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Keeney, Caroline. "Accounting for Earnings Management through Bad Debt Expense." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2063.
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This paper studied earnings management through Bad Debt Expense. The goal of this thesis was to see if managers manipulate Bad Debt Expense in order to smooth their bottom line. In order to test this, I created several different variables relating to Bad Debt Expense and some control variables for Net Income. I found that my results are consistent with earnings management. The results are not clearly stated and therefore I cannot say that earnings management is definitely happening, but it is a possibility.
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Hoffman, Randall L. "An analysis of reimbursable and expense items for the Base Operating Support Contract at Naval Submarine Base Bangor." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA241650.
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Thesis (M.S. in Management)--Naval Postgraduate School, December 1990.Thesis Advisor(s): San Miguel, Joseph G. Second Reader: Eberling, Glenn. "December 1990." Description based on title screen as viewed on March 31, 2010. DTIC Identifier(s): Submarine Bases, Contract Administration, Financial Management, Operation, Resource Management, Allocations, Costs, BOSC (Base Operating Support Contracts), Reimbursements, Fixed Price Contracts, Washington (State), Theses. Includes bibliographical references (p. 51-52). Also available in print.
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Fadel, Hala 1974, and Sunanda 1971 Narayanan. "Telecommunications service and expense management in US businesses : an analysis of the telecom supply chain and the impact of Internet tools." Thesis, Massachusetts Institute of Technology, 2001. http://hdl.handle.net/1721.1/8897.
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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management, 2001.Includes bibliographical references.
Spending on telecommunications services is the second largest non-production expense in most industries, the first position being taken by IT expenditure. Despite this, US businesses face several problems in managing telecommunications services and expenses due to the dynamic telecom environment, voluminous and numerous bills received from several carriers across geographically dispersed client company locations, difficulty in implementing internal cost tracking mechanisms etc. This thesis opens with a detailed description of these issues, highlighted through the results of a market survey of telecom managers. A case study of telecom management practices within the Boston location of Manulife Financiai, a large insurance firm with several locations in the US and Canada is also used to provide a real-life example of a large business plagued with these issues. We then proceed to probe for the sources for these problems through a detailed analysis of the telecommunications services supply chain. The impact of information flows in such supply chains, the players operating in each segment, their roles and outlook for the future are discussed. Based on all of the above, a new service is proposed to solve some of the issues mentioned in the initial section of the thesis. This service is intended to drive optimization in telecom procurement and management for US businesses. We conclude by providing a detailed business plan for the rollout of this service.
by Hala Fadel and Sunanda Narayanan.
M.B.A.
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Jiang, Ling. "An Investigation of the Impact of Corporate Governance on Decision to Expense Employee Stock Options." VCU Scholars Compass, 2006. http://hdl.handle.net/10156/1990.
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Santiváñez, Guarniz Juan. "Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114736.
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The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, internal policies, etc. Apart from the analytical complexity of these topics, there will be the subjective aspect from the point of view of the outside observer.This article pretends to show the difficulty to decide if an expense is necessary or not, through the analysis of a real case where the tax system denies expenses of a taxpayer because they were not considered necessary for that kind of business.Las normas tributarias del impuesto a la renta señalan que para que un gasto sea deducible de impuestos debe cumplirse con el principio de causalidad; además señalan dichas normas que los gastos deben ser necesarios para generar renta y cumplir con criterios de razonabilidad del gasto, generalidad, entre otros.Demostrar que un gasto es necesario es una tarea compleja que en la mayoría de los casos obligará —a la persona que quiera determinar esa necesidad— a evaluar aspectos internos de las empresas, como estrategias empresariales, políticas internas, entre otros. Además de la complejidad analítica de esos temas, subsistirá siempre el aspecto subjetivo de parte del evaluador.Este artículo propone precisamente esa dificultad en demostrar si un gasto es necesario o no, a través del análisis de un caso real donde la Administración Tributaria objeta los gastos de un contribuyente por no considerarlos necesarios para el giro del negocio.
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Mohamad, Housam. "The impact of international financial reporting standards on earnings quality : EU evidence." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/15830.
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Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study investigates the impact of the mandatory adoption of IFRS on earnings quality in term of earnings management and accounting conservatism in consideration of eleven European countries (Germany, France, Italy, The Netherlands, Spain, Sweden, Switzerland, Portugal, Belgium, Norway and the United Kingdom) as a sample study. Then to test whether investors could predict a company's future performance efficiently based on deferred tax expense as one of the accruals components before and after the mandatory adoption of IFRS. Since the mandatory adoption of International Financial Reporting Standards (IFRS) required by the European Union (EU) Parliament, numerous research studies have examined whether earnings management has been reduced due to the mandatory adoption. Chapter two of this study examines whether the board of directors is more effective in constraining earnings management after the mandatory application of IFRS. More specifically, the study explored ways that two board characteristics, board independence and the existence of an audit committee, have impacted earnings management since 2005. The empirical results with eleven European countries (Germany, France, Italy, The Netherlands, Spain, Sweden, Switzerland, Portugal, Belgium, Norway and the United Kingdom) showed evidence of an inverse relationship between the strength of corporate governance and the extent of earnings management. This negative association suggests that firms that apply IFRS with a high level of corporate governance standards are less likely to be involved in earnings management. This study indicates that board independence and the existence of audit committees play important and effective roles in reducing earnings management after the introduction of IFRS. The results also provide evidence that the internationally uniformed accounting regulatory framework significantly contributes to the effectiveness of the two corporate governance mechanisms. Chapter three examines the impact of the mandatory IFRS adoption on the asymmetrically timely gain and loss recognition (accounting conservatism). The findings provide evidence of the importance of the mandatory adoption of IFRS in increasing of accounting conservatism in pooled samples and separate samples. Chapter four investigates whether investors could predict a company's future performance efficiently based on deferred tax expense as one of the accruals components before and after the mandatory adoption of IFRS. Moreover, whether or not the predictions could be generalised to other European countries was examined. The results imply that an accrual anomaly exists in pooled samples before and after mandatory IFRS adoption and the study prove that deferred tax expense as a determinant factor of accounting accruals is overweighed by stocks prices before and after IFRS adoptions.
