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Young, Steven Eric. "Discretionary accounting accruals : systematic measurement error and firm-specific determinants." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307362.
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Halabi, Hussein. "Accounting quality under IFRS : the effect of country-specific factors." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/17073/.
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Most prior works focus on the effect of IFRS adoption itself on earnings quality using one dimension of earnings quality, and cover the early years of adoption. The present thesis seeks to investigate how country-specific factors shape accounting quality under IFRS across 23 countries between 2007 and 2010, the global financial crisis period. This is the first study to examine the effect of country-specific factors, using recent indicators, on both accruals and real earnings management under IFRS. It is also the first to explore the impact of country-specific factors on conditional conservatism and value relevance together, which highlights earnings quality from contracting perspective and equity valuation perspective at the same time. The results of the first empirical study indicate that overstating earnings via accruals is less pronounced in countries with strong investor protection, strict enforcement, and large capital markets, and that managing earnings upward utilizing real actions is greater in such countries. Further, the results show that firms engage in both types of earnings management at the same time. The results of the second empirical study show that earnings are more conservative in countries having strong investor protection and rigorous enforcement of accounting standards, and that the value relevance of book values is greater in those countries. Further, the strength of capital markets has no impact on the extent of conservatism, whereas the value relevance of earnings is greater in large capital markets. Overall, the main findings of this thesis suggest that country-specific factors still govern accounting quality under IFRS and that they drive different ‘quality’ earnings. The IASB should emphasise the enforcement mechanisms, not only the mere adoption of IFRS. Auditors and regulators should also consider the possible negative effects of real activities to which managers switch in a bid to escape coming under scrutiny in countries with strong institutions. Additionally, researchers should be cautious when drawing conclusions on earnings quality as quality under contracting perspective may differ from that under equity valuation perspective.
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Duff, Angus. "The application of cognitive learning styles with specific reference to accounting." Thesis, University of the West of Scotland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.398316.
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Kohout, Jakub. "Společenství vlastníků z účetního a daňového pohledu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206165.
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The aim of this diploma thesis is provide comprehensive view on dwelling unit owners associations from accounting and tax perspectives. The beginning of thesis acquainted with term dwelling unit owners association and summarized reasons for legislation regulation of these entities. After that the work deals with legislation of this organization. The specifics of economic aspects and ways of financing are mentioned at next chapter. The main part of this diploma thesis focus on accounting and tax specifics of this organization. Each specific accounting issue are explaining theoretical as well from practical point of view for better understanding these issues.
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Jiang, Danyang. "Repatriation and Renegotiation: Action-Specific Covenants and Firms’ Responses to the American Jobs Creation Act of 2004." The Ohio State University, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=osu1563530428685029.
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Pakhomava, Aliona. "Specifika běloruského účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112902.
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Diploma thesis is dedicated to specifics of belarusian accounting . The aim is to provide a basic understanding of accounting in the Republic of Belarus in terms of legislation and practice. More attention will be given to identification gaps in this accounting system and future changes, which should eliminate these gaps. Another aim of my thesis is to compare the editing of fixed assets according to Czech and Belarusian legislation. The focus will also link to the amortization and tax regulation.
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Turečková, Veronika. "Účetní a daňová specifika mezinárodní marketingové agentury." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125072.
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The aim of this thesis is to describe financial accounting in existing advertising agency, which has to report financial information to parent company placed in USA. The parent company use the US GAAP principles and prepares consolidated financial statements for all the comapnies in the group.
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Nováková, Kateřina. "Účetní a daňová specifika v odvětví hotelnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206286.
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Thesis on the topic of Accounting and tax specifics in the hotel industry explains accounting and tax procedures that may occur in this specific sector. At the beginning is shown the history of this industry, number of accommodation in Czech republic etc. Further this thesis describes the laws of hospitality and related services. Followed by a section dealing with accounting issues, explanation of some procedures and on the following part, which describes the impacts of VAT and income tax in hospitality. Last part is devoted to practical demonstrations of several accounting transactions of specific entity.
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Silva, Francisco Airton Pereira da. "Monext: an accounting framework for federated clouds." Universidade Federal de Pernambuco, 2013. https://repositorio.ufpe.br/handle/123456789/11989.
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Cloud computing has become an established paradigm for running services on external
infrastructure that dynamically allocates virtually unlimited capacity. This paradigm
creates a new scenario for the deployment of applications and information technology
(IT) services. In this model, complete applications and machine infrastructure are offered
to users, who are charged only for the resources they consume. Thus, cloud resources are
offered through service abstractions classified into three main categories: Software as a
Service (SaaS), Platform as a Service (PaaS), and Infrastructure as a Service (IaaS).
In IaaS, computing resources are offered as virtual machines to the end user. The aim
to offer such unlimited resources necessitates distributing these virtual machines through
multiple data centers. This distribution makes harder to fulfill a number of requirements
including security, reliability, availability, and accounting. Accounting refers to how
resources are recorded, accounted for, and charged. Even for a single cloud provider
this task is hard, and it becomes more difficult for a federation of cloud computing, or
federated cloud, in which a cloud provider dynamically outsources resources to other
providers in response to demand variation. Thus, a cluster of clouds shares heterogeneous
resources, requiring greater effort to manage and accurately account for the distributed
resources.
