Dissertations / Theses: 'Amortization'

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Olsson, Kimberly. "How Have the Amortization Requirements Affected Housing Prices in Stockholm?" Thesis, KTH, Fastigheter och byggande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-254822.

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The aim of this study was to investigate how the amortization requirements of 2016 and 2018 haveaffected the housing prices in Stockholm county, using an event-study approach and a regressionanalysis. Furthermore, the paper studies how the regulations have affected single-family housescompared to tenant-owned apartments, if the effect was different for tenant-owned apartments ofdifferent sizes and if existing housing compared to newly produced housing were affected differently.The reasoning behind the introduction of amortization requirements was to regulate and decreasegrowing household indebtedness that was making Swedish households vulnerable to changes in theoverall economy. The second requirement aimed to further regulate household indebtedness and wasexpected to lower housing prices, which it received criticism for. The report is limited to thedevelopment of house prices for single-family houses and tenant-owned apartments betweenDecember 2013 and February 2019.The primary findings of this report are that the amortization requirements have resulted in decreasedexpected returns. Consistent with previous literature, the introduction of macroprudential policiesreduced the price growth for existing tenant-owned apartments and decreased the housing prices ofsingle-family houses and newly produced homes. The amortization requirements accomplished theFinancial Supervisory Authority’s aim of reducing household indebtedness, but increased the averageloan-to-value ratios for households. Lastly, it has become increasingly difficult for younger householdsto finance their housing purchase due to increased monthly payments and thereby failing to pass theleft-to-live-on computations created by lenders. At the same time, the rental housing market remainslimited.
Syftet med denna studie är att undersöka hur amorteringskraven som infördes under 2016 and 2018,påverkade bostadspriserna i Stockholms län. Genom att tillämpa en eventstudie och enregressionsanalys försöker denna studie förklara hur regleringarna har påverkat priserna för småhusjämfört med bostadsrätter, om påverkan på priserna skilde sig mellan bostadsrätter av olika storlekaroch om påverkan skilde sig mellan befintligt bestånd och nyproducerade bostäder. Motivationenbakom amorteringskraven var att reglera och minska hushållens skulder, eftersom de gjorde hushållensårbara för ekonomiska störningar. Det andra amorteringskravet förväntades även sänkabostadspriserna och mottog därför en del kritik. Denna rapport är begränsad till utvecklingen avsmåhus- och bostadsrättspriser mellan december 2013 och februari 2019.De huvudsakliga slutsatserna i denna rapport är att amorteringskraven har minskat förväntade vinster.I tidigare litteratur har makroekonomiska regleringar minskat prisökningen, vilket också är resultatetför denna studie. För småhus och nyproducerade bostäder minskade också priserna jämfört medföregående period. Amorteringskraven har uppnått Finansinspektionens mål om att minska hushållensskulder men har samtidigt ökat skuldkvoten bland hushåll. Avslutningsvis har det blivit svårare förunga hushåll att finansiera sitt bostadsköp då amorteringskraven ökar månadsbetalningarna och gör attde inte klarar av kvar-att-leva-på-kalkylerna hos bankerna. Samtidigt är hyresmarknaden ärsvåråtkomlig och begränsar därmed bostadsalternativen på marknaden.

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Cruz, Jessica. "Accounting for Goodwill: The Effectiveness of Amortization and Impairments Before and After ASC 350." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2023.

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Prior to the implementation of FAS 142 in 2002, goodwill was amortized annually. Now, companies with goodwill on their books must test it annually for impairment. This paper examines the effectiveness of goodwill amortization and impairment of goodwill both before and after the adoption of FAS 142 by analyzing their effect on abnormal stock returns. My results regarding the effect of goodwill amortization on stock returns are inconsistent, suggesting that goodwill amortization is not useful in determining the value of a company. My results also suggest that the stock market anticipates goodwill impairments before they are announced.

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Pettersson, Anton, and Erika Pagacz. "Does an amortization requirement affect household indebtedness? : A study of Sweden and Finland." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44363.

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The level of indebtedness in Sweden has been rising substantially and is well above thelevels prevalent in other countries. Consequently, the government introduced anamortization requirement in 2016, which was further strengthened in 2018, in order tolower the risk that a high level of debt might constitute for both households as well asfor the economy. We analyse whether mortgage repayment has an effect on the level ofindebtedness and we contribute to the present studies by investigating the effect of anamortization requirement by predicting long term consequences. In order to answer ourresearch question, data from Sweden and Finland is used, two countries that despitemany similarities have very different mortgage repayment cultures. By conducting apanel data analysis, we prove our hypothesis that amortization has a significant effect onthe level of indebtedness. However, we do also discuss that cultural factors might becrucial in determining the actual effects of a mortgage payoff requirement. Yet, weconclude that amortization might be a good start to decrease the high debt level inSweden.

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Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева, and Tetiana Anatoliivna Vasylieva. "Финансовый механизм учета амортизации в инвестиционных расчетах." Thesis, Сумский государственный университет, 2001. http://essuir.sumdu.edu.ua/handle/123456789/59979.

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В связи с необходимостью усовершенствования финансового механизма регулирования эффективности инвестиционных вложений все больший интерес представляет рассмотрение подходов к учету амортизационных отчислений в финансово-экономических расчетах.

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Žahourková, Michaela. "Ocenění podniku Falco - Profistav s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-118067.

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The aim of this paper is to find a market value of Falco - Profistav s.r.o as of 1st January 2010. The outcome of the paper should serve as a supportive material for to the company owners for decisions about future of the company. Financial analysis, Strategic analysis, Analysis and prognosis of value generators and Valuation are integral parts of the paper. As a result of analyses, infinite life of company can not be reasonably expected. Therefore, for valuation, liquidation value and amortization value methods were selected.

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Hjalmarsson, Andreas, and Åberg Jens. "The Association Between Goodwill Costs and Share Prices : A comparison between the amortization regime and the impairment regime in a Swedish setting." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44035.

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Background: Goodwill activity has been very high in Sweden in recent years. Goodwill is regulated by IFRS 3, which came into effect in 2004. Instead of amortizing the asset over a specific number of years, goodwill should be tested for impairment every year. This change has received criticism due to its introduction of estimation of fair values and the possibility it gives managers to act discretionary, which has made it more difficult for investors to trust the financial information of the firm. Purpose: The purpose of the thesis is to examine the effects the switch from the amortization regime to the impairment regime has had on the relationship between goodwill costs and share price. The research question is if there is a difference in the association between share prices and goodwill costs between the amortization regime and the impairment regime. Method: The thesis conducts a quantitative study with a linear regression analysis to measure the association between goodwill costs and share prices. The sample consists of 19 of the firms listed on OMXS 30. In the model used for the linear regression share price is the dependent variable and there are nine different independent variables tested against share price, among which goodwill costs are included. To test if there is a difference between the two different regimes, the regression is divided into an amortization part and into an impairment part. Conclusion: The thesis concludes that it can find a difference between the amortization regime and impairment regime in the association between goodwill cost and share price. In the impairment regime goodwill cost affects share prices in contrast to the amortization regime where it does not.

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Скорба, Олег Анатолійович, Олег Анатольевич Скорба, and Oleg Anatoliiovych Skorba. "Деякі методологічні аспекти щодо визначення сутності амортизації та зносу основних засобів." Thesis, Наука і студія, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63114.

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Дослідження теоретичних положень і практичних аспектів організації обліку основних засобів, дозволили встановити ряд нерозв’язаних проблем, які гальмують процес управління виробництвом і зменшують ефективність експлуатації основних засобів, а саме: відсутність порядку і методики обліку морального зносу в нормах амортизації, нарахування амортизації основних засобів, що знаходяться на консервації, правильність визначення оптимального амортизаційного періоду, вибір найкращого методу нарахування амортизації, облік формування джерел фінансування капітальних вкладень тощо.

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Claesson, Tintin, and Eklöf Veronica Ehrström. "The Swedish Housing Market: An Analysis of Contributing Factors on the Sales Price : With Discussion on the Amortization Requirement’s Effects." Thesis, KTH, Matematisk statistik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-229736.

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The purpose of this report was to find the impact of different factors on the sales price of one bedroom apartments in Stockholm. Further, an analysis follows discussing the repercussions that the amortization requirement has had on the sales price. The stated problem have been highly discussed, as many depend on the housing market. To regulate the housing market in Sweden the Swedish government, together with Finansinspektionen, has chosen to introduce an amortization requirement. This means that every new loan taker has agreed to amortize 1 or to 2 percent of the total loan. The method for analysis was multiple linear regression, where several different variables were applied. The most important parameters were different measurements on time and place. But less intuitive variables, such as quality of water, were also included. The data used for analysis was supplied by Valueguard AB dated from 2013 to present day, which included approximately 20 000 data points. Furthermore, the result of the analysis was not very surprising. It is concluded that the sales price on a condominium in Stockholm City has a business curve based on the time of the year. It is also clear that external factors as distance to water makes a difference in price. As far as the amortization requirement is concerned, it shows that the steep price curve over time has started to flatten since 2016, but not exceedingly much. This could be a consequence of the scope of the analysis, as only one room apartments were included.
Syftet med denna rapport var att undersöka vilken påverkan olika faktorer har på försäljningspriset av enrumslägenheter i Stockholm. Vidare diskuteras hur amorteringskravet har påverkat försäljningspriset. Den valda frågeställningen har varit mycket omtalad då stora delar av samhället påverkas av förändringar på bostadsmarknaden. För att reglera bostadsmarknaden i Sverige har den svenska regeringen tillsammans med Finansinspektionen introducerat ett amorteringskrav. Vilket betyder att alla nya låntagare är skyldiga att amortera en eller två procent av det totala lånet. Analysen baserades på multipel linjär regression, där era olika variabler applicerades. De viktigaste variablerna var olika matt på tid och plats. Även mindre vanliga variabler, såsom vattenkvalitet inkluderades i analyserna. Den data som användes distribuerades av Valueguard AB och sträcker sig från 2013 och framåt, den tilldelade datamängden omfattade cirka 20 000 punkter. Resultatet av analysen var föga överraskande. Det gick att se att slutpriset på en bostad i Stockholm har en priskurva som är beroende på vilken tidpunkt på året den säljs. Dessutom var det tydligt att utomstående faktorer, bland annat avståndet till vatten, påverkade priset. Vad gäller amorteringskravet visar analysen att den branta kurvan av pris över tid, har dämpats något sedan införandet av amorteringskravet. Detta kan vara en konsekvens av den valda avgränsningen för analysen då enbart ettor i Stockholms stad är inkluderade

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Cunha, Tiago Miguel Vieira da. "Imparidade versus amortização do goodwill." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/11044.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A partir de 2005, as sociedades com valores cotados nos mercados regulamentados da UE passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS/IFRS adotadas pela UE, designadamente a IFRS 3 - Concentrações de Atividades Empresariais, de acordo com o qual o goodwill deixa de ser amortizado sistematicamente para estar sujeito apenas a testes anuais de perdas por imparidade. Este estudo tem por objetivo analisar o tratamento contabilístico do goodwill, na esfera das empresas cotadas na Euronext de Lisboa. Neste sentido, é feita uma comparação entre os testes de imparidade e de amortização do goodwill, por forma a testar qual destes apresenta um maior valor relevante. Os resultados mostram que o gasto da amortização do goodwill é mais relevante do que o gasto de imparidade do mesmo, indicando assim que os investidores consideram a amortização mais útil nas suas valorizações dos preços das ações, e portanto também para a tomada de decisão.
Since 2005, the listed companies on markets regulated by EU started presenting their Financial Statements consolidated according to IAS/IFRS adopted by the EU, particularly the IFRS 3 - Business Combinations, accordingly to which, goodwill is no longer amortized systematically to be only subjected to annual testing of impairment losses. This study has the purpose of analysing the accounting treatment of goodwill, in the sphere of the companies listed on the Euronext of Lisbon. In this sense, a comparison between the impairment and amortization tests is made, in order to test which of these has a greater relevant value. The results show that the goodwill amortization expense is more relevant than it's impairment expense, showing that investors consider the most useful amortization in their appreciation of stock prices, and thus to the decision-making.