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Souza, Bruno Carlos de. "Relação da estrutura de custos e despesas com a rentabilidade e lucratividade operacional nos setores têxtil e siderúrgico/metalúrgico no Brasil no período de 2005 a 2009." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13022012-204418/.
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A partir das demonstrações contábeis publicadas, com a utilização de modelagem econométrica, esta tese teve como objetivo principal estimar a composição da estrutura de custos e despesas que tiveram rentabilidade e lucratividade operacional acima da média dos setores selecionados. Extraíram-se inferências sobre a composição da estrutura de custos e despesas das empresas e efetuou-se uma análise relacionando essa estrutura com a rentabilidade e a lucratividade operacional acima da média de cada setor selecionado dentro do período de 2005 a 2009. As variáveis de análise foram extraídas da base de dados Economática. Foram selecionados os setores Têxtil e Siderurgia/Metalurgia, porque apresentaram maior quantidade de dados completos no período estudado. A técnica de modelagem quantitativa empregada foi a análise de regressão com dados em painel, com utilização do modelo de efeito fixo, com coeficiente angular constante e intercepto variando entre as entidades. A partir dos dados dos modelos, foi calculada a composição média de custos e despesas fixas (CDF) e custos e despesas variáveis (CDV) sobre o total de custos e despesas totais (CDT). Paralelamente, também foi calculada a margem operacional média (MO) e a rentabilidade operacional média (RO) dessas empresas para o mesmo período estudado. Além disso, uma breve discussão das características individuais de cada setor e uma análise do contexto econômico do período de 2005 à 2009 foi realizada para compreender possíveis influências no desempenho das empresas nos setores pesquisados. Desta análise constatou-se que o período com menor participação de CDF foi o ano de 2008, coincidindo com o período de intensificação da crise financeira nos mercados maduros. Com base na pesquisa realizada, constatou-se uma correlação forte e negativa entre CDF e os indicadores de desempenho (MO e RO). Constatou-se ainda que a estrutura de custos e despesas do setor Siderúrgico/Metalúrgico permite maior participação de CDF do que a do setor Têxtil. No setor Siderúrgico/Metalúrgico o intervalo da proporção de CDF nas empresas com desempenho acima da média no período foi de 30,34% a 30,60%, enquanto que no setor Têxtil foi de 20,15% a 20,76%.The main objective of this dissertation is to estimate the composition of the cost and expense structure of companies using their published financial statements, with the use of econometric modeling. Inferences was drawn up for the composition of cost and expense structure of the companies and an analysis was made linking this structure with return on assets and operating profitability above average of each selected industry within the period 2005 to 2009. The variables of analysis have been extracted from Economática database. The Textile and Steel/Metallurgy industries were selected because they presented more complete data in the period investigated. The quantitative modeling technique employed was regression analysis with Panel data, using the fixed effect model with constant angular coefficient and intercept ranging between entities. Data from the models was calculated as the average composition of fixed costs and expenses (CDF) and variable costs and expenses (CDV) on the total costs and expenses (CDT). In parallel, was also calculated the average operating margin (MO) and the average operating return on assets (RO) of these companies for the same period. In addition, economic scenario data of the period was reviewed in order to identify if there was any possible significant influence on the variation of costs and expenses structure. The study results show that the period with lower participation of CDF was in 2008, coinciding with the period of intensification of the financial crisis in mature markets. Also the cost and expense structure with less participation of CDF is related to greater MO and RO. It was also found that the cost and expense structure of Steel/Metallurgical industry allows greater participation of CDF than the textile sector. In the Steel/Metallurgical industry, the percentage range of CDF in companies with above-average performance in the period was of 30.34% to 30.60%, while in the Textile sector was of 20.15% to 20.76%.
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Durán, Rojo Luis Alberto. "Alcances del principio de causalidad en el impuesto a la renta empresarial." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114880.
