Academic literature on the topic 'Value-Added Statement (VAS)'

Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then, following societal change, influenced its disappearance. This paper supplements Burchell et al's thesis by arguing that a fuller explanation for the disappearance of the VAS can be found by also considering the contents of the statement itself. An empirical study of the information in the VASs of UK companies shows that they were unlikely to give support to the economic interests of the employee user group who had been promoted as an important beneficiary of the VAS. The study demonstrates that the social and economic nature of accounting means that change analyses which take account of both aspects of the discipline's character are likely to be more convincing than those which focus solely on one or the other.

The usefulness of financial statements depends, fundamentally, on the degree of relevance of the information they disclose to users. Thus, studies that measure the relevance of accounting information to the users of financial statements are of some importance. One line of research within this subject is in ascertaining the relevance and importance of accounting information for the capital markets: if a particular item of accounting information is minimally reflected in the price of a share, it is because this information has relevance, at least at a certain level of significance, for investors and analysts of the capital markets. This present study aims to analyze the relevance, in the Brazilian capital markets, of the information content of the Value Added Statement (or VAS) - referred to in Brazil as the Demonstração do Valor Adicionado, or DVA. It analyzed the ratio between stock price and Wealth created per share (WCPS), using linear regressions, for the period 2005-2011, for non-financial listed companies included in Melhores & Maiores ('Biggest & Best'), an annual listing published by Exame Magazine in Brazil. As a secondary objective, this article seeks to establish whether WCPS represents a better indication of a company's result than Net profit per share (in this study, referred to as NPPS). The empirical evidence that was found supports the concept that the VAS has relevant information content, because it shows a capacity to explain a variation in the share price of the companies studied. Additionally, the relationship between WCPS and the stock price was shown to be significant, even after the inclusion of the control variables Stockholders' equity per share (which we abbreviate in this study to SEPS) and NPPS. Finally, the evidence found indicates that the market reacts more to WCPS (Wealth created per share) than to NPPS. Thus, the results obtained give some indication that, for the Brazilian capital markets, WCPS may be a better proxy concept for referring to a company's result than NPPS.

De forma geral há um consenso de que as instituições necessitam de meios que lhes sirvam de fontes de dados para que possam promover seus gerenciamentos com segurança. No Brasil, os instrumentos de gestão normatizados pela legislação societária são os demonstrativos contábeis financeiros. Alguns demonstrativos, por sua vez, apresentam significativa relevância no contexto econômico social. Verifica-se, portanto, a Demonstração do Valor Adicionado (DVA) como um demonstrativo financeiro que se adequa a esse tipo de informação. Nesse contexto, o objetivo principal desta pesquisa é apresentar a geração e a distribuição do valor adicionado gerado pelas organizações de capital aberto segmentada como seguradoras e listadas na B3 (B3 S.A – Brasil, Bolsa, Balcão), durante o período de 2015 a 2017. Para tanto, utilizou-se da pesquisa do tipo documental e descritiva, de natureza qualitativa, através de uma análise nas DVA’s das instituições pesquisadas. Concluiu-se que o período de 2015 a 2017 propiciou uma queda na capacidade de gerar valor para as entidades seguradoras. Dentre as quais, a companhia BB – Seguridade Participações S.A demostrou maior capacidade de geração de riqueza, como também foi a que menos destinou o valor adicionado ao seu corpo de funcionários. Quanto à distribuição de valor notou-se que a maior parcela foi destinada à formação de reservas de lucros, sendo também uma considerável quantia destinada aos acionistas. De forma geral, o governo e os funcionários foram os que menos se beneficiaram do valor adicionado.Palavras-chave: Geração e distribuição de riqueza. Demonstração do Valor Adicionado. Seguradoras da B3.ABSTRACTIn general, there is a consensus that institutions need means that they serve as data sources so that they can promote their management with security. In Brazil, the standardized management tools for the corporate legislation, are the financial statements. Some statements, for your time, have significant relevance in the social economic context. Therefore, the Value Added Statement (VAS) is presented as a financial statement that is adequate for this type of information. In this context, the main objective of this research is to present the generation and distribution of the added value generated by publicly traded companies segmented as insurers and listed on the B3 (B3 S.A – Brasil, Bolsa, Balcão), during the period from 2015 to 2017. For this purpose, the documentary and descriptive research of a qualitative nature was used, through an analysis in the VAS’s of the research institutions. It was concluded that the period 2015 to 2017 caused a decrease in the capacity to generate value for the insurance companies. Among them, the company BB – Seguridade Participações S.A demonstrated greater capacity for wealth generation, but it was also the one that attributed the least added value to its employees. Regarding the distribution of value it was noted that the largest portion was destined for the formation of reserves, and also a good amount destined to the shareholders. In general, government and employees were the ones that benefited least from value added.Keywords: Generation and distribution of wealth. Value added statement. Insurers of the B3.

The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements. Although not required by the Companies Act, since 1977 numerous South African companies have included a value added statement in their financial reports. The question can, however, be asked whether the inclusion of a statement of value added in financial reports will not put financial information at the disposal of a larger group of existing and potential users of financial statements. In such a case the inclusion of the statement should be made compulsory and the contents be standardized. During a study of the reasons for the publication and the presentation of the information of this statement by South African companies, it was found that companies probably publish this statement for the annual competitions for financial statements. The information contents of the statement is therefore disregarded.

South African listed companies (Johannesburg Stock Exchange, Industrial) have been following the example of British Companies since 1977 in the inclusion of a value-added statement in the annual report. An analysis of the statement of value added in the annual reports of 47 South African companies has shown that in respect of items like the title of the statement, the format, non-trading debits and credits, payroll costs, interest and dividends, taxation and retentions, a variety of practices are followed. The mere fact that information made available in the statement of value added is not standardized, complicates the task of interest groups such as shareholders, creditors, employees, financial analysts and others. This matter should receive the urgent attention of the Accounting Practices Board of the South African Institute of Chartered Accountants.

Currently companies have to think about its management system to meet not only their economic interests but also their social interests aiming at the activities’ sustainability and longevity. In this research, the goal is to identify the Nash equilibrium point in the bi-matrix game of economic and social indicators of the companies of Public Utilities sector listed on the BM & FBovespa. The research was conducted with a sample of 26 companies. To evaluate the economic performance it was used the profitability and market indicators; for evaluating the social performance, it was used the indicators derived from the VAD (Value Added Statement). In the estimation of earnings among indicators, it was used the standard parameters of the multiple linear regression. The obtained results highlighted the existence of at least one point of equilibrium for the years analyzed and, especially in the models, two points of equilibrium were proposed for 2009 and 2011 and three for 2010. It is noteworthy that, in the proposed model it was confirmed the hypothesis of the existence of at least one point of equilibrium. Thus, it was possible to meet the research objective, namely, that it is possible to meet both economic aspects and the social aspects of the companies when the indicators are taken as basic information.

