and Foreign M&A Target Firms." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1346.
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This paper utilizes a short-term event study to analyze the stock price reaction of domestic and foreign M&A target firms to the 2014, 2015, and 2016 Treasury regulatory announcements aimed at restricting corporate tax inversions. The results suggest that domestic M&A target firms experience insignificant abnormal returns as a result of the Treasury overlooking tax-favored acquisitions by foreign acquirers of domestic target firms with significant locked out earnings. Meanwhile, foreign M&A target firms experience insignificant abnormal returns associated with the ineffective 2014 and 2015 Treasury regulations and experience significant abnormal returns associated with the highly effective 2016 Treasury regulations. This paper contributes to the existing debate on corporate inversions by highlighting the common techniques used to escape the United States’ tax jurisdiction, as well as shedding light on a hidden inversion alternative that has been largely overlooked by the Treasury’s regulatory actions.
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Pires, Marcos. "Perfil dos profissionais contábeis do Rio Grande do Sul envolvidos em processos ético-disciplinares." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3330.
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O objetivo do estudo é elaborar o perfil dos profissionais contábeis envolvidos em processos éticos e disciplinares no Rio Grande do Sul abrangendo o período de 2008 a 2012. A amostra é composta por 3.771 infrações cometidas pelos profissionais contábeis, 3.031 julgamentos realizados pelo Conselho Regional de Contabilidade do Rio Grande do Sul - CRCRS, 2.754 processos para a identificação anual de gênero e categoria profissional e a totalização líquida de 2.413 profissionais autuados no período correspondente aos cinco anos do estudo. Os dados foram obtidos no sistema de informática utilizado pelo CRCRS. O exame realizado compreende o motivo das autuações, os julgamentos no Conselho, a identificação da categoria profissional, do gênero e das datas de nascimento, diplomação e registro dos autuados. Estes dados permitem concluir que o profissional infrator tem o seguinte perfil: é do sexo masculino, pertence à categoria profissional de técnico em contabilidade, está na faixa etária entre 46 e 55 anos, possui diplomação entre 13 e 20 anos, registro no CRCRS entre 13 e 19 anos, incorreu na infração de emissão de declaração comprobatória de percepção de rendimentos sem base legal ou com divergências, e foi penalizado com multa e advertência reservada.
This study's objective is to elaborate the profile of accounting professionals involved in ethical and disciplinary offenses and infractions in Rio Grande do Sul, covering the period from 2008 to 2012. The sample consists of 3,771 offenses committed by accounting professionals, 3,031 judgments made by the Regional Accounting Council of Rio Grande do Sul - CRCRS, 2,754 cases for the annual identification of gender and professional category, totalling an aggregation of 2,413 professionals judged in the corresponding five year period of this study. Our data was obtained in the computerized system utilized by CRCRS. The examination comprises the subject of professional conduct assessments, and judgments conducted within the Council, the identification of the professional category, gender and date of birth, graduation and registry of the judged professionals. These data allow us to conclude that the average offenders have the following professional profile: are male, belong to the category of professional accounting technician, are aged between 46 and 55 years old, obtained an accounting diploma between 13 and 20 years ago, and are actively registered at CRCRS for a past period between 13 and 19 years. The average offender incurred the infraction of issuing a statement individuals income without observing the relevant legal basis or with comprobatory documents, being as a consequence penalized with a fine and a private warning issued by CRCRS.
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Hlawiczková, Tereza. "Analýza rekodifikace právní úpravy s vlivem na oceňování u kapitálových společností s následným vlivem na oceňování v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201613.
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Diploma´s thesis is focused on analysis of recodification of private law of the Czech Republic, which was released at the beginning of 2014. Attention is mainly paid on the part of the recodification of private law, which is connected with commercial corporations. The thesis is focused on the law number 89/2012 Sb., nový občanský zákoník and also the law 90/2012 Sb., o obchodních společnostech a družstvech, which are valid since January 1th 2014. The facts of findings are presented on a specific example of merger acquisition. The aim of this thesis is to point out possible problems connected with rectification and its following projection into the issue of company transformation.
