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Dissertations / Theses on the topic 'Income and expense monitor'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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<p> Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxabl

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2

Benites, Mendoza Mónica. "Social responsibility: A gift or a necessary expense? Between good corporate governance and the determination of income tax." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116148.

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This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs meet the criterion of causation, a necessary requirement to be deductible.<br>El presente artículo pretende aportar, mediante el debate, altema de los gastos relacionados con la responsabilidad social, materia que ha tomado relevancia últimamente. En este artículo lo que pretendemos es observar hasta qué punto este tipo de gastos cumple con el criterio de causalidad, requisi

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3

Lai, Hing-hong. "The dynamic of privatizing public housing in Hong Kong : benefiting the better-off at the expense of the poor? /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20123954.

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4

Lai, Hing-hong, and 黎慶康. "The dynamic of privatizing public housing in Hong Kong: benefiting the better-off at the expense of the poor?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31968260.

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5

Macijauskienė, Loreta. "UAB "Kėdbusas" pajamų ir sąnaudų apskaita ir analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120703_150547-23543.

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Įmonė – tai pelno siekiantis ūkio subjektas. Įmonės pagrindinis tikslas iš savo veiklos gauti pelną. Tai yra pagrindinis įmonės veiklos rezultato rodiklis, kurio dydį įtakoja pajamos bei sąnaudos. Todėl, kad būtų pasiektas geras rezultatas, įmonei reikia didinti pajamas ir kiek įmanoma mažinti sąnaudas. Sąnaudų mažinimas įtakoja geresnius įmonės veiklos rezultatus, kas yra labai aktualu tiek įmonės valdytojams, tiek išoriniams vartotojams. Finansų valdymo magistro baigiamojo darbo tema yra aktuali tuo, kad pasirinktos įmonės UAB „Kėdbusas“ finansinė situacija yra būdinga daugumai tokio pobūdž

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Nakládalová, Petra. "Zjišťování výsledku hospodaření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150129.

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This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.

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7

Durán, Rojo Luis Alberto. "Alcances del principio de causalidad en el impuesto a la renta empresarial." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114880.

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The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this tax can be imposed to acquire goods known as a deductible expense of the practice, but not from those that are going to be part of the compatible cost to expropriate. Then, we make an extensive analysis about the way the Peruvian income tax law has configured the approaches of this principle and the understanding emerged from important jurisprudence cases from the members tha

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8

Glozygová, Andrea. "Zdanění mezd a zaměstnaneckých benefitů u velkých účetních jednotek." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399525.

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The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.

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9

Koutecká, Iveta. "Analýza možnosti čerpání finančních prostředků z fondů EU na financování rozvojových aktivit obcí, konkretizace na příkladu města v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165352.

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The thesis is concerned with the analysis of the option of drawing financial means from the European Union's funds to finance the development activities of municipalities. Thanks to the membership of the Czech Republic in the European Union, the municipalities may draw the subsidies to increase not only their own standard of living, but also of the whole region. After classifying the basic terms focused on the public administration, the municipality budget is introduced in more detail as well as the options for subsidies on various levels of public administration, especially through the struct

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10

Adamík, Václav. "Analýza nejvyššího a nejlepšího využití pozemku na ulici Libušina třída v Brně." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2017. http://www.nusl.cz/ntk/nusl-316992.

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The motivation for the creation of this diploma thesis was the analysis of the highest and best use of property (HABU). In the practical part the analysis is applied to concrete examples of the use of unbuilt land, which is located in Brno-Kohoutovice on the street Libušina třída. The theoretical part describes and explains 4 basic hypotheses on which the HABU analysis is based (legal admissibility, physical possibility, financial merits and maximum profitability). The aim of this thesis is to determine which of the variants will be the most profitable, respectively, which will have the highes

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McKinnon, Loretta Carmen. "The contribution of psychosocial factors to socioeconomic differences in food purchasing." Thesis, Queensland University of Technology, 2012. https://eprints.qut.edu.au/60893/1/Loretta_McKinnon_Thesis.pdf.