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Gonçalves, Matheus Saccardo. "Análise do método de Gauss como substituto dos principais sistemas de amortização no estudo da ocorrência de anatocismo /." Bauru : [s.n.], 2010. http://hdl.handle.net/11449/92997.

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Orientador: Manoel Henrique Salgado
Banca: Jair Wagner de Souza Manfrinato
Banca: Antonio Roberto Balbo
Resumo: A evolução econômica brasileira, impulsionada pelo aumento da oferta de crédito no varejo, tem trazido algumas divergências entre o agente concessor e o tomador de empréstimos. Observa-se, atualmente, um movimento engajado por mutuários de financiamentos imobiliários, que questionaram, entre outras coisas, a cobrança de juros sob juros ou anatocismo, quando dos questionamentos legais sobre a liquidação de empréstimos por meio de parcelas periódicas. No julgamento da questão, alguns magistrados têm sentenciado a incorreção na utilização de métodos de amortização com evolução a juros compostos e sua substituição por sistemas de amortização, com evolução a juros simples, notadamente o método de Gauss. A partir destas constatações, o objetivo geral da presente contribuição acadêmica é avaliar o método linear ponderado, conhecido por método de Gauss, como sistema de amortização de dívidas, sua viabilidade econômica e seus impactos ao mercado financeiro, constituindo este documento instrumento de consulta para a sociedade. para tanto, utiliza-se o gênero de pesquisa metodológica, quantitativa, não experimental, envolvendo a investigação de aspectos teóricos e aplicados, por simulação matemática, tratando de interesses locais. A insegurança jurídica instaurada pela falta de literatura específica à questão, fomentando decisões divergentes pelos magistrados, justifica o estudo, que busca uma contribuição original. O esforço acadêmico resultou em um instrumento que possibilite esclarecimentos dos principais questionamentos observados e discute a adoção de modelos a juros simples na economia brasileira
Abstract: The evalution of the Brazilian Economy, powered by the increased ofter of retail credit has brought some divergence betweeen lenders and borrowers. Nowadays, a movement of real state loan barrowers is oberseved, where the legally question, among other things, the practice of charging interest on interest, or anatocism, concerning loan liquidations by means of periodic payments. When judging the matter, magistrates have sentenced the substitution of the amortization method of compound interest for systems where amortization happens by simple interest evolution, namely the Gauss Method. Thus, the main objective of this academic work is to assess the weighed linear method, known as Gauss Method, as debt amortization system, its economic viability and impacts on the financial market, providing an instrument of research for society. Therefore, the methodological research was quantitative, non-experimental, involving the investigation of theoretical and applied aspects, by mathematical simulation, dealing with local interests. The legal uncertainty installed by the lack of specific literature concerning the matter simulates diverging decisions by magistrates, thus justifying this study, which for an original contribution. The academic effort resulted in an instrument that aims to clarify the main observed questionings and discusses the adoption of simple interest systems in the Brazilian economy
Mestre

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Shovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.

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Скляр, Ірина Дмитрівна, Ирина Дмитриевна Скляр, Iryna Dmytrivna Skliar, and А. А. Гвоздецька. "Амортизація як джерело фінансування капітальних вкладень." Thesis, Видавництво СумДУ, 2007. http://essuir.sumdu.edu.ua/handle/123456789/18954.

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Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." Thesis, The University of Sydney, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling's 'issues conceived in a way that they are in principle unresolvable'. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company's Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century 'double accounting' in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company's market capitalization at balance date and is termed the Market Capitalization Statement ("MCS"). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian 'dot-com' companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia's largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers' CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.

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Bloom, Martin Harlod. "Double Accounting for Goodwill- A Problem Redefined." University of Sydney. Business and Economics, 2005. http://hdl.handle.net/2123/705.

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The function of accounting is to provide users with useful information in making economic decisions. Information regarding goodwill, a major constituent of the value of many listed companies, is likely to be useful in making decisions relating to those companies. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill showed that none of them has stood the test of time. The current trend towards an impairment paradigm will not resolve the issue satisfactorily because it produces, at best, a partial solution. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterling�s �issues conceived in a way that they are in principle unresolvable�. The problem was accordingly redefined as being to find a method by which the current level of information relating to goodwill in the financial statements contained in a company�s Annual Report could be improved. This thesis seeks to identify a logically defensible method of accounting for goodwill which addresses the redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century �double accounting� in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the company�s market capitalization at balance date and is termed the Market Capitalization Statement (�MCS�). While the idea of furnishing market capitalization data to readers of the Annual Report is not new, it is believed that this is the first time such data has been systematically linked with the Balance Sheet to provide an objective, integrated and meaningful view of goodwill in the financial statements. The practical application and simplicity of the MCS are illustrated by a range of examples drawn from Australian �dot-com� companies over a period of time which saw considerable fluctuation in both goodwill and market capitalization, supplemented by examining data relating to some of Australia�s largest listed companies over the same period. These examples demonstrate that the MCS has the potential to provide significant information not available in conventional financial statements, while freeing the traditional Balance Sheet and Profit and Loss Account to present information in a more meaningful and less distorted way. Finally, the MCS is noted as still being subject to certain problems and distortions in the context of the historical cost basis of the remaining financial statements. It is shown that, if used in the context of an exit price based system, Chambers� CoCoA, many of these distortions are removed. The MCS also complements the information provided by CoCoA as originally formulated.

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Båvall, Tobias, and Viktor Forsström. "Amorteringskravets initiala effekter på bostadsmarknaden." Thesis, Linköpings universitet, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-141200.

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I juni 2016 införde Finansinspektionen, i samtycke med regeringen, ett amorteringskrav för nya bolån med avsikten att minska de svenska hushållens skuldsättning. Syftet med uppsatsen är att analysera den effekt amorteringskravet har haft på bostadspriser inom den svenska marknaden för bostadsrätter. Detta har genomförts med en ekonometrisk modell, samt med stöd av nationalekonomisk teori och tidigare forskning. Studien har fokuserat på förändringen i bostadspriser för bostadsrätter i Sveriges tre största kommuner, Stockholm, Göteborg och Malmö. Resultatet visar på en statistiskt och ekonomiskt signifikant negativ effekt av amorteringskravet i Stockholms kommun medan resultatet för de två övriga kommunerna inte går att statistiskt säkerställa. Vidare visar uppsatsen att de faktorer som bestämmer bostadspriser går i en riktning som påverkar priserna positivt och begränsar amorteringskravets effekt på bostadspriser.
On June 1, 2016, the Swedish Financial Supervisory (Finansinspektionen), in agreement with the Swedish government, imposed an amortization requirement for new housing loans with the intention of reducing the households’ indebtedness. The purpose of this paper is to analyze the effect of the amortization requirement on housing prices in the Swedish housing market. This has been executed using an econometric model and with the support of economic theory and previous research. The study has focused on the change in housing prices in condominiums in Sweden’s three largest municipalities, Stockholm, Göteborg and Malmö. The result shows a statistically and economically significant negative effect of the amortization requirement in the municipality of Stockholm, while results for the other two municipalities fail to show statistical significance. Furthermore, this paper shows that factors determining housing prices have developed in a way that positively affects housing prices and limits the effect that the amortization requirement have on housing prices.

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Gonçalves, Matheus Saccardo [UNESP]. "Análise do método de Gauss como substituto dos principais sistemas de amortização no estudo da ocorrência de anatocismo." Universidade Estadual Paulista (UNESP), 2010. http://hdl.handle.net/11449/92997.

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A evolução econômica brasileira, impulsionada pelo aumento da oferta de crédito no varejo, tem trazido algumas divergências entre o agente concessor e o tomador de empréstimos. Observa-se, atualmente, um movimento engajado por mutuários de financiamentos imobiliários, que questionaram, entre outras coisas, a cobrança de juros sob juros ou anatocismo, quando dos questionamentos legais sobre a liquidação de empréstimos por meio de parcelas periódicas. No julgamento da questão, alguns magistrados têm sentenciado a incorreção na utilização de métodos de amortização com evolução a juros compostos e sua substituição por sistemas de amortização, com evolução a juros simples, notadamente o método de Gauss. A partir destas constatações, o objetivo geral da presente contribuição acadêmica é avaliar o método linear ponderado, conhecido por método de Gauss, como sistema de amortização de dívidas, sua viabilidade econômica e seus impactos ao mercado financeiro, constituindo este documento instrumento de consulta para a sociedade. para tanto, utiliza-se o gênero de pesquisa metodológica, quantitativa, não experimental, envolvendo a investigação de aspectos teóricos e aplicados, por simulação matemática, tratando de interesses locais. A insegurança jurídica instaurada pela falta de literatura específica à questão, fomentando decisões divergentes pelos magistrados, justifica o estudo, que busca uma contribuição original. O esforço acadêmico resultou em um instrumento que possibilite esclarecimentos dos principais questionamentos observados e discute a adoção de modelos a juros simples na economia brasileira
The evalution of the Brazilian Economy, powered by the increased ofter of retail credit has brought some divergence betweeen lenders and borrowers. Nowadays, a movement of real state loan barrowers is oberseved, where the legally question, among other things, the practice of charging interest on interest, or anatocism, concerning loan liquidations by means of periodic payments. When judging the matter, magistrates have sentenced the substitution of the amortization method of compound interest for systems where amortization happens by simple interest evolution, namely the Gauss Method. Thus, the main objective of this academic work is to assess the weighed linear method, known as Gauss Method, as debt amortization system, its economic viability and impacts on the financial market, providing an instrument of research for society. Therefore, the methodological research was quantitative, non-experimental, involving the investigation of theoretical and applied aspects, by mathematical simulation, dealing with local interests. The legal uncertainty installed by the lack of specific literature concerning the matter simulates diverging decisions by magistrates, thus justifying this study, which for an original contribution. The academic effort resulted in an instrument that aims to clarify the main observed questionings and discusses the adoption of simple interest systems in the Brazilian economy

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Eskilsson, Marika. "Is it profitable to amortize?" Thesis, KTH, Fastigheter och byggande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-152597.

