Relevant bibliographies by topics / Regime of Accounting

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  3. Books
  4. Book chapters
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Academic literature on the topic 'Regime of Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 8 February 2022

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Journal articles on the topic "Regime of Accounting"

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Hartman, Brian M., and Matthew J. Heaton. "Accounting for regime and parameter uncertainty in regime-switching models." Insurance: Mathematics and Economics 49, no. 3 (2011): 429–37. http://dx.doi.org/10.1016/j.insmatheco.2011.07.003.

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BLECK, ALEXANDER, and XUEWEN LIU. "Market Transparency and the Accounting Regime." Journal of Accounting Research 45, no. 2 (2007): 229–56. http://dx.doi.org/10.1111/j.1475-679x.2007.00231.x.

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Colwyn Jones, T., and David Dugdale. "The concept of an accounting regime." Critical Perspectives on Accounting 12, no. 1 (2001): 35–63. http://dx.doi.org/10.1006/cpac.2000.0412.

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Burkhardt, Katrin, and Roland Strausz. "Accounting Transparency and the Asset Substitution Problem." Accounting Review 84, no. 3 (2009): 689–712. http://dx.doi.org/10.2308/accr.2009.84.3.689.

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ABSTRACT: We develop a model to show that transparent accounting can worsen the asset substitution effect of debt. This negative effect can outweigh the usual positive effect of transparency. We demonstrate this point by comparing pure historical cost accounting to the conservatively skewed accounting regime of lower-of-cost-or-market (LCM). In a market with asymmetric information, the two regimes lead to different degrees of transparency. The more transparent LCM regime produces more efficient results for firms with lower debt levels, while the opaque rule of pure historical cost accounting is preferable for higher debt levels. We explore the implications of this result for the firm's optimal capital structure.
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Tsao, Shou-Min, Hsueh-Tien Lu, and Edmund C. Keung. "Interim Reporting Frequency and the Mispricing of Accruals." Accounting Horizons 32, no. 3 (2018): 29–47. http://dx.doi.org/10.2308/acch-52097.

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SYNOPSIS This study examines the association between mandatory financial reporting frequency and the accrual anomaly. Based on regulatory changes in reporting frequency requirements in Taiwan, we divide our sample period into three reporting regimes: a semiannual reporting regime from 1982 to 1985, a quarterly reporting regime from 1986 to 1987, and a monthly reporting regime (both quarterly financial reports and monthly revenue disclosure) from 1988 to 1993. We find that although both switches (from the semiannual reporting regime to the quarterly reporting regime and from the quarterly reporting regime to the monthly reporting regime) hasten the dissemination of the information contained in annual accruals into stock prices and reduce annual accrual mispricing, the switch to monthly reporting has a lesser effect. Our results are robust to controlling for risk factors, transaction costs, and potential changes in accrual, cash flow persistence, and sample composition over time. These results imply that more frequent reporting is one possible mechanism to reduce accrual mispricing. JEL Classifications: G14; L51; M41; M48. Data Availability: Data are available from sources identified in the paper.
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Cernuşca, Lucian. "The Accounting and Tax Regime Regarding Sponsorship." CECCAR Business Review 2020, no. 2 (2020): 19–29. http://dx.doi.org/10.37945/cbr.2020.02.03.

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Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge that would have been required under the amortisation regime. The authors approach the second question using a modified Ohlson model (1995), similar to Bugeja and Gallery (2006). The sample consists of 911 firm-year observations with the number of observations in the particular year being 238, 242, 220 and 211 in 2009, 2008, 2007 and 2006, respectively. Findings The findings suggest that the adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment amount is substantially less than the “as if” amortisation amount that would have been required under the amortisation regime. The results also suggest that older goodwill is now value-relevant, whereas goodwill purchased during the current year is not value-relevant. One reason for this may be that AASB 3: Business Combination allows for the provisional allocation of the purchase price to goodwill to be allocated to other identifiable intangible assets latter on. Hence, during the year of business combination, investors do not form a firm view of the amount of goodwill arising out of the business combination. Research limitations/implications This study uses data for the first four years since the inception of the impairment approach. Practical implications The findings of this study have important implications for the fair value accounting debate. The discretions allowed the managers under the impairment approach to improve the information content of goodwill. The relatively low levels of goodwill impairment even during the 2008-2009 global financial crisis contradict to the apprehensions found in the literature that managers will use the goodwill write-off as a tool for downward earnings management. The findings also imply that if managers are allowed with adequate flexibility through accounting standards rather than stipulating some systematic and mechanistic rules, the information value of the accounting measurement may improve. Social implications The findings feed into the debate of “rule-based” versus “principle-based” accounting standards and favours the “principle-based” accounting standards. The findings also contribute to the accounting measurement literature by concluding that if allowed with discretionary choices, managers may not always opt for the conservative accounting measurements (such as, recording goodwill write-offs). Originality/value Adopting an alternative approach, this study shows that the fair value accounting for goodwill has resulted in an optimistic approach to goodwill write-offs. It has also improved the information content of reported goodwill. This is the first known study addressing the research questions in consideration after the adoption of the goodwill impairment approach.
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Lewis, Karen K. "Stochastic Regime Switching and Stabilizing Policies within Regimes." International Journal of Finance & Economics 1, no. 2 (1996): 71–85. http://dx.doi.org/10.1002/(sici)1099-1158(199604)1:2<71::aid-ijfe7>3.0.co;2-t.

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Radhakrishnan, Suresh. "Investors' Recovery Friction and Auditor Liability Rules." Accounting Review 74, no. 2 (1999): 225–40. http://dx.doi.org/10.2308/accr.1999.74.2.225.

