Relevant bibliographies by topics / VAS - Value Added Statement

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

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Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "VAS - Value Added Statement"

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Du Plessis, A. P., and D. S. Joubert. "Die staat van toegevoegde waarde as komponent van finansiele verslaggewing in die RSA." South African Journal of Business Management 22, no. 3 (September 30, 1991): 53–62. http://dx.doi.org/10.4102/sajbm.v22i3.899.

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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.
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Pong, Chris, and Falconer Mitchell. "ACCOUNTING FOR A DISAPPEARANCE: A CONTRIBUTION TO THE HISTORY OF THE VALUE ADDED STATEMENT IN THE UK." Accounting Historians Journal 32, no. 2 (December 1, 2005): 173–99. http://dx.doi.org/10.2308/0148-4184.32.2.173.

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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.
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Machado, Márcio André Veras, Marcelo Alvaro da Silva Macedo, and Márcia Reis Machado. "Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets." Revista Contabilidade & Finanças 26, no. 67 (April 2015): 57–69. http://dx.doi.org/10.1590/1808-057x201512240.

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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.
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Du Plessis, A. P. "Toegevoegde waarde in jaarverslae van Suid-Afrikaanse maatskappye: 'n Kort oorsig van die praktyk." South African Journal of Business Management 18, no. 4 (December 31, 1987): 243–49. http://dx.doi.org/10.4102/sajbm.v18i4.1024.

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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.
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Silva, Jerferson Freitas da, Fausto Alexandre Vasconcelos Silveira, Antônia Wigna de Almeida Ribeiro, and Antonio Jorge Fernandes. "VERIFICAÇÃO DA GERAÇÃO E DISTRIBUIÇÃO DE RIQUEZA DAS EMPRESAS DE SEGUROS BRASILEIRAS NO PERÍODO DE 2015 A 2017." Revista Gestão e Desenvolvimento 17, no. 1 (January 3, 2020): 129. http://dx.doi.org/10.25112/rgd.v17i1.1715.

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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.
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Kreuzberg, Fernanda, Nelson Hein, and Moacir Manoel Rodrigues Junior. "Teoria dos Jogos: Identificação do Ponto de Equilíbrio de Nash em Jogos Bimatriciais em Indicadores Econômicos e Sociais." Future Studies Research Journal: Trends and Strategies 7, no. 2 (December 19, 2015): 42. http://dx.doi.org/10.24023/futurejournal/2175-5825/2015.v7i2.196.

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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.
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Morganstein, David, and Ron Wasserstein. "ASA Statement on Value-Added Models." Statistics and Public Policy 1, no. 1 (November 7, 2014): 108–10. http://dx.doi.org/10.1080/2330443x.2014.956906.

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Tanutama, Lukas, Gerrard Polla, Raymond Kosala, and Richard Kumaradjaja. "Novel Value Added Services Generated from Corporate Network Data." Advanced Science Letters 21, no. 4 (April 1, 2015): 648–51. http://dx.doi.org/10.1166/asl.2015.5922.

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The competitive nature of Internet access service business drives Service Providers to find innovative revenue generators within their core competencies. Internet connection is the essential infrastructure in the current business environment. Service Providers provide the Internet connections to corporate networks. It processes network data to enable the Internet business communications and transactions. Mining the network data of a particular corporate network resulted in its business traffic profile or characteristics. Based on the discovered characteristics, this research proposes novel generic Value Added Services (VAS). The VAS becomes the innovative and competitive revenue generators. The VAS is competitive as only the Service Provider and its customer know the traffic profile. The knowledge becomes the barrier of entry for competitors. To offer the VAS, a Service Provider must build close relationship with its customer for acceptance.
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Stainbank, L. J. "The value added statement: does it add any value?" Meditari Accountancy Research 17, no. 2 (October 2009): 137–49. http://dx.doi.org/10.1108/10222529200900016.

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Putra, Dimas Pratama. "ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH." MBIA 18, no. 2 (August 1, 2019): 31–42. http://dx.doi.org/10.33557/mbia.v18i2.505.