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The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this tax can be imposed to acquire goods known as a deductible expense of the practice, but not from those that are going to be part of the compatible cost to expropriate. Then, we make an extensive analysis about the way the Peruvian income tax law has configured the approaches of this principle and the understanding emerged from important jurisprudence cases from the members that solve problems, specially the Tax Court, when adopting a fast principle of expenses without causes.At the same time, this article describes the achievements of the rational and normality cost principles, so important for the evaluation of the performance of the principle of causality.Finally, we present some ideas about the accreditation of the cost facing and its relation to the causality principle.El artículo analiza los alcances de la aplicación del principio de causalidad para la determinación de la renta neta imponible a efectos de aplicar el impuesto a la renta empresarial.Se parte de establecer que dicho principio es aplicable a erogaciones que sean consideradas como gasto deducible del ejercicio, mas no de aquellas que han de formar parte del costo computable de los bienes a enajenar. Luego, se realiza un extenso análisis de la manera como la ley del impuesto a la renta peruana ha configurado los alcances de este principio y el entendimiento que ha surgido en la casuística jurisprudencial de los órganos que resuelven conflictos, especialmente del Tribunal Fiscal, al acoger en la esfera del principio precitado gastos no causales.A su vez, el artículo aborda los alcances de los principios de razonabilidad y normalidad del gasto, tan necesarios para la evaluación del cumplimiento del principio de causalidad.Finalmente, se plasman unas reflexiones respecto a la acreditación de la fehaciencia del gasto y su vinculación con el principio de causalidad.
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Bäckström, Madeleine, and Nicklas Silversved. "Digitalizing the workplace: improving internal processes using digital services : A process improvement by digitalization, emphasizing chosen quality factors." Thesis, Linköpings universitet, Institutionen för datavetenskap, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-177003.
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In recent years, the number of digital services and tools available has increased rapidly. When companies want to digitalize their business, they have the opportunity to browse a large number of existing platforms and applications available on the market to find a good match for their specific needs. However, when a company wishes to digitalize a work task that already has a well-established workflow, problems may arise. Due to this, a tailored digital solution may in some cases be the better suited option, rather than the ones available on the market. The intention of this work was to investigate the challenges that companies face in relation to digitalization of the workplace in general, and the challenges of a company’s expense management process in particular. As an example of how a workplace digitalization can take place, a collaboration with a forest industry company was conducted. An evaluation of their analog and internal expense management process was done, where the found challenges were assessed with respect to chosen quality factors. The evaluation and the found challenges regarding digitalization constituted the basis for a process mapping and a digital solution aiming to improve the company’s expense management process. The resulting work emphasizes how a digital solution can be tailored with simple means within a limited time frame, taking specific needs and existing challenges into account in order to digitalize the workplace. In addition, the work presents what challenges that exists within the concept of digitalizing the workplace and regarding expense management, and how quality factors can be used in combination with a process improvement in order to relieve and eliminate them.
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Norris, Samuel James. "Corporate Social Responsibility: A Financial Performance-Based Approach in Understanding CSR." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1354842245.
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Griffiths, James. "An initial analysis of South African mutual fund expenses." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/10574.
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Includes bibliographical references (leaves 91-97).The following research aims to collect and collate a set of data relating to characteristics of mutual funds within the South African Mutual Fund Industry, with a specific focus on expenses. In addition, this research aims to investigate certain relationships within the industry, again keeping a specific focus on expenses. The key data used in the analysis include South African Mutual Fund Total Expense Ratios, Net Asset Values and Annualised Returns as well as mean Total Expense Ratios for other countries. The research finds that there exists no relationship between fund performance and expenses within the South African Mutual Fund Industry and that South African mutual funds exhibit significantly higher expenses than those of developed nations.
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March, François de. "La pensée de Georges Bataille peut-elle constituer un apport pour les sciences de gestion ? : l’exemple de la gestion des risques psycho-sociaux dans les organisations." Thesis, Paris, CNAM, 2013. http://www.theses.fr/2013CNAM0897.
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L’objectif de ce travail est de questionner l’œuvre de l’écrivain français Georges Bataille (1897-1962) pour déterminer si elle permet ou non d’apporter de nouveaux points de vue ou de nouvelles voies de résolution des problèmes posés en sciences de gestion. Les textes sollicités sont d’abord les essais théoriques, mais aussi certaines œuvres de fiction. Ceux qui sont à l’origine de la notion de « dépense », centrale pour l’ensemble de l’œuvre, les articles correspondant aux diverses activités groupales dans les années 1930, les essais de La Somme Athéologique pendant la guerre et ceux de La Part maudite après-guerre sont examinés. On montre alors que les « notions » que ces textes mettent en jeu, qui témoignent d’une anthropologie déchirée (dépense productive / dépense improductive, homogène / hétérogène, souveraineté, communication, interdit / transgression, possible / impossible…), peuvent ouvrir des pistes de recherche dans de nombreux thèmes de sciences de gestion : le pouvoir, la culture d’entreprise, la criminalité dans les organisations, le changement organisationnel, le sens du travail, l’éthique, l’épistémologie, les rapports entre le management et les sociétés, la sexualité dans les organisations…Trois notions de Bataille (dépense, souveraineté, communication) sont ensuite sollicitées pour analyser en détail les problèmes posés par la « gestion » des risques psychosociaux. Huit cas d’organisations servent de support à l’analyse.Au final, la thèse conclut à la pertinence du recours à la pensée de Bataille pour conduire des recherches en managementThe goal of this thesis is to question the work of the French author Georges Bataille (1897-1962) to determine whether it can bring new points of view or new attempts at solving the issues raised by management sciences. The texts which were studied are primarily theoretical essays, but also some works of fiction. Those which are at the origin of the notion of “expense”, a central notion in the entire work, the articles which correspond to various group activities in the 30’s, the essays of La Somme Athéologique during the war, as well as those of La Part maudite, after the war, were also examined. We then show that the “notions” these texts illustrate, which reflect a torn anthropology (productive/unproductive expense, homogenous/heterogenous, sovereignty, communication, interdiction/transgression, possible/impossible…), can open fields of research in numerous topics associated with management sciences: power, corporate culture, crime within organisations, organisational changes, the meaning of work, ethics, epistemology, the relationship between management and societies, sexuality in organisations…Three of Bataille’s notions (expense, sovereignty, communication) are then called upon to analyse in detail the problems raised when managing psychosocial risks. Eight case studies of organisations back up the demonstration.Finally, the thesis concludes that it is pertinent to refer to Bataille’s thinking when conducting management research
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Glass, Christine J. "A Multilevel Analysis of Institutional Fiscal Autonomy and its Effect on Affordability, Operating Efficiency, and Minority Access at Public Colleges and Universities." Scholar Commons, 2012. http://scholarcommons.usf.edu/etd/4051.