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Larsson, Wahlund Anna. "Effektivitetsmotiverat resonerande : och dess eventuella inverkan på bedömningsförmågan hos redovisningskonsulter." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14954.
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Vid tidigare forskning inom redovisningsområdet har det framkommit att individers (ekonomers) bedömningsförmåga påverkas av effektivitetsmotiverat resonerande. Det innebär att personen ifråga gör en mental avvägning mellan att utföra arbetet för att uppnå bästa effekt eller på det effektivaste sättet under press. Bedömningsförmågan påverkas i negativ men även i positiv riktning av olika faktorer. Tidspress har visat sig ha negativ inverkan. Detta resulterar i att personens bedömning, exempelvis i en granskningssituation kan vara genomförd på ett snabbt och tillräckligt sätt enligt gällande regler, men inte nödvändigtvis vara utförd på bästa sättet. Etiska riktlinjer och erfarenhet har i olika studier visat sig ha en positiv inverkan på medarbetares beteende respektive bedömningsförmåga. Studien avser att testa dessa effekter och syftet är att undersöka om bedömningsförmågan försämras av tidspress och om erfarenhet och etiska riktlinjer förbättrar densamma. Detta sker med hjälp av en enkät som via e-post skickats till 976 redovisningskonsulter anslutna till SRF, med en reviderad svarsfrekvens på 13,83 %. Konsulterna fick bedöma relevansen för påståenden av negativ och positiv karaktär, om hur internkontrollen sköts på ett fiktivt företag. En del av respondenterna fick även frågor relaterade till etiska riktlinjer. Resultatet från studien kan inte påvisa någon påverkan av tidspress, men en tendens att etiska riktlinjer och erfarenhet kan ha en dämpande effekt på effektivitetsmotiverat resonerande noterades.Previous research within the auditing field has found individuals to be influenced by Efficiency Motivated Evaluation (EME). Meaning that the economists’ assessment ability is affected and their ability to evaluate information is deteriorated by different pressure factors, such as time pressure, resulting in their accounting evaluations being implemented in an effective, but not necessarily an efficient way. Other studies also indicates that ethical guidelines and work experience has a positive effect on work performance under pressure. This study intends to test these effects with the aim to investigate if the assessment ability is deteriorated by time pressure and if experience and ethical guidelines improves the assessment ability. The method used was a questionnaire, sent out to 976 authorized accounting consultants, with a response rate of 13, 83 %. The participants responded to assertions about internal control and ethical guidelines. The result from the study shows no significance for influence of time pressure. Although a tendency of calming effect from ethical guidelines and experience was noticed.
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Chrášťanský, Marek. "Profesní etika účetních a auditorů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202132.
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This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.
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Arotiba, Gbenga Joseph. "Pricing American Style Employee Stock Options having GARCH Effects." Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3057_1298615964.
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We investigate some simulation-based approaches for the valuing of the employee stock options. The mathematical models that deal with valuation of such options include the work of Jennergren and Naeslund [L.P Jennergren and B. Naeslund, A comment on valuation of executive stock options and the FASB proposal, Accounting Review 68 (1993) 179-183]. They used the Black and Scholes [F. Black and M. Scholes, The pricing of options and corporate liabilities, Journal of Political Economy 81(1973) 637-659] and extended partial differential equation for an option that includes the early exercise. Some other major relevant works to this mini thesis are Hemmer et al. [T Hemmer, S. Matsunaga and T Shevlin, The influence of risk diversification on the early exercise of employee stock options by executive officers, Journal of Accounting and Economics 21(1) (1996) 45-68] and Baril et al. [C. Baril, L. Betancourt, J. Briggs, Valuing employee stock options under SFAS 123 R using the Black-Scholes-Merton and lattice model approaches, Journal of Accounting Education 25 (1-2) (2007) 88-101]. The underlying assets are studied under the GARCH (generalized autoregressive conditional heteroskedasticity) effects. Particular emphasis is made on the American style employee stock options.