Some earlier research has addressed the development of platforms for federated
clouds but without considering the accounting requirement. This dissertation presents
a framework for charging IaaS with a focus on federated cloud. In order to gather
information about this topic area and to generate guidelines for building the framework,
we applied a systematic mapping study. This dissertation also presents an initial validation
of the tool through a case study, showing evidence that the requirements generated
through the mapping study were fulfilled by the framework and presenting indications of
its feasibility in a real cloud service scenarioSubmitted by João Arthur Martins (joao.arthur@ufpe.br) on 2015-03-10T18:37:17Z No. of bitstreams: 2 Dissertação Francisco Airton da Silva.pdf: 5605679 bytes, checksum: 61aa2b6df102174ff2e190ab47678cbf (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5)
Made available in DSpace on 2015-03-11T17:45:06Z (GMT). No. of bitstreams: 2 Dissertação Francisco Airton da Silva.pdf: 5605679 bytes, checksum: 61aa2b6df102174ff2e190ab47678cbf (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Previous issue date: 2013-02-27
A Computação na Nuvem se tornou um paradigma consumado para executar serviços em infraestruturas externas, onde de uma forma virtual a capacidade praticamente ilimitada pode ser alocada dinamicamente. Este paradigma estabelece um novo cenário para a implantação de aplicações e serviços de TI. Neste modelo, desde aplicações completas até infraestrutura de máquinas são ofertadas a usuários, que são cobrados apenas pelo uso dos recursos consumidos. Desta forma, os bens de consumo da nuvem são ofertados através de abstrações de serviços, onde atualmente são citadas três principais categorias: Software como Serviço (SaaS), Plataforma como Serviço (PaaS) e Infraestrutura como Serviço (IaaS). No caso do IaaS são oferecidos recursos computacionais na forma de Máquinas Virtuais para o cliente final. Para atingir o aspecto ilimitado de recursos é necessário distribuir estas Máquinas Virtuais por vários Data Centers. Esta distribuição dificulta atender uma série de requisitos como Segurança, Confiabilidade, Disponibilidade e a Tarifação pelos recursos consumidos. A Tarifação refere-se a como os recursos são registrados, contabilizados e cobrados. Mesmo no caso de um único provedor esta tarefa não é fácil e existe um contexto em que esta dificuldade se torna ainda maior, conhecida como Federação de Computação na Nuvem ou também chamadas de Nuvens Federadas. Nuvens Federadas ocorrem quando um provedor de Computação na Nuvem terceiriza recursos dinamicamente para outros provedores em resposta à variação da demanda. Desta forma ocorre um aglomerado de nuvens, porém seus recursos são heterogêneos, acarretando num maior esforço para gerenciar os recursos distribuídos e por consequência para a Tarifação. Neste contexto foram identificadas pesquisas nesta área sobre plataformas para Nuvens Federadas, que não abordam o requisito de Tarifação. Esta dissertação apresenta um framework voltado à tarifação de Infraestrutura como Serviço com foco em Nuvens Federadas. Objetivando colher informações sobre esta área e consequentemente gerar insumos para fundamentar as decisões na construção do framework, foi aplicado um Estudo de Mapeamento Sistemático. Esta dissertação também apresenta uma validação inicial da ferramenta, através de um estudo experimental, mostrando indícios de que os requisitos gerados pelo Mapeamento Sistemático foram atendidos, bem como será viável a aplicação da solução por provedores de serviços de nuvem em um cenário real.
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Motyčková, Martina. "Specifika účtování a financování mateřských škol." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16685.
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The topic of this thesis is the Specifity of bookkeeping and financing of kindergartens. The objective of the thesis is to determine and summarize the differences of bookkeeping and financing of allowance organisations by the entrepreneurial subjects and further to clarify the fundamental changes in bookkeeping of allowance organisations that brought the accounting reform in public finance sector that is effective from the 1st January 2010. In theoretical part I characterized allowance organisations and school corporate body, ways of its bookkeeping and financing before the reform and after. In practical part I described the selected kindergarten including the analyse of financing and bookkeeping in 2009. Further examples of bookkeeping of this kindergarten follow, regarding the accounting reform and summary of accomplishments and negatives of this reform.
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Chan, Anthony Moung Yin. "Accounting standard setting in its cultural context : a structuration study with specific reference to Hong Kong." Thesis, University of Sheffield, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.295356.
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Custodio, Claudia Perdigao Dias. "Corporate diversification : the role of industry-specific expertise and the impact of mergers and acquistions accounting." Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2197/.
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This thesis is organised in three chapters. The first two chapters link the industry-specific expertise of managers to the value of conglomerates and diversifying acquisitions. The third chapter explains how Mergers and Acquisitions (MandA) accounting can explain the diversification discount. The first chapter studies the cross sectional variation of conglomerate's value. I test the hypothesis that unrelated diversification destroys value because managers (CEOs) lack expertise outside the core business. I test two main implications: firms with more business activities outside the core business should have lower value and the discount should be greater for firms with more activity in unrelated-to-core secondary segments. The evidence supports both hypothesis. I test more directly if the results are linked to a lack of managerial expertise by using an industry index of managerial discretion. I find that increasing non-core business sales weight by 10% decreases firm value up to 3%, if the firm has high managerial discretion. The second chapter quantifies the value of CEO industry-specific experience, using diversifying MandA announcements. I find that industry experienced CEOs add value for their shareholders. The abnormal return is between 1.0% and 1.3% higher when the acquirer's CEO has top management experience in the target's industry. Analyzing potential mechanisms, I provide evidence that CEOs with industry experience in the target's industry negotiate better terms and that this experience is particularly valuable in environments of high informational asymmetries (1.6% - 2.9%). The results suggest that certain CEO skills are neither completely general nor firm-specific but rather specific to an industry. The third chapter shows that MandA accounting can explain the diversification discount measured with Tobin's q. The typical MandA accounting procedure inflates the book value of assets and creates a mechanical drop in the common measure of acquirers' q. Because diversified firms are more acquisitive than standalones, their q is likely to be lower, generating a spurious diversification discount. After adjusting q for goodwill by excluding it from the book value of assets, I find no significant diversification discount in most specifications. As an alternative to the goodwill correction, I use the change in the MandA accounting rules in 2001 as a natural experiment to test my main hypothesis.
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Pavlasová, Lenka. "Specifika účetnictví a účetní závěrky u hotelů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15638.
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Hotel is an enterprise with a wide range of services for tourists and this thesis focuses on the description of the activities of the accounting point of view. In the first part of thesis I define the development of tourism, which of course belongs to the hotel. In the next part I attend to legislation, which is used in the operation of the hotel. I next describe the accounting specifics of the hotel activities, and finally dealing with the final accounts by the hotel.
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Lopes, Alexsandtro Broedel. "The relation between firm-specific corporate governance, cross-listing and the informativeness of accounting numbers in Brazil." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508840.
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Schöllhammer, Rainer. "Financial reporting by insurers : development of an insurance-specific accounting framework from the perspective of equity security analysis /." [S.l. : s.n.], 2003. http://www.gbv.de/dms/zbw/363116818.pdf.
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Gyüreová, Kamila. "Účetní a daňová specifika pohledávek." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359754.
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The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
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Stiborová, Jana. "Vykazování nemovitostí ve specifické podnikové struktuře." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81858.
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The study deals with the accounting for real estate in the group of existing companies. Particular passages are devoted to defining real estate, the initial and follow-up valuation of real estate. Applying standards are IFRS, Czech accounting standards and Czech tax regulations. The study also compares these standards.
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Custoldio, Claludia Perdigalfo Dias. "Corporate diversification : the role of industry-specifc expertise and the impact of mergers and acquistions accounting." Thesis, London School of Economics and Political Science (University of London), 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.599937.
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Dudková, Jana. "Specifika účtování a financování základních škol." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75573.
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The topic of this thesis is the accounting and funding specifics of allowance organizations. The theoretical part is dedicated to the non-profit sector and the definition of non-profit organizations. In more detail the thesis is about characteristics, financial relations and economy specifics of both types of allowance organizations - founded by the state and by territorial authorities. The practical part is focused on the activities of elementary school.