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This paper examines investor welfare under two different liability regimes for holding auditors liable for investor losses, the due care and the strict liability regimes. In both regimes, the investor pays the expected legal liability cost to the auditor, and a portion of any subsequent damages awarded by the court is retained by the lawyer as a contingent fee, which is called the recovery friction. This study finds that the presence of the recovery friction leads to second-best efforts by the auditor and the manager. Investor welfare in the due care regime is higher than in the strict liability regime because the expected litigation cost for the investor is lower. Investor welfare is higher in the due care regime than in the strict liability regime even when audit effort in the due care regime is lower than audit effort in the strict liability regime.
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How, Shi-Min, and Chandana Alawattage. "Accounting decoupled: A case study of accounting regime change in a Malaysian company." Critical Perspectives on Accounting 23, no. 6 (2012): 403–19. http://dx.doi.org/10.1016/j.cpa.2012.04.007.

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Dissertations / Theses on the topic "Regime of Accounting"

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Yip, Anna. "Constructing a new calculative regime : accounting reform in China." Thesis, University of Oxford, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325026.

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Souza, Manuela Santin de. "Fluxo de caixa por regime de competência." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29112006-165812/.

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A Demonstração do Fluxo de Caixa (DFC) é uma peça contábil elaborada sob o regime de caixa. Essa característica torna difícil sua comparação com outras demonstrações elaboradas à luz do regime de competência. Neste trabalho, desenvolve-se um novo modelo, consoante os estudos desenvolvidos por Dechow e Dichev (2002) nos Estados Unidos: a Demonstração do Fluxo de Caixa elaborada pelo regime de competência. Essa nova peça contábil tem como função promover um elo entre a DFC tradicional e as demais demonstrações contábeis, principalmente com a Demonstração do Resultado do Exercício (DRE). Tem-se, como referencial teórico deste estudo, a exploração dos conceitos de regime de caixa e competência, a discussão dos principais aspectos da DFC e da DRE, e a referência aos estudos empíricos que já foram realizados sobre o assunto. Em seguida, foi desenvolvido o modelo em que os fluxos de caixa são segregados conforme sua competência, ilustrando-se com um exemplo hipotético. Para o teste empírico, selecionou-se, através do banco de dados Economática, empresas brasileiras do período de 1995 a 2005. A análise de regressão múltipla com dados em painel foi utilizada como ferramenta estatística. Como resultado deste trabalho, os testes estatísticos confirmaram as hipóteses inicialmente desenvolvidas, concluindo-se que o fluxo de caixa operacional elaborado à luz do regime de competência fornece informações mais precisas sobre os "accruals" e provê uma melhor comparação com as demais demonstrações contábeis quando comparado ao fluxo de caixa por regime de caixa.<br>The Cash Flow Statement (CFS) is a financial statement prepared under the cash basis accounting. This characteristic grows difficult its comparison with other financial statements that are prepared under de accrual basis accounting. In this study, it was developed a new model, according the studies done by Dechow and Dichev (2002) in the United States of America: the Cash Flow Statement under the accrual basis accounting. This new financial statement has the role of link the traditional CFS and the other statements, mainly the Income Statement. The theory of this study is based in the concepts of cash and accrual basis accounting, in the discussion of the principal aspects of the CFS and Income Statement and the reference of the empiric researches realized about this subject. Following, a model was developed taking account of the cash flows divided into the accrual period and an example was built. For the empiric test, we selected, through the Economatica data base, Brazilian companies to the period of 1995 until 2005. The multiple regression analysis with panel data has been utilized as a statistic instrument. As a result of this study, the statistics tests sustained the hypothesis developed in the initial part of the study, concluding that the operational cash flow under the accrual basis accounting provide precise information about the accruals and supply a better comparison with the other financial statements when faced to the cash flow under the cash basis accounting.
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Cao, Thi Thanh Huyen, and Tina Cheung. "Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34923.

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<p>Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.</p>
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Mello, Helio Rieger de. "Lucros contábil e fiscal: efeitos do regime tributário de transição - RTT." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23112011-193031/.