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Hilvenius, Lindqvist Amanda, and Johan Sjödin. "Redovisningsetik : En studie om yrkesetik och medias effekter vid företagsskandaler." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23463.
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Uppfattning om gott och ont, vad som är rätt och fel, kan kraftigt skilja sig mellan olika individer. Hur en människa uppfattar och hanterar begreppet etik är unikt för varje enskild individ i samhället. Syftet med studien är att undersöka hur redovisare och revisorer ser på redovisningsetik och om de använder ett etiskt förhållningssätt och handlingssätt i sitt dagliga arbete. Vidare undersöker studien medias framställning av redovisningsrelaterade företagsskandaler, dess effekter och hur media påverkar involverade parter. Studien utgår från ett abduktivt forskningsperspektiv. Studien består av en medieanalys där fyra olika företagsskandaler analyseras utifrån sammanlagt tolv dagstidningsartiklar. Medieanalysen är komparativ eftersom en jämförelse mellan de olika artiklarna inom de fyra företagsskandalerna har skett i form av en innehållsanalys. Vidare innefattar studien även en innehållsanalys av fyra semistrukturerade intervjuer. Respondenterna består av yrkesaktiva redovisare och revisorer. Intervjuerna analyseras genom en kvalitativ ansats, där meningen i det som sägs är huvudfokus. En slutsats som studien drar är att etiska beslut är svåra att fatta, eftersom de ska följa lagar och förordningar samtidigt som de ska vara anpassade till individens, samhällets och företagets bästa. Vidare ser vi genom studien att medias framställning av företagsskandaler påverkar människors uppfattning av de inblandade företagen, branscherna och individerna i skandalen. Där de inblandade ofta står försvarslösa till den bild som media målar upp av dem. Av detta framkommer en slags dominoeffekt, där media påverkar samhällets bild av en individ, som i sin tur även påverkar samhällets bild av företaget som individen är kopplad till. Effekterna av medias framställning av företagsskandaler kan då bli kraftiga. Eftersom ett företag inte kan gå mot samhällets förväntningar. Om detta var fallet skulle de kunna förlora sitt “lov att verka” på marknaden. Ett förslag på vidare forskning är en jämförelse mellan hur en person ser på ett företag innan en skandal och efter att de har läst om skandalen. Ytterligare ett förslag på vidare forskning är att genomföra en studie med samma utformning men med ett större respondenter. Detta för att få en större bredd och därigenom också öka urvalet studien riktar in sig på.Perception of what is deemed good and bad, what is right or wrong, can greatly differ between individuals. How a person perceives and manages the concept of ethics is unique to each individual in society. The purpose of the study is thus to investigate how accountants and auditors view accounting ethics and how they use an ethical approach in their daily work. Furthermore, the study examines the effects of media's presentation of accounting-related corporate scandals and how media affects the involved parties. The study is based on an abductive research method. The study consists of a media analysis of four corporate scandals that are analyzed based on a total of twelve news articles. The media analysis is conducted by a comparative content analysis where a comparison of the various articles within the four scandals is made. The study also includes a content analysis of four semi-structured interviews. The respondents who have been chosen for the interviews are professionally active accountants and auditors. These interviews are analyzed through a qualitative approach, where the meaning of the word is analyzed. A conclusion that the study draws is that ethical decisions are difficult to make, as they must comply with laws and regulations while at the same time being adapted to the individual's, society's and the company's best. Furthermore, through the study, we see that media portrayal of corporate scandals affects people's perceptions of companies, industries and individuals involved. Where those involved often stand defenseless to the image that the media portray. This results in a kind of domino effect, where the media affects society's image of an individual, which in turn also affect society's image of the company the individual are linked to. The effects of the media's presentation of corporate scandals can therefore be severe, since a company cannot go against society's expectations. If this were to be the case, they could lose their “license to operate” in the market. A proposal for further research is a comparison between preconceived opinions of individuals and the same peoples' thoughts after reviewing news articles about the corporate scandal. Another proposal for further research is to carry out a study of the same design with a larger number of accountants and auditors. The aim is to greater the width and thereby also increase the targeted selection of the study. Apart from this abstract this paper will be conducted in Swedish with the exception of a few quotes.