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Nearly all individuals who purchase a property will have to get a mortgage, which raises the issue of repayment of the loan. Is it more profitable to get out of debt or can we make the money grow faster through alternative investments? The purpose of this paper is to examine whether there are incentives for individual households to refrain from amortize. In general, one can identify three reasons to amortize; the first is a general need to save, the second reason is to save specifically for retirement and the third reason is the household's assessment of the probability of large negative shocks, such as a a decline of the real estate market. But the question is whether the principal is what is the most profitable for households? Based on actual interest rates and yields for the last 30 years and empirical research, this paper will analyze whether it is more advantageous for households to save by investing in financial assets such as mutual funds than by amortizing. Acknowledgement: This bachelor thesis is the final part for me at the bachelor program Real Estate and Finance at The Royal Institute of Technology and has been implemented in the spring of 2014. I would like to express my gratitude to everyone who has contributed information to this paper.
Näst intill samtliga personer som köper en fastighet kommer att behöva ta ett lån för att ha råd med köpet, vilket väcker frågan om återbetalning på lånet. Är det mest lönsamt att bli skuldfri eller kan pengarna växa snabbare genom alternativinvesteringar? Målsättningen med denna uppsats är att undersöka om det föreligger incitament för enskilda hushåll att avstå från att amortera. I stort kan man identifiera tre skäl till att amortera; det första är ett generellt behov av att spara, det andra skälet är att spara specifikt till pensionen och det tredje skälet är hushållens bedömning om sannolikheten för stora negativa chocker, exempelvis ett stort fall i bostadspriserna. Men frågan är om amortering är vad som är mest lönsamt för hushållen? Baserat på faktiska räntor och avkastningar under de senaste 30 åren samt empirisk forskning kommer denna uppsats att analysera frågan om det är mer förmånligt för hushåll att spara genom att investera i finansiella tillgångar såsom aktie- och räntefonder än genom att amortera. Förord: Denna kandidatuppsats utgör det avslutande momentet för mig på kandidatprogrammet Fastighet och Finans vid Kungliga Tekniska högskolan och har genomförts under våren 2014. Jag vill rikta ett stort tack till alla som har bidragit till information till denna uppsats.

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Louder, Talin. "Establishing a Kinetic Assessment of Reactive Strength." DigitalCommons@USU, 2017. https://digitalcommons.usu.edu/etd/6004.

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The reactive strength index (RSI) is the current “gold standard” assessment of reactive strength. Traditional measures of reactive strength, including the RSI, are not strength-based and are founded using untested theoretical assumptions. The purpose of this study was to develop two versions of a kinetic-based paradigm of reactive strength (New and AdjNew) and compare them against the Coefficient of Reactivity (CoR) and the RSI. Twenty one NCAA Division I basketball players and 59 young adults from the general population performed two reactive strength protocols: Progressive drop jumping and repetitive countermovement jumping. For every jump, the CoR, RSI, New, and AdjNew were computed. Measure agreeability was assessed using the Bland-Altman approach and linear regressions. Analyses of variance (ANOVA) assessed the effect of sport participation, age, and sex on the four measures of reactive strength. Lastly, effects of self-reported physical activity levels were assessed using stepwise linear regressions. The strongest association was observed between AdjNew and the RSI (R2= 0.636). All NCAA > young adults). The RSI, New, and AdjNew were sensitive to effects of sex and sport participation in repetitive countermovement jumping (males > females; NCAA > young adults). There are theoretical issues with the computation and implementation of the CoR and RSI. For example, the CoR and RSI are non-strength based measures that attempt to measure a strength construct. Further, the CoR, RSI, and New make the theoretical assumption that no biological variability exists in human movement. The AdjNew paradigm addresses and solves the theoretical issues with the CoR, RSI, and New. Therefore it may be argued that the AdjNew paradigm improves the theoretical validity of reactive strength assessment and is preferred over the RSI. The AdjNew is kinetic based, comprised of only measured component variables, and is not founded in assumptions of theory. This dissertation provides objective theoretical evidence to suggest that the AdjNew paradigm is an improvement over the RSI as a model of reactive strength.

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Santos, Paulo Cesar Feracioli dos. "O ensino da matemática financeira no contexto do Instituto Federal de Educação, Ciência e Tecnologia do Triângulo Mineiro - Campus Paracatu." Universidade Federal de Goiás, 2013. http://repositorio.bc.ufg.br/tede/handle/tede/3125.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
In this course conclusion work are presents the results of a survey conducted the IFTM - Campus Paracatu, where the students of technical courses integrated into the secondary education in the areas of informatics, electronics and trade and their responsible were invited to answer some questions in relation to nancial mathematics. Given the de ciencies presented by them are addressed themes that led to important applications in commercial and banking routines, using a language accessible to that guided the construction of mathematical procedures appropriate to each situation, and how support is suggested to use simple and scienti c calculators spreadsheet.
Neste Trabalho de Conclusão de Curso são apresentados os resultados de uma pesquisa realizada no IFTM - Campus Paracatu, onde os estudantes dos cursos técnicos integrados ao ensino médio nas áreas de informática, eletrônica e comércio e os seus respectivos responsáveis foram convidados a responder algumas perguntas em rela- ção à matemática nanceira. Diante das di culdades apresentadas pelos mesmos, são abordados temas que conduziram a importantes aplicações nas rotinas comerciais e bancárias, utilizando para isso uma linguagem acessível pautada na construção dos procedimentos matemáticos adequados a cada situação, e como suporte é sugerido o uso de simples calculadoras cientí cas e de planilhas eletrônicas.

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20

Скорба, О. А. "Методологічні аспекти обліку і аудиту амортизації основних засобів підприємства." Master's thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/49736.

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Сучасні напрями розвитку економіки України потребують від керівників підприємств поглибленого аналізу своєї фінансово-економічної діяльності, пошуку внутрішніх фінансових резервів, знань сучасної законодавчої бази та економічних процесів.

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Trpáková, Olga. "Ocenění obchodního podniku DUPI." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-4109.

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The aim of the diploma paper is to find out the objectified value of the DUPI company (to the date of the valuation). I tried to specify the future of the company by the means of financial analysis, strategic analysis, analysis and realistic prognoze of generators leading into complex financial plan. The presumption of limited lifetime supported the choice of amortization value as the main value method. After preliminary estimation of maximum presence period on the market and generating of net incomes it was possible to estimate the liquidation of the company in 2009 when amortization and objectified values represents 13, 370, 000 CZK. The content and resumes will only be used for internal use of the company and the present owners to realize the final steps.

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22

Chandrasekhar, Santosh. "CONSTRUCTION OF EFFICIENT AUTHENTICATION SCHEMES USING TRAPDOOR HASH FUNCTIONS." UKnowledge, 2011. http://uknowledge.uky.edu/gradschool_diss/162.

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In large-scale distributed systems, where adversarial attacks can have widespread impact, authentication provides protection from threats involving impersonation of entities and tampering of data. Practical solutions to authentication problems in distributed systems must meet specific constraints of the target system, and provide a reasonable balance between security and cost. The goal of this dissertation is to address the problem of building practical and efficient authentication mechanisms to secure distributed applications. This dissertation presents techniques to construct efficient digital signature schemes using trapdoor hash functions for various distributed applications. Trapdoor hash functions are collision-resistant hash functions associated with a secret trapdoor key that allows the key-holder to find collisions between hashes of different messages. The main contributions of this dissertation are as follows: 1. A common problem with conventional trapdoor hash functions is that revealing a collision producing message pair allows an entity to compute additional collisions without knowledge of the trapdoor key. To overcome this problem, we design an efficient trapdoor hash function that prevents all entities except the trapdoor key-holder from computing collisions regardless of whether collision producing message pairs are revealed by the key-holder. 2. We design a technique to construct efficient proxy signatures using trapdoor hash functions to authenticate and authorize agents acting on behalf of users in agent-based computing systems. Our technique provides agent authentication, assurance of agreement between delegator and agent, security without relying on secure communication channels and control over an agent’s capabilities. 3. We develop a trapdoor hash-based signature amortization technique for authenticating real-time, delay-sensitive streams. Our technique provides independent verifiability of blocks comprising a stream, minimizes sender-side and receiver-side delays, minimizes communication overhead, and avoids transmission of redundant information. 4. We demonstrate the practical efficacy of our trapdoor hash-based techniques for signature amortization and proxy signature construction by presenting discrete log-based instantiations of the generic techniques that are efficient to compute, and produce short signatures. Our detailed performance analyses demonstrate that the proposed schemes outperform existing schemes in computation cost and signature size. We also present proofs for security of the proposed discrete-log based instantiations against forgery attacks under the discrete-log assumption.

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Шкодкіна, Юлія Михайлівна, Юлия Михайловна Шкодкина, Yuliia Mykhailivna Shkodkina, and В. О. Кривозуб. "Податковий кодекс на шляху подолання розбіжностей у бухгалтерському та податковому обліку основних засобів." Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/12489.

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Карпенко, Інна Володимирівна, Инна Владимировна Карпенко, Inna Volodymyrivna Karpenko, and О. С. Буланда. "Амортизація основних засобів у контексті податкового кодексу України." Thesis, Видавництво СумДУ, 2012. http://essuir.sumdu.edu.ua/handle/123456789/27997.

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Обґрунтована амортизаційна політика підприємств є чи не найважливішою умовою ефективного оновлення та модернізації фізично й морально зношених засобів праці. На превеликий жаль, через недосконалий механізм нарахування амортизації, який застосовувався в Україні протягом липня 1997-го — березня 2010 р проблеми формування джерела коштів для своєчасного оновлення довгострокових активів не лише не були розв'язані, а й істотно загострилися. Втім, на данному етапі нарахування податкової амортизації кардинально зміниться. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/27997

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Левченко, А. А. "Ефективність використання основних фондів на підприємстві." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70959.