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In recent years, an unstable funding environment for state higher education systems has led to a trend of increasing institutional fiscal autonomy in exchange for reductions in appropriations. With the growing concern that reducing state oversight will result in increased tuition and spending levels, this study was designed to provide a clearer understanding of how fiscal autonomy at public institutions impacts measures important to the state public policy goals of affordability, operating efficiency, and access. To accommodate the diversity and hierarchical structure of public institutions, this study used multilevel modeling techniques to integrate complex, interrelated institution- and state-level data. Institution-level data were provided primarily by the Delta Cost Project and State Higher Education Executive Officers (SHEEO) in the analysis of 395 public four-year institutions across sectors in 43 states. The three dependent variables measured changes in tuition revenue net of institutional grants, education and general spending, and minority student enrollment for academic years ending 2003 through 2009. In addition to other institution- and state-level characteristics and performance measures, explanatory variables included three regulatory or political descriptors: institutional tuition-setting authority, resource control, and state governance structure. Prior to this study, there was little empirical evidence to either support or counter claims that reducing state oversight would lead to increases that could threaten access, particularly for students in low-income and minority populations. This analysis did find evidence of a relationship between tuition-setting authority and institutional outcomes, however, statistical significance varied by outcome measure as well as category of tuition-setting authority. There were also other important factors related to the outcomes including level of appropriations, extent of reliance on state funding, and regional compact affiliation. Although results were mixed, this effort serves as a starting point for future research to help inform state and institutional decision-makers as they search for ways to address funding gaps without sacrificing their public agenda.
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Wright, Graysen Gordon. "An initial analysis of African Mutual Fund Fees and expenses." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16795.
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Includes bibliographical referencesThe core objective of this study is to compile an African Mutual Fund database with a focus on fees charged, expenses borne and fund sizes. Until now, no consolidated database of African Mutual Fund expenses exists. The ancillary goal of the paper is to arrange the dataset in order to perform basic statistical analysis; and to test for the existence or non-existence of a number of internationally established relationships between fund fees, expenses and other variables in an African context. The paper aims to establish both similarities and abnormalities relating to the efficiency of African Mutual Funds in comparison with their international counterparts. No prior work has been produced in the context of African Mutual Funds as the industry has been overlooked, until recently, due to the growing perception of Africa representing the final frontier for investors seeking abnormal returns. The fundamental data utilized in this research paper includes African Mutual Fund Total Expense Ratios, Net Asset Values (NAVs), and mean Total Expense Ratios (TERs) for international mutual funds with no particular geographical limitations. This paper achieves its objective of collating a comprehensive database of African Mutual Fund fees, expenses, size and other variables. Findings include weak evidence confirming the inverse relationship between the level of financial market development and mutual fund expense ratios, the inverse relationship between mean expense ratios per country and the strength of investor protection in the related country, and a positive relationship between fund family size and mean TERs - indicating the presence of scale economies in African Mutual Fund families. All such findings are in line with empirical evidence presented by international studies. Consistent with other exploratory research, the paper includes a number of unexpected findings and observations regarding the general disarray of corporate governance in the African Mutual Fund industry. A foundation for the research of African funds has been built, and is intended to serve as a platform for future research as African financial markets continue to develop.
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Cutler, Phillip. "Associations between hospital expenses and licensed hospital bed size, location, ownership, and group purchasing organization participation A project report." Thesis, California State University, Long Beach, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=1527366.
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The purpose of the study was to determine whether there were associations between hospital costs and hospital size, hospital location, hospital ownership type, and Group Purchasing Organization (GPO) participation. The 2008 American Hospital Association annual survey responses were used as the instrument for a retrospective secondary study. Analyzing results from the various tests employed in this study showed there was a statistically significant association between hospital costs and hospital size. There were statistically significant differences between the means when comparing cost with hospital location and ownership type. There was not an association between hospital costs and GPO participation, likely as a result of the unadjusted cost metric used. Further research using a time series approach would help determine the true association of GPO participation. Expanding the criteria to identify whether the hospitals participate in a regional alliance may also return different results relative to cost and GPO participation.