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Abstract This study was conducted on Islamic Banking in Indonesia. The direction of this study to analyze financial performance of Islamic banking with income statement approach and value added approach. Population in this study is the 13 islamic Banks. The sample is taken using purposive sampling with specified criteria resulting 6 islamic Banking in Indonesia. This study conducted through Paired samples t-test by using SPSS 20. For testing the variable, researcher exercise financial rasio. The results show that : (1) There are significant differences on the ROA ratio if analyzed with income statement approach and value added approach, (2) There are significant differences toward ROE ratio with income statement approach dan value added approach, (3) There are significant differences on the LBAP ratio if analyzed with income statement approach and value added approach, (4) There are significant differences toward NPM ratio with income statement approach and value added approach. The overall results of the study are significant differences in financial performance with income statement approach and value added approach.
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Dissertations / Theses on the topic "VAS - Value Added Statement"

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Motswagae, Pauline. "Analysis of value-added reporting by listed industrial companies on the Johannesburg Stock Exchange." Thesis, Stellenbosch : Stellenbosch University, 1998. http://hdl.handle.net/10019.1/72018.

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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.
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Arraes, Eduardo. "Análise do valor adicionado gerado pelas empresas listadas no novo mercado BOVESPA e sua relação com o PIB nacional." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/1595.

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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
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Junior, Manuel Salgueiro Rodrigues. "A DVA como instrumento para mensuração da relação custo-benefício na concessão de incentivos fiscais: um estudo de casos." Universidade de São Paulo, 2003. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30082004-145853/.

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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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Brugnera, Tiago Luis. "A Relação entre desempenho social e desempenho econômico: um estudo no setor de consumo não cíclico por meio da DVA." Universidade Estadual do Oeste do Paraná, 2017. http://tede.unioeste.br/handle/tede/3601.

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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
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Seema, Maitseo Josephine, and Kabo H. Modisane. "A value added statement versus cash value added statement : a South African experience." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51632.

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Thesis (MBA)--Stellenbosch University, 2000.
ENGLISH ABSTRACT: The Value Added Statement does not provide any information that does not already exist in the income statement. It only arranges the information and adds a new item, salaries and wages, to highlight the value created by the company and how that value is distributed amongst stakeholders. This information would assist users in their evaluation of the economic performance of the organisation. The study set out to show the composition, calculation and the reconciliation of both Cash Value Added Statement (CVAS) and the Value Added Statement (VAS). A database has been created for the years 1990-1998 for all the companies that published the CVASNAS during that period. The differences between CVAS and VAS can be determined by: a) Non-cash items (excluding depreciation). b) Movements in non-cash components of working capital. c) Differences between an income statement and cash flow statement relative to : • Extra-ordinary items • Exceptional items • Abnormal items • Associated income • A few sundry items Individual reconciliation was performed per company per year for the period 1990 to 1998 to enable the balancing of the CVAS total (Total A) with the VAS total (Total B)- see the example on Figure 3.1 to Figure 3.3. Items in both eVAS and VAS were then expressed about the two totals (see the line, Total A) to arrive at the common size for both CVAS and VAS (Tables 1(a) and 1(bj). Descriptive statistics were performed in order to find out how much each item constitutes to the value added. Due to the large amount of data, the initial raw data was excluded from the study project and is only available in the databank.
AFRIKAANSE OPSOMMING: Die Toegevoegdewaardestaat verskaf geensins enige inligting wat nie reeds in die inkomstestaat verskyn nie. Die doel daarvan is slegs om inligting te rangskik en voeg nog 'n item by, nl. salarisse en lone. Die doel hiervan is om die waarde wat die maatskappy geskep het, uit te lig en ook hoe daardie bepaalde waarde onder belanghebbers verdeel word. Hierdie inligting kan gebruikers help by die evaluering van die ekonomiese prestasie van die betrokke organisasie. Die ondersoek dui die samestelling, berekening en die rekonsiliasie aan van beide die Kontant- Toegevoegdewaardestaat (KTWS) en die Toegevoegdewaardestaat (TWS). 'n Databasis is saamgestel vir die tydperk 1990 - 1998 vir alle maatskappye wat gedurende hierdie tyd KTWS/TWS gepubliseer het. Die verskille tussen KTWS en TWS word bepaal deur: a) Nie-kontant items (uitsluitend waardevermindering). b) Die bewegings in die nie-kontant komponente van bedryfskapitaal. Die verskille tussen 'n inkomstestaat en kontantvloeistaat met betrekking tot: • Buitengewone items • Besondere items • Abnormale items • Geassosieerde inkomste • Enkele diverse items Individuele rekonsiliasies is uitgevoer per maatskappy per jaar vir die tydperk 1990 - 1998 vir die balansering van die KTWS se totaal (Totaal A) met die TWS se totaal (Totaal B) - kyk na die voorbeeld in Figuur 3.1 tot Figuur 3.3. Items in beide KTWS en TWS is dan uitgedruk ten opsigte van die twee totale (kyk na die lyn, Totaal A) om by die gemeenskaplike grootte vir beide KTWS en TWS (Tabelle l(a) en l(b)) uit te kom. Beskrywende statistiek is gebruik om vas te stel hoeveel elke item bydra tot die toegevoegde waarde. Weens die geweldige hoeveelheid data/inligting, is die aanvanklike rou-data van die ondersoek uitgesluit. Dit is slegs beskikbaar in die databank.
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Anandpadmanabhan, Narayanan. "Value Added Services in India." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-47484.

