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Dissertations / Theses on the topic 'IFRS long term costs'
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Ribbing, Adrian, and Daniel Sandersson. "Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-446678.
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In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. However, we found small indications that changes in audit fees are lower for large firms after the implementation of IFRS but the model’s explanatory factor was low and the effect small so no definitive conclusions could be made. The results remain the same after performing several robustness tests.
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Xie, Haifeng. "Modelling issues in institutional long-term care : placement, survival and costs." Thesis, University of Westminster, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.434382.
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Torregrosa, Paul T. "An examination of tax and agency costs rationales for long-term leasing." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/87677.
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The focus of this dissertation is on tax and agency costs rationales for the use of long term leases. While much attention has been given to the valuation effects of debt and equity financing, the literature is surprisingly scant on the valuation effects of lease financing. This research develops a model that demonstrates that lease contracts can create wealth in two ways: one, by partially alleviating the Myers' underinvestment problem created by the issuance of risky debt and the other, by effectively transferring tax shields from low income lessees to high income lessors. The implications of the model are formulated into testable hypotheses which are empirically tested in both financial leases and sale and leaseback transactions.
Several new empirical findings are reported in the study. Evidence presented indicates that the market reacts favorably to lease announcements by lessees involved in either sale and leaseback transactions or financial leases. No general conclusions could be drawn for the valuation impact for lessors. In addition, the results suggest that tax motives are of primary importance in explaining the use of lease financing. However, the agency cost rationale is not confirmed by the data.<br>Ph. D.
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Pursall, Emma Rhiannon. "Long-term costs of early-life infection in the mealworm beetle, Tenebrio molitor." Thesis, University of Sheffield, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.527204.
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Eneroth, Magnus. "Amputation for vascular disease prognostic factors for healing, long-term outcome and costs /." Lund : Lund University, Dept. of Orthopedics, Lund University Hospital, 1997. http://catalog.hathitrust.org/api/volumes/oclc/39752358.html.
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Polanská, Lucie. "Dlouhodobá hmotná aktiva podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15409.
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This diploma thesis focuses on long-term tangible assets in International Financial Reporting Standards and Czech accounting legislation. My thesis deals with regulation and harmonization of accounting information, describes recognition, valuation and presentation of long-term tangible assets in IFRS and Czech legislation; US GAAP regulation is mentioned if significant. An important contribution of the thesis is a practical application concentrated on accounting policy used in practice and compliance with requirements on disclosures. Another outcome of the thesis is a comparison between IFRS and Czech legislation and summarizing the difference.
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Burger, Hendrik. "Vascular access for haemodialysis long term results, costs and the effects of percutaneous transluminal angioplasty /." Maastricht : Maastricht : Rijksuniversiteit Limburg ; University Library, Maastricht University [Host], 1994. http://arno.unimaas.nl/show.cgi?fid=6953.
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Healey, Andrew Thomas. "Economic implications of psychosocial development in childhood : long-term outcomes and the costs of intervention." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1836/.
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This thesis explores two issues: 1. the relationship between emotional and behavioural difficulties in childhood and adult economic attainment; and 2. the costs arising from the public service response to child and adolescent psychosocial difficulties. After a review of the relevant literature, longitudinal data are used to examine the first of these issues. The relationship between psychosocial development and labour market outcomes are examined for a cohort of British males of predominantly working class origin. Similar longitudinal analyses are then repeated in a national and more socially representative British birth cohort born in 1970 who were most recently followed-up at age 30. Econometric estimations relating to age 30 earnings within the 1970 cohort are combined with cross-sectional earnings data from a large survey of the UK labour force to arrive at a series of lifecycle earnings projections for workers who experienced childhood psychosocial problems. Potential justifications for public intervention are examined followed by an outline of current service arrangements in the UK and a discussion of recent policy developments towards child and adolescent psychosocial problems. Service utilisation data from a major epidemiological survey of the mental health of children and adolescents in Britain are then used to derive new empirical estimates of the costs to the National Health Service and education system arising from child and adolescent psychopathology. Individual variations in costs are then examined in more detail using multivariate statistical methods with a view to assessing the extent to which services are responsive to psychosocial problems that are more socially and academically disabling.
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Olson, Darcie Lange. "Trends in work-related injury rates and the associated incurred costs in long-term care centers." Thesis, The University of Wisconsin - Milwaukee, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3615712.