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Мета роботи – проведення аналізу основних виробничих фондів на підприємстві Об'єкт дослідження – ТОВ “Сумінвестбуд”. Метод дослідження – аналіз, порівняння, табличний метод представлення даних і матеріалу. У першому розділі роботи досліджено теоретичні основи економічного аналізу,аналізуються сутність основних фондів, їх види та класифікація. У другому розділі роботи «Оцінка та аналіз основних фондів» розглянуто показники використання основних фондів, шляхи поліпшення їх використання . У третьому розділі роботи «Ефективність використання основних фондів" ТОВ “Сумінвестбуд” розглядаються особливості аналізу використання основних фондів на конкретному підприємстві, робляться відповідні висновки.

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Корбут, А. Б. "Облік та контроль операцій з основними засобами (на прикладі виробничого підрозділу «Дирекція залізничних перевезень з організації взаємодії портів та припортових станцій» регіональної філії Одеська залізниця)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Korbut.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти обліку операцій з основними засобами, їх економічна сутність та класифікація, синтетичний та аналітичний облік таких операцій, а також проблемні питання операцій з основними засобами. Проаналізовано особливості обліку та контролю операцій з основними засобами на виробничому підрозділі «Дирекція залізничних перевезень з організації взаємодії портів та припортових станцій» регіональної філії Одеська залізниця, здійснений аналіз фінансово-господарської діяльності підприємства. Запропоновано розробити та впровадити в діяльність графік документообігу, складання та затвердження власної облікової політики на базі загальної галузевої, переглянути методи нарахування амортизації, для деяких груп основних засобів застосовувати виробничий метод, ввести до штатного розкладу посаду внутрішнього контролера, в ході проведення інвентаризації більш детально зупинятись на критеріях визнання активів.
Thesis consists of three chapters. Object of study is processes of accounting and control of transactions with fixed assets (on example of «Directorate Railway Transportation for the organization interaction between ports and port stations» of the regional branch of Odessa Railway)». Thesis deals with theoretical aspects of of accounting for transactions with fixed assets, their economic essence and classification, synthetic and analytical accounting of such transactions, as well as problematic issues of transactions with fixed assets. Author analysis features of accounting and control of transactions with fixed assets (on example of «Directorate Railway Transportation for the organization interaction between ports and port stations» of the regional branch of Odessa Railway)».

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Båvner, Emilie, Emelie Melin, and Michael Sund. "Goodwill - att vara eller icke vara : En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-9727.

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Sammanfattning

Titel: Goodwill – att vara eller icke vara: En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag.

Seminarium: 2010-06-03

Institution: Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling

Kurs: Kandidatuppsats i företagsekonomi, 15hp

Författare: Emilie Båvner, Emelie Melin, Michael Sundh

Handledare: Ulla Pettersson

Examinator: Cecilia Lindh

Nyckelord: Goodwill, granskning, revisor, värdering, avskrivning

Problemformulering: Hur värderas de framtida fördelar som goodwillen innebär och varför? Hur granskar revisorer den värderingen?

Upplever revisorer några problem med goodwill vid granskningstillfället, varför eller varför inte?

Vad har revisorer för syn på goodwill som en tillgång och varför?

Syfte: Uppsatsens syfte är att skapa en ökad förståelse för begreppet och revisorers syn på arbetet med goodwillposten. Syftet är även att beskriva vad begreppet innebär och vad revisorsprofessionen har för syn på goodwill. Vidare undersöks hur de intervjuade revisorerna går till väga vid en värdering av goodwill vid granskningstillfället samt om granskningen upplevs som problematisk.

Metod: I uppsatsen tillämpas en kvalitativ metod för att få en djupare förståelse kring hur revisorer ser på goodwill. De primärdata som ligger till grund för uppsatsens empiriska del utgörs av tre personliga intervjuer. Intervjufrågorna är öppet formulerade för att återspegla revisorernas egna tankar.

Slutsats: Bland de intervjuade revisorerna råder skilda meningar angående om något problem upplevs med goodwill. Ett problem grundar sig på att det är svårt att bedöma den framtida nytta som goodwill innebär. Kassaflödesmodeller används för att värdera ett företag som eventuellt ska förvärvas. Det värdet används sedan i förvärvsanalysen som i sin tur frambringar ett goodwillvärde. De intervjuade revisorerna har svårt att se goodwill som något annat än en tillgång, då ett företag varit villigt att betala ett överpris vid förvärvet.

Abstract

Title: Goodwill – to be or not to be: A study on auditor's view of goodwill and the examination of it in unlisted companies.

Seminar date: 2010-06-03

Institution: Mälardalens Högskola, School of Sustainable Development of Society and Technology

Course: Bachelor thesis in business administration, 15 credits

Authors: Emilie Båvner, Emelie Melin, Michael Sundh

Advisor: Ulla Pettersson

Examiner: Cecilia Lindh

Keywords: Goodwill, revision, auditor, valuation, amortization

The main issue: How are the future benefits of goodwill valued and why? How do auditors revise that valuation?

Do auditors experience any problems with goodwill at the audit, why or why not?

What are auditors’ opinions of goodwill as an asset and why?

Purpose: The purpose is to create a better understanding of the concept of goodwill and auditors opinion about working with goodwill. The purpose is also to describe what the concept means and which opinions the interviewed auditors have of goodwill. The thesis examines furthermore how auditors approach a valuation of goodwill at the audit and if the revision is perceived as problematic.

Method: In the thesis we have used a qualitative method in order to get a deeper understanding about auditors’ opinion of goodwill. The primary data, which forms the basis for the empirical part of the thesis, consists of three personal interviews. The questions in the interviews are openly formulated to reflect the auditors’ own thoughts.

Conclusion: There are different opinions among the interviewed auditors about having any problems experienced with goodwill. One problem is based on the difficulty of estimating the future benefits that goodwill means. Cash flow models are used to determine the value of a company that might be acquired. This value is then applied in the acquisition analysis that brings forth goodwill. The interviewed auditors think it is difficult to see goodwill as anything but an asset, since a buying company have actually been willing to pay an overprice by the acquisition.

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Sahin, Evrim. "Evaluation Of The Financial Instruments Within The Conservation Activities." Master's thesis, METU, 2006. http://etd.lib.metu.edu.tr/upload/12607862/index.pdf.

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In Turkey, the immovable cultural properties are conserved by being listed either as single units or as conservation zones in accordance with relative laws and regulations. This legal registration restricts the development rights of these immovable estates. While the owner of the immovable looses the development and the productive rights over his estate, he is also undertaken the maintenance, repair and restoration responsibilities of the building. The purpose of this study is to analyze the achievements and the deficiencies of the financial aids supplied for maintenance, repair and restoration of cultural properties in Turkey, to survey possible contributions of new financial instruments which have been came into force with the last legal arrangements and to make policies for strengthening the present instruments while new financial instruments are also proposed.

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29

Nilsson, Bertil. "Bankers kreditgivning avseende privatpersoners fastighetsköp - effekter av striktare amorteringskrav." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-36517.

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Background: In recent years, the rise in prices of real estate and condominiums has been extraordinary. At the same time, household debt levels have increased worryingly. A high level of indebtedness in households makes them more vulnerable to fluctuations in the market and can affect their entire private economy. When the upswing is too strong there is an obvious risk of a residential bubble arising. Problem: If the bubble bursts and a fall in prices on real estate and condominiums occur, the entire real economy is affected negatively. A financial crisis particularly affects one of the most important players in the market, the banks. To avoid falling into this situation, stricter amortization rules have been introduced on mortgages. Issue: How does the introduction of stricter amortization rules affect banks' credit for the acquisition of private housing? Purpose: To describe and analyze the effects of the introduction of stricter amortization rules from banks on acquisition of private housing and to find out the acceptance of this product change. Method: To get an answer to the essay's question, a qualitative method with an abductive approach has been used. The same questionnaires have been used for respondents to get a uniform structure both at the interview before the introduction of stricter amortization rules and after. Empirical evidence has been compared with theory and previous research. Then the answers have been interpreted and placed in their correct context. Conclusion: The respondents of the participating banks agree that the introduction of stricter amortization rules did not affect the credit process, as their respective banks demanded payment ability similar to the new rules already before. Acceptance for higher amortization is growing and without this change, housing prices would have been even stronger. Additional time needs to go before evaluation can be made by the effect of stricter amortization rules they claim.

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Costa, Rivelino Duarte. "Uma abordagem da matemÃtica financeira no ensino mÃdio para explicitar as metodologias do fundo de financiamento estudantil-FIES." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12649.

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nÃo hÃ
Este trabalho objetiva propor uma metodologia de aprendizagem dos cÃlculos presentes nas tabelas do Financiamento Estudantil (FIES), tendo como base a matemÃtica financeira, ministrada no ensino mÃdio. O trabalho se divide em seis partes: introduÃÃo, capitalizaÃÃo simples e composta, valor presente e valor futuro, amortizaÃÃo de emprÃstimos, tabelas do FIES e consideraÃÃes finais. Como preÃmbulo, incluÃmos o histÃrico do financiamento e a capitalizaÃÃo simples e composta. A proposta sugere ainda a compreensÃo dos conteÃdos da matemÃtica de forma interligada, tais como: juros simples com funÃÃo afim e progressÃo aritmÃtica, juros compostos com funÃÃo exponencial e progressÃo geomÃtrica, sem esquecer-se do valor presente e valor futuro, que representa o valor de certo capital em um determinado perÃodo. Desta forma, pretende-se atingir a compreensÃo das variaÃÃes do valor do dinheiro no decorrer do perÃodo de tempo e amortizaÃÃo de emprÃstimos, fatos estes que trarÃo o entendimento do tipo de sistema utilizado em seu financiamento, se Sistema de AmortizaÃÃo Constante ou Sistema de AmortizaÃÃo FrancÃs (PRICE).
This work aims to propose a methodology for learning present in the calculations of Financial Aid (FIES) tables, based on financial mathematics taught in high school. The work is divided into six parts: introduction, simple capitalization and composed, present value and future value, amortization of loans, the FIES tables and closing remarks. As a preamble, we have included the history of finance and the simple and compound capitalization. The proposal also suggests an understanding of the mathematical content of interconnected way, such as: simple interest with affine arithmetic progression and function, compound interest and exponential function with geometric progression, without forgetting the present and future value amount, representing the value right of capital in a given period. Thus, it is intended to achieve an understanding of the variations in the value of money during the time period and repayment of loans, facts that will bring the understanding of the type of system used in financing if Amortization System Constant Amortization System or French (PRICE).