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Value Added Services (VASs) have become one of the major revenue generators in the telecom industry. Most of the telecom subscribers have started using VAS and it has become an important service for the customers. The objective of the project is to evaluate and analyse the need for value added services in India. The report begins with a discussion of existing VAS provided by 2G wide area cellular technologies and how these will change with the introduction of 3G technology. Following this the value chain of VAS is discussed. Next new trends, drivers, and challenges of the VAS are discussed in detail. The impact of content developers and software development on VAS are discussed. Then a method to analyse VAS is discussed, followed by method of analysing the ringback tones with respect to a company is provided followed by the method to analyse the importance of the content providers in the value chain. Then the Mobile commerce VAS is analysed in detail and ringback tone service provided by OnMobile Company is analysed in detail, followed by an analysis of the role of content providers in value chain. A survey on different services provided through VAS is taken among few of the VASs users in India and the results are included with graphs in the report. The thesis analysis results are very important in the modern telecommunication industry as VAS plays a major role in generating huge revenue and currently many industries are focusing on to provide mobile commerce services to its customers. The thesis answers various questions like, what are the different M-commerce services that are provided to the customers in the telecom industry. Why OnMobile Company provides different varieties of ringback tones to the user? Why the role of content providers is very important in the Value chain? The report concludes with conclusions explaining the different insights that are gained from the analysis of the VAS (M-Commerce), Ringback tones provided by OnMobile, role of content providers in the Value chain and the survey results. It is followed by the some suggestions and possible future work concerning Value Added Services in India.
Value Added Services (VASs) har blivit en av de största inkomst generatorerna i telekombranschen. De flesta av Telecom abonnenter har börjat använda VAS och det har blivit en viktigare service för kunderna. Målet med projektet är att utvärdera och analysera behovet av mervärdestjänster VAS i Indien. Rapporten inleds med en diskussion av befintliga VAS från 2G stort mobil teknik område och hur dessa kommer att förändras med införandet av 3G-tekniken. Efter detta kommer värdekedjan för VAS att diskuteras. De nästkommande nya trenderna, drivrutiner och utmaningar inom VAS diskuteras mer i detalj. Effekterna från innehållsutvecklare och mjukvaruutvecklingen inom VAS diskuteras också. Sedan kommer metoden för att analysera VAS att diskuteras, följt av en analys av ringsignaltjänsten med avseende på företag och en metod för att analysera betydelsen av innehållsutvecklare inom värdekedjan. Då mobil handel VAS analyseras i detalj och tillbaka ringningston tillhandahålls av OnMobile företag analyseras i detalj, följt av en analys av den roll som leverantörsrollen av innehåll i värdekedjan. En undersökning om olika tjänster som tillhandahålls via VAS tas bland några av de VASS användare i Indien och resultaten visas i grafer i rapporten. Avhandlingen analysresultaten är mycket viktiga i den moderna telekomindustrin som VAS spelar en viktig roll i att genererar stora inkomster och för närvarande många branscher fokuserar på att tillhandahålla mobil handel tjänster till sina kunder. Avhandlingen besvarar frågor som: Vilka är de olika mobila-handelstjänster som tillhandahålls inom telekomindustrin, varför OnMobile tillhandahåller olika typer av ringsignaltjänster till användaren? och Varför innehållsutvecklare är viktiga inom värdekedjan? Rapporten avslutas med slutsatser som förklarar de olika insikter som erhålls från analysen av VAS (M-Commerce), tillbaka ringningstoner från OnMobile, den roll som leverantörer av innehåll i värdekedjan och enkätresultat. Det följs av några förslag och möjliga framtida arbete om Value Added Services i Indien.
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Assarsson, Jenny, and Patricia Ekström. "Fördelning av hållbart förädlingsvärde : En kvantitativ studie av svenska börsföretags förädlingsvärde fördelat mellan fyra hållbarhetsdimensioner." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21656.