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In developed countries the relationship between socioeconomic position (SEP) and health is unequivocal. Those who are socioeconomically disadvantaged are known to experience higher morbidity and mortality from a range of chronic diet-related conditions compared to those of higher SEP. Socioeconomic inequalities in diet are well established. Compared to their more advantaged counterparts, those of low SEP are consistently found to consume diets less consistent with dietary guidelines (i.e. higher in fat, salt and sugar and lower in fibre, fruit and vegetables). Although the reasons for dietary

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Růžička, Rastislav. "Analýza možnosti čerpání finančních prostředků z fondů EU na financování rozvojových aktivit obcí, konkretizace na příkladu obce (města)." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-200200.

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In this thesis the focus is on the analysis of the option of drawing financial means from the European Union's funds to finance the development activities of municipalities. Financial options of drawing these means is not equal to all municipalities. The theoretical part focuses on the basic concepts and gives a better idea of the conditions of the functioning of municipalities in the Czech Republic. In the following practical part, the structure, territory and municipality budget is further analysed in detail, of MČ Praha -- Slivenec and Dolní Břežany. The practical part is finished with the

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Ovsyuk, Nina Vasylivna, and Maria Vadimovna Rozhenko. "Features of accounting reflection of non-state pension insurance." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53939.

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1. Про недержавне пенсійне забезпечення : Закон України від 09.07.2003 р. № 1057-IV : станом на 1 лип. 2021 р. URL: https://zakon.rada.gov.ua/laws/show/1057-15 (дата звернення: 04.10.2021). 2. Тартасюк С. Топ-10 недержавних пенсійних фондів: довіряти чи ризикувати. Upinvest - компанія з управління активами. URL: https://upinvest.ua/news/all/top-10-negosudarstvennykh-pensionnykh-fondov- doveryat-ili-riskovat. 3. Задорожній О. Недержавні пенсійні фонди: податковий облік. Вісник. Офіційно про податки. URL: http://www.visnuk.com.ua/ua/pubs/id/3508. 4. Цибульник М. О

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Silva, Hermes Moretti Ribeiro da. "Padrões de orçamento familiar: uma análise mercadológica." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/4524.

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Made available in DSpace on 2010-04-20T20:08:20Z (GMT). No. of bitstreams: 1 71050100647.pdf: 1099460 bytes, checksum: 66dd2618070b80178bdc12169ac39af6 (MD5) Previous issue date: 2009-07-23T00:00:00Z<br>It is becoming more and more recognizable that different family budget categories dispute the limited resources of a family. This suggests a broader and more systemic competition view, once consumer spending on a determined sector may be better understood if related to other sectors. Thus, it is reasonable to concentrate studies in the manifestation of the buyer behavior, expressed by the f

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蕭源廷. "Earnings Management Using Nonoperating Income and Expense." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/u98y64.

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博士<br>國立彰化師範大學<br>財務金融技術學系<br>105<br>ABSTRACT This study examines the 2010-2014 financial statement of Taiwan to discuss the Firm using disorder Core-expense to Non core-expense or Non core-income to Core-income to influence the investor’s judgement. This study provides further insight into the Firm through disorder non-operating income to manage the earring. The empirical methods of the regression analysis are reducing non-operating expense or non-operating income. For mainly Accounting company in Taiwan, there is no difference between the clients to using disorder non-operating income to man

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16

Tseng, Chen-Hsing, and 曾振興. "The Study on the Meaning of Income Tax Expense and Estimation of Taxable Income." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/37944172698069246726.

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碩士<br>中原大學<br>會計研究所<br>97<br>Since more and more business accountant scandals have been uncovered these days, subsequently, it started to make book-tax differences a noticeable issue. Most of the time, related research needs to obtain the estimated taxable income through the data from financial statements. Quite often these research documents adopted “Current Tax Expense” as their method to estimate. This article aims at studying the difference between the literal meaning and actual practice of the “Current Tax Expense”, regulated in the SFAS No.22,”Accounting for Income Taxes”. The result re

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17

CHEN, SHIN-YIN, and 陳師尹. "The Research on Expense Deduction of Individual Income Tax between Taiwan and China." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/01009364491360393102.