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OLIVEIRA, Marcus Vinicius Silva de. "Matem?tica Financeira e cidadania: uma proposta de trabalho sobre capitaliza??o e amortiza??o no ensino m?dio com o uso do Excel." Universidade Federal Rural do Rio de Janeiro, 2013. https://tede.ufrrj.br/jspui/handle/jspui/2315.

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Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-05-17T18:14:26Z No. of bitstreams: 1 2013 - Marcus Vinicius Silva de Oliveira.pdf: 4662898 bytes, checksum: aa288711b207b66ed5c2b8d76c26db6f (MD5)
Made available in DSpace on 2018-05-17T18:14:26Z (GMT). No. of bitstreams: 1 2013 - Marcus Vinicius Silva de Oliveira.pdf: 4662898 bytes, checksum: aa288711b207b66ed5c2b8d76c26db6f (MD5) Previous issue date: 2013-09-30
CAPES
This paper seeks to highlight the importance of teaching financial mathematics, capitalization and amortization in high school. For this we admitted him to educators who advocate the idea of using mathematics as a provider of citizenship and legal aspects that discourse on Financial Mathematics and its importance for the development of citizenship. We also conduct a survey of mathematics teachers of Basic Education, a qualitative, in order to investigate how and to which topic is the teaching that content. Finally, we propose a class on capitalization and amortization, with the use of technological resources for high school.
Esse trabalho procura destacar a import?ncia do ensino de Matem?tica Financeira, capitaliza??o e amortiza??o no Ensino M?dio. Para isso nos amparamos em educadores que defendem a id?ia do uso da matem?tica como provedora da cidadania e em aspectos legais que discorrem sobre a Matem?tica Financeira e sua import?ncia para o desenvolvimento da cidadania. Realizamos tamb?m uma pesquisa junto a professores de matem?tica da Educa??o B?sica, de cunho qualitativo, a fim de investigar como e at? qual t?pico ocorre o ensino desse conte?do. Por fim, propomos uma aula sobre Capitaliza??o e Amortiza??o, com uso de recursos tecnol?gicos, para o Ensino M?dio.

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Rodrigues, Filipe Martim Abreu. "Imparidades v.s. amortização do Goodwill : estudo de caso Air Liquide." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21050.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O goodwill é um tema que tem gerado bastante discussão na literatura. Enquanto que alguns autores defendem o atual método da imparidade, outros acham que este método não fornece informação relevante para os utilizadores das demostrações financeiras. Neste sentido, a UE emitiu a Diretiva 2013/34/UE que recomenda às empresas que adotem o método da amortização no que respeita à contabilização subsequente do goodwill. A Air Liquide aplica o método da imparidade no cálculo do seu goodwill. Este estudo tem como o objetivo estudar o impacto da alteração do método de contabilização do goodwill, para o método da amortização, nas demonstrações financeiras com base em dois cenários. O primeiro cenário consiste em atribuir uma vida útil de 10 anos a todo o goodwill, enquanto que no segundo cenário, o goodwill do segmento de negócio Gás tem uma vida útil de 40 anos e o restante goodwill uma vida de 20 anos. Uma vez que a empresa possui uma elevada percentagem do ativo representado por goodwill, a aplicação do método da amortização levou a uma redução materialmente relevante do ativo da empresa (-58,82% no cenário I e -20,66% no cenário II), devido à redução do valor do goodwill da empresa. A aplicação do método da amortização levou ainda a um aumento dos gastos de amortização o que gerou um impacto negativo nas demostrações financeiras da empresa. Os rácios financeiros e de rendibilidade foram afetados de forma negativa. No entanto, os rácios de Rendibilidade do Capital Próprio e ROA tiveram uma variação positiva.
Goodwill is a topic that has generated o lot of discussion in the literature. While some authors defend the current method of impairment, other believe that this method also lead to an increase in does not provide useful information for the users of financial statements. That said, the EU issued the Directive 213/14/EU which recommends companies to adopt the amortization method when doing the subsequent accounting for goodwill. Air Liquide applies the impairment method when accounting for goodwill. This study aims to analyze the impact of changing the method of accounting for goodwill, to the amortization method, on the financial statements based on two scenarios. On the first scenario all goodwill has a useful life of 10 years, while on the second scenario, all goodwill allocated to the business segment Gas has a useful life of 40 years and the remaining goodwill a useful life of 20 years. The company has a high asset percentage represented by goodwill and the application of the amortization method led to a material reduction in the company's asset (-58,82% on the scenario I and -20,66% on scenario II), due to the goodwill reduction. The application of the amortization method also led to an increase in the amortization expenses, which had a negative impact on the company's financial statements. The financial and profitability ratios were negatively affected. However, the Return of Equity and ROA ratios had a positive variation.
info:eu-repo/semantics/publishedVersion

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Бурлакова, Ірина Михайлівна, Ирина Михайловна Бурлакова, Iryna Mykhailivna Burlakova, and Т. С. Толок. "Амортизація як метод стимулювання економічного розвитку." Thesis, Сумський державний університет, 2017. http://essuir.sumdu.edu.ua/handle/123456789/64259.

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Амортизація – процес поступового перенесення вартості основних засобів на готову продукцію. Амортизаційні відрахування дозволяють підприємцям накопичувати кошти для модернізації, ремонту чи повної заміни основних фондів. Частина прибутку, яку фірма витрачає на дані відрахування не оподатковується, що позитивно впливає на ведення бізнесу.

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Káňová, Monika. "Zásada opatrnosti v účetnictví a v daních." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124950.

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The thesis is focuses on the principle of prudence. Describes in detail the tax and accounting point of view of its instruments. The first chapter is devoted to generally accepted accounting principles and their description. Other chapters have directly target specific tools. At the end of each chapter, which is devoted to the tools of the precautionary principle, are indicative examples.

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Nylén, Andreas, and Gustav Persson. "Avskrivningsmetod – ett icke-val? : En studie om svenska börsnoterade företags val av avskrivningsmetod." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131961.

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Bakgrund: IASB publicerade 2014 ett klargörande rörande vilka avskrivningsmetoder som tillåts. Det träder i kraft först 2016, men publiceringen gav upphov till en förnyad diskussion rörande de avskrivningsmetoder som är tillåtna enligt IFRS. I Sverige anses linjär avskrivningsmetod vara den mest tillämpade, men kunskapen om faktisk tillämpning är bristfällig. Syfte: Syftet med studien var att undersöka vilka avskrivningsmetoder svenska börsnoterade företag använder för deras materiella och immateriella anläggningstillgångar. Vi ville se om det fanns en dominerande avskrivningsmetod. Samt undersöka hur bransch, revisionsbyrå eller storlek samverkar med valet av respektive metod. Vi undersöker därefter hur några av företagen resonerade vid valet av avskrivningsmetod, och vad som enligt dem påverkade valet. Metod: Studien har i huvudsak induktivt angreppssätt och eklektiskt fokus. 183 svenska börsnoterade företag årsredovisningar studerades och en enkät skickades ut till de 40 företag som inte upplyste om sin avskrivningsmetod. Fyra intervjuer genomfördes med redovisningsansvariga från företag med olika avskrivningsmetoder. Företagen kategoriserades beroende på de avskrivningsmetoder som användes och valdes därefter slumpmässigt ut för deltagande i intervjun. Slutsats: För såväl materiella som immateriella anläggningstillgångar dominerade linjär avskrivningsmetod. Endast 5,1 procent och 3,0 procent tillämpade en annan avskrivningsmetod för materiella respektive immateriella anläggningstillgångar. Enligt kompletterande enkät tillämpade samtliga företag som inte redovisade avskrivningsmetod i årsredovisningen linjär avskrivning. Av intervjuerna framgick att enkelheten var den drivande faktorn till att linjär avskrivningsmetod användes. Intervjupersonerna menade också att de degressiva och produktionsberoende avskrivningsmetoderna ansågs mer komplicerade än den linjära då fler faktorer än tid påverkar avskrivningen.
Background: In 2014 IASB published a clarification regarding the acceptable methods of depreciation and amortization. Despite the fact that these amendments will be in effect only in 2016, the publishing sparked a debate concerning the methods allowed according to IFRS. In Sweden the linear method is supposedly the most widely used, but data is limited regarding the actual usage of depreciation and amortization methods. Purpose: The purpose was to study which depreciation and amortization methods are applied by Swedish listed companies. We wanted to see if there is a dominant method and if industry, auditor or size affects the choice. The study also attempted to understand why companies choose a certain method of depreciation and amortization over others, and what factors that affected that choice. Methodology: The study has an mainly inductive approach and an eclectic focus. Annual reports from 183 Swedish listed companies as well as a questionnaire sent to 40 companies that chose not to disclose the method. Four interviews was conducted with the accounting officers from companies with different methods of depreciation and amortization. The companies were categorized according to the used method and thereafter randomly selected for participation. Conclusion: The linear method dominated both depreciation and amortization choices. Only 5.1 percent and 3.0 percent of the companies applied a different method for depreciation and amortization choices. 15 percent of the annual reports did not contain disclosures despite requirements. All of these unspecified choices turned out to be linear method according to the complimentary survey. In the interviews simplicity was stated as a driving force behind the choice. One of the respondents said that it was implicitly understood what method they used. The respondents also expressed that the diminishing balance method and the unit of production method are more complex than the linear method because of the increased number of factors affecting the depreciation and amortization.

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Ek, Henrik, and Sofia Fjelkestam. "Skärpta krav på amortering och effekterna på Stockholms bostadsmarknad." Thesis, KTH, Fastigheter och byggande, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-231809.