Introduction.The main environmental risks posed by roads are population depletion (deaths on roads) and barrier effects (habitat fragmentation). Barrier effects - animals avoid crossing roads, which leads to a decrease in the size and quality of habitat, optimal population size, reduced ability to find food and partner, increased genetic structuring and local extinction (Forman et al. 2003; Andrews et al. 2015; van der Ree et al. 2015). These risks against the background of other stressors, in particular the presence of invasive species, pollution, pesticide use, climate change, plant and animal diseases, may threaten the survival of populations.This issue is especially relevant for herpetofauna due to their biological characteristics. In particular, reptiles and amphibians move slowly, are too small (for drivers to see), do not avoid roads, and in cold periods roads attract amphibians (thermoregulation) because the coating absorbs and retains heat (Case and Fisher 2001; Jochimsen et al. 2004).The principle of ensuring ecological continuity is to identify priority efforts to mitigate environmental risks for animals and reduce the negative impact of the transport complex as a spatial barrier and source of pollution by introducing a number of technical means (eco-crossings, screens, embankments, landscaping). As it is not possible to change the environmental risks on all roads and for all species at present, it is necessary to identify the most vulnerable species, assess the risks to populations and the need for mitigation based on analysis of road density and traffic intensity.Problem Statement. With the advent of land transport there was a progressive environmental problem - the transformation of landscapes, it first appeared in countries with developed road infrastructure in Western Europe and the United States, and quickly spread around the globe (Ellenberg, et al., 1981; Fetisov, 1999; Zagorodnyuk, 2006, Ilyukh, Khokhlov, 2012). Numerous publications by both foreign and domestic authors are devoted to the study of the impact of transport infrastructure. Special attention of European authors is paid to the study of the phenomenon of fragmentation of natural ecosystems. In Europe, there is a network of experts and institutions of IENE, which is studying the possibility of implementing preventive measures for landscape fragmentation, promotes the development of transport infrastructure in accordance with environmental requirements, by creating a safe, environmentally sustainable European transport infrastructure.The ecological trail of the road network significantly exceeds its length (Vozniuk, 2014). This is due to the effects of, in particular, mortality on the roads of mammals, reptiles, reptiles (Forman et al. 2003), landscape fragmentation (roads divide the area into isolated areas, with low populations (sometimes below the minimum), so such populations lose genetic diversity and may become extinct locally), the loss of habitats of species and a decrease in the level of connectivity. In addition to these obvious effects, noise and vibration pollution are added, which inhibit the ability of reptiles, birds and mammals to detect prey or avoid predators (Forman et al. 2003), disturbed light regime (Rich and Longcore 2006). Roads contribute to the development of soil erosion processes, the spread of invasive and introduced species (300-800 seeds/m2 per year are transported to roadside ecotones by vehicles (Von der Lippe and Kowarik 2007), which contributes to the formation of local pseudo-populations), create obstacles and sources. (Forman et al. 2003).Purpose. Substantiation of the principle of ecological continuity regarding the negative impact of transport infrastructure on natural ecosystems and search for possible ways to minimize and prevent such impact.Materials and methods. The main research methods are the application of theoretical general scientific approaches to study: analysis and synthesis of international and domestic scientific and theoretical works, EU documentation (charters, design requirements), Ukrainian legal framework, literature sources; collection and analysis of statistical data to identify the dangers of the impact of road infrastructure on biodiversity and determine the value of the natural landscape.Results. The result is an analysis of the scientific literature on the negative impact of transport infrastructure on animals, systematization of the main impacts for the preparation of methodological documents for organizations planning and designing transport infrastructure in Ukraine to reduce the negative impact.Conclusions. The principle of ensuring ecological continuity is to minimize the negative consequences for the environment. In particular, by leveling the spatial barrier of the public highway. When laying a road through natural ecosystems, it is necessary to build transitions and passages for animals. In this case, their density and type must correspond to the natural rank of the territory. The construction of crossings for animals should be mandatory for all types of roads that cross ecological corridors. This is especially true for smaller roads, completely devoid of any transitions for animals, noise shields (on such roads are more likely to hit animals). An important point is the need to plan preventive methods at the planning stage of road construction. The analysis of the European experience shows that the negative impact of transport infrastructure on biota can be solved by consolidating the efforts of road transport specialists and specialists in the field of nature protection.Keywords:motor road,wildlife crossing, biodiversity, road infrastructure, ecological continuity