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Förädlingsvärdemodellen har enligt tidigare forskning möjlighet att redovisa företags hållbara ansvarstagande på ett systematiskt och reglerat sätt vilket gör arbetet med hållbarhet möjligt att revidera och jämföra. Studiens syfte är att empiriskt testa en modifierad förädlingsvärdemodell och analysera svenska börsföretags förädlingsvärde fördelat mellan fyra hållbarhetsdimensioner. Vidare är syftet att se om skillnader i fördelningen av förädlingsvärdet finns mellan företag i olika storlekar och branscher.   Studien har gjorts genom kvantitativ metod och deduktiv ansats. Som tillvägagångssätt har innehållsanalys av företagens årsredovisningar valts. För att bearbeta och presentera datan har genomsnittsvärden och tabeller tagits fram.   Studiens empiriska resultat visar att svenska börsföretags hållbara ansvarstagande skiljer sig åt beroende på företagsstorlek och bransch. Slutsatser som dras är bland annat att stora företag tar ett större hållbarhetsansvar än små och medelstora företag samt att branscherna teknologi, hälsovård och industri är de branscher som tar det största hållbara ansvarstagandet.   Studiens praktiska resultat är att förädlingsvärdemodellen empiriskt testats och visat sig kunna användas för att analysera företags hållbara ansvarstagande. Det teoretiska resultatet är att skillnader i hur svenska börsföretag fördelar sina förädlingsvärden kan förklaras genom intressentteorin, legitimitetsteorin och enterpriseteorin. Förslag till fortsatt forskning är att testa modellen på fler företag i Sverige och i andra länder samt att testa beroendet mellan fördelningen, storlek och bransch.
The value added statement is a model that makes the sustainable responsibility taken by companies able to audit and compare in a systematic and regulated way. This study aims to empirically test a modified value added statement and analyze the Swedish listed companies value added distributed between the four dimensions of sustainability. Furthermore, the purpose is to see whether there are differences in the distribution of value added between companies of different sizes and industries.   The study is conducted with quantitative method, a deductive approach and content analysis of annual reports. To process and present the data, the average values ​​and tables have been produced.   The results shows that the model can be used to measure the listed Swedish companies' sustainable responsibility. The results also shows differences between small and medium-sized enterprises and large companies, and between companies in different industries. Conclusions that are drawn are that large companies and the industries technology, healthcare and industry are taking the biggest sustainable responsibility.   Suggestions for future research is to test the model on other companies in Sweden and in other countries. Other suggestions is to test the relations between the variables. The study's contribution is that the value added statement is empirically tested and proved to be useful to see the companies’ sustainable responsibility. The study also shows that the model can be used to see differences between companies of different size and industry, which can be explained by the stakeholder, legitimacy and enterprise theory.
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Malgwi, Charles Audu. "Financial accounting reporting to employees : the stated usefulness of the Value Added Statement in the context of Nigeria." Thesis, University of Reading, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.357937.

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Zhang, Lin, and Wai Fong Chow. "Financial performance in Hong Kong listed hotels: the effect of value-added creation and cost-leadership seeking." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-38333.