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A Lei nº 11.638/07 iniciou a convergência da contabilidade brasileira para as normas internacionais do IASB. A MP 449/08, a Lei nº 11.941/09 e os órgãos de regulação contábil continuaram essa adequação, promovendo, entre outras, duas relevantes modificações: i) a definitiva separação entre a contabilidade societária e a tributária; e ii) a implementação da ampla hegemonia da essência sobre a forma - dito de outro modo, a prevalência da visão econômica na contabilidade financeira -, enquanto se manteve na contabilidade fiscal, majoritariamente, a predominância da perspectiva civil, que de forma inversa, privilegia a forma. Como é sabido, apesar de a contabilidade tributária partir da societária, as regras da primeira se assentam na legislação que normatiza sua matéria, enquanto a contabilidade societária segue o Pronunciamento Conceitual Básico da Contabilidade. E o lucro, uma das mais importantes concepções formuladas pela contabilidade, é adotado pelo Fisco Federal como base de cálculo do IRPJ e da CSLL. Como os efeitos das novas regras contábeis causariam impacto positivo, nulo ou negativo no lucro tributário, a partir de 2008, foi instituído o Regime Tributário de Transição-RTT, com o objetivo de neutralizar-se todos os novos critérios de reconhecimento de receitas, despesas ou custos. As empresas ainda puderam, no biênio 2008-2009, optar ou não por esse novo regime, mas, a partir de 2010, sua adoção se tornou obrigatória. Entretanto, tratou-se de decisão difícil, principalmente, porque o prazo original era até 16/10/2009, quando o último trimestre ainda não estava encerrado e, também, pela insegurança na interpretação das novas normas contábeis e dos seus efeitos na legislação fiscal. Posteriormente, em 13/04/2010, a IN RFB nº 1.023/10 reabriu o prazo para opção, sanando-se, assim, a primeira instabilidade, e, igualmente, confirmando-se a hipótese da necessidade de sua edição, pois o número de retificações da DIPJ de 2008 girou em torno de 39%, superior, portanto, ao realizado em 2007. Mas dessas alterações, apenas 973 empresas modificaram a opção - de não para sim - pelo RTT. A partir da comparação dos períodos 2008-2009 (anos com adoção de nove novas regras contábeis) com 2005-2007 foram apurados os valores de cinco variáveis, quais sejam, receita e lucro brutos, lucros fiscal e contábil e a diferença entre os dois últimos. A amostra pesquisada foi composta por 69.712 empresas de lucro real que não optaram pelo RTT e representou 73% desses contribuintes e 48% de todas as empresas de lucro real no ano-base 2008. É relevante estudar os efeitos dessas novas regras nas empresas não optantes por esse regime, entre os quais se incluem a consideração dos resultados das novas regras contábeis sob um enfoque econômico no lucro tributário. Essa pesquisa constituirá fonte de subsídios para possíveis alterações na legislação fiscal. Em princípio, uma empresa não optaria por esse regime se incorresse em maiores despesas e custos em comparação com as receitas - todas decorrentes das novas regras contábeis -, pois, assim, teria uma redução do IRPJ e da CSLL a pagar. Foram levantados indícios nesse sentido, baseados no fato de o lucro fiscal ter variado menos do que a receita e lucro brutos, entre os períodos 2008-2009 e 2005-2007. Os resultados obtidos pela investigação também foram discriminados pelos quatro setores: agricultura, comércio, indústria e serviços. Entretanto, alimenta-se a expectativa de que novos estudos investiguem de forma mais profunda para confirmar essa questão anterior.<br>Law 11.638/07 represents the beginning of convergence of Brazilian accounting practices towards international standards established by the International Accounting Standards Board (IASB). Provisional Measure 449/08, Law 11.941/09 and accounting regulatory bodies furthered this adjustment process by introducing significant changes, such as: i) complete separation between corporate accounting and tax accounting, and ii) implementation of the principle of essence over form - in other words, the prevalence of an economic outlook on financial accounting - whereas a civil stance was adopted mostly for tax accounting, which conversely focuses on form. Although tax accounting steams from corporate accounting, as commonly known, the former is governed by the legislation that regulates its matter, while the latter complies with the Statement of Basic Accounting. Profit, one of the crucial concepts postulated by accounting, is adopted by the Federal Treasury as the basis for calculating the company income tax (IRPJ) and social contribution on net profit (CLSS). As the new accounting rules would have a positive, null or negative impact on taxable income, the Transition Tax Regime (RTT) was established as of 2008. The aim was to neutralize all new criteria for recognizing revenues, expenses or costs. Companies had the option to adopt this new regime or not along 2008-2009, however, adoption became mandatory as of 2010. Nevertheless, companies found it difficult to carry the process through due to the original term, which expired on October 16th, 2009, before the end of the last quarter, and issues concerning the interpretation of the new accounting standards and their effects on tax legislation. Thereafter, on April 13th, 2010, Normative Instruction 1.023/10 extended the initial deadline, which solved the first issue, and also confirmed the need for its enactment, as the number of amendments to DIPJ (Statement of Economic and Tax Information) in 2008 was nearly 39%, a number greater than in 2007. However from these amendments, only 973 companies decided to adopt the RTT. By comparing the period of 2008-2009 (when nine new accounting rules were introduced) to that of 2005-2007, the value of five variables was obtained, namely, taxable income, accounting income, the difference between them, gross revenue and gross profit. The study sample consisted of 69,712 taxable income companies that did not opt for the RTT and represented 73% of these taxpayers and 48% of all taxable income companies in the base year 2008. It is relevant to study the impacts the new rules have on companies that did not opt for this system, including the results of new accounting rules under an economic approach to taxable income. This research will provide subsidies for possible changes in tax legislation. In principle, a company would not opt for this regime if it could incur higher expenses and costs compared to revenues - all arising from new accounting rules - since that would reduce IRPJ and CSLL payables. Evidence of that was found based on the fact that taxable income varied less than gross revenue and profit between 2008-2009 and 2005-2007. The outcomes of this research were broken down into four sectors: agriculture, commerce, industry and services. We expect, however, that new studies investigate this matter more thoroughly to confirm this finding.
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Hsu, Chia-Man Grace. "The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime /." [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18877.pdf.

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Nascimento, Rodrigo Bellomi do. "As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido)." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1520.