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Staňková, Veronika. "Specifika výkaznictví příspěvkových organizací v oblasti kultury." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360172.
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Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.
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Rouanet, Anais. "Study of dementia and cognitive decline accounting for selection by death." Thesis, Bordeaux, 2016. http://www.theses.fr/2016BORD0243/document.
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Ce travail a pour but de développer des outils statistiques pour l'étude du déclin cognitif général ou précédant le diagnostic de démence, à partir de données de cohorte en tenant compte du risque compétitif de décès et de la censure par intervalle. Le temps de démence est censuré par intervalle dans les études de cohortes car le diagnostic de démence ne peut être établi qu'à l'occasion des visites qui peuvent être espacées de plusieurs années. Ceci induit une sous-estimation du risque de démence à cause du risque compétitif de décès : les sujets déments sont à fort risque de mourir, et peuvent donc décéder avant la visite de diagnostic. Dans la première partie, nous proposons un modèle conjoint à classes latentes pour données longitudinales corrélées à un événement censuré par intervalle, en compétition avec le décès. Appliqué à la cohorte Paquid, ce modèle permet d'identifier des profils de déclin cognitif associés à des risques différents de démence et de décès. En utilisant cette méthodologie, nous comparons ensuite des modèles pronostiques dynamiques pour la démence, traitant la censure par intervalle, basés sur des mesures répétées de marqueurs cognitifs. Dans la seconde partie, nous conduisons une étude comparative afin de clarifier l'interprétation des estimateurs du maximum de vraisemblance des modèles mixtes et conjoints et estimateurs par équations d'estimation généralisées (GEE), couramment utilisés dans le contexte de données longitudinales incomplètes et tronquées par le décès. Les estimateurs de maximum de vraisemblance ciblent le changement individuel chez les individus vivants. Les estimateurs GEE avec matrice de corrélation de travail indépendante, pondérés par l'inverse de la probabilité d'être observé sachant que le sujet est vivant, ciblent la trajectoire moyennée sur la population des survivants à chaque âge. Ces résultats justifient l'utilisation des modèles conjoints dans l'étude de la démence, qui sont des outils prometteurs pour mieux comprendre l'histoire naturelle de la maladieThe purpose of this work is to develop statistical tools to study the general or the prediagnosis cognitive decline, while accounting for the selection by death and interval censoring. In cohort studies, the time-to-dementia-onset is interval-censored as the dementia status is assessed intermittently. This issue can lead to an under-estimation of the risk of dementia, due to the competing risk of death: subjects with dementia are at high risk to die and can thus die prior to the diagnosis visit. First, we propose a joint latent class illness-death model for longitudinal data correlated to an interval-censored time-to-event, competing with the time-to-death. This model is applied on the Paquid cohort to identify profiles of pre-dementia cognitive declines associated with different risks of dementia and death. Using this methodology, we compare dynamic prognostic models for dementia based on repeated measures of cognitive markers, accounting for interval censoring. Secondly, we conduct a simulation study to clarify the interpretation of maximum likelihood estimators of joint and mixed models as well as GEE estimators, frequently used to handle incomplete longitudinal data truncated by death. Maximum likelihood estimators target the individual change among the subjects currently alive. GEE estimators with independent working correlation matrix, weighted by the inverse probability to be observed given that the subject is alive, target the population-averaged change among the dynamic population of survivors. These results justify the use of joint models in dementia studies, which are promising statistical tools to better understand the natural history of dementia
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Murphy, Megan J. "Sexual Assault-specific Bystander Behavior: Accounting for Opportunity in a Prospective Analysis of the Effects of Individual, Social Norms, and Situational Variables." Ohio University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1389008840.
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Shea, Vincent Jeremiah II. "An Examination of the Long-Term Business Value of Specific Investments in Information Technology Using Regression Discontinuity Methodology." Kent State University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=kent1267124787.
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Šťastná, Marie. "Specifika financování a účetnictví neziskových organizací v konkrétních podmínkách tělovýchovných jednot." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75563.
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This thesis deals with problems of non-profit organizations of sport having a form of civil associations. The thesis outlines a support of sport in the acquis communautaire and legislation of the Czech Republic and predicates possibilities of the financial sources of the civil associations applied in the sport. At the conclusion, the thesis is given to an accounting and tax specifications of sports clubs.
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Capps, Teresa. "A research study into furthering the understanding of management accounting in practice with specific reference to the practices utilised in the North Derbyshire area of the NCB." Thesis, University of Sheffield, 1990. http://etheses.whiterose.ac.uk/1836/.
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The primary purpose of this study is concerned with providing improved understanding of both accounting and management systems through the use of case study based research. To provide this improved understanding, this research study is based upon several key assumptions which are also key conclusions. Firstly, that management and accounting systems and practices exist in organisation contexts. Secondly, that these systems and practices obtain their meaning, in part, from the organisation contexts in which they are situated. Thirdly, that accounting knowledge and management theory, to-date, has failed to provide adequate descriptions and prescriptions for the organisations. Fourthly, that the key problem in accounting knowledge and management theory which has prevented adequate understanding is to do with the ontological issues which underlies such knowledge. The contents of this study can be seen to be divided into three parts. The first outlines the nature of management accounting knowledge paying particular attention to the ontological and epistemological assumptions. Through analysis of these assumptions, the importance of understanding the complexity of social reality is introduced. A model of a 'temporal-spatial' reality is introduced and described. The conclusion from this part is that the main problem in understanding accounting practices is linked with the ontological issues and that a more complex subjective reality needs to be explored. Part two provides the description of the case-study utilised to understand accounting practices in an organisational context. Part three provides an analysis of the use of the management and accounting systems by providing an understanding of the social-reality of the dominant decision-makers within the case-study. The conclusion forthcoming from this study is four-fold and stated in paragraph one. However, these have major considerations to the development of accounting knowledge and require major shifts in the dominant methodology of accounting thought. ix.
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Edelmann, Gerhard. "Lexicography for specific purposes. Equivalence in bilingual and multilingual specialised dictionaries with reference to conceptual systems." WU Vienna University of Economics and Business, 2012. http://epub.wu.ac.at/3508/1/Edelmann_M%C3%A4rz2012_Lexicography_for_specific_purposes.pdf.