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<p> <i>Background.</i> Nursing assistants, working in long–term care facilities, have consistently been among the top occupational groups experiencing work-related musculoskeletal injuries. These injuries have been attributed the physical demands of lifting and moving the individuals in their care. Great strides in research have identified successful risk reduction strategies such as the implementation safe patient handling and mobility programs. The benefits of these programs have been advocated over the last two decades, but the rate of injuries among nursing assistants continues to be more than double the national average for all other industries. The purpose of this study was to investigate the influence of safe patient handling and mobility policies and procedures, facility resources, and work practices on the trends in injury rates and the associated costs in long-term care facilities.</p><p> <i>Methods.</i> Thirty-eight facilities contributed information to the study. Data were gathered on safe patient handling policies, facility resources, work practices, work-related injuries and workers’ compensation costs for 2002 – 2011.</p><p> <i>Results.</i> Eighty-four percent of the facilities had patient handling policies or were preparing to implement in the upcoming year. All of the facilities had mechanical lifting devices, employee training and procedures for embedding safe patient handling into daily work practices. Nineteen facilities contributed one to ten years of data, showing injury rates decreased 63% from 2002 – 2011. Eleven facilities provided worker’s compensation information showing medical and indemnity costs decreased 54% from 2006 – 2011. The presence of a policy, was not found to independently influence these factors. The number of days away from work due to work-related injuries was significantly lower in facilities with patient handling policies. <i> Conclusion.</i> The presence of the policy was not found to independently influence injury rates or costs, but the prevalence of safe patient handling policies, mechanical lifting devices and safe work practices suggested that a safety culture may finally be present in long-term care. Despite the impressive reductions in injuries and costs, the continued higher than average rate of injuries among this occupational group may indicate that other factors now play a greater role in work-related injuries.</p>
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Vlachová, Michaela. "Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výšku položek v povinných účetních výkazech vybrané soukromoprávní korporace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402019.
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This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards.
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Vu, An T. (An Thien). "Radiation therapy of pediatric brain tumors : comparison of long-term health effects and costs between proton therapy and IMRT." Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/65511.
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Thesis (S.M. in Technology and Policy)--Massachusetts Institute of Technology, Engineering Systems Division, Technology and Policy Program; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Nuclear Science and Engineering, 2011.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 101-109).<br>Radiation therapy is an important component of pediatric brain tumor treatment. However, radiation-induced damage can lead to adverse long-term health effects. Proton therapy has the ability to reduce the dose delivered to healthy tissue when compared to photon radiation therapy, but this dose benefit comes at a significantly higher initial cost, as proton therapy is 2 to 3 times more expensive to deliver than photon therapy. This thesis provides a framework for the evaluation of health and cost effectiveness of proton therapy compared to Intensity Modulated Radiation Therapy (IMRT). Proton therapy and IMRT treatment plans of patients treated for low-grade gliomas (LGGs) were analyzed to provide risk estimates of long-term health effects based on the dose distributions. A Markov simulation model was developed to estimate the health effects and costs of proton therapy and IMRT. The model tracked a pediatric cohort treated for LGGs at age 5. In the model, the patients were at risk of acquiring IQ loss, growth hormone deficiency (GHD), hypothyroidism, hearing loss, and secondary cancer. Patients faced risks of death due to tumor recurrence, secondary cancer, and normal death. In addition, a review of literature was performed to estimate the costs and additional health risks not determined from the patient treatment plans. The simulation results show that proton therapy can be cost effective in the treatment of LGGs based on the health risks estimated from the patients treatment plans. The cost associated with IQ loss and GHD were the main contributors to the total costs from long-term health effects. Proton therapy also results in a lower level of IQ loss and a lower risk of acquiring other long-term health effects. However, the relative difference in IQ point loss between the treatment modalities is small in the limited number of patients studied. There is a need to further investigate the advantages of proton therapy in reducing the dose delivered to the relevant parts of the brain to lower the risks of adverse health effects, especially for IQ loss.<br>by An Thien Vu.<br>S.M.<br>S.M.in Technology and Policy
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Šebková, Kateřina. "Vykazování budov podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81994.
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The diploma thesis deals with reporting of building in accordance with International Financial Reporting Standards and after that in accordance with Czech accounting regulations. The part, which is dedicated to IFRS, is focused to the reporting of company buildings according to the standards: IAS 16, IAS 40, IFRS 5 and IAS 36. The content of the next part is dedicated to Czech accounting regulations of company buildings especially to the Czech accounting standard no. 013. There is the comparison of the reporting of company buildings in accordance with IFRS and Czech accounting regulations as well. The last part of the diploma thesis is focused to the analysis of the selected financial statements.
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Fischer, Timo. "European co-ordination of long-term care benefits: the individual costs of migration between Bismarck and Belveridge systems. Illustrative case studies." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2004. http://epub.wu.ac.at/1728/1/document.pdf.