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Hepová, Eliška. "Srovnání s.r.o. a SVOČ z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198402.
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This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.
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Köppelová, Tereza. "Mzdová oblast v účetnictví a auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11100.
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The wage area is constantly the actual theme relevant for the most of the population. The diploma thesis provides an overview of the related legislature, the basic accounting correspondences and the working procedures of external auditors. On this basis it makes clear the important relative connections and contextures.
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Pinto, Anderson da Silva. "A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2012. http://132.0.0.61:8080/tede/handle/tede/510.
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Previous issue date: 2012-11-27The systematic restatement that was prohibited by Law 9.249/95, allowed companies to recognize the effects of inflation in the accounting statements, thus enabling users to understand the effects of accounting that inflation generated in the asset and results of the companies. This paper aims to highlight the effects that the lack of indexation causes in equity in earnings and profitability of companies in the mining sector in the period 2006 to 2011, comparing the indicators of net income, shareholders' equity and return on equity extracted from the accounting statements determined in accordance with Brazilian Corporate Law and the accounting statements adjusted considering the effects of inflation over the period. The prohibition of the practice of restatement caused the accounting statements disclosed by companies in the mining sector do not recognize the effects of inflation, distorting the content of the information disclosed and as a consequence affecting the decision-making process of users of accounting. This is a descriptive quantitative, in which we used the methods of descriptive analysis and descriptive statistics to understand the behavior of indicators that were studied and to analyze the accounting statements of companies within the mining sector. Were collected and analyzed indicators of net income, shareholders' equity and return on equity, extracted from the accounting information disclosed in the Revista Exame Melhores e Maiores in the period from 2006 to 2011. Where significant differences were found in the values presented in accordance with Brazilian Corporate Law as compared with the figures considering the effects of inflation. The main results were that the lack of inflation adjustment in the accounting statements cause considerable distortions in the calculation of income for the period, the net asset value and profitability indicator in equity of companies in the mining sector. The distortions affect users of accounting in the process of choosing their investments and analysis of accounting information, as these users are making decisions through accounting statements do not adequately reflect the economic reality of companies in the mining sector. Conclude that the accounting practice of indexation for both corporate as managerial levels are relevant to avoid the distortions that are caused evidenced in equity, results and return on equity of companies in the mining sector, the non-recognition of inflation.
A sistem??tica da corre????o monet??ria que foi proibida pela Lei n. 9.249/95 permitia que as empresas reconhecessem os efeitos da infla????o nas demonstra????es cont??beis, possibilitando assim, aos usu??rios da contabilidade, conhecer os efeitos que a infla????o gerava no patrim??nio e nos resultados das empresas. O presente trabalho tem como objetivo evidenciar as consequ??ncias que a falta da corre????o monet??ria ocasiona no patrim??nio l??quido, no resultado do exerc??cio e na rentabilidade do patrim??nio l??quido das empresas do setor de minera????o brasileiro, no per??odo de 2006 a 2011, comparando os indicadores de lucro l??quido, do patrim??nio l??quido e da rentabilidade do patrim??nio l??quido extra??dos das demonstra????es cont??beis apuradas de acordo com a legisla????o societ??ria e as demonstra????es cont??beis ajustadas considerando os efeitos da infla????o no per??odo. A proibi????o da pr??tica da corre????o monet??ria fez com que as demonstra????es cont??beis divulgadas pelas empresas do setor de minera????o brasileiro n??o reconhe??am os efeitos da infla????o, distorcendo o conte??do das informa????es divulgadas e, como consequ??ncia, afetando o processo decis??rio dos usu??rios da contabilidade. Trata-se de uma pesquisa descritiva quantitativa, na qual foram utilizados