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Terminological equivalence is one of the central issues in translation. To secure equivalence in translations for special purpose languages, the translator has to structure the terms of a given text by reference to a conceptual system and thus identify - independently for both the source and target languages - the conceptual system in which a specific term is embedded. Bilingual and multilingual dictionaries are indispensable tools for any translator. However, due to the importance of the conceptual systems in specialised-language translation, a specialised dictionary has to fulfill higher requirements than general dictionaries. As a matter of fact, a dictionary suitable for specialised-language translation should follow an onomasiological rather than a semasiological approach to lexicography. In this paper, the author studies the basic requirements for a bilingual dictionary that is intended to be of practical use for specialised-language translation, taking a user's perspective when discussing the problem of equivalence between terms in two languages. This is based on selected concepts taken from the field of accounting (IAS/IFRS and national accounting rules) that are translated from German to Spanish and vice versa.
While the dictionaries examined are generally well prepared, the study shows that none of them includes information necessary to a translator for ensuring a correct translation.Series: WU Online Papers in International Business Communication
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Elis, David. "Možnosti aplikace prvků manažerského účetnictví v segmentu malého podnikání (na příkladu konkrétní firmy)." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15351.
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The thesis "The possibilities of application of management accounting components into the small size companies (on the example of a concrete company)" engages in the question, whether it were possible to identify components of management accounting, that would be applicable in the small size companies. The first part focuses on the introduction of the company, on the market company operates on and on the general characteristics of the small and mid-size companies. It provides information on the company performance and identifies a need of the introduction of accrual principle into the company's accounting. The next part deals with the discrete features of the proposed performance management system. It answers the question, whether to orientate the system primarily on performance or responsibility, designs the appropriate calculation system and the basic system of plans and budgets. Later, it focuses on the existing organizational structure and the definition of the structure of the responsibility centers. In the last part, there can be found a proposal of the management profit and lost statements as of the basic statements providing the information on the partial as well as overall performance measurement.
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Resende, Miguel Silva. "Principais determinantes das divulgações exigidas pela IFRS 7 : o caso das empresas cotadas em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7943.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA IFRS 7 exige que as entidades divulguem nos seus relatórios financeiros informações sobre os instrumentos financeiros uteis para os diversos usuários da informação contabilística. Este estudo teve por base a análise dos principais determinantes no cumprimento com as divulgações exigidas pela IFRS 7, pelas empresas cotadas em Portugal. Foram analisadas 35 empresas cotadas na Euronext Lisboa, entre 2010 e 2012, sendo recolhidos os dados a partir dos Relatórios e Contas das mesmas tendo como base a informação constante das demonstrações financeiras. Os resultados sugerem que os principais determinantes no cumprimento com as divulgações exigidas pela IFRS 7, pelas empresas cotadas em Portugal são, a dimensão, as diferenças temporárias entre a contabilidade e a fiscalidade (impostos diferidos) e o uso de instrumentos financeiros passivos. Existindo uma correlação positiva para a dimensão e uma correlação negativa para os restantes determinantes.
The present study was based on main components in compliance with the disclosures required by IFRS 7, by listed companies in Portugal. Thirty five companies listed on Euronext Lisbon were used for a period of analysis between 2010 and 2012, based on the financial reports issued by them. The results suggested that the main components in compliance with the disclosures required by IFRS 7, by listed companies in Portugal is the size, timing differences between accounting and taxation (deferred taxes) and the use of financial liabilities. Furthermore, there is a positive correlation associated to dimension and a negative correlation for the remaining components.
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Lopez, Jean-Claude. "L’évaluation comptable et financière de la capacité à entreprendre du dirigeant de PME : enjeux, modalités et proposition d'un modèle." Thesis, Reims, 2018. http://www.theses.fr/2018REIME003/document.
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Nous proposons, à l’aide d’une approche pluridisciplinaire, de mieux rendre compte des compétences entrepreneuriales d’un dirigeant de PME, de jeter les bases d’un modèle d’évaluation de la capacité à entreprendre à partir de l’analyse des cycles d’exploitation. Ce modèle sera construit sur les bases d’une enquête exploratoire, puis testé au sein d’une PME de négoce afin d’en vérifier la pertinence et d’en améliorer l’applicabilité.Une estimation pertinente de la capacité à entreprendre pourrait rendre possible une meilleure évaluation de la valeur ajoutée des dirigeants de PME et une esquisse plus précise de la stratégie de soutien aux actions entrepreneuriales. Evaluer la capacité à entreprendre est tout autant un défi pour la communauté financière et comptable que l’est l’évaluation du capital humain. La présente propose une nouvelle approche pour mieux aborder la "vraie" valeur d’une entreprise, avec l’espoir que notre modèle sera utile aux parties prenantes de l’entrepreneuriatWe suggest, by means of a multidisciplinary approach, reporting better entrepreneurial skills of a leader of SME, to lay the foundations for a model of evaluation of the capacity to be undertaken from the analysis of the cycles of exploitation. This model will be built on the bases of an exploratory investigation, then tested within a trade SME to verify the relevance and improve the applicability.A relevant estimation of the capacity to be undertaken could make possible a better evaluation of the added value of the leaders of SME and a more precise sketch of the strategy of support for the entrepreneurial actions To estimate the capacity to be undertaken is just as much a challenge for the financial and accounting community than is it the evaluation of the human resources. The present proposes a new approach to approach better the "real" value of a company, with the hope than our model will be useful for the stakeholders of the entrepreneurship
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Augsburger, Christian. "Konzeption und Implementierung eines Leistungs-Kostenrechnungsmodells zur Auswertung kleinräumiger Daten /." Bergen/Dumme : Agrimedia, 2002. http://www.gbv.de/dms/zbw/357259580.pdf.
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Farias, Angélica Miyuki. "Perspectivas de linguagem no curso de Ciências Contábeis: tecendo a trama." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21228.