Objectives – To compare the performance of the vector space model and the probabilistic weighting model of relevance feedback for the overall purpose of determining the most useful relevance feedback procedures. The amount of improvement that can be obtained from searching several test document collections with only one feedback iteration of each relevance feedback model was measured. Design – The experimental design consisted of 72 different tests: 2 different relevance feedback methods, each with 6 permutations, on 6 test document collections of various sizes. A residual collection method was utilized to ascertain the “true advantage provided by the relevance feedback process.” (Salton & Buckley, 1990, p. 293) Setting – Department of Computer Science at Cornell University. Subjects – Six test document collections. Methods – Relevance feedback is an effective technique for query modification that provides significant improvement in search performance. Relevance feedback entails both “term reweighting,” the modification of term weights based on term use in retrieved relevant and non-relevant documents, and “query expansion,” which is the addition of new terms from relevant documents retrieved (Harman, 1992). Salton and Buckley (1990) evaluated two established relevance feedback models based on the vector space model (a spatial model) and the probabilistic model, respectively. Harman (1992) describes the two key differences between these competing models of relevance feedback. [The vector space model merges] document vectors and original query vectors. This automatically reweights query terms by adding the weights from the actual occurrence of those query terms in the relevant documents, and subtracting the weights of those terms occurring in the non-relevant documents. Queries are automatically expanded by adding all the terms not in the original query that are in the relevant documents and non-relevant documents. They are expanded using both positive and negative weights based on whether the terms are coming from relevant or non-relevant documents. Yet, no new terms are actually added with negative weights; the contribution of non-relevant document terms is to modify the weighting of new terms coming from relevant documents. . . . The probabilistic model . . . is based on the distribution of query terms in relevant and non-relevant documents, This is expressed as a term weight, with the rank of each retrieved document then being the sum of the term weights for terms contained in the document that match query terms. (pp. 1-2) Second, while the vector space model “has an inherent relationship between term reweighting and query expansion” (p. 2), the probabilistic model does not. Thus, query expansion is optional, but given its usefulness, various schemes have been proposed for expanding queries using terms from retrieved relevant documents. In the Salton and Buckley study 3 versions of each of the two relevance feedback methods were utilized, with two different levels of query expansion, and run on 6 different test collections. More specifically, they queried test collections that ranged in size from small to large, and that represented different domains of knowledge, including medicine and engineering with 72 experimental runs in total. Salton and Buckley examined 3 variants of the vector space model, the second and third of which were based on the first. The first model was the classic Rocchio algorithm (1971), which uses reduced document weights to modify the queries. The second model was the “Ide regular” algorithm, which reweights both relevant and non-relevant query terms (Ide, 1971). And the third model was the “Ide dec-hi” algorithm, which reweights all identified relevant items but only one retrieved nonrelevant item, the one retrieved first in the initial set of search results (Ide & Salton, 1971). As well, 3 variants of the probabilistic model developed by S.E. Robertson (Robertson, 1986; Robertson & Spark Jones, 1976; Robertson, van Rijsbergen, & Porter, 1981; Yu, Buckley, Lam, & Salton, 1983) were examined: the conventional probabilistic approach with a 0.5 adjustment factor, the adjusted probabilistic derivation with a different adjustment factor, and finally an adjusted derivation with enhanced query term weights. The 6 vector space model and probabilistic model relevance feedback techniques are described in Table 3 (p. 293). The performance of the first iteration feedback searches were compared solely with the results of the initial searches performed with the original query statements. The first 15 documents retrieved from the initial searches were judged for relevance by the researchers and the terms contained in these relevant and non-relevant retrieved items were used to construct the feedback queries. The authors utilized the residual collection system, which entails the removal of all items previously seen by the searcher (whether relevant or not), and to evaluate both the initial and any subsequent queries for the reduced collection only. Both multi-valued (partial) and binary weights (1=relevant, 0=non-relevant) were used on the document terms (Table 6, p. 296). Also, two types of query expansion method were applied: expanded by the most common terms and expanded by all terms (Table 4, p. 294). While not using any query expansion and relying solely on reweighting relevant and non-relevant query terms is possible, this option was not examined. Three measures were calculated to assess relative relevance feedback performance, the rank order (recall-precision value); search precision (with respect to the average precision at 3 particular recall points of 0.75, 0.50, and 0.25), and the percentage improvement in the 3-point precision feedback and original searches. Main Results – The best results are produced by the same relevance feedback models for all test collections examined, and conversely, the poorest results are produced by the same relevance feedback models, (Tables 4, 5, and 6, pp. 294-296). In other words, all 3 relevance feedback algorithms based on the vector space retrieval model outperformed the 3 relevance feedback algorithms based on the probabilistic retrieval model, with the best relevance feedback results obtained for the “Ide dec hi” model. This finding suggests that improvements in relevance from term reweighting are attributable primarily to reweighting relevant terms. However, the probabilistic method with adjusted derivation, specifically considering the extra weight assignments for query terms, was almost as effective as the vector space model relevance feedback algorithms. Paired comparisons between full query expansion (all terms from the initial search are utilized in the feedback query) and partial query expansion by the most common terms from the relevant items, demonstrate that full expansion is better, however, the difference between expansion methods is small. Conclusions – Relevance feedback methods that reformulate the initial query by reweighting existing query terms and adding new terms (query expansion) can greatly improve the relevance of search results after only one feedback iteration. The amount of improvement achieved was highly variable across the 6 test collections, from 50% to 150% in the 3-point precision. Other variables thought to influence relevance feedback performance were initial query length, characteristics of the collection, including the specificity of the terms in the collection, the size of the collection (number of documents), and average term frequency in documents. The authors recommend that the relevance feedback process be incorporated into operational text retrieval systems.