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Made available in DSpace on 2016-04-25T18:39:51Z (GMT). No. of bitstreams: 1 Rodrigo Bellomi do Nascimento.pdf: 429300 bytes, checksum: b3a46f5da9873f050108350c3025d6a5 (MD5) Previous issue date: 2012-10-29<br>This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The research will discuss about the Transitional Tax Regime (RTT), Control Accounting Tax Transition (FCONT), implemented by the Federal Revenue of Brazil (RFB), taxes on sales, tax reflections on the PIS / PASEP and COFINS and adjustments in the Book of Calculation of Taxable Income (LALUR), in order to neutralize the tax effects arising from the application of Law n. 11.638/2007. To achieve the goal, we carried out a qualitative study based on literature review of existing legislation, standards of technical pronouncements, and a few books ever published on the subject, seeking to characterize the likely effects arising from the Law on direct taxes. Ultimately, it is hoped that the reader visualize, through the arguments, the main implications of the Law 11.638/07 caused in direct taxes<br>implicações da Lei nº 11.638/07 sobre a apuração dos tributos diretos. A Lei nº 11.638/07 instituiu várias modificações nos padrões de contabilidade que propiciou condições para a convergência das normas internacionais de contabilidade e principalmente, a segregação entre a contabilidade societária e a contabilidade tributária. A pesquisa discorrerá, sobre o Regime Tributário de Transição (RTT), o Controle Fiscal Contábil de Transição (FCONT), implementados pela Receita Federal do Brasil (RFB), os tributos incidentes sobre as vendas, os reflexos tributários sobre o PIS/PASEP e a COFINS e ajustes no Livro de Apuração do Lucro Real (LALUR), com o objetivo de neutralizar os efeitos fiscais oriundos da aplicação da Lei nº 11.638/2007. Para atingir o objetivo, realizou-se uma pesquisa qualitativa, fundamentada na revisão bibliográfica da legislação em vigor, de normas, de pronunciamentos técnicos, e de alguns livros já publicados sobre a matéria, buscando a caracterização dos prováveis efeitos oriundos da Lei nos tributos diretos. Ao final, espera-se que o leitor visualize, por meio dos argumentos expostos, as principais implicações que a Lei nº 11.638/07 causou nos tributos diretos
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Antunes, Maria de Fátima Lopes. "O regime de neutralidade fiscal nas operações de fusão : o caso da “IP, Infraestruturas de Portugal, S.A.”." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15922.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Esta dissertação tem como pano de fundo o regime de neutralidade fiscal nas operações de fusão entre sociedades residentes em Portugal e/ou sociedades residentes noutros Estados-Membros da UE e o seu impacto nestas operações, que consubstanciam uma forma de concentração empresarial onde a fiscalidade pode ser geradora de constrangimentos. Numa primeira fase, serão abordados os conceitos da fusão ao nível económico, jurídico, contabilístico e fiscal, passando pelas motivações inerentes a esta operação, seguida de uma análise mais desenvolvida dos aspetos de natureza fiscal com incidência no IRC e noutros impostos. Por fim, apresenta-se um caso prático, que envolve a aplicação do regime de neutralidade fiscal e a atribuição de benefícios fiscais a uma operação de fusão mediante a qual a Rede Ferroviária Nacional - REFER. E.P.E. incorporou a sociedade EP-Estradas de Portugal, S.A., tendo a sociedade incorporante sido renomeada para IP-Infraestruturas de Portugal, S.A.<br>The present dissertation addresses the tax deferral regime for mergers involving entities located in Portugal and other companies from other Member-States of EU, and its impact in these concentration operations, that could be hampered by tax constraints. In the first part will be reviewed the economic, legal and tax concepts of mergers and the main facts and circumstances that trigger such operations, followed by the analysis from tax and accounting perspectives. Lastly, a case is presented, in order to demonstrate the application of the tax deferral regime and other tax advantages provided by law, concerning the merger between Rede Ferroviária Nacional - REFER. E.P.E. (receiving company) and EP-Estradas de Portugal, S.A. (transferring company), the former being renamed as IP-Infraestruturas de Portugal, S.A.<br>info:eu-repo/semantics/publishedVersion
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Sanchez, Elúbian de Moraes. "Erros conceituais na aprendizagem contábil: ensine o errado!" Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23012019-105830/.

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Conceitos e técnicas são ensinados em ambientes educacionais e deveriam ser aprendidos; porém, os exames nacionais de larga escala têm mostrado resultados indesejados, evidenciando uma lacuna na aprendizagem dos nossos alunos. Segundo Sanchez (2013), nos cursos de graduação em Ciências Contábeis, os principais erros conceituais cometidos pelos estudantes são: uso equivocado dos conceitos de caixa e competência e erros matemáticos. A definição de erro conceitual é referida na literatura sobre misconceptions (Chi, 1992) em que existe uma apresentação padrão na forma em que o erro desponta e um relacionamento incompatível entre os conceitos novos, a serem aprendidos pelos alunos, e os conceitos prévios, já existentes. Os erros conceituais têm seis características: são robustos, consistentes, persistentes, homogêneos, recapitulados e sistemáticos. Por isso, são difíceis de serem corrigidos. Chi et al (1994) utilizam da teoria da estruturação do conhecimento, em que definem que os conceitos são classificados em categorias ao serem aprendidos. Porém, conceitos que são classificados erroneamente transformam-se em erros conceituais robustos: são difíceis de serem aprendidos, pela dificuldade em transpor o conceito para a categoria adequada. Com base na definição de misconception e da estruturação dos conceitos em categorias, buscou-se entender como os estudantes formam os erros conceituais e, com base nestes tipos de erro encontrados e nas seis características dos padrões de erros, coletamos evidências da formação e superação dos erros por parte dos alunos. Estas evidências nos auxiliaram na criação de uma estratégia de ensino, construída com base na estruturação do conhecimento e, que seja diferente da estratégia \"comum\" de aula de Contabilidade Introdutória, que é o primeiro contato dos estudantes da área de negócios com contabilidade, com intuito de responder a nossa questão de pesquisa: \"Qual o impacto (proporção e sentido) da adoção desta estratégia de ensino baseada em erros conceituais no aprendizado dos estudantes?\" O impacto da estratégia foi motivacional, pois fez os alunos refletirem sobre os erros conceituais, mas insuficiente para aumentar a proporção de acertos nas avaliações realizadas.<br>Concepts and techniques are taught in educational settings and should be learned; however, large-scale national exams have shown undesirable results, evidencing a learning gap in our students. According to Sanchez (2013), in the undergraduate courses in Accounting, the main misconception made by students are: misuse of concepts of cash and accrual and mathematical errors. The definition of misconception is referred to in the literature (Chi, 1992) in which there is a standard presentation in the form in which the error emerges and an incompatible relationship between the new concepts to be learned by the students and the prior knowledge already existing. Misconception have six characteristics: they are robust, consistent, persistent, homogeneous, recapitulated and systematic. Therefore, they are difficult to correct. Chi et al. (1994) use the theory of knowledge structuring, where they define that concepts are classified into categories when they are learned. However, concepts that are misclassified become robust conceptual errors: they are difficult to learn because of the difficulty in transposing the concept into the appropriate category. Based on the definition of misconception and the structuring of concepts into categories, we sought to understand how students form misconception and, based on these types of errors found and on the six characteristics, we collect evidence of the formation and overcoming of errors on the part of the students. These evidences helped us in creating a teaching strategy, based on the structuring of knowledge and that is different from the \"common\" strategy of First Accounting Class, which is the first contact of the students of the business area with accounting, with In order to answer our research question: \"What is the impact (proportion and signal) of adopting this teaching strategy based on conceptual errors in learning?\" The impact of the strategy was motivational, as it made the students reflect on the conceptual errors, but insufficient to increase the proportion of correctness in the realized evaluations.
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Oka, Armando César. "Fluxo de caixa gerencial pelo método das partidas dobradas e regime de competência." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1495.