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This study aims to apprehend the language perspectives emanated by the official, institutional and professional spheres as well as those pointed out by professionals and students in the accounting area. The theoretical background is based on studies of language perspectives and curricular theories. This research is inserted in the framework of qualitative research since the core of this methodological approach is to study the world always from the perspective of social actors, situated historically, in interaction. The analysed school context is a Private Higher Education Institution, located in the city of São Paulo where the teacher-researcher works. The construction of this research includes the collection of professional, official and institutional documents, namely: professional accounting examination, the decrees referring to the course of Accounting Sciences and the current national examination to evaluate students’ performance - Enade, Political Pedagogical Project and syllabus of Business Writing disciplines of Accounting Sciences graduation. The research also relies on the production of data from a questionnaire applied for the eighth semester class and interviews with three students and four professionals in the accounting area. The data are analysed, considering their thematic content evidenced by the linguistic units that compose them. The results allowed to organize three groups of texts based in the perspectives of language and curricular theories. The first group revealed contours referring to the monological perspectives of language and traditional curricular theories. The second one showed a hybrid view regarding to the perspective of language and curricular vision. The third and last group of texts presented a dialogical perspective of language and curricular vision with a tendency towards critical theories
Este estudo objetiva apreender as perspectivas de linguagem emanadas pelas esferas oficial, institucional e profissional na área contábil. O recorte teórico está fundamentado nas perspectivas filosóficas de linguagem e nas teorias curriculares que sustentam tais visões de linguagem. Esta investigação está inserida no quadro da pesquisa qualitativa uma vez que o cerne dessa abordagem metodológica é estudar o mundo sempre a partir da perspectiva dos atores sociais, situados historicamente, em interação. O contexto escolar analisado é uma Instituição de Ensino Superior particular localizada na cidade de São Paulo onde a professora-pesquisadora trabalha. Para a construção metodológica deste estudo, contou-se com a pesquisa bibliográfica acerca do percurso do ensino de português no curso de Ciências Contábeis no País, assim como com a coleta de vários documentos oficiais e institucionais, a saber: decretos referentes ao curso de Ciências Contábeis, prova do Exame Nacional de Desempenho dos Estudantes, prova do Exame de Suficiência Contábil, Projeto Político-Pedagógico e ementas da disciplina de Redação Empresarial I e II do Curso de Ciências Contábeis da instituição focal. A pesquisa também foi organizada pela produção de dados realizada a partir de (a) um questionário aplicado em uma turma de oitavo semestre da instituição focal; (b) entrevista realizada com três alunos do segundo semestre da mesma instituição e (c) entrevista com quatro profissionais da área contábil. Todos os dados foram analisados sob a luz do conteúdo temático. Os resultados apontaram três grupos de textos, que se organizaram quanto à(s) perspectiva(s) de linguagem e de currículo. O primeiro grupo revelou contornos referentes às perspectivas monológicas de linguagem e visão tradicional de currículo. O segundo evidenciou uma visão híbrida a respeito das perspectivas de linguagem e de currículo. O terceiro e último grupo apresentou perspectiva dialógica de linguagem e visão de currículo com tendência às teorias críticas
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Santos, Vilmária Gil dos. "Português para fins específicos e seu ensino no curso técnico de contabilidade." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/14261.
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The focus of this dissertation research focuses on the difficulty of most students, both in the process of reading and writing process, especially in relation to language teaching applied courses. The question we seek to answer points to a way to "teach" Portuguese for young people looking after high school, a specific technical area- in this case, the field of Accounting. As forfield research, we established a Needs Analysis, which guides the instrument for a drawing course able to answer there search question. Listed as objectives to identify, through this analysis, primarily students' difficulties, in particular those relating to the skills of reading and text production, working with genres present in the world of specialty focus, identify reading strategies and production of texts that facilitate students; develop proposed approach in teaching for specific purposes which contemplates production and reading of texts in accounting. The methodology was qualitative assumed, whose foundation is given a dimension of research and action. As a theoretical basis, we use studies: reading from Solé (1998) and Kleiman (2004), text production, derivatives Sautchuk (2003) and Passarelli (2004); approach for specific purposes, assumptions by Celani (2009), Cintra and Passarelli (2008) and Ramos (2009), gender, conducted by Bhatia (1993) and Bazerman (2005); Textual Linguistics, signed in Koch (2001,2009) and Marcuschi (2008). Through out production, the data guided the planning of lessons and evidence that the Needs Analysis is an essential part for an education suited to the needs of the group being studied in courses for specific purposes
O foco dessa dissertação pesquisa centraliza-se na dificuldade da maior parte dos estudantes, tanto no processo de leitura quanto no processo de escrita, sobretudo no que tange ao ensino de língua aplicada a cursos. A pergunta que se busca responder aponta para uma forma de ensinar Língua Portuguesa para jovens que procuram, após o Ensino Médio, uma área técnica específica no caso, o campo da Contabilidade. Quanto à pesquisa de campo, estabeleceu-se uma Análise de Necessidades, instrumento o qual orienta para um desenho de curso capaz de responder à indagação da pesquisa. Constam como objetivos identificar, mediante tal análise, prioritariamente as dificuldades dos alunos, em particular as relativas às habilidades de leitura e produção de textos; trabalhar com gêneros presentes no universo da especialidade em foco; identificar estratégias de leitura e de produção de textos facilitadoras para os alunos; elaborar proposta de ensino na abordagem para fins específicos a qual contemple leitura e produção de textos na área contábil. A metodologia assumida foi a qualitativa, cujo alicerce se dá numa dimensão de pesquisa e ação. Como base teórica, utilizam-se estudos sobre: leitura, provenientes de Solé (1998) e Kleiman (2004); produção de textos, derivados de Sautchuk (2003) e Passarelli (2004); abordagem para fins específicos, pressupostos por Celani (2009), Cintra e Passarelli (2008) e Ramos (2009); gênero, conduzidos por Bhatia (1993) e Bazerman (2005); Linguística Textual, firmados em Koch (2001, 2009) e Marcuschi (2008). Ao longo de toda produção,os dados obtidos orientaram o planejamento das aulas e evidenciam que a Análise de Necessidades é parte fundamental para um ensino adequado às necessidades da turma em estudo, em cursos para fins específicos
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HORNOVÁ, Lenka. "Analýza účetnictví neziskové organizace a vliv legislativních změn na její účetnictví." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-188116.
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The goal of the graduation theses was to point out the impact of legislative changes to accounting of the specific nonprofit organization and to analyze an implementation of new revising legislation from 2010 until 2014 into practice. It was also focused on the related regulations in connection with economy of selected accounting entities with the focus on a specific subsidized organization. The specific subsidized organization is Městský dům kultury Sokolov, incorporated by municipal authorities, which is the center of cultural events in the town Sokolov. In the theses it was outlined, how the legislative changes are projected into practice in this specific subsidized organization. The theses also concentrates on the specifics of accounting and on the process of bookkeeping in the chosen subsidized organization and on its ways of financing and reporting. In the conclusion several measures were proposed, which mainly relate to the legislation, also to outflows of financial funds and finally recommendations related to a supplementary activity were proposed.
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NÝVLTOVÁ, Kristýna. "Hodnocení finančního zdraví podniku z pohledu účetnictví na případu zemědělství." Doctoral thesis, 2019. http://www.nusl.cz/ntk/nusl-403724.