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Hushållens skulder har under det senaste decenniet ökat fortare än vad hushållens inkomster gjort vilket inneburit en stigande skuldkvot. En alltför hög skuldkvot innebär en stor risk för enskilda hushåll och banker men också för den makroekonomiska utvecklingen och den finansiella stabiliteten. Därför införde Finansinspektionen 1 mars 2018 ett skärpt amorteringskrav som innebär ett ökat krav på amortering vid nya bolån för hushåll med höga skuldkvoter.Syftet med detta arbete är att analysera det skärpta amorteringskravet och hur det kommer att påverka bostadsmarknaden i Stockholm. Detta har genomförts med intervjuer av representanter från olika sektorer på marknaden.De viktigaste frågorna som undersökts var vilka effekter av det skärpta amorteringskravet som kommer att vara tydligast, vilken demografi det kommer påverka och huruvida regleringen är en bra åtgärd. Det visar sig att amorteringskravet sannolikt kommer sänka skuldsättningen i landet, vilket är en önskad effekt från Finansinspektionens sida. Kritiker mot kravet menar att alternativa åtgärder är bättre med motiveringen att det går att nå samma effekt utan de negativa konsekvenser det skärpta amorteringskravet för med sig. De alternativa åtgärderna handlar om mer övergripande förändringar på bostadsmarknaden istället för en enskild reglering på bolånen. Det skärpta amorteringskravet verkar vara det bästa alternativet Finansinspektionen till förfogande för att stabilisera svensk ekonomi, men det finns andra åtgärder som hade varit ett bättre alternativ för att uppnå samma effekt.
In the last few decades there has been a faster increase in household debts than household income, which meant a rising debt ratio. An excessive debt ratio represents a high risk not only for individual households and banks, but also for macroeconomic developments and financial stability. Because of this Sweden implemented a tightened amortization requirement on housing loans for households with high debt ratios. The legislation was created by Finansinspektionen and implemented on March 1, 2018.The purpose of this work is to analyze the tightening of the amortization requirement and how it will affect the housing market in Stockholm. This has been done with interviews of representatives from different sectors on the market.The most important issues examined were which effects will be most prominent from the requirement, which demographics it will affect and whether the regulation is a good measure. It turns out that the amortization requirement is likely to lower debt in the country, which is the desired effect from Finansinspektionen. Critics against the legislation claims that alternative measures are better with the argument that the same effect can be achieved without the negative consequences of the increased amortization requirement. Alternative measures are more general changes in the housing market instead of a single legislation on mortgage loans. The new amortization requirement appears to be Finansinspektionens’ best available option to stabilize the Swedish debts. However, there are other measures that would have been better alternatives for achieving the same effect.

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Jícha, Jan. "Ocenění podniku Bresson a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16416.

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The aim of the diploma thesis is to find out (estimate) the value of the firm BRESSON a.s. to 1. 1. 2009. The first part talk about financial analysis, which appreciate financial health of the company. The second part of the thesis deal with the strategical analysis. It`s result is forecast of sales revenues of this company. The next part analyzes and predicts generators of value and financial plan. The final evaluation of enterprise is inducted in the last part of the thesis. For evaluation was used method of and orientation method of market comparison.

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Perník, Jakub. "Právo v pojišťovnictví a dopady nového Občanského zákoníku na pojistné produkty." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-116263.

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The thesis is mainly focused on the effects of the new Civil Code on insurance products and insurance industry as a whole. The emphasis is on change and impacts for insurance companies and their clients in liquidation of damages to property and damages to health from liability insurance of the vehicle and changes during interruption of insurance. One chapter is devoted to gender equality when calculating insurance premiums, which will take effect from 21.12.2012. This equality is based on the European Court of Justice and for the insurance market have a significant impact. At the end of the thesis,I summarize the basic legal standards in the insurance industry and their brief development.

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Hörnell, Fredrik, and Melina Hafelt. "Responsiveness of Swedish housing prices to the 2018 amortization requirement : An investigation using a structural Vector autoregressive model to estimate the impact of macro prudential regulation on the Swedish housing market." Thesis, Södertörns högskola, Nationalekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35533.

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This thesis analyzed and estimated the impact of the March 1, 2018 loan to income amortization requirement on residential real estate prices in Sweden. A four variables vector autoregressive model (VAR) was used to study the relationships between residential real estate prices, GDP, real mortgage rate and consumer price index over a time period from 2005 to 2017. First, a structural vector autoregressive (SVAR) model was used to test how a structural innovation in the error term for real mortgage rate affected residential real estate prices. Secondly, an unconditional forecast from our reduced VAR was produced to estimate post 2017 price growth of the Swedish housing market. The impulse response function results stand in contradiction to economic intuition i.e. the price puzzle problem. The unconditional forecast indicates that the housing market will enter a period with slower price growth post 2017, which are in line with previous research. This thesis vector autoregressive model can give meaningful results with regard to trend forecasts but with regard to precise statements as anticipating drastic price depreciation, it falls short. We recommend the use of reduced VAR forecasting with regard to the Swedish housing market.

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Niklasson, Beatrice, and Linnéa Nordin. "Effects of higher capital costs in local housing markets: Study in Täby, Upplands-Bro and Upplands Väsby municipality." Thesis, KTH, Fastigheter och byggande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-191231.

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This bachelor thesis aims to study the relationship between higher capital costs and the households' ability to repay their loans as well as how this affects the housing market. The work studies three areas in three different municipalities in the Stockholm region. The limitations for this report were that it primarily focused on areas that have relatively new housing developments where the interest rate was the sole alternating variable. Today, the interest rates for housing loans are very low which has resulted in that Swedish people has record breaking high leverages. Recently, a new amortization requirement was adopted. This will affect all households when they take new loans with an LTV of 50 percent. House prices in Sweden are at a historically high level, especially in the Stockholm region. Households’ expectations play a large impact on prices, and some experts believe that the market today is overvalued and that we are in a housing bubble, which, if it bursts, can bring negative impact on the housing market. Consequently, migration and housing demands has not previously been seen at these levels in Stockholm. In this paper, we intend to examine how rising interest rates will affect households with different leverage ratios in three different municipalities in the Stockholm county region. Utilizing data from sources such as InsightOne and Konsumentverket among others a spreadsheet was created comparing four different typical households that reflect the most common household composition within the selected municipalities. The disposable income, after all expenses for accommodation and necessities accounted for, will be examined. We will also analyze how these households would cope in a scenario where changing fundamentals give households higher housing costs and further how the selected municipalities, all of which have a relatively high rate of construction, would be affected by a sudden drop in prices on the market. A spreadsheet with data from Statistics Sweden was also set up to investigate the percentage of all households in Stockholm that have the same capital costs as a custom range of the selected mosaichouseholds’. Our results show that not all households could cope with increased housing costs such as higher interest rates among other factors. According to the calculated budget estimate for each typical household, it was concluded that some households would be unable to cover their monthly necessities. In a scenario where this would become reality, the households with a high leverage and a high interest rate would have a much smaller amount of money to live on each month. This would lead to a reduction in consumption and a decrease in demand for housing, which would result in a less secure position in the housing market and force households to reassess its choice of timing for this type of investment. Ultimately this could lead to vacancies in the municipalities we investigated that are located quite a bit outside the city center. Based on our results, we consider the hypothesis proven; due to half of the mosaic households in the study reflecting a deficit in their budget when the leverage and interest rates peaked at high levels. Based on the income statistics from SCB, we could also deduce that 49.8 percent of all households in the Stockholm region displayed a lower annual income than the investigated mosaic households. Consequently, these households would demonstrate a greater deficit in their budget if their housing costs rose.
Kandidatarbetet syftar till att studera hur högre kapitalkostnader påverkar hushållens betalningsförmåga och vilka effekter det kan få på bostadsmarknaden. I arbetet undersöks tre områden i tre olika kommuner i stockholmsregionen. I rapporten finns begränsningen att räntorna är den enda variabeln som ändras och att det i de områden som undersöks finns relativt nyproducerade bostäder. I dagsläget är räntenivåerna väldigt låga för bostadslån och det har medfört att svenskarna aldrig någonsin har varit så högt belånade. Nyligen har även ett nytt amorteringskrav antagits, vilket kommer att påverka alla hushåll som tar nya lån med en belåningsgrad över 50 procent. Bostadspriserna ligger idag på en historiskt hög nivå och speciellt hög är prisutvecklingen i Stockholmsregionen. Hushållens förväntningar har en stor inverkan på priserna och vissa experter menar att marknaden idag är övervärderad och att vi befinner oss i en bostadsbubbla som, om den spricker, kan innebära stora negativa konsekvenser för bostadsmarknaden. Samtidigt har inflyttningen och efterfrågan på bostäder aldrig varit så hög som nu inom Stockholms län. I denna uppsats avser vi att undersöka hur en stigande ränta kan påverka hushåll med olika belåningsgrader i tre olika kommuner inom Stockholms län. Med hjälp av data från bland annat InsightOne och Konsumentverket har en kalkyl för fyra olika typhushåll ställts upp som speglar den vanligaste hushållssammansättningen i de valda områdena. Här kommer sedan den disponibla inkomsten efter att alla utgifter för boende och nödvändigheter är betalade att undersökas. Vi kommer därefter att analysera hur dessa hushåll skulle klara sig i ett scenario där förändrade fundamentala faktorer ger hushållen högre boendekostnader och vidare hur de valda kommunerna, som alla har en relativt hög nybyggnadstakt, skulle komma att påverkas av ett plötsligt prisfall på marknaden. Dessutom har en kalkyl med data från SCB satts upp för att undersöka hur många procent av alla hushåll i Stockholms län som har samma årsinkomst som ett anpassat intervall av de valda mosaichushållen. Våra resultat visar att inte alla hushåll skulle klara av ökade boendekostnader, exempelvis som en följd av högre räntor. De skulle alltså gått med underskott varje månad enligt den budget vi ställt upp för varje mosaichushåll och som redovisar de viktigaste utgifterna ett hushåll med denna sammansättning har. I ett scenario där detta blir verklighet skulle alltså hushåll med en hög belåningsgrad och höga räntor få en betydligt mindre summa pengar att leva på varje månad efter att alla nödvändiga kostnader är betalde, vilket skulle leda till en minskad konsumtion och minskad efterfrågan på bostäder. Detta skulle i sin tur leda till ett osäkrare läge på bostadsmarknaden, vilket skulle få ytterligare hushåll att omvärdera sitt val av tidpunkt för denna typ av investering. I slutändan skulle detta kunna komma att leda till vakanser i de kommuner vi valt att undersöka och som ligger någon eller några mil utanför innerstaden med dess ständigt höga efterfrågan på bostäder. Utifrån våra resultat kan den uppställda hypotesen styrkas. Detta då hälften av de mosaichushåll vi utgick ifrån i undersökningen visade ett underskott i sin budget då ränta och belåningsgrad låg på en hög, om än inte orimlig, nivå. Utifrån inkomststatistiken från SCB kunde vi även utläsa att hela 49.8 procent av alla hushåll inom Stockholms län har en lägre årsinkomst än de undersökta mosaichushållen, vilket innebär att dessa hushåll skulle visa ett större underskott i sin budget om deras boendekostnader ökade.

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Burman, Simon, and Gabriel Demirel. "A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?" Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52822.