The debate on the social role of museums trundles along in an age where complex associations between community, collections, and cultural norms are highly contested (Silverman 3–4; Sandell, Inequality 3–23). This article questions whether, in the case of community groups whose aspirations often go unrecognised (in this case people with either blindness or low vision), there is a need to discuss and debate institutionalised approaches that often reinforce social exclusion and impede cultural access. If “access is [indeed] an entry point to experience” (Papalia), then the privileging of visual encounters in museums is clearly a barrier for people who experience sight loss or low vision (Levent and Pursley). In contrast, a multisensory aesthetic to exhibition display respects the gamut of human sensory experience (Dudley 161–63; Drobnick 268–69; Feld 184; James 136; McGlone 41–60) as do discursive gateways including “lectures, symposia, workshops, educational programs, audio guides, and websites” (Cachia). Independent access to information extends beyond Braille on toilet doors.Underpinning this article is an ongoing qualitative case study undertaken by the author involving participant observation, workshops, and interviews with eight adults who experience vision impairment. The primary research site has been the National Museum of Australia. Reflecting on the role of curators as storytellers and the historical development of museums and their practitioners as agents for social development, the article explores the opportunities latent in museum collections as they relate to community members with vision impairment. The outcomes of this investigation offer insights into emerging issues as they relate to the International Council of Museums (ICOM) definitions of the museum program. Curators as Storytellers“The ways in which objects are selected, put together, and written or spoken about have political effects” (Eilean Hooper-Greenhill qtd. in Sandell, Inequality 8). Curators can therefore open or close doors to discrete communities of people. The traditional role of curators has been to collect, care for, research, and interpret collections (Desvallées and Mairesse 68): they are characterised as information specialists with a penchant for research (Belcher 78). While commonly possessing an intimate knowledge of their institution’s collection, their mode of knowledge production results from a culturally mediated process which ensures that resulting products, such as cultural significance assessments and provenance determinations (Russell and Winkworth), privilege the knowing systems of dominant social groups (Fleming 213). Such ways of seeing can obstruct the access prospects of underserved audiences.When it comes to exhibition display—arguably the most public of work by museums—curators conventionally collaborate within a constellation of other practitioners (Belcher 78–79). Curators liaise with museum directors, converse with conservators, negotiate with exhibition designers, consult with graphics designers, confer with marketing boffins, seek advice from security, chat with editors, and engage with external contractors. I question the extent that curators engage with community groups who may harbour aspirations to participate in the exhibition experience—a sticking point soon to be addressed. Despite the team based ethos of exhibition design, it is nonetheless the content knowledge of curators on public display. The art of curatorial interpretation sets out not to instruct audiences but, in part, to provoke a response with narratives designed to reveal meanings and relationships (Freeman Tilden qtd. in Alexander and Alexander 258). Recognised within the institution as experts (Sandell, Inclusion 53), curators have agency—they decide upon the stories told. In a recent television campaign by the National Museum of Australia, a voiceover announces: a storyteller holds incredible power to connect and to heal, because stories bring us together (emphasis added). (National Museum of Australia 2015)Storytelling in the space of the museum often shares the histories, perspectives, and experiences of people past as well as living cultures—and these stories are situated in space and time. If that physical space is not fit-for-purpose—that is, it does not accommodate an individual’s physical, intellectual, psychiatric, sensory, or neurological needs (Disability Discrimination Act 1992, Cwlth)—then the story reaches only long-established patrons. The museum’s opportunity to contribute to social development, and thus the curator’s as the primary storyteller, will have been missed. A Latin-American PerspectiveICOM’s commitment to social development could be interpreted merely as a pledge to make use of collections to benefit the public through scholarship, learning, and pleasure (ICOM 15). If this interpretation is accepted, however, then any museum’s contribution to social development is somewhat paltry. To accept such a limited and limiting role for museums is to overlook the historical efforts by advocates to change the very nature of museums. The ascendancy of the social potential of museums first blossomed during the late 1960s at a time where, globally, overlapping social movements espoused civil rights and the recognition of minority groups (Silverman 12; de Varine 3). Simultaneously but independently, neighbourhood museums arose in the United States, ecomuseums in France and Quebec, and the integral museum in Latin America, notably in Mexico (Hauenschild; Silverman 12–13). The Latin-American commitment to the ideals of the integral museum developed out of the 1972 round table of Santiago, Chile, sponsored by the United Nations Educational, Scientific and Cultural Organization (Giménez-Cassina 25–26). The Latin-American signatories urged the local and regional museums of their respective countries to collaborate with their communities to resolve issues of social inequality (Round Table Santiago 13–21). The influence of Brazilian educator Paulo Freire should be acknowledged. In 1970, Freire ushered in the concept of conscientization, defined by Catherine Campbell and Sandra Jovchelovitch as:the process whereby critical thinking develops … [and results in a] … thinker [who] feels empowered to think and to act on the conditions that shape her living. (259–260)This model for empowerment lent inspiration to the ideals of the Santiago signatories in realising their sociopolitical goal of the integral museum (Assunção dos Santos 20). Reframing the museum as an institution in the service of society, the champions of the integral museum sought to redefine the thinking and practices of museums and their practitioners (United Nations Educational, Scientific and Cultural Organization 37–39). The signatories successfully lobbied ICOM to introduce an explicitly social purpose to the work of museums (Assunção dos Santos 6). In 1974, in the wake of the Santiago round table, ICOM modified their definition of a museum to “a permanent non-profit institution, open to the public, in the service of society and its development” (emphasis added) (Hauenschild). Museums had been transformed into “problem solvers” (Judite Primo qtd. in Giménez-Cassina 26). With that spirit in mind, museum practitioners, including curators, can develop opportunities for reciprocity with the many faces of the public (Guarini). Response to Social Development InitiativesStarting in the 1970s, the “second museum revolution” (van Mensch 6–7) saw the transition away from: traditional roles of museums [of] collecting, conservation, curatorship, research and communication … [and toward the] … potential role of museums in society, in education and cultural action. (van Mensch 6–7)Arguably, this potential remains a work in progress some 50 years later. Writing in the tradition of museums as agents of social development, Mariana Lamas states:when we talk about “in the service of society and its development”, it’s quite different. It is like the drunk uncle at the Christmas party that the family pretends is not there, because if they pretend long enough, he might pass out on the couch. (Lamas 47–48)That is not to say that museums have neglected to initiate services and programs that acknowledge the aspirations of people with disabilities (refer to Cachia and Krantz as examples). Without discounting such efforts, but with the refreshing analogy of the drunken uncle still fresh in memory, Lamas answers her own rhetorical question:how can traditional museums promote community development? At first the word “development” may seem too much for the museum to do, but there are several ways a museum can promote community development. (Lamas 52) Legitimising CommunitiesThe first way that museums can foster community or social development is to:help the community to over come [sic] a problem, coming up with different solutions, putting things into a new perspective; providing confidence to the community and legitimizing it. (Lamas 52)As a response, my doctoral investigation legitimises the right of people with vision impairment to participate in the social and cultural aspects of publicly funded museums. The Australian Government upheld this right in 2008 by ratifying the United Nations Convention on the Rights of Persons with Disabilities (and Optional Protocol), which enshrines the right of people with disability to participate in the cultural life of the nation (United Nations).At least 840,700 people in Australia (a minimum of four per cent of the population) experiences either blindness or low vision (Australian Bureau of Statistics 2009). For every one person in the Australian community who is blind, nearly five other people experience low vision. The medical model of disability identifies the impairment as the key feature of a person and seeks out a corrective intervention. In contrast, the social model of disability strives to remove the attitudinal, social, and physical barriers enacted by people or institutions (Landman, Fishburn, and Tonkin 14). Therein lies the opportunity and challenge for museums—modifying layouts and practices that privilege the visual. Consequently, there is scope for museums to partner with people with vision impairment to identify their aspirations rather than respond as a problem to be fixed. Common fixes in the museums for people with disabilities include physical alterations such as ramps and, less often, special tours (Cachia). I posit that curators, as co-creators and major contributors to exhibitions, can be part of a far wider discussion. In the course of doctoral research, I accompanied adults with a wide array of sight impairments into exhibitions at the Museum of Australian Democracy at Old Parliament House, the Australian War Memorial, and the National Museum of Australia. Within the space of the exhibition, the most commonly identified barrier has been the omission of access opportunities to interpreted materials: that is, information about objects on display as well as the wider narratives driving exhibitions. Often, the participant has had to work backwards, from the object itself, to understand the wider topic of the exhibition. If aesthetics is “the way we communicate through the senses” (Thrift 291), then the vast majority of exhibits have been inaccessible from a sensory perspective. For people with low vision (that is, they retain some degree of functioning sight), objects’ labels have often been too small to be read or, at times, poorly contrasted or positioned. Objects have often been set too deep into display cabinets or too far behind safety barriers. If individuals must use personal magnifiers to read text or look in vain at objects, then that is an indicator that there are issues with exhibition design. For people who experience blindness (that is, they cannot see), neither the vast majority of exhibits nor their interpretations have been made accessible. There has been minimal access across all museums to accessioned objects, handling collections, or replicas to tease out exhibits and their stories. Object labels must be read by family or friends—a tiring experience. Without motivated peers, the stories told by curators are silenced by a dearth of alternative options.Rather than presume to know what works for people with disabilities, my research ethos respects the “nothing about us without us” (Charlton 2000; Werner 1997) maxim of disability advocates. To paraphrase Lamas, we have collaborated to come up with different solutions by putting things into new perspectives. In turn, “person-centred” practices based on rapport, warmth, and respect (Arigho 206–07) provide confidence to a diverse community of people by legitimising their right to participate in the museum space. Incentivising Communities Museums can also nurture social or community development by providing incentives to “the community to take action to improve its quality of life” (Lamas 52). It typically falls to (enthusiastic) public education and community outreach teams to engage underserved communities through targeted programs. This approach continues the trend of curators as advocates for the collection, and educators as advocates for the public (Kaitavouri xi). If the exhibition briefs normally written by curators (Belcher 83) reinforced the importance of access, then exhibition designers would be compelled to offer fit-for-purpose solutions. Better still, if curators (and other exhibition team members) regularly met with community based organisations (perhaps in the form of a disability reference group), then museums would be better positioned to accommodate a wider spectrum of community members. The National Standards for Australian Museums and Galleries already encourages museums to collaborate with disability organisations (40). Such initiatives offer a way forward for improving a community’s sense of itself and its quality of life. The World Health Organization defines health as a “state of complete physical, mental and social well-being and not merely the absence of disease or infirmity”. While I am not using quality of life indicators for my doctoral study, the value of facilitating social and cultural opportunities for my target audience is evident in participant statements. At the conclusion of one sensory based workshop, Mara, a female participant who experiences low vision in one eye and blindness in the other, stated:I think it was interesting in that we could talk together about what we were experiencing and that really is the social aspect of it. I mean if I was left to go to a whole lot of museums on my own, I probably wouldn’t. You know, I like going with kids or a friend visiting from interstate—that sort of thing. And so this group, in a way, replicates that experience in that you’ve got someone else to talk about your impressions with—much better than going on your own or doing this alone.Mara’s statement was in response to one of two workshops I held with the support of the Learning Services team at the National Museum of Australia in May 2015. Selected objects from the museum’s accessioned collection and handling collection were explored, as well as replicas in the form of 3D printed objects. For example, participants gazed upon and handled a tuckerbox, smelt and tasted macadamia nuts in wattle seed syrup, and listened to a genesis story about the more-ish nut recorded by the Butchulla people—the traditional owners of Fraser Island. We sat around a table while I, as the workshop mediator, sought to facilitate free-flowing discussions about their experiences and, in turn, mused on the capacity of objects to spark social connection and opportunities for cultural access. While the workshop provided the opportunity for reciprocal exchanges amongst participants as well as between participants and me, what was highly valued by most participants was the direct contact with members of the museum’s Learning Services team. I observed that participants welcomed the opportunity to talk with real museum workers. Their experience of museum practitioners, to date, had been largely confined to the welcome desk of respective institutions or through special events or tours where they were talked at. The opportunity to communicate directly with the museum allowed some participants to share their thoughts and feelings about the services that museums provide. I suggest that curators open themselves up to such exchanges on a more frequent basis—it may result in reciprocal benefits for all stakeholders. Fortifying IdentityA third way museums can contribute to social or community development is by:fortify[ing] the bonds between the members of the community and reaffirm their identities making them feel more secure about who they are; and give them a chance to tell their own version of their history to “outsiders” which empowers them. (Lamas 52)Identity informs us and others of who we are and where we belong in the world (Silverman 54). However, the process of identity marking and making can be fraught: “some communities are ours by choice … [and] … some are ours because of the ways that others see us” (Watson 4). Communities are formed by identifying who is in and who is out (Francois Dubet qtd. in Bessant and Watts 260). In other words, the construction of collective identity is reinforced through means of social inclusion and social exclusion. The participants of my study, as members or clients of the Royal Society for the Blind | Canberra Blind Society, clearly value participating in events with empathetic peers. People with vision impairment are not a homogenous group, however. Reinforcing the cultural influences on the formation of identity, Fiona Candlin asserts that “to state the obvious but often ignored fact, blind people … [come] … from all social classes, all cultural, racial, religious and educational backgrounds” (101). Irrespective of whether blindness or low vision arises congenitally, adventitiously, or through unexpected illness, injury, or trauma, the end result is an assortment of individuals with differing perceptual characteristics who construct meaning in often divergent ways (De Coster and Loots 326–34). They also hold differing world views. Therefore, “participation [at the museum] is not an end in itself. It is a means for creating a better world” (Assunção dos Santos 9). According to the Australian Human Rights Commissioner, Professor Gillian Triggs, a better world is: a society for all, in which every individual has an active role to play. Such a society is based on fundamental values of equity, equality, social justice, and human rights and freedoms, as well as on the principles of tolerance and embracing diversity. (Triggs)Publicly funded museums can play a fundamental role in the cultural lives of societies. For example, the Powerhouse Museum (Museum of Applied Arts and Sciences) in Sydney partnered with Vision Australia to host an exhibition in 2010 titled Living in a Sensory World: it offered “visitors an understanding of the world of the blindness and low vision community and celebrates their achievements” (Powerhouse Museum). With similar intent, my doctoral research seeks to validate the world of my participants by inviting museums to appreciate their aspirations as a distinct but diverse community of people. ConclusionIn conclusion, the challenge for museum curators and other museum practitioners is balancing what Richard Sennett (qtd. in Bessant and Watts 265) identifies as opportunities for enhancing social cohesion and a sense of belonging while mitigating parochialism and community divisiveness. Therefore, curators, as the primary focus of this article, are indeed challenged when asked to contribute to serving the public through social development—a public which is anything but homogenous. Mindful of cultural and social differences in an ever-changing world, museums are called to respect the cultural and natural heritage of the communities they serve and collaborate with (ICOM 10). It is a position I wholeheartedly support. This is not to say that museums or indeed curators are capable of solving the ills of society. However, inviting people who are frequently excluded from social and cultural events to multisensory encounters with museum collections acknowledges their cultural rights. I suggest that this would be a seismic shift from the current experiences of adults with blindness or low vision at most museums.ReferencesAlexander, Edward, and Mary Alexander. Museums in Motion: An Introduction to the History and Functions of Museums. 2nd ed. Lanham, Maryland: AltaMira Press, 2008.Arigho, Bernie. “Getting a Handle on the Past: The Use of Objects in Reminiscence Work.” Touch in Museums: Policy and Practice in Object Handling. Ed. Helen Chatterjee. Oxford: Berg, 2008. 205–12.Assunção dos Santos, Paula. Introduction. Sociomuseology 4: To Think Sociomuseologically. Eds. Paula Assunção dos Santos and Judite Primo. Lisbon: Universidade Lusófona de Humanidades e Tecnologias, 2010. 5–12.Australian Bureau of Statistics. “National Health Survey: Summary of Results (2007- 2008) (Reissue), Cat. No. 4364.0. 2009.” Australian Bureau of Statistics. 12 Feb. 2015 ‹http://www.abs.gov.au/ausstats/abs@.nsf/mf/4364.0›.Belcher, Michael. Exhibitions in Museums. Leicester: Leicester UP, 1991.Bessant, Judith, and Rob Watts. Sociology Australia. 3rd ed. Crows Nest: Allen & Unwin, 2007.Cachia, Amanda. “Talking Blind: Disability, Access, and the Discursive Turn.” Disability Studies Quarterly 33.3 (2013). 23 July 2015 ‹http://dsq-sds.org/article/view/3758›.Campbell, Catherine, and Sandra Jovchelovitch. "Health, Community and Development: Towards a Social Psychology of Participation." Journal of Community & Applied Social Psychology 10.4 (2000): 255–70.Candlin, Fiona. "Blindness, Art and Exclusion in Museums and Galleries." International Journal of Art & Design Education 22.1 (2003): 100–10.Charlton, James. Nothing about Us without Us: Disability Oppression and Empowerment. Berkeley: U of California P, 2000.De Coster, Karin, and Gerrit Loots. "Somewhere in between Touch and Vision: In Search of a Meaningful Art Education for Blind Individuals." International Journal of Art & Design Education 23.3 (2004): 32634.De Varine, Hugues. “Decolonising Museology.” ICOM News 58.3 (2005): 3.Desvallées, André, and François Mairesse. Key Concepts of Museology. Paris: Armand Colin, 2010. 16 Jun. 2015 ‹http://icom.museum/professional-standards/key-concepts-of-museology/›.Disability Discrimination Act 1992 (Cwlth). 14 June 2015 ‹https://www.comlaw.gov.au/Series/C2004A04426›.Drobnick, Jim. “Volatile Effects: Olfactory Dimensions of Art and Architecture.” Empire of the Senses: The Sensual Culture Reader. Ed. David Howes. New York: Berg, 2005. 265–80.Dudley, Sandra. “Sensory Exile in the Field.” Museums Objects: Experiencing the Properties of Things. Ed. Sandra H. Dudley. Abingdon, UK: Routledge, 2012. 161–63.Feld, Steven. “Places Sensed, Senses Placed: Toward a Sensuous Epistemology of Environments.” Empire of the Senses: The Sensual Culture Reader. Ed. David Howes. New York: Berg, 2005. 179–91.Fleming, David. “Positioning the Museum for Social Inclusion.” Museums, Society, Inequality. Ed. Richard Sandell. London: Routledge, 2002. 213–24.Giménez-Cassina, Eduardo. “Who Am I? An Identity Crisis. Identity in the New Museologies and the Role of the Museum Professional.” Sociomuseology 3: To Understand New Museology in the XXI Century. Eds. Paula Assunção dos Santos and Judite Primo. Lisbon: Universidade Lusófona de Humanidades e Tecnologias, 2010. 25–42. Guarini, Beaux. Up Close and Personal: Engaging Collections alongside Adults with Vision Impairment. 2015. 17 June 2015 ‹http://nma.gov.au/blogs/education/2015/06/17/4802/›.Hauenschild, Andrea. Claims and Reality of New Museology: Case Studies in Canada, the United States and Mexico. 1988. 21 June 2015 ‹http://museumstudies.si.edu/claims2000.htm›.Hoyt, Bridget O’Brien. “Emphasizing Observation in a Gallery Program for Blind and Low-Vision Visitors: Art beyond Sight at the Museum of Fine Arts, Houston.” Disability Studies Quarterly 33.3 (2013). 23 July 2015 ‹http://dsq-sds.org/article/view/3737›.International Council of Museums. ICOM Code of Ethics for Museums. Paris: International Council of Museums, 2013. 6 June 2015 ‹http://icom.museum/the-vision/code-of-ethics/›.James, Liz. “Senses and Sensibility in Byzantium.” Museums Objects: Experiencing the Properties of Things. Ed. Sandra H. Dudley. Abingdon, UK: Routledge, 2012. 134–149.Kaitavouri, Kaija. Introduction. It’s All Mediating: Outlining and Incorporating the Roles of Curating and Education in the Exhibit Context. Eds. Kaija Kaitavouri, Laura Kokkonen, and Nora Sternfeld. Newcastle upon Tyne: Cambridge Scholars Publishing, 2013. x–xxi.Lamas, Mariana. “Lost in the Supermarket – The Traditional Museums Challenges.” Sociomuseology 3: To Understand New Museology in the XXI Century. Eds. Paula Assunção dos Santos and Judite Primo. Lisbon: Universidade Lusófona de Humanidades e Tecnologias, 2010. 42–58. Landman, Peta, Kiersten Fishburn, Lynda Kelly, and Susan Tonkin. Many Voices Making Choices: Museum Audiences with Disabilities. Sydney: Australian Museum and National Museum of Australia, 2005. Levent, Nina, and Joan Muyskens Pursley. “Sustainable Museum Acess: A Two-Way Street.” Disability Studies Quarterly 33.3 (2013). 22 July 2015 ‹http://dsq-sds.org/article/view/3742›.McGlone, Francis. “The Two Sides of Touch: Sensing and Feeling.” Touch in Museums: Policy and Practice in Object Handling. Ed. Helen Chatterjee. Oxford: Berg, 2008. 41–60.National Museum of Australia. “Stories Can Unite Us as One.” YouTube 28 May 2015. 16 Jun. 2015 ‹https://www.youtube.com/watch?v=Qwxj_rC57zM›.National Standards Taskforce. National Standards for Australian Museums and Galleries (Version 1.4, October 2014). Melbourne: The National Standards Taskforce, 2014. 20 June 2015 ‹http://www.mavic.asn.au/assets/NSFAMG_v1_4_2014.pdf›.Papalia, Carmen. “A New Model for Access in the Museum.” Disability Studies Quarterly 33.3 (2013). 23 July 2015 ‹http://dsq-sds.org/article/view/3757›.Powerhouse Museum. Living in a Sensory World: Stories from People with Blindness and Low Vision. nd. 18 Feb. 2015 ‹http://www.powerhousemuseum.com/previous/living/›.“Round Table Santiago do Chile ICOM, 1972.” Sociomuseology 4: To Think Sociomuseologically. Eds. Paula Assunção dos Santos and Judite Primo. Lisbon: Universidade Lusófona de Humanidades e Tecnologias, 2010.Royal Society for the Blind | Canberra Blind Society. Canberra Blind Society. nd. 14 Mar. 2015 ‹http://www.canberrablindsociety.org.au/›.Russell, Rosyln, and Kylie Winkworth. Significance 2.0: A Guide to Assessing the Significance of Collections. Adelaide: Collections Council of Australia, 2009. 15 June 2015 ‹http://arts.gov.au/sites/default/files/resources-publications/significance-2.0/pdfs/significance-2.0.pdf›.Sandell, Richard. “Museums and the Combatting of Social Inequality: Roles, Responsibities, Resistance.” Museums, Society, Inequality. Ed. Richard Sandell. London: Routledge, 2002. 3–23.———. "Social Inclusion, the Museum and the Dynamics of Sectoral Change." Museum and Society 1.1 (2003): 45–62.Silverman, Lois. The Social Work of Museums. London: Routledge, 2010.Thrift, Nigel. “Understanding the Material Practices of Glamour.” The Affect Theory Reader. Eds. Melissa Gregg and Gregory Seigworth. Durham: Duke UP, 2010. 289–308.Triggs, Gillian. Social Inclusion and Human Rights in Australia. 2013. 6 June 2015 ‹https://www.humanrights.gov.au/news/speeches/social-inclusion-and-human-rights-australia›. United Nations. Convention on the Rights of Persons with Disabilities. 2006. 16 Mar. 2015 ‹http://www.un.org/disabilities/default.asp?id=150?›.United Nations Educational Scientific and Cultural Organization. United Nations Educational Scientific and Cultural Organisation Round Table on the Development and the Role of Museums in the Contemporary World - Santiago de Chile, Chile 20-31 May 1972. 1973. 18 June 2015 ‹http://unesdoc.unesco.org/images/0002/000236/023679EB.pdf›.Van Mensch, Peter. Towards a Methodology of Museology. Diss. U of Zagreb, 1992. 16 June 2015 ‹http://www.muzeologie.net/downloads/mat_lit/mensch_phd.pdf›.Watson, Sheila. “Museum Communities in Theory and Practice.” Museums and Their Communities. Ed. Sheila Watson. Abingdon, UK: Routledge, 2007. 1–24.Werner, David. Nothing about Us without Us: Developing Innovative Technologies for, vy, and with Disabled Persons. Palo Alto, CA: Healthwrights, 1997.World Health Organization. Mental Health: Strengthening Our Response, Fact Sheet No. 220, Updated April 2014. 2014. 2 June 2015 ‹http://www.who.int/mediacentre/factsheets/fs220/en/›.