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We structure a literature review which we provide with broader definitions of the majorconcepts: value creation, cost efficiency (leadership), competitive strategies, financialperformance and statement analysis. The literature review focuses mainly on Hong Kongcontext and literatures supporting the similar business strategies among similar size ofcompanies from various industries.The study takes forms as a quantitative study with a deductive approach. A set offinancial performance data will be collected and examined, to show how companyperformance is correlated to its strategies and what an outcome is. We aim at providinganother perspective of investment analysis approach to the potential investors, so theycould embrace the whole picture of available information.We develop two groups of hypothesis; the first group is company’s strategy measures thatshow no effect on financial performance, the second group is company’s strategymeasures that show some effect on financial performance.The result indicates while normally staff cost and cost of sale are recognized as costleadership measure under product industry, it implies positive contribution to valuecreation financial performance in service industry, instead of having influence onprofitability. Also, the wealth generated from previous sale revenue margin will havepositive impact on company’s competiveness in the hotel industry.Keywords: value creation cost leadership, competitive strategies, financial performanceand statement analysis
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Londero, Paola Richter. "Demonstração do Valor Adicionado como instrumento de evidenciação do impacto econômico e social das cooperativas agropecuárias." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-02092015-100510/.

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As cooperativas são responsáveis por promoverem estímulos ao desenvolvimento local. Tendo em vista que as cooperativas visam satisfazer as necessidades econômicas e sociais de seus cooperados, essas entidades apresentam dupla natureza, econômica e social. Já existem estudos que analisam a necessidade de alteração no tratamento contábil das sociedades cooperativas tendo em vista a sua dupla natureza, objetivando poder demonstrar o efetivo impacto econômico e social causado pelas cooperativas. Nesse contexto, este trabalho busca demonstrar como impacto econômico e social das cooperativas agropecuárias pode ser evidenciado por meio da Demonstração do Valor Adicionado (DVA). Para atender esse objetivo da pesquisa, realizou-se a construção do modelo de Demonstração do Valor Adicionado e, em seguida, realizou-se uma pesquisa empírica por meio de um estudo de caso. Por fim, também realizou-se uma pesquisa com dados de 72 cooperativas do estado do Rio Grande do Sul, analisando as informações geradas sobre o valor adicionado. As principais alterações sugeridas no modelo vigente de DVA foram à separação do ato cooperado e não cooperado nas informações sobre receita e insumos adquiridos, permitindo que informações sobre o valor adicionado por cada ato seja gerada, a evidenciação da informação do diferencial de preço pago ao insumo adquirido do cooperado, inclusão dos itens referentes a remuneração da diretoria e assistência educacional aos empregados, inserção da informação sobre multas e infrações cometidas pela cooperativa, inclusão do grupo de contribuições socioeconômicas e dos itens de assistência técnica e educacional fornecidas aos cooperados. A realização do estudo de caso atestou a possibilidade de elaboração da DVA proposta para cooperativas agropecuárias com base nas informações contábeis disponíveis. Ademais, por meio das informações geradas, é possível demonstrar que as cooperativas agropecuárias produzem impacto econômico e social na região onde estão inseridas.
Cooperatives are responsible for stimulating local development. Given that cooperatives are intended to meet economic and social needs of their members, these entities have dual nature, economic and social. There are already studies analyzing the need for change in the accounting treatment of cooperative societies with a view to their dual nature making feasible the demonstration of effective economic and social impacts caused by cooperatives. Within this context, this paper aims to demonstrate how economic and social impacts of agricultural cooperatives may be evidenced through the Statement of Added Value (SAV). To accomplish the objective of the research, a model of Statement Added Value was made and then an empirical research was done through a case study. Finally, a survey of data from 72 cooperatives in the state of Rio Grande do Sul was carried out analyzing the information generated concerning added value. The main changes suggested in the SAV current model were the separation of the cooperative act and non-cooperative act regarding information based on revenues and inputs, allowing information on the added value by each act to be generated, disclosure about information of price differential paid to input purchased from the member of cooperative, besides inclusion of items concerning the remuneration of directors and employees\" educational assistance, insertion of information on fines and offenses committed by the cooperative, inclusion of socio-economic contributions made by the cooperative associates and technical and educational assistance items provided for members. The completion of the case study attested to the possibility of preparing the SAV proposal for agricultural cooperatives based on available financial information. Moreover, through the generated information, it is possible to demonstrate that agricultural cooperatives produce economic and social impacts on the region where they operate.
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Books on the topic "VAS - Value Added Statement"

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Meek, Gary. The value added statement: An innovation for U.S. companies? Sarasota, Fla: American Accounting Association, 1988.

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Quebec (Province). Ministère des finances. Appendix to the Minister's statement concerning the administration of the GST and the reform of consumption taxes in Québec. [Québec]: Gouvernement du Québec, Ministère des finances, 1990.