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The dissertation deals with the accounting aspects of assessing the financial health of a company with a focus on agriculture. The main objective of this study is to assess individual methods designed to evaluate the financial health of a company, to determine their sensitivity to risk data in accounting. The study is focused on the field of agriculture mainly as a result of knowledge about the difficult process of compiling and using agricultural accounting. Agriculture fall within the primary sector of the economy, is very important for landscaping and a lot of subsidies flow from the budget of state and the European Union. Due to the specifics and stated problematic areas, which cannot be fully captured by legislation, incomplete or distorted information is transmitted, being also transferred to the methods of the financial health assessment of the company. Attention is also paid to the influence of legislative changes on the values in accounting as well as creative accounting. Following the findings from the theoretical basis, the application part analyses the impact of different accounting solutions on the financial statements. A paired t-test, used for the analysis, was preceded by data normality testing using the histogram and Shapiro-Wilk test. According to these tests, statistically significant differences were found com-paring the current method of accounting used for investment subsidies and leases with the IFRS accounting, between the accounting of changes in inventories and capitalization before and after 1 January 2016, and in land valuation using historical cost and market price. All these areas influence the values of all the analysed methods of financial health assessment. Only the CH-index showed no statistically significant difference in land valuation and accounting solution of inventory activation and changes. Furthermore, the reliability and controllability of the selected methods used for the evaluation of financial health in the field of agriculture is assessed. According to the results, none of the evaluated models can be used in its original variant, but it is possible to use them to compare the company with similar enterprises or over time thanks to the proven dependence of partial indicators and even the whole models on the productivity. Another type of analysis is designed to determine the indicators that have a statistically significant impact on the actual financial situation of businesses. The method of generalized linear models - multinomial linear regression - is used for this test. To determine whether an enterprise is at risk or not, it would be possible to use the stock / income and short-term liabilities / income indicators, and the cash flow / assets indicator to determine the type of threat.
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Chao, Po-Chi, and 趙柏棋. "The Application of Forensic Accounting on the specific case’s financial statement misstatement." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/ta9f9w.
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碩士國立中正大學
會計資訊與法律數位學習碩士在職專班
103
This study was to review previous research on forensic accounting (both domestic or foreign) and extend the government's analyses on the professional organization, service coverage, regulations, and talent cultivation related to forensic accounting, with the goal of providing references for introducing forensic accounting to the government. This study explored a specific company’s financial statements and found the key elements of material financial statement misrepresentation of. This study further focused on whether forensic accounting could be used to detect financial statement frauds beforehand, develop detection mechanisms for financial crime inspection, and to establish a sound financial market to protect investors and enterprises. Based on the PEWC fraud, this study found the possibilities of prior misinterpretation detection of financial statements and the results were as the following: 1. Concealing the investment information of overseas dummy corporations and banks. 2. Using inaccurate certificate of deposit to offset disbursements. 3. Concealing the embezzlement of sold asset or asset paid by debtors. 4. Issuing Floating Rate Note (FRN). 5. Concealing endorsement in financial statements. 6. CPE settlement of exempted debt. 7. Prior period adjustments of the company's financial statements. 8. Personal income payment masked as payment to administrative expenses of Hong Yi Corp. 9. Actual borrowing behavior disguised through borrowing money for material purchase. 10. Using fraudulent deals to inflate business portfolio for illegal profits.
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Hlávková, Lucie. "Specifika financování, účtování a zdaňování příspěvkových organizací." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-91367.
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Zobačová, Lucie. "Finanční, daňová a účetní specifika zemědělského podnikatele." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-92007.
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Tolsma, Peter. "The implementation of an activity-based costing system in a service organisation with specific reference to Telkom." Thesis, 2014. http://hdl.handle.net/10210/9117.
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M.Com. ( Business Management)This study wants to express an opinion on the implementation of an activity-based costing system in a service company with specific reference to Telkom SA Ltd. (hereafter Telkom), which has implemented a costing system as a first step towards an activity-based costing system. This studyis seenas a follow-up study on the work doneby Van Dyk(1993), which was also seconded to the Cost Management team within the Financial Management section of Telkom. His research paper was entitled: "Activity-based costing as a managerial control measure in a service organisation". His work in chapter one on the historical overview of accounting, the evolution of cost management systems and the description of the cost accounting system of Telkom must be seen as stepping stones on which this study will build. In chapter two Van Dyk(1993) concentrated on the influence oft he five competitive forces in the formulation of a generic strategy and the role of the value chain concept in order to understand the behaviour of costs. All of this work must be seen as the foundation and complementary to this study.
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POLÁK, Radek. "Specifika účetnictví a financování obcí." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-71093.
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Focus of the thesis was to analyze the method of accounting of the city and work with budget issue as an appropriate tool for income and expends studies. Municipality Chynov was chosen for analysis. Evaluation was done based on the reports, which were received from city officers. First part is focused on accounting reform, which directly affects Municipality of Chynov. Next issue based on the evaluation reports were to analyzed incomes and expenses of city. It was observed the Municipality of Chynov does not have any major problems in this issue, due the balanced budget. As next step, statistical analysis was performed. Balanced budget was major task. As result of this analysis was said with probability that the balanced budget should be real in next years. Next part of the statistical analysis was cluster analysis. As result were statements that foreign incomes (mainly grants) have significant influence on municipality finances. As results of this thesis the Municipality of Chynov is from finances structure point of view without any problems and is effectively using the budget as tool to capture the finances structure of whole city.
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Hung, Meng-yi, and 洪孟詒. "The inference of the Company-Specific Institutional Factors on the Conservative Accounting Information: Taiwan Listed Companies." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/89320028494545549640.
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碩士南華大學
管理科學研究所
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Conservatism plays an important role in companies’ financial reporting. However overusing of conservatism will diminish the relevance and economic faithfulness of the information. In addition, financial reporting is the primary source for assessing a company’s economic performance. The quality of financial reporting determines the reliability of information and consequently affects the quality of investing decision of investors and other stakeholders. Following Basu’s (1997) conservatism model, this paper examines Taiwanese listed companies for a sample period of 1993-2003 and analyzes the effects of company-specific institutional factors on the quality of accounting information. The study extends Basu (1997) analysis to test the effect of the operating cash flows and net book value on the timeliness of earnings. The empirical results show that Taiwanese companies has the tendency to accelerate timeliness losses recognition on earnings, operating cash flows and net book value, indicating an increased degree of conservatism over time. Moreover, the litigation and market performance are important attribute of the supply of conservatism. In addition, the results from assessing company-specific institutional factors provide evidence that a company possessed of certain company-specific institutional factors will exhibit more conservative financial reporting (i.e., large company size, higher leverage ratio, low return on equity, non-government ownership, non-financial institutions ownership, and low ratio of legal person ownership). Therefore, investor and creditors could utilize the company-specific factors to determine the degree of a company’s conservatism which can provide decision-useful information.