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ln this work we analyze the consolidated, from the year 2012, Value Statement (VAS) of 132 business entities listed on Stock, Commodities and Futures Exchange- BMF & BOVESPA, part a specific segment named Novo Mercado BOVESP/ (NMB), who voluntarily brings together companies compromised with to apply the principles of corporate Governance, this segment was chosen for the accuracy of the regulation regarding transparency in corporate information. Were analyzed the Added Value generated by each segment and subsidiary group of companies separated by economic sector, the information found were confronted with the Brazilian Accounting Standard CPC 09. The results have reconciled to the methodology for ca1culatingand were compared with 2012 National GDP, were established a parallel between t1:1etwo calculation methodologies and ratio of the segment relevance on the national scenery. The VAS for its accounting approach, proved to be effidel1tand potentially important serve as a basis for decision-making of various social segments, including the government, which could use is as a data source for public policy of fomentation incentives.
Neste trabalho são analisadas e consolidadas as Demonstrações do Valor Adicionado (DVA) do ano de 2012 132 entidades empresariais listadas na Bolsa de valores ,Mercadorias e Futuros -- BM&FBOVESPA, em um segmento especifico denominado Novo, Mercado que reúne voluntariamente empresas que se comprometem a aplicar os principias de Governança Corporativa, esse segmento foi escolhido pelo rigor do regulamento em relação transparência das informações corporativas. Foi analisado Valor Adicionado gerado pelo segmento e subsidiariamente o valor de cada grupo de empresas Neste trabalho separadas por setor econômico, as informações encontradas forrol1 confrontadas com a norma contábil, CPC 09. Os resultados encontrados foram reconciliados à meto( .01c:giade cálculo do Instituto Brasileiro de Geografia e Estatística (IEGE) e comparados com o PIE Nacional 2012, estabeleceu-se um paralelo entre as duas metodologias de cálculo e a relação de relevância do no cenário nacional. A DVA, pôr sua abordagem contábil, mostrou-se potencialmente eficiente e importante para servir de base para tomada de decisões vários segmentos da sociedade, entre eles o governo, que poderia utilizá-la como fonte de dados para decisões de políticas públicas de fomento

