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Dissertations / Theses on the topic 'IFRS long term costs'

Author: Grafiati

Published: 24 June 2021

Last updated: 29 July 2025

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1

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. Ho

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2

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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3

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 o

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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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5

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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6

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 a

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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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8

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

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9

Smith, Andrew David. "Fractional Reserve Banking: Do the Macroeconomic Benefits Outweigh the Costs?" Thesis, Griffith University, 2015. http://hdl.handle.net/10072/367989.

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Fractional Reserve Banking (FRB), the practice whereby banks create long-term loans and short-term deposits, has existed since the early seventeenth century, and is generally considered to be economically beneficial by making money more readily available for long term investment. But it also has a sting, since it is premised on an unfulfillable promise: that all depositors can withdraw all their savings whenever they wish. This can result in panic withdrawals from banks, which have the potential to escalate into worldwide financial crises. So do the benefits of FRB outweigh the costs? Su

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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

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11

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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12

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 w

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13

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 r

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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 pr

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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

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16

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 specific

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18

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 classificat

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19

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

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20

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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22

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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23

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 financin

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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 i

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25

Осіпчук, О. П. "Посилення взаємодії функції планування, обліку та контролю в системі управління підприємством» (на прикладі ДП «Коростенське ЛМГ»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Osipchuk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти планування, обліку та контролю в системі управління підприємством ДП «Коростенське ЛМГ». Проаналізовано первинний облік лісів, фінансово-майновий стан підприємства та заходи покращення рентабельності діяльності підприємства. Запропоновано методику вартісної оцінки деревостанів, удосконалити вихідні данні бази технічної документації ЛМГ, яка подається підприємством до Державного лісового кадастру для покращення обліку та оцінки деревних лісових ресур

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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 Beisp

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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." Master's thesis, 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." Dissertação, 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,

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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

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Alidarous, Manal. "The Capital Market Effect of the IFRS Mandate on IPO Underpricing and Long-term Performance: Evidence from Saudi Arabia." Thesis, 2020. https://vuir.vu.edu.au/42193/.

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Current accounting disclosure literature documents economic benefits for mandating International Financial Reporting Standards (IFRS) for European Union (EU) and developed non-EU countries. The critical question is whether there are economic benefits from mandating IFRS on accounting quality in emerging non-EU countries. From an emerging market perspective, this question has not yet been investigated. This thesis examines the economic benefits that IFRS mandating brings to the underpricing and long-term performance of Initial Public Offerings (IPO) firms in one of the largest emerging non-EU c

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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 r

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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 pati

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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 Sta

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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

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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 t

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