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Mook, Laurie. Social and environmental accounting: The expanded value added statement. 2007.

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Fortin, Katharine. The Accountability of Armed Groups under Human Rights Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198808381.001.0001.

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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.
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Limited, CCH Canadian, ed. The Federal economic statement: October 30, 2007 : Canadian Tax Reports, special report no. 1859, extra edition ; Goods and Services Tax reports, special report no. 229, extra edition. Don Mills, Ont: CCH Canadian Limited, 2007.

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Book chapters on the topic "VAS - Value Added Statement"

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Bergant, Živko. "Value-Added Statement." In Accountancy and Social Responsibility, 81–115. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77928-3_6.

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Singh, Inderpreet, Karan Vijay Singh, and Sukhpal Singh. "Big Data Analytics Based Recommender System for Value Added Services (VAS)." In Advances in Intelligent Systems and Computing, 142–50. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3325-4_14.

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Thierry, Van de Velde. "Technical Requirements for a Modern VAS Platform." In Value-Added Services for Next Generation Networks, 109–30. Auerbach Publications, 2007. http://dx.doi.org/10.1201/9781420013535-6.

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Mook, Laurie. "6. Social Accounting and Reporting for Economically Targeted Investments: The Expanded Value Added Statement." In Pensions at Work. Toronto: University of Toronto Press, 2008. http://dx.doi.org/10.3138/9781442688780-010.

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Lazcano, Larraitz, Leire San-Jose, and Jose Luis Retolaza. "Social Accounting in the Social Economy." In Modernization and Accountability in the Social Economy Sector, 132–50. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8482-7.ch008.

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This chapter was based on one of the largest Spanish cooperative groups, which is part of the social economy sector (SES). Added value is a useful concept; however, after analyzing this case, the authors found that social accounting provides additional information about the social value that companies generate. Then, by applying social accounting complemented by a value-added statement, these companies belonging to the SES can quantify, monetize, and compare their social value and added value, and demonstrate their contribution to society. Social accounting is necessary to demonstrate and understand the value of social economy companies, since their value is not always fundamentally centered on commercial activity; at least not only. They can monitor their effort in terms of specific social values that are not part of the market. Because of this, their value is not reflected in traditional financial statements.
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O'Connor, Anne. "The Advent of the Abbé Breuil." In Finding Time for the Old Stone Age. Oxford University Press, 2007. http://dx.doi.org/10.1093/oso/9780199215478.003.0017.