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The paper to be presented discusses the default in policy coordination or harmonisation in European Social Policy and the emerging private cost borne by migrating individuals. The different designs of national social security schemes imply administrative hurdles and incompatibilities. The latter may also discourage labour movements between EU - countries since migration could bring about a reduction or a loss of social security rights acquired on the basis of past employment and past contributions. The access to new benefits may be hampered as long as some national social security insurance programs demand a minimum coverage period as a prerequisite for benefit claims and disregard preceding insurance periods in other countries. Taking present EU law into account, we design case studies to identify barriers to entry resp. to exit for individuals or households when migrating from one social security scheme to another. Within these scenarios, movements between national systems in Bismarckian tradition and Beveridge systems are of great interest. The paper is based on a research project conducted at the Centre of Excellence of International Tax Coordination at the Vienna University of Economics and Business Administration. (author's abstract)<br>Series: Discussion Papers SFB International Tax Coordination
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Nakládal, Lubomír. "Problematika zásob a jejich oceňování podle platných českých předpisů a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9141.
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This diploma paper in detail describes inventory separately from aspect of Czech accounting legislation and international accounting standards IAS/IFRS. Attention is devoted to meaning, structure and contents of individual legal enactment, qualification and division of inventory, methods of accounting and publication and especially their evaluation. The objective of this thesis is comparison of Czech accounting legislation and IAS/IFRS to find out differences between Czech legislation and IAS/IFRS in qualification, accounting, publication and evaluation of inventory. All determined differences are summarized in closing parts of the work together with classification of individual legal enactment and recommendations for Czech accounting legislation about implementation of some useful elements from IAS/IFRS.
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Prosserová, Kateřina. "Vykazování vybraných skupin aktiv podle IFRS, US GAAP a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417353.
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The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.
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Bošková, Tereza. "Finanční vykazovaní stavebních smluv podle ČÚS, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360537.
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This diploma thesis deals with specifics for reporting of construction contracts in financial statements according to czech accounting regulations, IFRS and US GAAP. These are contracts that are custom-made, so they are not serial production and they are long-term, so most of their production goes into more accounting periods. In 2018, new Standards for Recognition of Revenue from contracts with customers IFRS 15 and ASC 606 will enter into force. The aim of the thesis is to characterize individual approaches to the reporting of revenues from construction contracts with a focus on the specifics in this sector and their comparison. To achieve this goal, a comparison method will be used. The thesis is divided into the theoretical and practical part. The theoretical part describes requirements and aspects related to building contracts, individual accounting standards including new revenue standards. In the practical part, an example is illustrated that shows a different approach to reporting revenue from these contracts in accordance with Czech accounting regulations and IFRS or US GAAP and comments on the changes that may occur through the application of new standards. At the end of the thesis, individual approaches are compared.
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Willey, Kim. "Beyond short-termism : effective regulatory and financial industry reform for sustainable long-term investment in publicly listed companies." Thesis, University of Cambridge, 2019. https://www.repository.cam.ac.uk/handle/1810/289708.
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This thesis examines responses to the problem of stock market short-termism ('SMST'). SMST is defined as investors preferring short-term financial returns over potentially more profitable longer-term investment opportunities. Such short-termism may result in serious real-world consequences. Company executives appear to respond to short-term pressures in ways that jeopardize the long-term sustainability of listed companies negatively impacting investors and other stakeholders including employees, customers and the community at large. This thesis provides an original contribution to the academic literature via an in-depth examination of all significant regulatory and financial industry efforts meant to reform SMST in major capital markets after the global financial crisis of 2007-2009. I hypothesize that the extensive discussion of the SMST issue has generated substantial reforms. Based on an analysis of the implemented reforms, I reveal that the anticipated surge of SMST reform has not occurred. I then explore why the widespread SMST discussion has not resulted in greater reform efforts. This examination reveals the complex nature of the SMST problem and the evidentiary issues inherent in viably identifying and measuring the harms of SMST. However, I determine that there is probable cause for concern justifying SMST reform measures. Further, I conclude that SMST issues arise because investors are biased towards short-term returns when calculating risk. This bias is evident in share pricing, meaning that share prices are not a reliable indicator of fundamental corporate value. Based on this conclusion, an original dual pathway for SMST reform is proposed. This dual pathway indicates that SMST reform measures must either: (1) reduce the actual or perceived excessive discounting of future returns by investors (i.e. make share prices better reflective of long-term value); or (2) cut-off the transmission mechanisms of SMST into the listed company (i.e. sever the link between share prices and corporate decision-making). Assessing the reforms against this dual pathway reveals that few of the reforms are conceptually effective. Of the few reforms that are conceptually effective, most are relatively 'light' touch. A 'light' touch approach may not be problematic, however, as such measures are easier to implement than 'hard' law. In the case of regulatory reforms, a 'light' touch approach provides scope for flexibility to minimize the many potential harms associated with 'hard' law measures. Consequently, this thesis concludes that SMST reform is more likely to occur if reformers pursue a 'lighter' touch approach meant to reduce excessive discounting of future returns and 'nudge' capital markets away from their harmful short-termism focus.