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Van, Der Linde Adriaan Nicolaas. "Direct operating and portfolio management expenses: a case study of self storage facilities in South Africa within a global context." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/26936.
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Self storage has become a globally recognised and specialised property investment. Valuation guidelines and annual Industry surveys are available for mature self storage markets worldwide, but currently there is no published South African guideline for self storage expense ratios in terms of total expenses, direct facility operating expenses and portfolio management expenses. These expenses, which are necessary for valuation, are difficult to obtain in the market compared to rental rates, which are publicly advertised to potential tenants. A case study approach was shown to be the applicable research methodology. It was then explained that the methodology consisted of four stages: The first stage describes the method of data collection from the valuation literature and international annual industry surveys. The second stage describes the method of data collection from the international self storage industry by analysing financial statements of international publicly listed self storage portfolios. The third stage describes the method of data collection from South African self storage portfolio case studies. The fourth stage describes how the data is to be analysed to arrive at an expense ratio guideline for South African self storage portfolios. The methodology was then carried out to answer the four research questions.
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Kolářová, Radka. "Hodnocení financování investičního projektu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85955.
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The goal of my diploma thesis is a financial assessment of feasibility of investment project which deals with implementation of four new bus lines in Prague integrated transportation. Evaluation is based on usage of net present value and internal yield percentage in three variants. In first variant the company uses just its own sources, the second variant is represented by drawing of bank loan and the third variation is solved by financial leasing. In the conclusion there is compared and evaluated an expediency of each way of investment financing.
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Vieira, Guilherme Fuentes. "Um estudo contributivo às ferramentas de melhoria do resultado econômico com foco no gerenciamento matricial de despesas." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/172277.
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A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente.More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.
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Perez, Elvis. "College students' attitudes towards green hotel practices." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/899.
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This research was conducted to discover college students' attitude towards green hotel practices and will be helpful to the hospitality industry to help focus their marketing efforts Based on the survey correlations between variables it appears that the people who use green practices at home are more aware of green practices when staying at a hotels. Implementing green practices into hotels will help the environment and also create a positive brand image and loyalty from guests. The movement of "Green" benefits everyone: the employer, the employees, and the guests.B.A.
Bachelors
Rosen College of Hospitality Management
Hospitality Management
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Hiers, Christina. "Small Aviation Business Success Strategies for Profitability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2828.
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Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and company documents. Member checking was completed to strengthen creditability and trustworthiness. Based on the methodological triangulation of the data sources collected, 5 emergent themes were identified after completing the 5 stages of data analysis: buying or purchasing power, being customer focused, having the right employees, having the right equipment, and leadership. When small aviation business owners incorporate these themes into their business model, they may increase the prosperity of their companies, the employees, their families, the surrounding communities, and the local economy. The findings from the study may contribute to social change by providing insights and strategies for small aviation business leaders in reducing operating costs for profitability. The data from this study may contribute to the prosperity of the small aviation business leaders, their employees, their families, the surrounding community, the local airport, and the local economy. By reducing operating expenses, small aviation business leaders will have more money to invest in the local community and the economy.
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Forsén, Rikard, and Rickard Andersson. "Förvaltningen av en bostadsrättsförening : –en studie med utgångspunkt från medlemmarnas ekonomiska intresse." Thesis, Business Administration, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-20059.
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Bakgrund: Bostadsrätten utgör en alltmer attraktiv boendeform och dess främsta syfte är att tillgodose dess medlemmar med ett prisvärt boende. Månadsavgifterna från bostadsrättsförenings medlemmar bidrar till att alla kostnader täcks upp och därmed är boendekostnaden beroende av hur bostadsrättsföreningens kostnader hanteras. Denna studie undersöker hur verksamheten i en bostadsrättsförening är förenlig med att verka för medlemmarnas bästa ekonomiska intresse.
Syfte: Syftet med studien är att undersöka hur en bostadsrättsförenings medlemmars ekonomiska intresse uppfylls, med fokus på de faktorer som inverkar på medlemmens boendekostnad.
Metod: Uppsatsen är skriven med en kvalitativ ansats. Befintliga teorier har använts för att analysera det empiriska material som samlats in. Det empiriska materialet är insamlat utifrån en bostadsrättsförenings interna dokument samt finansiella rapporter.
Resultat: Studien har kommit fram till att medlemmarnas ekonomiska intresse i den studerade bostadsrättsföreningen inte tillmötesgås i den utsträckning som hos andra jämförbara föreningar. Ytterligare ett resultat är att ersättning som en bostadsrättsförening betalar till ett förvaltningsbolag inte har något generellt samband med boendekostnaden
Background: The co-operative building society is getting more attractive on the market; its purpose is to provide its members a living worth its price. The monthly fees from the building society contributes to cover all the expenses for the co-operative building society, which means that a members living expenses depends on how these costs are handled. This thesis examines how the co-operative building is managed to fulfill its member’s economic interest.
Purpose: The purpose of this thesis is to examine how the members’ economic interest is fulfilled in a co-operative building society, with focus on the revenues and costs which influence the fee to the members.
Methodology: The thesis is written with a qualitative approach, existing theories have been used to examine the collected empirical material. The empirical material is collected from a co-operative building society, where internal documents and financial reports have been used.