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Silva, Adriana Rodrigues. "Accounting, control and accountability in specific settings: evidence from the 'Free Africans' tutelage system in Brazil." Doctoral thesis, 2018. http://hdl.handle.net/1822/56249.
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Tese de Doutoramento em ContabilidadeThe State works in a complex environment. This is because the State is a pluralist organization, that is characterized by multiple goals. In order to achieve its goals, State projects are allowed to use and trust in a complex network of technologies, one of which is the accounting system. The first essay sets the theoretical framework used in the following essays. This essay presents some proposals for future research regarding the application of theoretical pluralism in the study of the accounting system in the public sector. The second essay makes an analysis of the use of accounting by the State as a tool for the governance of the ‘Free Africans’ tutelage system in Brazil. Through the use of the theoretical lenses of Foucault’s governmentality and Latour’s action at a distance, the study shows how the accounting regulations allowed the Brazilian government to exercise control over the tutelage system of the ‘Free Africans’ according to its ideology. As a result, it has been found that the measures undertaken to reinforce the accounting regulations were established according to the State’s ideology. The third essay seeks to interpret, through the use of the theoretical lenses of Althusser and the reproduction of the work-force, the use of accounting information in the construction of the Rio de Janeiro’s House of Correction (RJHC), a public safety institution, for the control of the ‘Free Africans’ under the tutelage system. As a result, we find that the application of accounting principles contributed for the control of the ‘Free Africans’ and turn them into docile, obedient and familiar with the slavocratic ideology. Finally, the fourth essay combines an Althusserian accountability lens with the accounterability literature and analysis of archival material relating to the Brazilian response to the demands of the British that it ceases trade in slaves in the 19th century. In doing so, it investigates why Brazil resisted accountability through the adoption of accounterability practices. Our analysis show how a slavery ideology led to failures in accountability and how it has evidenced the interests of the ruling class and the ideology of the Brazilian State. Using a combination of multiple theories, the main contribution of this thesis is to increase the understanding of the use of the accounting system, within a specific social regime: ‘Free Africans’.
O Estado trabalha em um ambiente complexo. Isso ocorre porque o Estado é uma organização pluralista, isto é, caracteriza-se por múltiplos objetivos. Para alcançar seus objetivos, os projetos estatais podem usar e confiar em uma rede complexa de tecnologias, uma das quais, o sistema contabilístico. O primeiro ensaio estabelece o quadro teórico utilizado nos ensaios seguintes. Este ensaio apresenta algumas propostas para futuras pesquisas sobre a aplicação do pluralismo teórico no estudo do sistema contabilístico no setor público. O segundo ensaio faz uma análise do uso da contabilidade pelo Estado como uma ferramenta para a governação do sistema de tutela dos ‘Africanos Livres’ no Brasil. Por meio das lentes teóricas da governamentabilidade de Foucault e da ação à distância de Latour, o estudo mostra como a regulamentação dos sistemas contabilísticos permitiu ao governo brasileiro exercer o controlo sobre o sistema de tutela dos ‘Africanos Livres’ em conformidade com a sua ideologia. Como resultado, verificou-se que as medidas empreendidas para reforçar a regulamentação contabilística foram estabelecidas de acordo com a ideologia do Estado. O terceiro ensaio busca interpretar, através das lentes teóricas de Althusser e da reprodução da força de trabalho, o uso de informações contabilísticas durante a construção da Casa de Correção do Rio de Janeiro (CCRJ), uma instituição de segurança pública, para o controlo dos ‘Africanos livres’ sob o sistema de tutela. Como resultado, identificamos que a aplicação de princípios contabilísticos contribuiu para o controlo dos ‘Africanos Livres’ e para torna-los dóceis, obedientes e familiarizados com a ideologia escravocrata. Finalmente, no quarto ensaio, por meio do uso de uma combinação de lentes teóricas, Althusser e accountability, e da literatura sobre accounterability e do exame de material de arquivo, analisamos a resposta brasileira às demandas dos britânicos sobre a proibição do comércio de escravos no século XIX. Ao fazê-lo, analisamos como a ideologia escravocrata levou a falhas na accountability e como evidenciou os interesses da classe dominante e a ideologia do Estado brasileiro. O contributo principal desta tese consiste em uma maior compreensão sobre o uso do sistema contabilístico, explicado por meio de uma combinação de múltiplas teorias, dentro de um regime social específico.
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"The Role of Political Connections in Mitigating Policy Uncertainty: Evidence from Firm-Specific Investment." Doctoral diss., 2014. http://hdl.handle.net/2286/R.I.27564.
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abstract: In this study, I test whether firms reduce the information asymmetry stemming from the political process by investing in political connections. I expect that connected firms enjoy differential access to relevant political information, and use this information to mitigate the negative consequences of political uncertainty. I investigate this construct in the context of firm-specific investment, where prior literature has documented a negative relation between investment and uncertainty. Specifically, I regress firm investment levels on the interaction of time-varying political uncertainty and the degree of a firm's political connectedness, controlling for determinants of investment, political participation, general macroeconomic conditions, and firm and time-period fixed effects. Consistent with prior work, I first document that firm-specific investment levels are significantly lower during periods of increased uncertainty, defined as the year leading up to a national election. I then assess the extent that political connections offset the negative effect of political uncertainty. Consistent with my hypothesis, I document the mitigating effect of political connections on the negative relation between investment levels and political uncertainty. These findings are robust to controls for alternative explanations related to the pre-electoral manipulation hypothesis and industry-level political participation. These findings are also robust to alternative specifications designed to address the possibility that time-invariant firm characteristics are driving the observed results. I also examine whether investors consider time-varying political uncertainty and the mitigating effect of political connections when capitalizing current earnings news. I find support that the earnings-response coefficient is lower during periods of increased uncertainty. However, I do not find evidence that investors incorporate the value relevant information in political connections as a mitigating factor.Dissertation/Thesis
Doctoral Dissertation Accountancy 2014
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ZELENÁ, Kateřina. "Specifika účtování a financování vybrané příspěvkové organizace." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-138145.
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The subject of my dissertation is financing and accounting of chosen allowance organization. The chosen allowance organization is the Children´s town house in Týn na nad Vltavou which is the centre fo free time activities for babies ang their mums, children and adolescents.
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Reese, Bernadine Kathleen. "The arbitrage pricing theory in South Africa : an empirical study of the effect of pre-specified risk factors on share prices on the Johannesburg Stock Exchange." Thesis, 1993. http://hdl.handle.net/10413/5812.
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This study tests the Arbitrage Pricing Theory on the Johannesburg
stock Exchange (JSE). Following the McElroy and Burmeister (1988)
approach of pre-specifying a factor structure to be tested, a
possible set of factors was selected on the basis of a priori
theoretical and empirical evidence that they could affect share
prices. All combinations of these factors were separately tested
against mining and industrial shares listed on the JSE.