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Mockutė, Diana. "Ilgalaikio materialiojo turto apskaitos metodika." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060524_111651-61936.
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Final work of the master studies consists from 122 pages, 20 pictures, 11 tables, 77 literature sources, and 10 annexes. The work is written in Lithuanian.
KEY WORDS: long-term tangible assets, accounting, purchase costs, depreciation, repairs.
Object of the study-long-term tangible assets.
Research subject -Long-term tangible assets accounting methods.
Aim of the research – after methods of accounting of long term-tangible assets analysis to establish accounting problems and to present recommendations for methods improvement.
Tasks:
o after conception of long-term assets and it’s classification analysis to present the definition of long-term tangible assets and to expose it’s classification importance;
o after analysis of scientific economic literature, acts regulating accounting of long-term tangible assets and accounting standards, to establish accounting of long-term tangible assets methods problems and to present how to solve the problems;
o after investigation of long-term tangible assets accounting methods solution problems practical validity , to present proposals for long-term tangible assets accounting methods improvement.
The research methods are monographic, observation, data systematize and work up, logical analysis and synthesis, comparable analysis and graphic.
After analysis of economic literature, scientific works, publications, international and national accounting standards, Republic of Lithuania laws and other normative acts cleared up the problems of... [to full text]
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Pospíšilová, Iva. "Mezinárodní standardy účetního výkaznictví versus česká úprava dlouhodobého majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221962.
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The master´s thesis deals with long-term assets. It contains analysis of differences in appreciation of the long-term assets between czech accounting legislation and international accounting standards IFRS/IAS, and succesive application of ascertained differences into the corporate enterprise with the target to find out the impact on trading income.
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Byrtus, Dominik. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402063.
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The master’s thesis is focused on the creation of a financial plan for 4 future periods for real company. The first part describes a general structure of the financial plan, its types and specifies the most used analysis. As well as the principles and methods, which are mostly used in financial planning, are mentioned. Based on theoretical knowledge, the practical analysis of current situation, financial situation and future perspectives of the company are included. The financial plan is specified in the last part of this thesis.
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Sendecka, Joanna. "Age, Longevity and Life-History Trade-Offs in the Collared Flycatcher (Ficedula albicollis)." Doctoral thesis, Uppsala : Acta Universitatis Upsaliensis, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-7787.
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Frolov, Igor. "Porovnání leasingového a úvěrového financování dlouhodobého majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9919.
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The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.
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Ansar, Atif. "'New departures' in infrastructure provision : an ongoing evolution away from physical assets to user needs." Thesis, University of Oxford, 2010. http://ora.ox.ac.uk/objects/uuid:1f938334-bf4e-45cc-81fc-be50afa5dc9e.
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Infrastructure—communications, energy, transport, waste, and water networks—is critical for economic activity and social well-being. Practitioners, politicians, and economists advocate high levels of investment in infrastructure under the rubric of 'planning for growth' (or the 'push' paradigm). This paradigm relies on complex public-private arrangements in the name of public interest. These seemingly reasonable arrangements are, however, not delivering their promise. Evidence shows that the needs of infrastructure users in rich and poor countries are not being met, many private providers of infrastructure earn rich returns, assets are rarely built in time or on budget, and there is tremendous waste in the operation of many infrastructure industries. No other sector could survive the profligacy and slack common in infrastructure. I distil the following primary propositions of the accepted wisdom, which is inspired by mainstream economics: First, infrastructure assets necessarily entail high sunk costs and large economies of scale. Consequently, assets last for very long periods of time, and they cannot be readily moved. Second, infrastructure outputs are homogeneous. Third, one network fits all users (large and small). Fourth, infrastructure users, even large ones, are likely to have weak bargaining power in procurement of infrastructure outputs. I challenge these four propositions of the conventional wisdom by putting forward alternative hypotheses. First, instead of being monolithic and costly, infrastructures can be assembled (and disassembled) as flexible modules for specific users in specific places. Drawing on option pricing theory in quantitative finance, I recast infrastructures as 'portfolios of real options'. Second, infrastructure outputs are, in fact, heterogeneous and differentiated services. Third, one infrastructure network cannot fit all users, either today or in the future. Users are remarkably heterogeneous, not only in terms of unique user preferences but also in terms of spatial location. Infrastructure networks need to evolve in tandem with user needs or risk spatial, temporal, and relational obsolescence. Finally, users, large and small, are adept at exerting strong bargaining power in procuring infrastructure both prior to and after rendering durable and immobile investments. Users also strategically deploy intermediaries, e.g. futures and Over-the-Counter (OTC) exchanges, and real estate developers, to negotiate private contracts for infrastructure services. These findings are supported by two case studies. The first case study details the process by which ThyssenKrupp, a large steel company, bargained for its infrastructure by locating to a manufacturing site in the U.S. The second case study focuses on residents of Lavasa, one of the largest property developments in India. Here, small users of infrastructure exert strong bargaining power with the aid of intermediaries—the real estate developer and the property asset manager. New departures in infrastructure provision are urgently needed at a practical level. Poor investments rendered today—particularly if costly, inflexible, and durable—will suffocate tomorrow’s possibilities. The spatial, temporal, and relational approach proposed in this dissertation begins to offer an alternative account of how tomorrow can be modularly shaped.