Results: The result of the thesis is that the members’ economic interest in the examined co-operative building society is not as well fulfilled as in other compared co-operative building societies. Another result is that there is generally no connection between the price for management and the operating costs.
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Bronikauskaitė, Deimantė. "Lietuvos fiskalinė politika po įstojimo į Europos Sąjungą." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_133639-54541.
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Vyriausybės veikla reiškiasi jos vykdoma politika, kuri gali suteikti ekonominiam ciklui kilimo arba smukimo reiškinį. Naudodama fiskalinę politiką, arba kitaip iždo politiką, kuri reiškiasi mokesčiais ir biudžeto išlaidomis, gali reguliuoti valstybės ekonominę padėtį. Tai Vyiausybės įrankis, padedantis įtakoti ekonomikos veiklą per jos vykdomą išlaidų ir mokesčių kontrolę. Magistro darbe nuspręsta išanalizuoti ir įvertinti fiskalinės politikos pokyčius Lietuvai įstojus į ES, tuo pačiu palyginti su kitomis Baltijos šalimis.
Šiuo magistro darbo tyrimu siekiama išsamiai ir nuosekliai, atlikti Lietuvos fiskalinės politikos analizę ir suformuluoti išvadas. Siekiant į analizę įtraukti kuo naujesnius duomenis, buvo pasirinkti laikotarpiai: Lietuvos fiskalinės politikos analizei 2004–2013 m. laikotarpis, o lyginamąjai Baltijos šalių analizei 2004–2012 m. Siekiant analizės nuoseklumo bei išvadų pagrįstumo, buvo iškelti uždaviniai: išnagrindėti fiskalinės politikos atsiradimo priežastis, tikslus, ištirti bei įvertinti pagrindines fiskalinės politikos priemones ir jų poveikį ekonomikai, ištirti Lietuvos fiskalinės politikos įgyvendinimo ypatumus bei fiskalinės politikos pokyčius, Lietuvai įstojus į ES, atlikti lyginamąją Baltijos šalių fiskalinės politos analizę po įstojimo į ES.
Darbo metu nagrinėjant fiskalinės politikos sampratą, teorinį jos priemonių panaudojimą, valstybės biudžeto struktūrą ir jo sudarymo bei vykdymo procesus, buvo atlikta mokslinės literatūros analizė... [toliau žr. visą tekstą]Government action is manifested in its policies, which may give rise to economic cycles or downward phenomenon. By using fiscal policy, otherwise exchequer policy, which is manifested fees and budget costs, it can regulate the state economic situation. This is the government tool that helps to influence economic activity through its ongoing monitoring of costs and fees. In this master's thesis was decided to analyze and assess fiscal policy in Lithuania's accession to the EU, while compared with the other Baltic countries. In this master's thesis research is aimed to comprehensively and to consistently perform a Lithuanian fiscal policy analysis and to formulate conclusions. In order to include an analysis of the most recent data were selected periods: for 2004-2013 Lithuanian fiscal policy analysis, and 2004-2012 comparative analysis of the Baltic countries. In order to analysis the consistency and validity of the conclusions was identified objectives: to examine the causes of fiscal policy objectives, to examine and evaluate the main fiscal policy measures and their impact on the economy to explore Lithuania's fiscal policy peculiarities and fiscal policy developments in Lithuania's accession to the EU, the Baltic comparative national fiscal policy analysis after accession to the EU. During the examination of the concept of fiscal policy, the theoretical instruments its uses, the structure of the state budget and the establishment and implementation processes were carried... [to full text]
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Kománková, Marie. "Zhodnocení a návrhy na zlepšení hospodaření obce Vlčnov." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224537.
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The diploma thesis deals with the evaluation of economic activities of Vlčnov village in the years from 2009 to 2013. The thesis is divided into three parts. There are mentioned theoretical themes in the first part. In the second part, there is basic information about Vlčnov village. Later on, there is the analyses of incomes and expenses of the village. In the end, there is also the evaluation of village´s economic activities. The third part describes the suggestions to improving the economic activities.
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Derych, Miroslav. "Zhodnocení hospodaření neziskové organizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223065.
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Master’s thesis elaborates an evaluation of the management of contributory organization named Business Academy and Language School Entitled to State Exams. The aim of the submitted master’s thesis is, on a base of the evaluation of the management, to propose a set of recommendations which will improve the management and will make the management more efficient.
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Štursová, Klára. "Optimalizace financování Žďáru nad Sázavou." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223332.
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The goal of my dissertation, on the theme financing optimization, is to find out the needs of dwellers in town Žďár nad Sázavou. On the basis of my results I will suggest new financing solutions according to town budget expenditure. Partial target is to analyse income and expenditure budget of Žďár nad Sázavou and its fulfilment. My dissertation is divided into three parts theoretical, analytical and practical. The first part specifies crucial terms and principles related to studied points at issue. In the second part is analysed financial management for the past five years. In the last part are suggested solutions for separated activities in Žďár nad Sázavou according to questionnaire survey. Conclusion consists of synthesis and final summaries of detected information and deficits in financial management in Žďár nad Sázavou.