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Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. Therefore, a study to bring a comprehensive clarification of the accounting item is required where this study attempts to achieve this objective by studying the acquirers’ perceptions of goodwill. First was a thorough theoretical background established that compiles a wide collection of relevant literature on goodwill. Then were semi-structured interviews conducted with top managers of nine different parent companies who had recently made a corporate acquisition. Based on the most salient perceptions derived from the empirical data in relation to the comprehensive theoretical background, this study obtained the following findings. Goodwill can be understood through three central aspects: the underlying objective reality as an intangible asset, the PPA process and the subsequential measurement process. In relation to the two latter aspects could a fourth aspect of managers’ influence be derived. In an overarching integration, these four aspects could be synthesized into a final holistic model of the accounting item goodwill. This model iii ultimately represents a comprehensive understanding of the current accounting item goodwill in financial statements based on the perceptions of acquirers. The findings of this study can be used to bring clarity to the users of financial statements when interpreting goodwill and therefore potentially increase its perceived relevance. Foremost can this study’s holistic model be used as a guideline for future research to further elaborate on the understanding of goodwill and generate improvements to its current accounting design.

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Souza, Herbert José Cavalcanti de. "Matemática Financeira: uma aplicação direta no cotidiano." Universidade Federal da Paraíba, 2013. http://tede.biblioteca.ufpb.br:8080/handle/tede/7547.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
In this work we study the main topics about Mathematical Finance, seeking for immediate connection with our reality. We study some subjects discussed in High School in order to provide basic tools for decision making in our daily lives. We also studied an electronic tool that helps us to solve several problems that have extensive calculations.
Neste trabalho, estudamos os principais tópicos da Matemática Financeira, buscando sempre fazer ligação imediata com eventos de nossa realidade. Passamos por alguns assuntos não abordados no Ensino Médio com intuito de fornecer ferramentas básicas para a tomada de decisão em nosso cotidiano. Estudamos também uma ferramenta eletrônica que nos auxilia a resolver diversos problemas que possuem extensos cálculos.

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Allingmon, Dennis, and Julia Larsson. "Amorteringskraven och vinstskatt : Orsaker till inlåsning och minskad rörlighet påbostadsmarknaden." Thesis, KTH, Fastigheter och byggande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-258213.

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Vår uppsats syftar till att undersöka hur kapitalvinstbeskattningen på fastigheter och amorteringskraven på de lån som tas påverkar rörligheten på bostadsmarknaden idag. Vi kunde se att ämnet ofta är med i debatt men att det ändå inte utförts mycket studier i Sverige men det visade sig finnas studier som gjorts i USA. Vi har i vår studie på ett liknande sett valt att studera hur amorteringskravens införande påverkat bostadspriserna och hushållens utgifter genom att vi jämfört statistik, innan respektive efter dessa regleringars införande. Vi har valt att fokusera på enskilda fall då vi selektivt har valt ut 17 kommuner att undersöka. Detta kan beskrivas som en ”multiple case study” där vi vid varje enskilt fall gör en kvantitativ analys genom insamlad data. Det finns enligt teorin flertalet olika sorters inlåsningseffekter, exempelvis då hushåll aktivt väljer att undvika kostnader då deras nya boende kommer leda till högre månadskostnader efter flytt. Den data vi samlat in visar på att det i flertalet av de studerade kommunerna blir en betydande kostnad som uppkommer då individer väljer att flytta. Med tanke på den prisutveckling som skett på både bostadsrätter och villor över de senaste 20 åren borde respektive hushåll behöva låna mer pengar och därmed dra på sig högre kostnader även om de väljer att flytta till en mindre bostad. Teorin nämner ekonomiska inlåsningseffekter och inom dessa är vinstdriven inlåsning något som uppstår i samhällen som är liberala och globaliserade. Vår empiri visar på att de individer som bott en längre tid i en villa har fått en kraftig värdeökning på sina bostäder. Detta innebär att de behöver skatta mer, vilket är att se som en kostnad, vilket gör att de tjänar mindre när de säljer sina bostäder. Ökade skattekostnader leder enligt teorin till att benägenheten att flytta minskar. För varje 1000 USD, ca 10 000 kronor, som skattekostnader ökar minskar individens och hushållens benägenhet att flytta med 1 procent. Genomsnittet för de 17 studerade kommunerna ligger på ca 369 000 kronor vilket då borde innebära en minskning i benägenhet att flytta med 36,9 procent. Då tanken med amorteringskraven är att hushåll inte ska belåna sig lika högt som tidigare så kommer folk att bli mer restriktiva i sitt lånande vilket då gör att priserna kommer falla. Detta kommer innebära att de som köpt bostäderna då inte vill sälja eftersom de gör en förlust vilket i globalt och liberalt samhälle är ett vardagligt tänk. Därmed finns det inga bostäder som kan tänkas att säljas, flyttkedjornas rörlighet hämmas och inlåsningseffekter uppstår. Vår insamlade data visar på att det första amorteringskravet hade den efterfrågade effekten till viss del då priserna innan, under och kort efter just själva införandet av det första amorteringskravet minskade. Detta är dock mer påtagligt för bostadsrätter där det tydligt framgår att priserna per kvadratmeter sjönk medann K/T-talet för villor, trots att även kvadratmeterpriserna för dessa sjönk, låg kvar på mer stabila nivåer. Det tolkar vi som om att de skatteregler och amorteringskrav som finns idag leder till att folk inte vill flytta då de drar på sig stora kostnader vid en eventuell flytt. Både direkta, vinstskatten, men också retroaktiva i form av ökade månadskostnader.
This thesis analyzes the capital income taxes on real estate and the amortization of loans whether it will have an effect on the real estate market. The topic is up for debate but still not many studies have been made in Sweden. We found studies in the USA and have conducted our research in a similar way of studying the effects of the amortization requirements effect on the accommodation price and households costs. This is done by comparing statistics before and after the amortization requirements have been imposed. We decided to focus on specific cases and have chosen 17 different municipalities to look into. Our research can be described as a multiple case study where every individual case becomes a quantitative analysis though collected data. Different lock-in effects can be found and for example when a household chooses to avoid costs since a new house will lead in to higher monthly costs. The collected data shows that a majority of the municipalities will have significant increase in costs due to the development of both apartments and villas over the past 20 years. This results in higher loans and cost of moving, even when moving to a smaller accommodation. In the theory, we talk about economic lock-in effects due to a profit driven economy that arises in communities that are liberal and globalized. Our research show that people who have lived in their home for a long time have an accreted value. This accreted value leads to high taxes which can be seen as a cost that will make them earn less when trying to sell their home. Increased capital income taxes will lead to less tendency to move. For every 1000 USD a household pays in property taxes, the likelihood they will move decreases by 1 percent. The average capital gains taxation of the municipalities studied is 369 000 SEK, which implies the households are less likely to move by 36.9 percent. The idea of amortization requirements is that households should not take as big loans as they would have done before so that people will be more restrictive while taking loans that will lead to falling house prices. This would lead to people who already own their homes to not sell since they will lose money, which in a global and liberal community is a colloquial thought. The result of this is: no housing for sale and the moving chain stops, thus the lock-in effects is inevitable. Our collected data shows that the first amortization requirements had the requested effect on the price before, under and for a short period of time after the imposition decline. However the effect is more significant on dwellings where falling square-meter prices clearly appears while the K/T numbers for houses dropped but still remains stable. We infer the tax law and amortization requirements today will lead to less people moving since it will result in increased costs with a potential move. Both direct, capital income taxes but also retroactive monthly costs.

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Castanheiro, Antonio Claudio Lima. "A Lei 11.638/2007 e a Harmonização de Práticas Contábeis em Empresas Multinacionais: Um Estudo de Caso sobre a Vale." Universidade do Estado do Rio de Janeiro, 2009. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6231.

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O mundo transforma-se constantemente, assim como tudo o que nele está inserido. A evolução da economia possibilitou uma maior integração do mercado financeiro, tornando o ambiente de negócios único e global. É cada vez mais comum o ingresso de recursos estrangeiros nos mercados de capitais nacionais, bem como fusões e aquisições entre companhias de países distintos e com características próprias. Essas empresas, por sua vez, esforçam-se em adotar normas que atendam aos stakeholders, sem perder a obrigatoriedade de apresentar suas demonstrações contábeis em conformidade com as características do país em que estão sediadas. Com a unificação dos países da Europa em um único bloco econômico, vislumbrou-se a possibilidade de desenvolver normas que pudessem ser compreendidas e interpretadas pelos diversos usuários destas demonstrações contábeis, em qualquer lugar do globo. Assim criadas, as normas de IFRS International Financial Reporting Standards buscaram a redução de diferenças nas metodologias contábeis e na forma com que são divulgadas em cada país, permitindo a comparabilidade e evidenciação das informações ao mercado. O IFRS, atualmente, já é adotado por mais de 100 países no mundo. No Brasil, em 28 de dezembro de 2007, promulgou-se a Lei 11.638 eliminando barreiras regulatórias que impediam a inserção total das empresas brasileiras no processo de convergência contábil internacional e aproximando sua legislação referente às normas contábeis às do mundo globalizado. O objeto do presente estudo é apresentar as principais mudanças decorrentes dessa adoção e seus impactos na contabilidade das empresas brasileiras, tomando como exemplo a empresa Vale, multinacional brasileira com alto volume diário de negociações de suas ações em Bolsa de Valores, grande parte de investidores estrangeiros. Os assuntos controversos, definições e entendimentos que ainda serão deliberados até 2010, evidenciam que não houve tempo hábil para a discussão e preparação das empresas, do fisco, de profissionais do mundo empresarial e acadêmico, dos contadores e auditores, bem como dos órgãos reguladores. Apesar das aparentes dificuldades, o Brasil deu um grande salto na qualidade das informações prestadas e aproxima-se dos grandes investidores globais, capacitando-se para receber recursos que possibilitem o seu crescimento econômico e o seu papel no cenário mundial.
The world is in constant change, as well as all the thinks within. The evolution of economy has enabled a better integration of the business market, making the business environment single and global. It is more and more usual the income of foreign resources at the national capital markets as well as the fusion and acquisitions between companies from different countries and with its own characteristics. These companies, by their own initiative, try to adopt rules to attend their stakeholders demands, without missing the demands to present the financial statements in accordance with the demands of the countries where they are based. With the unification the European countries in a single economical organization, was identified the possibility to develop rules which could be interpreted and understood by all the countries of the financial statements anywhere in the globe. As a consequence, the IFRS International Financial Reporting Standards where created aiming the reduction of the differences of among the methodologies and the way the financial statements are issued on every country, allowing the comparability and evidence of the information among the markets. The IFRS is adopted on more of 100 countries of the world. On the 28th of December, 2008, Brazil has published the Law 11.638 eliminating the regulation barriers stopping brazilian companies to participate on the International process of account convergence and adapting the countrys legislation and rules to the account globalized world. The objective of the present study is to present the main changes resulting from the adoption of the IRFS and the impacts on Brazilian companies account, having the mining company Vale as an example. Vale is a Brazilian multinational company with high value of negotiation on stock marketing, in majority by foreigners funds. Besides the controversy generated, the definitions and agreements predicted for 2010, are an evidence of the lack of time for discussion and preparation of companies, government treasury department, general professionals, accountant and auditors as well as regulating agencies. Apart from all the difficulties, Brazil has given a large step to increase the quality of the financial information published and is closer to the large global enterprises, facilitating the income of resources to enable the internal economic growth and it world scenario relevance.