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Schmidt, Martin Hermann. "Four essays on German stocks." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2016. http://dx.doi.org/10.18452/17445.
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Diese Dissertation zielt darauf ab, ein besseres Verständnis für Anomalien und Insiderhandel zu schaffen, sowie die Verfügbarkeit von qualitativ hochwertigen Daten für den deutschen Aktienmarkt zu verbessern. Der erste Aufsatz beinhaltet eine verzerrungsfreie Zeitreihe von monatlichen Renditen deutscher Aktien für die Jahre 1954 bis 2013, die auf der Basis stabiler Regeln berechnet und gut dokumentiert ist. Im Weiteren enthält der Aufsatz eine detaillierte Beschreibung des deutschen Aktienmarktes und dessen Besonderheiten, insbesondere im Vergleich zu den USA. Der zweite Aufsatz zeigt am Beispiel des Fama/French Drei-Faktoren-Modells die Probleme auf, die Anbieter und Nutzer von Faktorendaten haben, die sich nicht auf die USA beziehen. Die empirische Analyse von sieben Faktorensets für Deutschland zeigt, dass die Übernahme von Faktormodellen in einen anderen Kapitalmarkt eine komplexe Thematik ist. Der Aufsatz gibt Anregungen für Nutzer und Anbieter von Faktorensets und zeigt, wie die Wahl des Faktorensets das Ergebnis einer Studie beeinflussen kann. Im dritten Aufsatz werden verschiedene zyklische und antizyklische Handelsstrategien hinsichtlich ihrer Performance im deutschen Aktienmarkt untersucht. Von den untersuchten Strategien erscheint nur Momentum konsequent abnormale Renditen zu erzielen, dies auch nach Transaktionskosten. Die vierte Arbeit untersucht öffentlich bekannt gegebene Aktientransaktionen von Insidern börsennotierter deutscher Unternehmen. Der Aufsatz zeigt, dass Insider von TecDAX-Unternehmen und ihre Imitatoren hohe und statistisch signifikante abnormale Renditen erzielen. Insgesamt zeigt die Dissertation, dass methodische Variationen, die Verwendung verschiedener Untersuchungsdesigns, die Datenqualität und die Sorgfalt beim Erstellen von empirischen Analysen zur Beurteilung der Robustheit und der Stabilität der Ergebnisse unerlässlich sind. Der deutsche Aktienmarkt scheint effizienter zu sein als bisherigere Studien typischerweise nahelegen.<br>This doctoral thesis aims to contribute to a better understanding of stock market anomalies and insider trading as well as to improve the availability of high quality data for the German stock market. The first paper provides a sixty-year time series of monthly returns on German stocks that is constructed on the basis of stable rules, is well documented, includes all return components, and is free of biases. The paper also contains a detailed description of the German stock market, its peculiarities, regulation and differences as compared to the U.S. The second paper uses the Fama/French three-factor model as an example to point out the problems that providers and users of non-U.S factor data sets face. The empirical analysis of seven different factor data sets available for Germany shows that exporting a specific factor model from the U.S. to another capital market is neither an easy nor well-defined task. The paper gives suggestions to users and creators of factor sets and shows how the choice of a factor set affects the result of an empirical study. The third paper provides evidence on how various contrarian, momentum and seasonality strategies perform in the German stock market. Among these strategies, only momentum investing appears to earn persistently non-zero returns, even after transaction costs. The fourth paper studies publicly disclosed stock transactions by insiders of listed German firms. The paper finds that insiders of TecDAX firms earn large and statistically significant abnormal returns net of transaction costs; for DAX insiders they are indistinguishable from zero. Overall, this thesis illustrates that methodological variations, the use of different specifications, data quality and care when preparing empirical analyses is essential in the assessment of the robustness and stability of results. In sum, the German stock market appears to be more efficient than previous studies have typically suggested.
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Siegert, Olaf. "Die Allianz-Initiative der Wissenschaftsorganisationen und Ihre Aktivitäten im Bereich Open Access." Universitätsbibliothek Chemnitz, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-187684.