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Made available in DSpace on 2016-04-25T18:39:47Z (GMT). No. of bitstreams: 1 Armando Cesar Oka.pdf: 906064 bytes, checksum: be230dec20e823ef7d6c3f6d173ade7b (MD5) Previous issue date: 2012-06-11<br>This study, entitled Cash Flow Management by the Double Entry Bookkeeping System and Accrual Basis Accounting and conducted by Armando César Oka, aims at filling the existing gap on Cash Flow exposing the issue of its construction by applying the Double Entry Bookkeeping System and Accrual Basis Accounting under the hypothesis of a single electronic database for building Cash Flow, Balance Sheet and Income Statement for the year. It shows the accountants the Cash Flow as an object of study due to the importance given to this instrument by public and private entities as well as rescuing liquidity of the leading for profit accounting. Carrying on the academic work and the exploratory researches conducted by the researcher of this study, it exposes the reason for the application of the Double Entry Bookkeeping System and Accrual Basis Accounting to the Cash Flow and for its experiment in a legal entity, getting result by using the Cash Flow Statement. The experiment led the researcher to look for clarification, in the existing literature, regarding the results obtained in the Cash Flow Statement. It also led him to make a structural comparison to the Balance Sheet and Income Statement for the year due to the application of the Double Entry Bookkeeping System and Accrual Basis Accounting in the last two instruments. The conclusion of this study is that it is possible to apply the Double Entry Bookkeeping System and Accrual Basis Accounting in Cash Flow by getting an evidence with liquidity characteristics<br>Este estudo, efetuado por Armando César Oka, intitulado Fluxo de Caixa Gerencial pelo Método das Partidas Dobradas e Regime de Competência , tem como objetivo a pretensão de preencher a lacuna existente sobre o Fluxo de Caixa, expondo a questão de sua construção mediante a aplicação do Método das Partidas Dobradas e Regime de Competência, sob a hipótese de utilização de um só banco de dados eletrônico para a construção do Fluxo de Caixa, do Balanço Patrimonial e da Demonstração de Resultado do Exercício (DRE). Vem mostrar aos contadores o Fluxo de Caixa como objeto de estudo em virtude da importância dada para este instrumental pelas entidades públicas e privadas, resgatando a liquidez da preponderante contabilidade voltada ao lucro. Em continuidade ao trabalho de formação acadêmica e pesquisas exploratórias efetuadas por este pesquisador, expõe a razão da aplicação do Método das Partidas Dobradas e Regime de Competência ao Fluxo de Caixa e de seu experimento em uma entidade jurídica, obtendo o resultado mediante a Demonstração de Fluxo de Caixa. O experimento levou este pesquisador a buscar na literatura existente esclarecimentos dos resultados obtidos na Demonstração de Fluxo de Caixa e uma comparação estrutural ao Balanço Patrimonial e Demonstração do Resultado do Exercício em virtude da aplicação, nestes dois últimos instrumentais, do Método das Partidas Dobradas e Regime de Competência. A conclusão alcançada é que é possível aplicar o Método das Partidas Dobradas e Regime de Competência no Fluxo de Caixa, obtendo-se uma evidenciação com características voltadas à liquidez
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Neto, Beatriz Prior. "O impacto da adoção do regime de contabilidade de caixa em sede de IVA na tesouraria : estudo de caso de uma empresa de comércio por retalho de equipamentos e estruturas agrícolas." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19118.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A literatura internacional permite evidenciar que os custos de cumprimento das obrigações fiscais são desproporcionalmente mais elevados para as PME, comparativamente com as grandes empresas, e representam um impacto negativo na sua tesouraria. Como a gestão da tesouraria destas empresas é fundamental para o seu bom funcionamento, o controlo dos custos de cumprimento torna-se um fator importante para garantir a sua sustentabilidade. Tendo em conta a elevada representatividade das PME na economia do país e a relevância que os custos de cumprimento das obrigações fiscais têm na rendibilidade das mesmas, urge analisar as atuais medidas de apoio a estas empresas. Em 2013, foi promovido um regime alternativo de Imposto sobre o Valor Acrescentado (IVA) como forma de combate às desvantagens derivadas da entrega de este imposto ao Estado, denominado por Regime de Contabilidade de Caixa em sede de IVA (RCCI). Sendo a literatura escassa nesta matéria, o presente estudo tem como objetivo fazer uma análise crítica do RCCI e verificar o impacto que este teria na tesouraria de uma média empresa, caso esta pudesse aderir a este regime. Os resultados evidenciam que a adoção do RCCI não proporcionou as melhorias de tesouraria esperadas, comparativamente ao Regime Geral de exigibilidade do IVA. Foram ainda propostas alterações ao RCCI que, ao contrário do esperado, não proporcionaram melhorias na tesouraria da empresa em estudo.<br>The international literature indicates that the costs of complying with fiscal obligations are disproportionately higher for small and medium-sized enterprises (SME's), when compared to larger companies, and have a negative impact in their cash-flows. Since cash management is key to a company's liquidity, controlling compliance costs becomes an important factor to assure its financial sustainability. Various studies demonstrate that current tax systems impose a heavy burden on taxpayers, especially on SME's. Therefore, considering the high representativeness of SME's in the Portuguese economy and the importance of the costs of complying with fiscal obligations to their profitability, it is critical to analyze the current policies that deal with this issue. In 2013, an alternative value-added tax (VAT) system was implemented in response to the disadvantages caused by the payment of this tax, called the VAT Cash-Accounting Scheme (VCAS). Since the literature on this topic is scarce, the present study aims to do a critical analysis of the VCAS and assess to what extent the adoption of this regime would have a positive impact on the cash-flows of a medium-sized company. The results of this study show that, comparatively to the adoption of the general VAT system, adopting the VCAS does not contribute to generate the expected cash-flow improvements. This study also addresses possible amendments to the VCAS that, against the expectations, do not provide improvements to the company's cash-flows.<br>info:eu-repo/semantics/publishedVersion
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Books on the topic "Regime of Accounting"

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Gualazzi, Eduardo Lobo Botelho. Regime jurídico dos tribunais de contas. Editora Revista dos Tribunais, 1992.