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45

Rašková, Tereza. "Možné způsoby financování pořízení dlouhodobého majetku v rámci stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240386.

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Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.

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46

Skoglöv, Suzanne, and Anna Edlund. "Nya avskrivningsregler i IFRS - ger komponentavskrivning en mer rättvisande bild av periodisering av kostnader?" Thesis, University of Gävle, Department of Business Administration and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-71.

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Syfte: Huvudsyftet med denna uppsats är att utröna om komponentavskrivning ger en mer rättvisande bild av periodisering av kostnader.

För att uppfylla huvudsyftet har vi fyra delsyften, det första är att redogöra för vad regelverket och experterna anser om ämnet. Det andra är att undersöka om komponentavskrivning uppfyller de kvalitativa kriterierna genom en bättre kvalitet på redovisningen. Det tredje är att illustrera de för- och nackdelar som finns i och med komponentavskrivning. Det fjärde vill belysa hur det kommer sig att vissa företag väljer att tillämpa anskaffningsvärdemetoden med avskrivningar, komponentavskrivning, medan andra väljer att redovisa till verkligt värde.

Object: The main purpose with this thesis is to determine whether component depreciation gives a more true and fair view of amortization of costs.

To fulfil the main purpose we have four sub purposes, where the first is to state views from the accounting rules and the expertise regarding this topic. The second sub purpose is to investigate if component depreciation meets the qualitative criteria as a better quality in accounting. The third sub purpose is to illustrate the advantages and disadvantages with component depreciation. The fourth sub purpose will show how certain companies chose to use historic cost depreciation, component depreciation, while other chose to prepare their accounts according to the fair value method

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47

Mabrouk, Nizar, and Soumia Mehnaoui. "Amorteringskravet : Dess påverkan på bostadspriser och hushållens skuldsättning." Thesis, KTH, Fastigheter och byggande, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-239742.

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Amorteringskravet infördes den första juni 2016 som en åtgärd för att dämpa den oavbrutet ökande skuldsättningen i Sveriges hushåll. Hushållens höga skuldsättning har varit mycket omtalad de senaste åren och lett till diskussioner om huruvida den innebär risk för den makroekonomiska och finansiella stabiliteten. Banker, myndigheter och högskolor verksamma inom bostadsmarknaden har varit både positiva och skeptiska till amorteringskravet som åtgärd för att minska hushållens skuldsättning och menar att konsekvenserna på bostadsmarknaden kan vara både positiva och negativa. Med denna bakgrund är syftet med uppsatsen att studera om och hur amorteringskravet hittills har påverkat bostadspriserna och skuldsättningen för bolån, samt om regleringen har varit den ultimata åtgärden för att uppnå en sundare ekonomi. För att uppnå uppsatsens syfte, har en kvalitativ metod, som innefattat intervjuer och litteraturstudie, samt en kvantitativ studie, som baserats på statistik, valts. Genom intervjuer med aktörer verksamma inom bostadsmarknaden samt statistiska tester, har en slutsats dragits om att amorteringskravet har haft effekt på bostadsmarknaden. Bostadspriserna har fortsatt att öka men i en lägre takt i jämförelse med tidigare år, även skuldsättningens ökningstakt har sjunkit. Amorteringskravet anses endast vara en pedagogisk åtgärd för att införa amorteringsbeteendet hos hushållen snarare än en skuldnedsättande åtgärd.
The first of June 2016, an amortization requirement was introduced as a measure to halt the constantly growing household debt in Sweden. The high household debt has been widely discussed over the past few years which has led to the further discussion regarding whether the growing debt means a risk for the macroeconomic and financial stability. Banks and other actors active in the housing market have been both positive and skeptical of the amortization requirement as a measure to reduce the household dept. The actors argue that the consequences can be both positive and negative. The purpose of this essay is to study if and how the amortization requirement so far has affected the house prices and the debt for mortgage loans, and if it has been the ultimate measure to achieve a more stable economy. To achieve the purpose of the essay two research methods were used: qualitative method, interviews and literature studies, and quantitative method, based on statistics. Results suggest that the amortization requirement has had an impact on the housing market. Housing prices have continued to increase but at a slower pace in comparison with previous years, whilst the debt rate has fallen. The amortization requirement is considered more as an educational measure than a measure that reduces household depts. The conclusion drawn from the results is that the amortization requirement has fulfilled its purpose but whether this measure is the most optimal is hard to say.

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Björne, Christoffer, and Erik Enander. "Det är aldrig för tidigt att bostadsspara : En studie över sparandet inför inträdelsen på bostadsmarknaden." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27834.

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Syfte: Syftet med studien är att analysera yngre vuxna i Stockholms sparbeteende inför inträdelsen på bostadsmarknaden utifrån livscykelhyoptesen. Teori: Den främsta teoritillämpningen för studien är livscykelhypotes om människans generella och rationella sparbeteende. Även Maslows behovshierarki behandlas då den angriper det social- psykologiska perspektivet angående behovet av att ha en bostad och Behavioral Finance angriper andra yttre faktorer som kan påverka huruvida en människa sparar eller inte. Metod: Studiens metodansats består av en metodkombination, detta innefattar en enkätundersökning med svarsalternativ som skedde inom Stockholmsområdet. Det innefattar även tre intervjuer med etablerade experter inom studiens område. Studien har en hermeneutisk vetenskapssyn och en abduktiv slutledningsform. Empiri: Presenterar den data som är mest relevant för studien från samtliga tre intervjuer och enkätundersökningen. Erhållen kvantitativ data presenteras i diagram. Slutsats: Studien påvisar att majoriteten av populationen anser att bostadsmarknaden är svår att inträda och att det är främst på grund av bostadsbrist och likvida skäl. Tendenser visar dock ett möjligt behov om att sparandet inför bostadsmarknadsinträdet bör läras ut och implementeras av individer i tidigare ålder, än vad livscykelhypotesen antyder. Föräldrar eller vårdnadshavare kan bli för ekonomiskt belastade på grund av delvis ökade bostadspriser. Därför bör barn samarbeta med deras föräldrar eller vårdnadshavare för att förebygga och bemöta bostadsmarknadsinträdet på ett optimalt sätt. Dock ska det tas i beaktning att alla hushåll eller privatpersoner inte har dessa ekonomiska förutsättningar för att efterfölja studiens generella och rationella sparbeteende.

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Фесенко, Є. І. "Організаційно-методичні основи обліку, аналізу і аудиту нематеріальних активів." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81745.

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У роботі досліджено нормативно-правове забезпечення обліку, аналізу та аудиту нематеріальних активів. Розроблено рекомендації щодо їх удосконалення. Основною метою цього дослідження є вивчення теоретичних та практичних аспектів особливостей організації та методики аудиту нематеріальних активів підприємства.
The master’s thesis focuses the regulatory and legal support of accounting, analysis and audit of intangible assets. Recommendations for their improvement have been developed. The main purpose of this study is to study the theoretical and practical aspects of the organization and methods of auditing intangible assets of the enterprise.

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Jönsson, Emma, and Nicole Tholén. "Regulation – For better or for worse? : En kvantitativ studie om amorteringskravens påverkan på bolånerådgivare." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20811.

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Bostad är för de flesta den största investeringen en person gör och finansieras med hjälp av bolån. Bolån medför makroekonomiska risker, till följd av höga skuldkvoter och minskad konsumtion. För att minska dessa infördes år 2016 samt år 2018 amorteringskrav. Amorteringskraven kan ses som mindre reglering hos bankerna men är av många ansedd som ett komplext införande. Rådgivare på svenska banker är de som ansvarar för utlåning till privatpersoner och de har behövt anpassa sig efter de nya regelverken. Syftet med studien är att undersöka hur amorteringskraven påverkat bolånerådgivare i form av stress, standardiserad arbetsprocess och inlärning. Detta för att undersöka om det upplevdes som stressande att behöva anpassa sig till amorteringskraven. Vidare undersöktes vilka konsekvenser amorteringskravens införande fått för bolånerådgivares arbete, huruvida det i takt med ett ökande antal regleringar blivit mer standardiserat. Slutligen studerades om amorteringskraven upplevdes som svåra att lära sig eller implementera i det dagliga arbetet. Genom en kvantitativ forskningsmetod, har rådgivare svarat på en enkät baserad på studiens syfte. Tidigare studier har i större utsträckning fokuserat på amorteringskravens ekonomiska konsekvenser samt hur de påverkat bostadsmarknaden. Syftet med studien är därmed intressant att undersöka utifrån ett yrkesprofessionellt perspektiv. Resultatet av studien visade ett samband mellan amorteringskravens införande och en ökad stressnivå hos rådgivarna. Resultatet stödjer även tidigare forskning vad gäller att rådgivarna upplevt att amorteringskraven bidragit till en mer standardiserad arbetsprocess. Däremot fanns det inget stöd för att amorteringskraven varit svåra att lära sig eller att implementera i arbetet med bolånerådgivning.
For most people, housing is the biggest investment in life, and it is financed by mortgages. However, this entails macroeconomic risks as a result of high debt ratios and reduced consumption. To reduce these risks, amortization requirements were introduced in 2016 and 2018. The amortization requirements can be seen as a minor regulation for the banks, but it is considered by many to be a complex regulation. Advisors in Swedish banks are the ones responsible for lending to private individuals and have therefore had to adapt to the new rules. The purpose of the study is to investigate how the amortization requirements has affected mortgage advisors in terms of stress, standardized work process and learning. This is with the reason to examine investigate whether it was considered stressful to have to adapt to the amortization requirements. Furthermore, the consequences of the introduction of the amortization requirements for the work of mortgage counselors were examined, whether, as a growing number of regulations became more standardized. Finally, it was studied whether the amortization requirements were perceived as difficult to learn or implement in the mortgage advisors daily work. Through a quantitative research, advisors have responded to a survey based on the purpose of the study. Previous studies have focused to a greater extent on the financial consequences of the amortization requirements and how they have affected the housing market. The purpose of the study is thus interesting to investigate from a professional perspective. The results of the study showed a link between the introduction of the amortization requirements and an increased stress level of the advisers. The result also supports previous research in that the advisers considered that the amortization requirements contributed to a more standardized work process. However, there was no support for the fact that the repayment requirements were difficult to learn or implement in the work of mortgage counseling.

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Dissertations / Theses on the topic 'Amortization'

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