os m??todos de an??lise descritiva e a estat??stica descritiva para se entender o comportamento dos indicadores que foram coletados das demonstra????es cont??beis das empresas pertencentes ao setor minera????o brasileiro. Este trabalho analisa os indicadores de lucro l??quido, do patrim??nio l??quido e da rentabilidade do patrim??nio l??quido, extra??dos das informa????es cont??beis divulgadas na revista Exame Maiores e Melhores, no per??odo de 2006 a 2011. Nos indicadores coletados, h?? diferen??as relevantes nos valores apresentados de acordo com a legisla????o societ??ria em compara????o com os valores apresentados considerando os efeitos da infla????o do per??odo. Os principais resultados alcan??ados foram que a falta da corre????o monet??ria nas demonstra????es cont??beis provocam distor????es consider??veis na apura????o do resultado do per??odo, no valor do patrim??nio l??quido e no indicador de rentabilidade do patrim??nio l??quido das empresas do setor de minera????o brasileiro. As distor????es afetam os usu??rios da contabilidade no processo de escolha dos seus investimentos e nas an??lises das informa????es cont??beis, pois estes usu??rios est??o tomando decis??es com base em demonstra????es cont??beis que n??o refletem adequadamente a realidade econ??mica das empresas do setor de minera????o brasileiro. Conclui-se que a pr??tica cont??bil da corre????o monet??ria, tanto para n??veis societ??rios quanto gerenciais, ?? relevante para evitar as distor????es evidenciadas que s??o causadas no patrim??nio l??quido, nos resultados e na rentabilidade do patrim??nio l??quido das empresas do setor de minera????o brasileiro, pelo n??o reconhecimento da infla????o.
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Карпенко, В. Ю. "Організація і методика обліку в бюджетних установах." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/78649.
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У роботі досліджено організацію та методику обліку у державній установі. Проведений аналіз ведення та організації бухгалтерського обліку та облікової політики установи, що впливає на роботу бюджетної установи. Мета кваліфікаційної магістерської роботи полягає у вивченні теоретичних засад та розробленні практичних рекомендацій щодо організації і методики бухгалтерського обліку в бюджетній установі.В работе исследованы организация и методика учета в государственном учреждении. Проведен анализ ведения и организации бухгалтерского учета и учетной политики учреждения, что влияет на работу бюджетного учреждения. Цель квалификационной магистерской работы заключается в изучении теоретических основ и разработке практических рекомендаций по организации и методики бухгалтерского учета в бюджетном учреждении.
The paper investigates the organization of and methods of accounting in a budgetary institution. The analysis of conducting an the organization of accounting policy of establishment influencing work of budgetary establishment is carried out. The purpose of the master’s thesis is to study the theoretical foundations and develop practical recommendations for the organization and methods of accounting in budgetary institution.
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Povolná, Martina. "Volba vhodné právní formy pro ochotnický divadelní soubor." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206528.
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The thesis deals with the celection of suitable legal form for amateur theater group. The number of types of organizations, which are evaluated, is after the change of Civil Code quite huge and comprise besides non-profit organizations also border and mixed organizations. The main aim of thesis is to select the legal form, which is because of their characteristics the best for small amateur theater group and then set up an accountig system, which could the organization use. The amateur theater group is part of the Cultural department of the city, funded organization now. The main method is comparsion. Individually legal forms are compared according to valid laws and membership requirements, which is assigned a score. The sub-goals are creation of the code of rules and then set the accounting and taxes system.
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Belšánová, Ivana. "Limity profesní odpovědnosti ve vztahu k profesím auditora, daňového poradce a účetního pracovníka s ohledem na povinnost mlčenlivosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360589.
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The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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Samuel, Cédric. "Apport de la farine de maïs plastifiée dans les mélanges à matrice polyester pour des applications films." Thesis, Saint-Etienne, 2011. http://www.theses.fr/2011STET4019/document.