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碩士<br>德明財經科技大學<br>財務金融系理財與稅務管理碩士班<br>101<br>The research is to analyze and compare with calculation process of deducting the cost, expenses and losses from gross income in PRC and ROC based on objective principle of Net Income and Tax Estimation Theory. The calculation of individual income tax in ROC is calculated by consolidated income tax system and in PRC is calculated by classified income tax system. In spite of different taxation, there are same issues and difference simultaneously. The wage income of cross strait is both calculated by fixed fee deduction, but they are different from the

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18

Lee, Nine-Pei, and 李念蓓. "Education Expense, Economic Growth and Income Inequality: Evidence from Taiwan, Japan and China." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/kyem68.

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碩士<br>國立臺東大學<br>社會科教育學系碩士班<br>98<br>Increasing educational expense and investment is the essential means to reach national economic growth. However, when that happens, at the mean time, the problems of the income inequality and the divide of poverty and wealth will always come about. It was found that the growth of national economic development would influence the input of educational expenses and the distribution of civil income. This study aimed to explore the relationships between educational expense, economic growth and income inequality during the period of 1980-2007. Using Taiwan, Japan

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Diederichs, Amoré. "An analysis of the classification of advertising cost for tax purposes / Amoré Diederichs." Thesis, 2014. http://hdl.handle.net/10394/14723.

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Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising cost for tax purposes. Research questions posed by this study are answered through the development of a classification process that may assist with the classification of advertising cost for the purpose of taxation. It has been established that guidelines for the classification of advertising cost as capital or revenue of nature are needed to correctly classify advertising cost

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20

Lin, I.-wei, and 林宜薇. "Taiwan has implemented the analysis for IFRS: The guidelines for Examination of Profit-seeking Enterprise Income Tax Article, the analysis for income and expense recognition." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/50280647207301705773.

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碩士<br>東吳大學<br>會計學系<br>100<br>The importation of IFRS seems to be just a change in financial reporting changes, however, IFRS will not only affect financial reporting changes, but also taxation reporting changes. Taiwan taxation reporting is based on receipts and vouchers, therefore, there are already differences between the financial reports and taxation reports. The importation of IFRS will only cause more differences between these two reports. The change from GAAP to IFRS is not merely the difference in accounting principles, but also taxation differences and possibly taxation laws. Governme

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HUANG, WEI-HUA, and 黃偉華. "A Study on the Expense of Long-term Care at Home for the Deduction in Income Tax Act." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/7xnd9h.

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碩士<br>國立高雄大學<br>政治法律學系碩士班<br>105<br>This study tends to discuss the solutions of unfair tax caused by long-term care issues, under the circumstance of ageing and less-child society, in addition to exploring tax relief methods through document analysis by learning how the long-term care systems work in Germany and also in Japan. Currently, the care fee paid for nursing institutions can be deducted from income tax., however, the payment for the homecare (either by home care providers or by care workers) cannot not be treated by the same taxation. Nevertheless, the both situations with the same

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Tseng, LI-TING, and 曾理婷. "The Effects of Income Tax Expense and Deferred Tax Items on Earnings Management—Evidence from the Electronics Industry." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/c9ke9v.

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碩士<br>國立中正大學<br>會計與資訊碩士在職專班<br>107<br>The purpose of the study is to explore and discuss the company authority looks for various alternatives or adopts different strategies. As a result, to lead to the amount fluctuated and higher or lower earnings shown in the financial report which mislead many of the report users because there is quite a few differences between the accounting principles and the tax regulation. Most of the scandals do have a close relevance to the company authority. Starting the Enron bankruptcy scandal and SOX Act in the United STATES. Therefore the study was made to calcu

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Bačovská, Lenka. "Nejčastější chyby daňových poplatníků při vedení daňové evidence." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-91246.

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Yeh, Ming-jen, and 葉明仁. "The Impact of the Regulations Recognizing Employee Bonus as Expense to the Employees’ income and the PE ratio of the Corporation - Listed Companies." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/09007381441625945767.

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碩士<br>國立臺北大學<br>會計學系<br>97<br>An employee stock bonus was the main method for companies in Taiwan to reward their employees in the past. However, from 2008, companies should treat employee bonus(EB) as expenses instead of after-tax distribution of net income. This new accounting treatment not only affects company operating incomes but causes negative impacts on employee’s real incomes. This study explored whether treating EB as expenses will influence on distributive manners of EB for companies, employee’s real incomes, and investors. 　　The study adopted descriptive statistics to compare distr

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LIN, MENG-HSUN, and 林孟勳. "Profitability of long-short strategies based on information from operating income less interest expense to book equity, investment factor, and traditional factors in the Taiwan stock market." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/dqaz6u.