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Röthig, Diana. "Betriebswirtschaftliche Analyse der Kapazitätsauslastung in der Siedlungsentwässerung." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2009. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-24256.
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Die vorliegende Ausgabe gibt einen Überblick über Zusammenhänge der Kapazitätsauslastung und den Veränderungen der Umwelt der Siedlungsentwässerung. Anhand des Abwasserentsorgers ABWASSERZWECKVERBAND „SPREEQUELLEN“ werden die Auswirkungen des demografischen Wandels auf die Gebühren unter Beachtung der Kostenentwicklung analysiert. Die Umwelt der Siedlungsentwässerung wird von politisch-rechtlichen, ökonomischen, soziokulturellen, technologischen und ökologischen Faktoren beeinflusst, welche miteinander im Zusammenhang stehen. Veränderungen dieser Faktoren beeinflussen die Kapazitätsauslastung in der Siedlungsentwässerung, besonders mit dem Rückgang des anfallenden Abwassers. Vor allem die lange Lebensdauer beziehungsweise Nutzungsdauer der Anlagen führt dazu, dass in der Planungsphase zukünftige Entwicklungen nicht immer vollständig abgeschätzt werden können. Auswirkungen einer geringeren Auslastung der Abwasseranlagen können zu Problemen beim Betrieb wie auch zu wirtschaftliche Folgen führen. Weiterhin werden mögliche künftige Strategien, wie zum Beispiel eine weitere Reduzierung der Kosten soweit dies bei einem weiterhin regulären Betrieb möglich ist oder auch eine Erhöhung der erhobenen Gebühren vorgestellt.
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Dumas, Guillaume. "La gestion des résultats des entreprises innovantes." Thesis, Toulouse 1, 2014. http://www.theses.fr/2014TOU10039/document.
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Cette thèse s’intéresse à la gestion des résultats dans le cadre des entreprises innovantes. Elle est constituée de trois articles. Dans le premier, il s’agit d’examiner si les résultats des entreprises innovantes sont gérés et si le stade de développement des innovations influence cette gestion des résultats. Il apparaît que les résultats des entreprises innovantes sont gérés à la hausse. Cette gestion ne semble intervenir qu’au cours de l’activité d’innovation (c’est-à-dire lorsque les entreprises investissent en R&D) ; l’achèvement des innovations n’incitant pas les dirigeants à gérer les résultats. Partant de ce constat, nous nous demandons dans le deuxième article si (i) la comptabilisation des dépenses de R&D est utilisée comme une modalité de GR ou (ii) si l’activation de ces dépenses est une information comptable fiable. Nos résultats montrent que les dépenses de R&D sont activées pour gérer les résultats et plus précisément pour atteindre des résultats cibles. L’activation des dépenses de R&D est une information comptable fiable uniquement lorsque les dirigeants ne sont pas incités à atteindre des résultats cibles. Enfin, dans le troisième article, nous observons si les dirigeants des entreprises innovantes utilisent l’ajustement des dépenses de R&D en plus de leur activation pour atteindre les résultats cibles. Il apparaît que ces deux modalités de GR sont utilisées conjointement pour atteindre le bénéfice et les prévisions de résultat des analystes. En revanche, pour éviter une diminution du résultat, les dépenses de R&D sont soit ajustées soit activéesThis thesis deals with earnings management in the context of innovative companies. It consists in three articles. In the first, we examine whether the earnings of innovative firms are managed and if the stage of development of innovations influences this earnings management. Results show that the results of innovative firms are managed upward. This earnings management seems to occur only during innovative activity (i.e. when firms invest in R&D); the completion of innovations not incenting to manage earnings.Based on this observation, in the second article, we wonder whether (i) R&D expenditures are capitalized in order to manage earnings or (ii) whether the capitalization of these expenditures is reliable accounting information. Our results show that R&D expenses are capitalized in order to manage earnings and more precisely to meet earnings targets. R&D capitalization is reliable only when managers have no incentive to achieve earnings targets. Finally, in the third article, we examine whether managers use jointly the adjustment of R&D expenditures and their capitalization in order to beat earnings targets. Results show that managers use these two earnings management techniques to beat zero earnings and analysts earnings forecasts. However, R&D expenses are either capitalized or reduced to avoid a decrease of earnings
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Hladišová, Marika. "Cena, kvalita a rizika poskytování prací a služeb facility managementu." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409968.
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This thesis focuses on prices, quality & risks of the Facility management. In the theoretical part there are explained points referring to the Facility management, it’s contributions, ways of securing them, important fields and it’s targets. Also individual levels of cooperation and the job description of the management. There is also a mention of an important standardization, of which the Facility management couldn’t function without. Also the example of service contract and lastly, a very important chapter is dedicated to the quality of work provision and Facility management services. The practical part of this thesis is the case study based on a questionnaire of how to support services of the two different subjects, hotels and construction companies. The case study also describes the cost of these services, ways of controlling the quality provided and contracts with appointed workers. The result of this thesis is a detailed description of potential risks which can appear in the individual type of services. There is a suggested optimization for all the risks mentioned.
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Silva, Simone Maria Melo da. "Processo de prestação de contas do estado do Rio de Janeiro: caso da Regional Metropolitana V." Universidade Federal de Juiz de Fora, 2014. https://repositorio.ufjf.br/jspui/handle/ufjf/654.