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Portugal. Regime da administração financeira do estado. Vislis Editores, 2003.

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National Institute of Public Finance and Policy (India), ed. The Indian currency regime and its consequences. National Institute of Public Finance and Policy, 2007.

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Ajay, Shah, and National Institute of Public Finance and Policy (India), eds. Does the currency regime shape unhedged currency exposure? National Institute of Public Finance and Policy, 2007.

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Galinovskaya, Elena, Elena Boltanova, Gennadiy Volkov, et al. Zones with special conditions of use of territories (problems of the establishment and implementation of the legal regime). INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080400.

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The peculiarities of the modern spatial development necessitated the development of organizational, managerial and legal measures to reduce the risks of neighbourhood objects that have a negative impact on humans and the environment, as well as to strengthen the protection of especially dangerous or sensitive objects. &#x0D; Introduction to the Land code of the Russian Federation the concept of "zones with special conditions of use of territories" is one of the promising solutions to the above tasks and is aimed at ensuring sanitary and epidemiological welfare of the population, industrial safety, safety in operating all types of transport, defence and state security, environmental protection etc.&#x0D; The Handbook describes the concept and the legal nature of the zones with special conditions of use of territories as a new category, which should become a full part of fur-&#x0D; the mechanism of the land law regulation. Describes the evolution of national legislation on conservation and protection zones, the analysis of the regulation of similar zones in foreign legislation. Special attention is paid to General issues of the legal regime of these zones, the specifics of their establishment and accounting.&#x0D; Researched legal requirements for the adherence of all types of zones with special conditions of use.&#x0D; For practitioners and specialists in the field of state and municipal administration, scientific workers and lecturers of higher and secondary professional educational institutions, students, graduates, and also for a wide range of readers.
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United States. Government Accountability Office. Foreign regimes' assets: The United States faces challenges in recovering assets, but has mechanisms that could guide future efforts : report to congressional requesters. GAO, 2004.

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Cruselles, Enrique. Los comerciantes valencianos del siglo XV y sus libros de cuentas. Publicacions de la Universitat Jaume I, 2007.

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United States. General Accounting Office. Accounting and Information Management Division. Forest Service: Funding allocations to Region 4. The Office, 2000.

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Office, General Accounting. Water resources: Problems in managing disposal of material dredged from San Francisco Bay : report to congressional requesters. The Office, 1989.

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Office, General Accounting. Water resources: Corps of Engineers' drought management of Savannah River projects : report to the Honorable Butler Derrick, House of Representatives. The Office, 1989.

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Book chapters on the topic "Regime of Accounting"

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Pijper, Trevor. "The New Financial Reporting Regime in the UK." In Creative Accounting. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_2.

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Zimmermann, Jochen, Jörg R. Werner, and Philipp B. Volmer. "The Weakened Nation State: Economic Globalization and Regime Convergence." In Global Governance in Accounting. Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/9780230582866_8.

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Gonenc, Halit, and Yasemin Zengin-Karaibrahimoglu. "Towards a Mandatory Corporate Governance Regime: Empirical Evidence from Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-3203-6_9.

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Monnet, Éric, and Blaise Truong-Loï. "The History and Politics of Public Debt Accounting." In A World of Public Debts. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48794-2_19.

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AbstractA country’s public debt figures vary considerably in any given year, depending on the definitions used. It creates difficulties in constructing and interpreting long-term statistical series. This chapter examines the policy issues behind the definition and accounting of public debt through history. Based on a critical analysis of widely used historical sources, as well as case studies, it discusses how to interpret historical public debt statistics. Analyzing general trends in the historical development of comparability of public debt statistics since the nineteenth century, it identifies three perspectives on debt accounting that have framed the construction of statistics over time: “financial”, “circuitist” and “benchmarking”. Since public debt accounting and policy depend on the way in which public debt is issued and traded and on the identity of creditors, each of these ideal-types roughly corresponds to a debt regime, and more broadly to a historical period of capitalism.
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Burth, Andreas. "Einzelbeitrag Nr. 3: Cui bono? Depicting the benefits of the new municipal budgeting and accounting regime in Germany." In Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung. Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-11054-3_4.

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Nishimura, Akira. "Japanese Management Accounting and its Effects on the Asian-Pacific Region." In Management Accounting. Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403948151_7.

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Scobie, Matthew, Matthew Sorola, and Glenn Finau. "The Pacific region." In Routledge Handbook of Environmental Accounting. Routledge, 2021. http://dx.doi.org/10.4324/9780367152369-28.

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Zimmermann, Jochen, and Jörg R. Werner. "The Transformation of Accounting Regimes: Six National Case Studies." In Regulating Capitalism? Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137309280_4.

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Bruno, Adriana. "Accounting in Action: Laboratory Life in Campania Region." In New Public Management (NPM) and the Introduction of an Accrual Accounting System. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57386-7_6.

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De Bellis, Maurizia. "EU and Global Private Regulatory Regimes: The Accounting and Auditing Sectors." In Global Administrative Law and EU Administrative Law. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-20264-3_14.

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Conference papers on the topic "Regime of Accounting"

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Gorbushina, Svetlana, and Dyukina Tatiana. "The Special Tax Regime as a Factor of Business Activity in Modern Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.8.

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Hadjiconstantinou, Nicolas G. "Validation of a Second-Order Slip Model for Transition-Regime, Gaseous Flows." In ASME 2004 2nd International Conference on Microchannels and Minichannels. ASMEDC, 2004. http://dx.doi.org/10.1115/icmm2004-2344.