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Der Vortrag stellt zunächst die Allianz-Initiative im Bereich Digitale Information und deren verschiedene Handlungsfelder vor. Danach widmet er sich eingehender dem Handlungsfeld Open Access und beleuchtet die verschiedenen Aktivitäten der Allianz in diesem Feld. An verschiedenen Beispielen wird zudem erläutert, welchen Impact die verschiedenen Aktivitäten entfaltet haben. Abschließend wird ein Ausblick in die thematische Planung für die nächsten Jahre gegeben.
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Carapito, André Felício Duarte Beirão. "Long-term projections of electricity generation costs in Portugal." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/79581.
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Carapito, André Felício Duarte Beirão. "Long-term projections of electricity generation costs in Portugal." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/79581.
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Tseng, Chiang-Ni, and 曾薔霓. "The Study of the Costs of "Family Centered Caring in Place" Policy: Estimating of the Costs of Long-Term Care." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/66616030533802333214.
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博士<br>國立中正大學<br>社會福利系<br>91<br>Normatively speaking, the family is the ideal field of caring. Due to the ageing population and changing structure of the family, substantially a number of family caregivers are struggling under enormously physical and financial burdens. For this reason, the support and services of home and community care are needed. Thus the burden of procuring and paying for long-term care falls heavily upon the disabled people themselves and upon their families. In the other word, these families and other informal caregivers play a vital role in the long-term care network, and their efforts need to be supported. By sharing the caring duty and financial responsibility with the whole society, the family will still be the ideal field of caring for the disabled people and their family members. Given the appropriate model of care in accordance with the type and level of needed care, the efficiency of resources allocation can be upraised. This research will focus on the mechanism and dispensation of the long-term care resources and financing system based upon the philosophy of “family centered caring in place”.
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Mikolas, Cynthia Jean. "Nursing home residents' and family caregivers' strategies in financing the costs of long-term care /." 2001. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3019952.
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Lin, Chi-Ping, and 林季萍. "Comparison of Medical and Long Term Care Costs between the Cerebral Hemorrhage and the Cerebral Infraction." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/36456708442901760834.
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碩士<br>高雄醫學院<br>公共衛生學研究所<br>87<br>Abstract
The major purposes of this study are three-fold: 1) to understand the differences in demographic characteristics, social support, and medical condition of cerebral hemorrhage and cerebral infarction; 2) to compare the medical and long term care costs of two medical conditions; 3) to examine and compare the patient''s physical function. The variables of health condition were derived from survey data, which is a primary data. While medical costs or expenditure was obtained from the Bureau of National Health Insurance claim data. In total, the study samples were 51 cerebral hemorrhage and 136 cerebral infarction patients.
The results concluded that the mean age and numbers of diseases were lower in the cerebral hemorrhage than those of in the cerebral infarction. The average length of hospital stay and average cost were higher in the cerebral hemorrhage than those of in the cerebral infarction. Charges for room, treatments and drugs were the highest in the cost structure for hospital stay. Four determining factors of hospital costs were found, that is, type of stroke, length of hospital stay, number of insertion tubes, and cost-of-living deliverance. With respect to long term care costs, direct costs of home care were lower than institutional care (NTD$23,767 vs. NTD$35,753). The physical functions of home care patients were better than institutionalized patients. Comparison of the first year medical and long-term care costs after the stroke for the cerebral hemorrhage were higher than cerebral infarction (NTD$456,308-561,031 vs. NTD$313,389-403,393).
Due to hospital costs affected by length of hospital stay, this study suggests to control the hospital stay and to encourage discharge planning. The eligibility criteria of home care mandated by the NHI also need to revised, since hospital costs are higher than those of long term care costs, most of the home care patients are severity disability. The government should call more attention on the prevention of hypertension and diabetes in order to lower the probability of being stroke.
Key Words：Cerebral Hemorrhage, Cerebral Infarction, Medical Cost, Long Term Care Cost
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"European co-ordination of long-term care benefits: the individual costs of migration between Bismarck and Belveridge systems." SFB International Tax Coordination, 2004. http://epub.wu-wien.ac.at/dyn/dl/wp/epub-wu-01_87f.
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Wu, Hsiang-Yi, and 吳相儀. "Illusory self-perceptions: Short and long term costs of self-enhancement for academic performance in Taiwanese and American Adolescents." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/z9fewt.