Two sets of tests were performed, firstly, a multivariate nonlinear
regression with cross-equation restrictions as a test of the APT
model and secondly, a seemingly unrelated regression model.
The APT test results for mining shares show that the model with
gold price risk and residual market risk and the model with growth
rate risk and residual market risk had the highest adjusted-R2
values. However these factors were not priced APT factors since
they were not significantly different from zero. Two one-factor
models yielded priced APT factors. These were the model including
the gold price risk and another model with growth rate risk.
Whilst these were both priced APT factors, the gold price risk
model was better fitted.
Four models were selected from the APT tests on industrial shares,
on the basis of high adjusted-R2 values and factors which were
significantly different from zero. They included the following
risk factors: gold price risk and residual market risk; foreign
exchange risk and residual market risk; inflation risk and residual
market risk; default premium risk, gold price risk and residual
market risk.
The seemingly unrelated regression models had very similar
adjusted-R2 values and indicated that the APT did not appear to
explain the variation in share returns any better or worse than the
seemingly unrelated regression model.
The adjusted-R2 values for individual shares and the signs of the
factor risk-premiums appear to be reasonable. The residual market
risk factor was significantly different from zero for both the
mining and industrial share samples, indicating that further work
is required to identify the APT factors operating on the JSE.Thesis (M.Com.)-University of Natal, Durban, 1993.
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Carvalho, Ana Sofia Antunes de. "IFE. A alma do Negócio: Inglês para fins específicos nas áreas da Contabilidade e Finanças." Doctoral thesis, 2020. http://hdl.handle.net/10362/99213.
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Esta tese reflecte sobre o ensino e a aprendizagem de inglês para fins específicos na
área das ciências empresariais e a relação que se estabelece entre estas áreas do
conhecimento e todas as partes interessadas, estudantes, professores e
empregadores. Pretende-se conhecer as percepções, expectativas e necessidades
destes stakeholders de forma a contribuir para a elaboração de programas e materiais
que consigam corresponder às expectativas e necessidades dos estudantes e que
assim resultem num contributo válido para formar futuros profissionais preparados
para um mercado de trabalho globalizado.
Este trabalho faz o enquadramento teórico e aborda brevemente as questões que
rodeiam o inglês para fins específicos, o inglês para a contabilidade e o inglês para as
finanças. Discute-se o inglês como língua global, o inglês lingua franca, o inglês de
negócios e o papel do professor de inglês para fins específicos e as exigências que se
lhe colocam. Discute-se as transformações que se verificaram ao nível do ensino
superior com a criação do Espaço Europeu do Ensino Superior e a possível colaboração
entre instituições de ensino superior e o mercado de trabalho.
Como opção metodológica utilizou-se o estudo de caso, tendo-se analisado e discutido
as percepções, expectativas e necessidades de grupos específicos, estudantes de Inglês
Financeiro, professores para inglês de fins específicos e professores nas áreas das
ciências empresariais de um instituto de ensino superior politécnico público e dos
colaboradores e directores de uma empresa do sector da consultoria de gestão. Os
grupos são diversos e as suas contribuições variadas; é nesta variabilidade e
experiência que se encontra a riqueza para construir um trabalho que se espera válido.
A recolha de dados que contribuíram para a análise dos grupos incluiu inquéritos por
questionário, entrevistas e observação directa e informal. Estes dados resultaram em
informação que contribuiu (e continuará a contribuir) para uma análise das
necessidades reais de todas as partes interessadas, sobretudo dos estudantes, com o
objectivo de se desenvolver programas e materiais didácticos que contribuam para um
ensino-aprendizagem válido e sólido de inglês para fins específicos nas áreas da
contabilidade e das finanças.
Os objectivos principais deste trabalho são contribuir para a investigação na área de
inglês para fins específicos, contribuir de alguma forma, para o trabalho dos
professores de inglês para fins específicos e, sobretudo, contribuir para o ensinoaprendizagem
dos estudantes de inglês para fins específicos.This thesis considers the teaching and learning of English for Specific Purposes (ESP) in the area of business sciences and the relation that exists among these areas of expertise and all their stakeholders, students, teachers, employers. The purpose is to come upon the perceptions, expectations and needs of these stakeholders so as to contribute to the design of syllabuses and materials that match the expectations and needs of the students, thus resulting in a valid contribution to form future professionals adequately prepared to work in a globalised labour market. This research study includes a literature review of ESP and discusses briefly the issues that surround ESP, English applied to Accounting and English applied to Finance. Other issues discussed include English as a global language, English lingua franca, business English and the role of the ESP and the difficulties they face. We discuss the transformations that occurred in higher education with the creation of the European Higher Education Area (HEEA) and the possible cooperation between higher education institutions and the labour market. As for the research methodology, we have employed the case study, having analysed and discussed the perceptions, expectations and needs of specific groups, students of English for Finance, ESP teachers, and teachers of business sciences of a public higher education institute and the staff and directors of a company in the area of management consulting. The groups are diverse and their contributions varied; it is in this multiplicity and experience that we find the richness to elaborate a research study that we expect valid. The data collection methods used for the analysis of the groups included questionnaires, interviews, direct and informal observation. These data resulted in information that contributed and (will continue to contribute) to an analysis of the real needs of all the stakeholders, especially students, with the purpose of designing syllabuses and didactic materials that contribute to a legitimate and concrete teaching and learning of English for specific purposes in the areas of Accounting and Finance. The main objectives of this research study are to contribute to research conducted in the area of ESP, contribute in some manner, to the work of ESP teachers, and in particular, to contribute to the teaching and learning of ESP students.
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Maake, Mapula Reginah. "The significance of Auditor-General in the control of public funds in local government with specific reference to Mopani District Municipality." Diss., 2020. http://hdl.handle.net/11602/1593.
Full textAbstract:
MPMOliver Tambo Institute of Governance and Policy Studies
The aim of the study investigates the significance of Auditor General in the control of public funds in local government with specific reference to Mopani District Municipality in order to make recommendations that can assist in improving the control of public funds. The research identifies and assesses weaknesses in how Mopani District Municipality has been controlling its public funds by analyzing the Auditor General reports for the past three financial years and its implications to service delivery. The research further assesses the role played by Auditor General in influencing the internal financial control of the municipality and in auditing the performance of the municipality since in other municipalities money is paid to contractors for services not rendered. The study provides academic input into public administration, specifically in the area of improving service delivery performance, control and financial performance management in municipalities. The study could contribute to the establishment of effective ways of monitoring the control of public funds by municipalities.
NRF