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In 1930, Boswell made a compelling statement of his faith in the British Palaeolithic sequence as a reliable guide to geological time. The archaeologist Harold Peake (1867–1946), honorary curator of Newbury Museum whose interests ranged from earliest prehistory to the Bronze Age, had attended the same session at the annual meeting of the British Association for the Advancement of Science. He was provoked by Boswell’s conviction to offer a cautious warning: As a geologist he [Boswell] is sceptical of the possibility of solving the problem [of placing the East Anglian glacial deposits in sequence] by geological means, and turns to archaeological evidence as supplying more reliable data for the purpose. As an archaeologist I have similar doubts as to the efficacy of my own subject, though I am inclined to believe that the possibilities of the geological approach have been underrated. I would submit that the true succession of types of the Lower and Middle Palaeolithic phases, with which alone we are concerned, appears today to be by no means as certain as it did ten years ago. Broadly speaking we have evidence of successive stages of two industries, a core industry and a flake industry. Peake explained that some stages of the flake industry, which included ‘the types known as Levallois and LeMoustier and perhaps others’, seemed to have existed in Britain before the core industry went out of use. (‘Core’ industries were those like the Chellean and Acheulian: with hand-axes that were often made on nodules or ‘cores’ of flint.) This meant that ‘the simple succession, Early Chelles, Chelles, Evolved Chelles, St Acheul, and Le Moustier no longer holds good’. Early flake industries, like Warren’s Mesvinian from Clacton, had attracted more interest of late. By appearing alongside the hand-axe industries of the simple, standard sequence, they added greater variety to the character of stone tools that had existed at any one period of time, but they also reduced the chronological value of the old Palaeolithic sequence. Boswell, though he was absent from this meeting of 1930 (his paper had been read for him), learnt of Peake’s concern. He complained the following year: ‘If, as Mr. H. Peake has recently said, ‘‘. . . the simple succession Early Chelles, Chelles, Evolved Chelles, St Acheul, and Le Moustier no longer holds good,’’ I personally almost despair of a solution’.
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"tive had both positive and negative impacts on the evolution of French accounting. Among the positive results were the introduction of the “true and fair” concept used in English-speaking countries, which -goes beyond the French notion of comptes reguliers et sinceres (whose meaning is closer to careful obedience of the law), the new level of importance granted to notes to financial statements, the break­ down of income taxes information on deferred taxes. Among the negative impacts of the fourth directive on French accounting were the abandonment of the requirement for the preparation of a statement of changes in financial position; the partial abandonment of the functional classification in the balance sheet reverting to the previous classification of elements according to their degree of liquidity/maturity; and the abandonment of the computation of value added on the income statement. At the EEC level, financial statements were not designed with the same broad objective of serving micro and macro-accounting as in France. Furthermore, its development was based on the 1957 Accounting Plan's financial statements and on the German financial state­ ments in use in the 1960s [Nichus, Spring 1972]. Therefore, a number of innovations of the 1975 Plan, some of which reflected national accountants' demands, were not incorporated into the fourth directive. Similarly, since no conciliatory work had been done on a possible statement of changes in financial position at the EEC level, no such statement was included among the manda­ tory documents to be prepared annually by firms. EEC member countries could go beyond the fourth directive's requirements when incorporating its provisions into their respec­ tive laws. Nevertheless, France was bound by the EEC require­ ments, since the French industry representatives at the CNC found support in the directive for their claims for simpler statements and fewer disclosures than originally anticipated in the 1975 Plan. French companies did not want to have to disclose more informa­ tion than was required from their EEC competitors. Furthermore, it was not difficult at this point for industry representatives at the CNC to bring about changes in the 1975 Plan, since it was only a draft and had not yet been implemented. A compromise solution involved providing, in addition to the basic set of financial state­ ments, a more elaborate, optional set of documents with the same basic structure as the EEC directive statements, but retaining as many as possible of the innovations of the 1975 Plan. A third, much shorter set of statements was adopted for small firms. 298." In Accounting in France (RLE Accounting), 354. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-55.

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"THE POST 1947 PLAN ERA During the 1950s, the Higher Council of Accounting made the first revision of the 1947 Plan. The new Plan was approved in 1957. The Council mainly devoted its efforts to improving the various elements of the 1947 Plan while retaining its framework and giving the cost accounting section of the plan more flexibil­ ity. A 1962 decree required the 1957 Plan be used in the private economic sector. The 1957 Plan thus became legally binding in over eighty lines of business for which particular plans were developed. Further, in the 1960s, the 1957 Plan served as basis for the development of the Plan for the African, Madagascar and Mauritius Organization (grouping of former French colonies) by a group of experts from the National Council of Accounting and INSEE. With changing economic conditions in France, the passing of new laws, the rapid development of information processing tech­ niques and the internationalization of trade and capital markets, the Accounting Plan needed revision. The need to improve the possibilities for financial and economic analysis offered by the plan’s financial statements played an important role in drafting the revised plan’s conceptual framework; in fact, this consider­ ation dominated the first phase of the revision (1970 to 1975). The new proposed plan changed the classification criteria adopted in the 1947 and 1957 Plans, and introduced a number of innovations. The classification of balance sheet elements according to their de­ gree of liquidity/maturity was replaced by a classification of assets and liabilities according to their economic function in the firm. The impact of tax regulations on accounting income and on the balance sheet was to be shown separately in accounts such as regulated provisions. The presentation of a statement of changes in financial position was to be made mandatory as a result of banks’ and financial analysts’ requests for information about the impact of the firm’s transactions on its financial position. In the income statement, components of production were to be shown separately, and computation of value added was required to meet national accountants' information needs. These changes were ap­ proved by the National Council of Accounting (Conseil National de la Comptabilite) in 1975. Unfortunately, the 1975 Plan could not be adopted as such, since it had to be harmonized with the requirements of the Euro­ pean Economic Community (EEC) directive on company financial statements, which was approved in 1977. The EEC fourth direc­." In Accounting in France (RLE Accounting), 353. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-54.