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博士<br>國立臺灣師範大學<br>教育心理與輔導學系<br>101<br>It is widely accepted in American society that self-enhancement is beneficial, but the evidences supporting this idea are contradicted. In this study, a theoretical analysis for understanding self-enhancement among Taiwanese and America adolescents is provided by using a refined methodology which reduced the errors that occurred from previous research. Study 1 was to identify the motivation underlying the self-enhancing tendency for academic performance among Taiwanese adolescents via an amended methodology which is measuring self-enhancement through the residual discrepancy among perceived performance without incentive, perceived performance with incentive, and actual performance. The participants included 214 Taiwanese students in seventh grade. Study 2 was to understand the short term relationship between self-enhancement and mathematics achievement in Taiwanese and American adolescents via the same amended methodology in Study1. The participants included 214 Taiwanese students in seventh grade and 128 American students of seventh and tenth grades. Study 3 was to tracks the prediction of mathematics achievement in Taiwanese and American adolescents across four semesters. The participants in Study 3 are the same as Study 2. Study 4 was to test the hypothesis that grit mediates the relationship between self-perception and academic performance. The participants in Study 4 are the same as Study 1. Results showed that (1) The refined methodology leads to three types of analysis and demonstrate a motivational bias for Taiwanese adolescents in Study 1. First, self-enhancers and self-effacers show lower short term academic performance than accurate self-assessors. Second, self-enhancers unintentionally and self-effacers unintentionally show lower short term academic performance than accurate self-assessors unintentionally. Lastly, self-effacers intentionally outperformed self-enhancers intentionally and accurate self-assessors intentionally. (2) Three types of analysis in Study 1 were conducted on Taiwanese and American adolescents respectively in Study 2. That self-effacers intentionally outperformed their peers in school only showed in Taiwanese adolescents. For the other analysis, whether self-assessing unintentionally or intentionally, the results all reveal accurate self-assessors outperformed their peers for short term mathematics achievement. (3) A three-way ANOVA for country, type of self-perception and semester was conducted on the mathematics achievement in Study3. For self-assessing unintentionally, the results showed that during the four semesters, no matter in Taiwan or in the U.S., the mathematics achievement was highest in accurate self-assessors unintentionally, then in self-enhancer unintentionally and lowest in self-effacer unintentionally. However, for self-assessing intentionally, the three-way interaction was significant. First, for Taiwanese, the mathematics achievement was highest in self-effacer intentionally, then in accurate self-assessors intentionally, and lowest in self-enhancer intentionally in four semesters. For Americans, the mathematics achievement was higher in self-effacer intentionally than self-enhancer intentionally in three semesters. Second, for self-enhancer intentionally, Americans outperformed Taiwanese in two semesters. For self-effacer intentionally, Taiwanese outperformed Americans in four semesters. (4) In Study4, for self-assessing unintentionally, the results showed that grit mediates the relationship between self-perception bias and academic performance. For self-assessing intentionally, the results showed that grit was not a significant mediator between self-perception intentionally and academic performance.
The article concludes with implications for theory, research and practice. First of all, a major force of the present research is methodological. This research has taken a step in the direction of defining and measuring self-enhancement via a refined methodology. Second, this research provides a precise construct of self-enhancement and demonstrates the motivational bias. Lastly, this is the first study use refined methodology to distinguish the difference of self-enhancement between the cultures, especially the self-effacing bias in Taiwan.
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Lai, Hui-Wen, and 賴慧文. "Comparisons of Hospitalization Costs and Quality of Medical Care in Long-term Ventilator-dependent Patients with and without Ventilator-associated Pneumonia." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/kapc87.
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碩士<br>臺北醫學大學<br>醫務管理學研究所<br>104<br>Introduction: Taiwan''s aging population, an increase in chronic diseases and recent advancement in medical equipment has resulted into an increase in ventilator-dependent patients every year. Ventilator use often leads to complications of ventilator-associated pneumonia and increased health care resource utilization. National Health Insurance Administration in 2000 began to implement "National Health Insurance ventilator-dependent patients integrated care prospective payment pilot program" to enhance the quality of care of ventilator-dependent patients and reduce the problem of improper use of medical resources.
Therefore, the purpose of this paper is as follows:
1)Depending on demographic characteristics, the difference in total hospitalization costs in long-term ventilator-dependent patients with and without ventilator-associated pneumonia.
2)Depending on demographic characteristics, the difference in results of quality of medical care in long-term ventilator-dependent patients with and without ventilator-associated pneumonia (including rotation intensive care unit (rotary ICU), home care, successful discharge and death after discharge from respiratory care unit).
Method: This study uses secondary data from Taiwan’s National Health Insurance Research Database, Longitudinal Health Insurance Dataset, 2010 (LHID2010) provided by Ministry of Health and Welfare. The study period was from 2008-2012. The total number of patients were 2,992, where long-term ventilator-dependent patients without ventilator-associated pneumonia were 1,048 patients and with ventilator-associated pneumonia were 1,944 patients. Controlling the demographic characteristics, the difference in hospitalization costs and results of quality of medical care was explored. Data processing and statistical analysis was done using SAS Version 9.4, multiple regression analysis was used to investigate the difference in total hospitalization costs between long-term ventilator-dependent patients with and without ventilator-associated pneumonia. Logistic regression analysis was used to explore the odds ratio for results of quality of medical care between ventilator-dependent patients with and without ventilator-associated pneumonia.