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We discuss and validate a recently proposed second-order slip model for dilute gas flows. Our discussion focuses on the importance of quantitatively accounting for the effect of Knudsen layers close to the walls. This is important, not only for obtaining an accurate slip model but also for interpreting the results of the latter since in transition-regime flows the Knudsen layers penetrate large parts of the flow. Our extensive validation illustrates the above points by comparing direct Monte Carlo solutions to the slip model predictions for an unsteady flow. Excellent agreement is found between simulation and the slip model predictions up to Kn = 0.4, for both the velocity profile and stress at the wall. This demonstrates that the proposed second-order slip model reliably describes arbitrary flowfields (and related stress fields) in a predictive manner at least up to Kn = 0.4 for both steady and transient problems.
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Wallin, Kim, and Steven Xu. "Load Normalization Method Accounting for Elastic and Elastic-Plastic Crack Growth." In ASME 2019 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/pvp2019-93226.

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Abstract A single specimen technique to estimate crack length, standardized in ASTM E1820, is the so called load-normalization technique, also known as the Key-curve technique. The method is based on the separability between deformation and crack length. This means that if the load is normalized by a suitable function of crack length, the result will be a single crack length independent load-displacement curve. If this “Key”-curve is known, then based only on load and displacement information it is possible to estimate the corresponding crack length. The load normalizing method assumes a plastic response of the specimen during crack growth. If there is crack growth already in the elastic regime, non-linearity in the load-displacement record is not due to plasticity, but due to the crack growth. In this case the standard load-normalization method does not work since it assumes that the non-linearity is due to plasticity or crack tip blunting. Such materials require a modified approach. Here, a modified load normalization method accounting for possible elastic crack growth is presented. The method is shown to produce realistic crack growth estimates regardless of plasticity level of the specimen. The method applies an improved load normalization equation compared to the one presently used in ASTM E1820.
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Maksimovskiy, I. V., F. M. Minikaev, R. R. Mangushev, and A. A. Mingazov. "Accounting of Stationary Liquid Unloading Criteria in Simulation Model for Downhole Equipment and Regime Optimization and Prolongation of Gas Wells Operation." In SPE Russian Petroleum Technology Conference. Society of Petroleum Engineers, 2017. http://dx.doi.org/10.2118/187854-ms.

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Maksimovskiy, I. V., F. M. Minikaev, R. R. Mangushev, and A. A. Mingazov. "Accounting of Stationary Liquid Unloading Criteria in Simulation Model for Downhole Equipment and Regime Optimization and Prolongation of Gas Wells Operation (Russian)." In SPE Russian Petroleum Technology Conference. Society of Petroleum Engineers, 2017. http://dx.doi.org/10.2118/187854-ru.

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Khalil, Mohammad, Abhijit Sarkar, and Dominique Poirel. "Parameter Estimation of a Fluttering Aeroelastic System in the Transitional Reynolds Number Regime." In ASME 2010 3rd Joint US-European Fluids Engineering Summer Meeting collocated with 8th International Conference on Nanochannels, Microchannels, and Minichannels. ASMEDC, 2010. http://dx.doi.org/10.1115/fedsm-icnmm2010-30047.

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We report the parameter estimation results of a self-sustaining aeroelastic oscillator. The system is composed of a rigid wing that is elastically mounted on a rig, which in turn is fixed in a wind tunnel. For certain flow conditions, in particular dictated by the Reynolds number in the transitional regime, the wing extracts energy from the flow leading to a stable limit cycle oscillation. The basic physical mechanism at the origin of the oscillations is laminar boundary layer separation, which leads to negative aerodynamic damping. An empirical model of the aeroelastic system is proposed in the form of a generalized Duffing-van der Pol oscillator, whereby the linear and nonlinear aeroelastic terms are unknowns to be estimated. The model (input) noise process accounting for the amplitude modulation observed from experiments will also be estimated. We apply a Bayesian inference based batch data assimilation method in tackling this strongly nonlinear and non-Gaussian model. In particular, Markov Chain Monte Carlo sampling technique is used to generate samples from the joint distribution of the unknown parameters given noisy measurement data. The extended Kalman filter is utilized to obtain the conditional distribution of the model state given the noisy measurements. The parameter estimates for a third order generalized Duffing-van der Pol oscillator are obtained and marginal and joint probability density functions for the parameters will be presented for both a numerical model and a rigid wing that is elastically mounted on a rig in a wind tunnel.
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Asante, Ben. "Two Phase Flow: Accounting for the Presence of Liquids in Gas Pipeline Design." In 2004 International Pipeline Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/ipc2004-0546.

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Multiphase flow of gas and low loads of liquids occurs frequently in natural gas gathering and transmission pipelines for both onshore and offshore operations. Literature and experimental investigations indicate that dispersed droplet and stratified flow patterns are obtained when gas and small quantities of liquids flow concurrently in a pipe. Very few correlations exist for the prediction of holdup and pressure drop for these systems and fewer still give satisfactory results. Experimental studies for air-oil and airwater systems flowing through small diameter plastic and steel horizontal pipes ranging in size from 1-inch to 3-inches were performed. The experiments were carried out at the multiphase flow laboratories of Imperial College in London and the University of Calgary in Canada. Data from actual operating gas pipeline systems transporting small amounts of hydrocarbon liquids were also evaluated. Based on the experimental results and the operating data, two approaches for modeling these systems are proposed: 1) A homogeneous approach for very low liquid loads (holdups up to 0.005), typical in gas transmission systems. A friction factor correlation based on the holdup has been developed for this flow regime. 2) A mechanistic stratified two-phase approach for higher liquid loads (holdups greater than 0.005) usually found in gas gathering systems with consideration given to: a) The reduction in the available flow area and extent of wetting of the pipe perimeter by the liquid film. The gas/liquid interface was observed to be either flat or curved. b) The interfacial friction factor between the liquid film and the gas. A new correlation based on the liquid and gas Reynolds numbers as well as the film thickens and hold up has been developed. This correlation has been successfully tested against both experimental and actual pipeline operating data.
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Segalman, Daniel J., Matthew R. Brake, Lawrence A. Bergman, Alexander F. Vakakis, and Kai Willner. "Epistemic and Aleatoric Uncertainty in Modeling." In ASME 2013 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/detc2013-13234.