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碩士<br>逢甲大學<br>金融碩士在職專班<br>105<br>This study adopts two information factors as the main roles at the construction of long-short strategies from Fama and French (2015, Tests of “A Five-Factor Asset Pricing Model”, Journal of Finance Economics, 116, 1-22.) With sampling period during 2000/1 to 2017/1 for all common stocks in TWSE, this study finds that information from the operating income less interest expense to book equity and the investment factor seems not to outperform the market under the consideration of their average return statistics. While the traditional information factors including

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Камбур, М. Х. "Облік і контроль доходів та витрат на прикладі ТОВ «Барака Трейдінг Україна»". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9589.

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У роботі розглядаються теоретичні аспекти обліку торгівельної діяльності, особливості обліку торгівельної діяльності на ТОВ «БАРАКА ТРЕЙДІНГ УКРАЇНА», шляхи удосконалення аналізу і контролю доходів та витрат.<br>The research work has three sections: theoretical aspects of accounting of trading activity, features of the accounting of trading activity at LTD «Baraka Trading Ukraine», ways to improve the analysis and control of income and expenses.

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LEE, I.-LUN, and 李逸倫. "Profitability of Long-Short Strategies on Information from Operating Income with R&D Expense to Total Asset,Gross Profit to Book Value,and Traditional Factors in the Taiwan Stock Market." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/9se728.

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碩士<br>逢甲大學<br>財務金融學系<br>105<br>This study adopts two information factors of operating income and gross profit as the main roles at the construction of long-short strategies. The first one is the operating income with R&D expense and less interest expense to total asset; the second one is the gross profit to book value. With three traditional measures including momentum, size, and value factors, the empirical return statistics of one- and two-way long-short strategies are investigated. The sampling period is from 2000/1 to 2017/1 for all common stocks in TWSE. This study finds that the two main

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Чупрікова, Ю. А. "Облік і контроль розрахунків з оплати праці та відрахувань на обов’язкове страхування (на прикладі ТОВ «Союз»)". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7799.

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У роботі розглядаються теоретичні аспекти обліку та контролю розрахунків з оплати праці та відрахувань на обов’язкове страхування, організацію обліку та внутрішнього контролю у ТОВ «Союз». Проаналізовано проблемні питання розрахунків з оплати праці, стан обліку та внутрішнього контролю розрахунків з працівниками на підприємстві. Запропоновано шляхи вдосконалення системи обліку та контролю у ТОВ «Союз», зокрема, проводити річний перерахунок податку на доходи фізичних осіб, розроблено форму для розрахунку резерву відпусток.<br>The work deals with theoretical aspects of accounting and control

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Santos, Leonardo João Marques dos. "Donations and tax : the Corporate Conundrum." Doctoral thesis, 2020. http://hdl.handle.net/10400.14/36291.

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This research is focused on the concept of corporate charitable donation. The thesis aims at exploring the different tax policy considerations that should be taken into account by decision-makers throughout the globe in the design of philanthropic regimes that are adjusted to the specific temporal and geographic idiosyncrasies. On the other hand, this work also intends to stimulate donation’s social functions for the fulfilment of critical societal challenges and needs. It aims to provide a research breakthrough in legal and policy analysis, allowing the superation of the current paradigm whi

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CISÁROVÁ, Jitka. "Vliv cestovního ruchu na místní rozvoj v regionu Bystřice nad Pernštejnem." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136852.

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The main objective of this thesis is the definition of tourism supply and demand of tourism to the region Bystřice Pernštejnem. The demand for the region is established on the basis of the survey. The first sub-goal is to evaluate the impact of tourism on the budget of municipalities. In this first part is carried out field research among the mayors of municipalities in the region on their perceptions of tourism. Evaluation of the impact of tourism is carried out on the town budget Bystřice Pernštejnem.First discussed are the revenues, expenditures, and finally the overall impact. Part of this

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