Result: The study found that hospitalization costs was not associated with gender and age, but there was a statistical significant correlation between total hospitalization costs and hospital type. Secondly, in terms of demographic characteristics, whether it is rotating ICU, home care, successful discharge and death after discharge from respiratory care unit, the proportion of male patients are higher than female patients, patients above 70 years accounted for the highest group of patients and regional hospitals had the highest frequency of visits. Finally, rotary ICU and hospital type showed statistical significant correlation with result of quality of medical care; home care showed statistical significant correlation with hospital type and age; successful discharge from respiratory care unit demonstrated a statistical significant correlation with hospital type; death after discharge showed no significant correlation to demographic characteristics.
Conclusion: Long-term ventilator-dependent patients whether with or without ventilator-associated pneumonia, were comprised mainly of male patients over the age of 70, with majority of hospitalization in regional hospitals. Secondly, average annual total hospitalization cost was lower in long-term ventilator-dependent patients without ventilator-associated pneumonia than with ventilator-associated pneumonia and it was correlated with hospital type. Moreover, in demographic characteristics, the rotary ICU, home care, successful discharge and death after discharge from respiratory care unit, where majority of the patients were male over the age of 70, with the highest frequency of visits in regional hospitals; and finally, rotary ICU and hospital type were correlated, home care was correlated to age and hospital type, successful discharge from respiratory care unit demonstrated a statistical significant correlation with hospital type; death after discharge showed no significant correlation to demographic characteristics. The main limitation of this study was the limitation in NHI database field, lack of information about the main cause of illness, reliability of disease code and no definitive initial date of ventilator use. Further studies can be done using follow-up questionnaires or following long-term medical records, to further explore the discharge rate, mortality rate, nosocomial infections and other results of quality of medical care in ventilator-dependent patients with different diseases.
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ŠTEMBERKOVÁ, Sandra. "Dlouhodobý majetek z pohledu české účetní legislativy a IFRS." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-52687.
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The master thesis compares the differences between Czech Accounting Legislation and International Financial Reporting Standards regarding long-term assets. The thesis is divided into two major parts, such as theoretical and practical The theoretical part of the master thesis comprises theoretical information concerning issues of long-term assets. Firstly, there is the definition of long-term assets, then the ways of acqusition, valuation, depreciation and elimination are described from the point of view of the Czech Accounting Legislation. According to the International Financial Reporting Standards long-term assets are defined by two main standards which deal with their issues. The aim of the theoretical part is to analyse differences between the Czech Accounting Legislation (CAL) and the International Financial Reporting Standards (IFRS) in the field of long-term assets. In this part of the master thesis the key differences between these two accounting systems are to be found and described. The aim of the practical part is to apply the differences between CAL and IFRS on the particular subject. The theoretical findings are applied on the concret examples on which is explained how accounting transactions affect profits and balance sheet both in terms of the Czech Accounting Legislation and the International Financial Reporting Standards.
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VALDMANOVÁ, Dagmar. "Vliv odpisování dlouhodobého majetku na výsledek hospodaření - analýza českých účetních předpisů a IFRS." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-50523.
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This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.
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MacLeod, Suzanne. "From the "rising tide" to solidarity: disrupting dominant crisis discourses in dementia social policy in neoliberal times." Thesis, 2014. http://hdl.handle.net/1828/5213.
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As a social worker practising in long-term residential care for people living with dementia, I am alarmed by discourses in the media and health policy that construct persons living with dementia and their health care needs as a threatening “rising tide” or crisis. I am particularly concerned about the material effects such dominant discourses, and the values they uphold, might have on the collective provision of care and support for our elderly citizens in the present neoliberal economic and political context of health care. To better understand how dominant discourses about dementia work at this time when Canada’s population is aging and the number of persons living with dementia is anticipated to increase, I have rooted my thesis in poststructural methodology. My research method is a discourse analysis, which draws on Foucault’s archaeological and genealogical concepts, to examine two contemporary health policy documents related to dementia care – one national and one provincial. I also incorporate some poetic representation – or found poetry – to write up my findings. While deconstructing and disrupting taken for granted dominant crisis discourses on dementia in health policy, my research also makes space for alternative constructions to support discursive and health policy possibilities in solidarity with persons living with dementia so that they may thrive.<br>Graduate<br>0452<br>0680<br>0351<br>macsuz@shaw.ca