Os incentivos fiscais são instrumentos utilizados pelas esferas governamentais com o intuito de desenvolver determinada região. Essa concessão é baseada na premissa que, os benefícios trazidos com a presença de indústrias superam os custos decorrentes da renúncia fiscal. Entretanto, essa relação Custo-Benefício vem sendo questionada, considerando-se que os custos de manter a empresa na região superam os benefícios gerados. Com o intuito de investigar essa situação, duas indústrias do ramo de fiação e tecelagem no Estado do Ceará foram pesquisadas. Elas foram beneficiadas pelos incentivos fiscais, e denominadas de empresa “A” e “B”. Foi calculado o Índice Custo-Benefício (ICB) de cada uma, sendo considerados os montantes dos benefícios e custos passíveis de mensuração. Na metodologia de cálculo dos benefícios foi utilizada a Demonstração do Valor Adicionado – DVA. Para os custos, foi considerado o total de tributos dispensados de recolhimento. Os resultados apontaram que os benefícios foram superiores aos custos (ICB > 1) em ambas as empresas. Entretanto, o índice foi decrescente na empresa “A”, podendo evidenciar uma dependência perigosa dos incentivos fiscais, a ponto de comprometer a continuidade da empresa caso fossem removidos. A empresa “B” apresentou o índice constante, mas, o montante dos custos da renúncia fiscal teve um razoável acréscimo em 2000, podendo indicar a mesma dependência já mencionada. Pela análise da DVA das empresas pesquisadas, pode ser inferido que o modelo de concessão de incentivos fiscais favoreceu à má distribuição de renda no Estado do Ceará. O ICB é um indicador útil para a análise dos incentivos fiscais, devendo ser examinado juntamente com outros itens que contemplem os aspectos não mensuráveis. O objetivo é avaliar a possibilidade de reduzir, ou extinguir, os incentivos fiscais das empresas, ou até mesmo, cessar a política de renúncia fiscal da região. Ressaltando, por fim, as conclusões com base nos dois casos estudados não podem ser estendidos para as demais empresas incentivadas, carecendo de mais pesquisas nesse sentido para evidenciar o comportamento desse grupo.
The fiscal incentives are instruments used by the governments with the intention of developing a special area. This concession is based on the premise that, the benefits brought with the presence of industries overcome the costs of the fiscal renouncement. However, that relationship Cost-Benefit has been questioned, being considered the costs to maintain the company in the area overcome the generated benefits. With the intention of investigating that situation, two industries of the spinning branch and weaving in the State of Ceará were researched. They were benefited by the fiscal incentives, and denominated of company "A" and "B". The Cost-Benefit Index (CBI) was made calculations of each one, being considered the amounts of the benefits and costs susceptible to measure. In the methodology of calculation of the benefits was used the Added Value Statement – AVS. To the costs, the total of released tributes of withdrawal was considered. The results indicated the benefits were superior at the costs (CBI > 1) in both companies. However, the index was decreasing in the company "A", could evidence a dangerous dependence of the fiscal incentives, to the point of committing the continuity of the company if were removed. The company "B" presented the constant index, but, the amount of the costs of the fiscal renouncement had a reasonable increment in 2000, that could indicate the same dependence already mentioned. For the analysis of AVS of the researched companies, it can be inferred that the model of concession of fiscal incentives, favored to the bad distribution of income in the State of Ceará.