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One major difficulty that exists in reconciling model predictions of a system with experimental measurements is assessing and accounting for the uncertainties in the system. There are several enumerated sources of uncertainty in model prediction of physical phenomena, the primary ones being: 1) Model form error, 2) Aleatoric uncertainty of model parameters, 3) Epistemic uncertainty of model parameters, and 4) Model solution error. These forms of uncertainty can have insidious consequences for modeling if not properly identified and accounted for. In particular, confusion between aleatoric and epistemic uncertainty can lead to a fundamentally incorrect model being inappropriately fit to data such that the model seems to be correct. As a consequence, model predictions may be nonphysical or nonsensical outside of the regime for which the model was calibrated. This research looks at the effects of aleatoric and epistemic uncertainty in order to make recommendations for properly accounting for them in a modeling framework.
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Hærvig, Jakob, Anna Lyhne Jensen, and Henrik Sørensen. "Can Natural Convection on Smooth Vertical Plates in the Laminar Regime Be Improved by Adding Forward Facing Triangular Roughness Elements?" In ASME-JSME-KSME 2019 8th Joint Fluids Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/ajkfluids2019-5441.

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Abstract Vertical smooth surfaces are commonly used for transferring heat by natural convection. Many studies have tried altering smooth surfaces in various ways to increase heat transfer. Many of these studies fail to increase global heat transfer. The problem commonly reported is dead zones appearing just upstream and downstream obstructions that effectively decrease wall temperature gradients normal to the surface. In this study, we simulate how changes geometry of forward facing triangular roughness elements affect local and global heat transfer for isothermal plates. We change the aspect ratio of the triangular elements from L/h = 5 to L/h = 40 at Grashof numbers of GrL = 8.0 · 104 and GrL = 6.4 · 105. In all cases the flow remains laminar. Even when accounting for the increase in surface area, we keep observing a decrease in global heat transfer compared to the smooth vertical plate. However, the results show by carefully selecting the aspect ratio and pitch distance of the triangular elements based on the Grashof number, the dead zone behind the horizontal part can be eliminated thereby significantly increasing local heat transfer. This observation could help to improve cooling of electronics with high localised heat fluxes.
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Singh, Ritik, and Marton L. Gyuro. "Numerical Analysis of Turbulent Jets in Quiescent Medium." In ASME Turbo Expo 2016: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/gt2016-56211.

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Jet fans produce a highly anisotropic turbulent flow regime and cause severe entrainment of the ambient fluid. Additionally, the placement of jet fans near or away from walls has a significant impact on throw and spread of the fan. This paper proposes a RSM based numerical technique to accurately predict the throw and spread of jet fans in an industrial setting while accounting for both the near wall effects and anisotropic nature of turbulence. The RSM based numerical technique described in this study allows for accurate prediction of the axial throw termination distances for jet fans in an industrial setting. The RSM approach also overcomes the limitations imposed by the free jet theory by accounting for wall effect on flow as well as other physical or temporal limitations imposed by various numerical methods such as RANS and SRS. The Free Jet Theory proposes a classification method for turbulent jet decay problems, where the jet decay domain is classified into three flow domains and one terminal region. The terminal region of turbulent jet decay is not understood well physically and is neglected for the purpose of throw and spread calculations. The technique put forth in this paper draws from the fundamentals presented by the free jet theory and is then modified and applied to account for Coanda effects seen due to the proximity of walls to the flow when the jet fan is mounted close to the ceiling. Finally, experimental data is recorded by placing the jet fan in proximity with the floor in a closed room. The data thus generated is subsequently used to validate numerical results.
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Reports on the topic "Regime of Accounting"

1

Grubb, Farley. Colonial Virginia’s Paper Money Regime, 1755-1774: a Forensic Accounting Reconstruction of the Data. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21785.

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Grubb, Farley. Colonial New Jersey's Paper Money Regime, 1709-1775: A Forensic Accounting Reconstruction of the Data. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19710.

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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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Verburg, Peter H., Žiga Malek, Sean P. Goodwin, and Cecilia Zagaria. The Integrated Economic-Environmental Modeling (IEEM) Platform: IEEM Platform Technical Guides: User Guide for the IEEM-enhanced Land Use Land Cover Change Model Dyna-CLUE. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003625.

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The Conversion of Land Use and its Effects modeling framework (CLUE) was developed to simulate land use change using empirically quantified relations between land use and its driving factors in combination with dynamic modeling of competition between land use types. Being one of the most widely used spatial land use models, CLUE has been applied all over the world on different scales. In this document, we demonstrate how the model can be used to develop a multi-regional application. This means, that instead of developing numerous individual models, the user only prepares one CLUE model application, which then allocates land use change across different regions. This facilitates integration with the Integrated Economic-Environmental Modeling (IEEM) Platform for subnational assessments and increases the efficiency of the IEEM and Ecosystem Services Modeling (IEEMESM) workflow. Multi-regional modelling is particularly useful in larger and diverse countries, where we can expect different spatial distributions in land use changes in different regions: regions of different levels of achieved socio-economic development, regions with different topographies (flat vs. mountainous), or different climatic regions (dry vs humid) within a same country. Accounting for such regional differences also facilitates developing ecosystem services models that consider region specific biophysical characteristics. This manual, and the data that is provided with it, demonstrates multi-regional land use change modeling using the country of Colombia as an example. The user will learn how to prepare the data for the model application, and how the multi-regional run differs from a single-region simulation.
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