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Conference papers on the topic "VAS - Value Added Statement"

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Nasim, Arim, and Siska Yulia Solihati. "Comparison Analysis of Sharia Banking Financial Performance Using Income Statement Approach and Value Added Statement Approach." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.20.

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Kijewska, A. "VALUE ADDED STATEMENT AS A MEASURE OF SOCIAL RESPONSIBILITY OF MINING COMPANIES IN POLAND." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.072.

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Chattopadhyay, T., and Ayan Chaki. "Recognition of Ingredients and Recipes of Cookery Shows for Value Added Service (VAS) of an Interactive Set Top Box (iSTB)." In 2010 International Conference on Intelligent Systems, Modelling and Simulation (ISMS). IEEE, 2010. http://dx.doi.org/10.1109/isms.2010.20.

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Rahmat, Muhammad, Aakil Mohammad Caunhye, and Michel-Alexandre Cardin. "Flexibility and Real Options Analysis in Design for Long-Term Generation Expansion Planning of Power Grids." In ASME 2017 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/detc2017-67494.

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In recent years, the electricity industry has seen a drive towards the integration of renewable and environmentally friendly generation resources to power grids. These resources have highly variable availabilities. This work proposes a stochastic programming approach to optimize generation expansion planning (GEP) under generator supply capacity uncertainty. To better capture upside opportunities and reduce exposure to downside risks, flexibility is added to the GEP problem through real options on generator addition, which are to be exercised after uncertainty realizations. In addition, with the end goal of providing decision makers with easy-to-use guidelines, a conditional-go decision rule, akin to an if-then-else statement in programming, is proposed whereby the decision maker is provided with a threshold of excess total generator capacity from the previous time period, below which a predetermined generator addition plan (the option) is exercised. The proposed methodology and its decision rule are implemented in a real-world study of Midwest U.S. Comparisons are made to quantify the value of flexibility and to showcase the usefulness of the proposed approach.
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Cavallucci, Denis, Philippe Lutz, and Dmitry Kucharavy. "Converging in Problem Formulation: A Different Path in Design." In ASME 2002 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/detc2002/dtm-34025.

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The efficiency of the design process in companies today is largely dependent on the skills of individual members of project teams, the capacity of the software available on the market and any assistance provided by the tools and methods found scattered around the industrial world. Within this context, there have been myriad attempts to optimize the different stages in the design process by using computerization, but a growing proportion of current research work on design tends to agree that the crucial point in the act of designing lies in the phase where inventive ideas are sought and that without such ideas being generated, there is no successful future for the product. In the framework of a large number of research activities it has been proven that the TRIZ (the Russian acronym of Theory of Inventive Problem Solving) contribution to the science of design has a promising potential [1–2–3–4]. On the other hand, the added value and spectrum of problem typology where TRIZ could help remains unclear for most researchers for various reasons. Originally, since the theory has penetrated the so-called occidental world, every individual took from TRIZ what he thought was right according to his own knowledge about design, problem solving process, creativity or needs forgetting that 95% of scientific literature about TRIZ’s fundamentals was written either in Cyrillic or in unpublished manuscripts. In most cases, theses multitudes of uses did not see that the original idea of TRIZ was to formulate a theory as strong basement for building methods and tools to satisfy designers expectations. This fact led nowadays TRIZ’s image to fuzziness since available literature on the subject only presents case studies and uses of tools (mostly the matrix) although TRIZ’s scope is much wider. To avoid further aggravation of this fact, this paper aims at presenting the first axiom describing TRIZ’s objectives as a basement for our research activities. Two methodological approaches are then presented : the “trial and error” type approach, which is still very much in use everywhere in industry and which aims to explore an area of solution-seeking, following a structural approach or not, through a series of attempts, which often end up in failure. The second approach is the “convergent” approach proposed by the TRIZ body of knowledge and developed as a contribution to design activity’s efficiency in our research center. This approach aims at limiting the sphere of research during a larger and longer problem statement stage to converge towards a small number of solutions in opposition to traditional approaches which consists in generating a large amount of ideas and select the best suitable ones to be implemented. A case study on the internal ventilation of a car will also be presented to illustrate the quality of the results that could be obtained when applying this convergent approach.
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