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Financial performance indicators are the most sought-after diagnostic methods by enterprise’s stakeholders, such as profitability, payable capacity and capital management. However, a growing interest has been redirected to the social reflexes of business activities, beyond the economic result. One of the contemporary ways of evaluating social indicators is by analyzing quotients from the Value Added Statement (VAS), an accounting statement integrated to Brazilian accounting by Law 11,638 / 2007. After selecting economic and social performance variables, the present paper aimed to investigate the possible correlation between such constructs in the non-cyclical market segment of the Brazilian stock market. Data collected by analyzing the individual financial statements of the entities selected revealed a strong canonical correlation between social performance and economic performance, with highlights to the correlated power between profitability, indebtedness and the potential of the entity's net equity to generate added value.
Indicadores de desempenho financeiros são os métodos diagnósticos mais buscados por stakeholders em um empreendimento, tais como rentabilidade, capacidade de pagamento e administração do capital. Todavia, um crescente interesse tem sido redirecionado aos reflexos sociais das atividades empresariais, para além do resultado econômico. Uma das formas contemporâneas de avaliar indicadores sociais é por meio de análise de quocientes provenientes da Demonstração do Valor Adicionado – DVA, demonstração contábil integrada à contabilidade brasileira pela Lei nº 11.638/2007. Após seleção de variáveis de desempenhos econômicos e sociais, o presente estudo objetivou investigar eventual correlação entre tais constructos no mercado do segmento de consumo não cíclico na bolsa de valores do Brasil. Dados levantados mediante análise das demonstrações contábeis individuais das entidades selecionadas para a pesquisa revelaram forte correlação canônica entre desempenho social e desempenho econômico, com destaques para o poder correlacionado entre rentabilidade, endividamento e o potencial do patrimônio líquido da entidade em gerar valor adicionado