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Ces travaux menés à l’IMP@UJM ont pour objectifs la réalisation de films minces alimentaires 100% compostables par extrusion gonflage, thermoformage et biétirage. Des mélanges à base de farine plastifiée et de polyesters compostables ont été étudiés. La farine peut être déstructurée par extrusion bivis en présence de glycérol de manière similaire à l’amidon. La farine thermoplastique, ainsi obtenue, présente toutefois des différences notables avec l’amidon mais ne répond toujours pas aux applications visées. Son mélange avec des matrices polyester (PBAT et PLA) dans un procédé d’extrusion bivis a été réalisé et les morphologies caractérisées. La dispersion de la farine thermoplastique dans le PBAT, de type goutte / matrice, a été mise en étroite relation avec leur comportement rhéologique. Les propriétés mécaniques à l’état solide résultantes de ces mélanges ont été discutées en terme de microstructures, déformabilité de la phase dispersée et de l’adhésion à l’interface. Avec des charges modèles mélangées dans le PBAT et des analyses microscopiques sous déformation, le comportement mécanique de la phase dispersée a été clarifié. A l’état fondu, ces mélanges proposent des propriétés intéressantes mais limitées par les modifications de la matrice lors de son mélange avec la farine. Des défauts inhérents à la farine plastifiée et aux mélanges de polymères non compatibilisés ont été identifiés et une chimie adaptée a été développée. La polymérisation par ouverture de cycle du triméthylène carbonate à partir de fonctions hydroxyle en présence de catalyseurs organiques ou amorceurs organométalliques montre des cinétiques de réaction intéressantes pour un procédé d’extrusion réactive. Des fonctions hydroxyle modèle d’environnement chimique et stérique proche de l’amidon ont été utilisées pour l’amorçage de la polymérisation et les résultats ont été transposés aux fonctions hydroxyle de l’amidon, en présence ou non de glycérol. Une modification chimique de la farine thermoplastique, par greffage d’un polycarbonate, a donc été réalisée en extrusion réactive couplée au mélange avec le PBAT. Les effets compatibilisants ont ensuite été discutés en terme de microstructures, de réactions chimiques à l’interface farine plastifiée / PBAT et de modifications de la matrice PBAT. Les propriétés mécaniques de ces mélanges à l’état solide et fondu montrent des effets liés à la modification de l’interfaceThin compostable films for extrusion blowing, thermoforming and biaxial stretching are in the scope of these works. Blend of thermoplastic flour and compostable polyesters are proposed and studied. Corn flour can be processed in a twin-screw extruder with glycerol in a similar way than starch. Thermoplastic flour shows some differences with starch but still cannot be used in thin film applications. Thermoplastic flour was blended in a melt state with a compostable polyester matrix, PBAT. Matrix / particle morphologies were achieved and linked with individual rheological behaviour. Good global mechanical properties results from these morphologies were discussed in terms of microstructures, dispersed phase deformation under stress and interface properties. Model particles blends with PBAT and microscopical investigations confirmed the mechanical behavior of the dispersed phase. These blends still suffer from inherent problems concerning thermoplastic flour and uncompatibilized blends. A suitable chemistry was developed to overcome these defects based on monomer polymerization from starch. Ring opening polymerization of trimethylene carbonate in presence of hydroxyl functions and organic catalyst or organometallic initiators displays interesting reaction rates for a reactive extrusion process. Model co-initiators with chemical and sterical environments close to starch were used and transposed. Thermoplastic flour modification by polycarbonate grafting was achieved in a reactive extrusion process coupled with his blending in a melt state with PBAT matrix. Compatibilization effects were discussed in terms of microstructures, interface reactions and matrix modifications. Interface modifications were evidenced on mechanical properties of these blends
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Kašparová, Petra. "Dopad rekodifikace občanského a obchodního práva na české účetní předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191579.
Full textAbstract:
The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.
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Ketnerová, Gabriela. "Etika v účetní profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75824.
Full textAbstract:
The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.