Thesis (MBA)--Stellenbosch University, 1998.
ENGLISH ABSTRACT: The study investigated the divergent practice in the presentation of Value-Added Statements (V AS) by industrial companies on the Johannesburg Stock Exchange. A standard statement (for 1997 only), as suggested by the author, was constructed for all 188 companies analysed to eliminate unusual or faulty recording of certain items. Overall, the calculated value added differed from that published by the companies due to the inclusion of certain items which are specific to particular companies. The information compiled during the investigation will also he used to upgrade the database of the University of Stellenbosch Business School. The results of the study suggest that there are indeed some deep-rooted conceptual problems in reporting value added as well as problems associated with the treatment of individual items in the statement. Taxation reporting in the V AS was found to be the major item where inconsistency was prevalent. Of the 188 companies studied, about forty percent included what the author tenned "taxation mistakes" in their VAS. Minority reporting was found to be another significant problem area where companies were very inconsistent in reporting the item. In addition, there were some strange items that the writer came across in the published VAS. [f value added is to be accepted as a useful tool in financial reporting, that is, if it is to gain popularity and usefulness, it must be derived from a consistent model and should be systematically applied.
AFRIKAANSE OPSOMMING: Die studie het die verskillende wyses ondersoek waarop Toegevoegdewaardestate (TWS) opgestel is deue industriele maatskappye op die Johannesburgse Effektebeurs. 'n Standaard staat (slegs vir 1997) soos voorgestel deur die skrywer is opgestel vir elk van die 188 maatskappye wat ontleed is ten einde ongewone of foutiewe rapportering te elimineer. Oor die aigemeen het die berekende toegevoegde waarde verskil van die syfers soos gepubliseer deur die maatskappy. Die verskille was hoofsaaklik toe te skryf aan die insluiting van sekere items wat uniek was aan bepaaJde maatskappye. Die informasie versamel gedurende hierdie ondersoek sal ook gebruik word om die databasis van die Bestuurskool van die Universiteit van Stellenbosch op te gradeer. Die resultate van die studie het getoon dat daar weI sommige diep-geworteide konseptuele probleme in die rapportering van toegevoegde waardc bestaan het sowel as probleme geassosieer met die hantering van individuele items in die TWS. Veertig persent van die 188 maatskappye ondersoek, het belastingfoute (soos deur die skrywer omskryf) ingesluit in die gepubliseerde TWS. Die rapportering van minderheidsbelang was ook 'n groot probleem area wat gelei het tot 'n groot mate van inkonsekwente rapportering. Verder het die skrywer op 'n hele aantal ongewone items in die gepubliseerde TWS gevind. As toegevoegde waarde as 'n handige hulpmiddel in finansiele rapportering aanvaar wil word, dit is om groter populariteit en groter gebruikswaarde te verkry, sal dit ontwikkel moet word uit 'n bepaalde model, en op 'n sistematiese wyse opgestel word.

The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.

Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.

This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...

Although the practice of holding armed groups to account under human rights law remains controversial and under-theorized as a matter of law, statements from Commissions of Inquiry and United Nations Special Rapporteurs holding armed groups to account under this body of law are relatively commonplace. Motivated by this contradiction, this study aims to clarify when and how armed groups are bound by human rights law. It brings several key issues of clarification to the legal framework. The first part of the book presents a new perspective on the role that human rights law plays in the legal framework that applies to non-international armed conflict. In particular, the study investigates the normative added value that human rights law can bring vis-à-vis international humanitarian law. The second part of the book sheds light on the circumstances in which armed groups acquire obligations under human rights law. Combining historical and comparative research with theoretical analysis on international legal personality, the research demonstrates what the legal frameworks of belligerency, insurgency, and international humanitarian law can tell us about when and how such groups may be bound by human rights law. The third part of the book tests and investigates the four most utilized theories of how armed groups are bound by human rights law, examining (i) treaty law, (ii) control of territory, (iii) international criminal law, and (iv) customary international law. The book’s conclusions are drawn together thematically and contain important practical recommendations for practitioners in this field.