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Esta pesquisa objetiva tratar do Processo de Prestação de Contas das Unidades Escolares subordinadas à Regional Metropolitana V, setor administrativo regional da Secretaria de Educação do estado do Rio de Janeiro (SEEDUC-RJ). Os recursos financeiros estaduais repassados às unidades escolares são destinados à manutenção e merenda, e os gestores escolares devem ter atenção quanto à sua origem, para a devida aplicação. A partir do momento que os recursos são repassados, há a necessidade da prestação de contas destes recursos por parte dos gestores das unidades escolares. Muitas vezes, entretanto, existem situações que acabam por dificultar uma prestação de contas com transparência e responsabilização. Nestes termos, este estudo tem como objetivo principal problematizar quais questões administrativas dificultam ou inviabilizam a prestação de contas por parte dos gestores nos prazos estipulados pela SEEDUC. Como objetivo geral esta dissertação pretende identificar as principais causas administrativas que levam os gestores escolares da Regional Metropolitana V a não cumprirem o prazo determinado para prestarem contas dos recursos financeiros estaduais. Este estudo caracteriza-se como uma pesquisa qualitativa, especificamente inserindo-se nas diversas possibilidades de abordagem, em um estudo de caso. No intuito de instrumentalização teórico-metodológica foi apresentada uma discussão teórica de conceitos da área da administração pública e escolar, tais como Descentralização, Administração Pública, Gestão Escolar, Transparência, Responsabilização, Accountability e Autonomia. Em seguida, foi realizada a coleta de dados através de entrevistas semiestruturada a gestores de quatro unidades escolares subordinadas à Regional Metropolitana V. A partir dos resultados da análise, que direciona a apreensão de que na maioria dos casos a inadimplência é decorrente de uma excessiva burocracia nos processos de prestação de contas, é proposto, por fim, um Plano de Ação Educacional que oriente os gestores nos processos de prestação de contas, no intuito de tornar este procedimento o mais célere e eficiente possível. Este Plano de Ação está orientado por duas frentes de trabalho, uma de proposição à SEEDUC e a outra de ações específicas da própria Regional – Implantação do Programa de Formação Financeira/PFF, implantação do Painel de Acompanhamento e visitas às unidades escolares.
This research aims to deal about expenses report of school units subordinated to Regional Metropolitana V, administrative sector of the Secretaria de Educação do Estado do Rio de Janeiro (RJ-SEEDUC). The state funds transferred to the school units are intended for maintenance and feeding, and school administrators should note as to its origin, to the proper application. From the moment the funds are transferred, there is a need for accountability of these resources by the managers of the school units. Often, however, there are situations that ultimately complicate accountability with transparency and accountability. Accordingly, this study aims to problematize which impairs or prevents the accountability of managers within the deadlines stipulated by SEEDUC. As a general aim this thesis aims to identify the main causes that lead administrative school managers from Regional Metropolitana V not meet the deadline given to account for state funds. This study is characterized as a qualitative research, specifically inserting themselves in various ways to approach in a case study. In order to theoretical and methodological instrumentalization a bibliographical discussion of concepts in the field of public and school administration, such as Decentralization, Public Administration, School Management, Transparency, Expenses Report, Accountability and Autonomy was presented. Then, the data collection was conducted through semi-structured interviews with managers from four school units subordinate to the Regional Metropolitana V. From the results of the analysis, which directs the apprehension that in most cases the default is due to excessive bureaucracy processes of accountability, is proposed, finally, a Plan for Educational Action leading managers in the processes of accountability, in order to make this procedure as quick and efficient as possible. This Action Plan is guided by two task forces, one of the proposition SEEDUC and other specific actions the Regional own - Implementation of the Program for Financial Education / PFE, implementation of the Monitoring Panel and visits to the school units.
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Jabrouni, Hicham. "Exploitation des connaissances issues des processus de retour d'expérience industriels." Thesis, Toulouse, INPT, 2012. http://www.theses.fr/2012INPT0084/document.
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Depuis plusieurs années, dans le secteur industriel, l’amélioration continue constitue un aspect important de la famille de normes ISO 9000 maintenue par l’organisation ISO (International Organization for Standardization). Elle se concentre sur l’amélioration de la satisfaction du client en passant par des améliorations continues et incrémentales des produits, des services et des processus. Afin de répondre à ces exigences, un point clé consiste à optimiser le processus de résolution de problèmes qui vise à analyser et résoudre les problèmes courants pour éviter de nouvelles occurrences. Différents processus de résolution de problèmes ont été définis et sont implantés dans les entreprises. L’un des plus connu est sans doute la méthode PLAN-DO-CHECK-ACT (PDCA), également connue sous le nom de « Roue de Deming ». D’autres méthodes sont également utilisées comme : 8 Disciplines (8D) également appelée TOPS (Team-Oriented Problem Solving), Six sigma ou DMAIC (Define, Measure, Analyze, Improve and Control), 7 step, etc. Les activités principales dans ces processus sont : la formation d’une équipe de résolution de problème, la description et l’évaluation de la criticité des événements, l’analyse des événements afin d’en rechercher les causes racine et valider cette analyse, la proposition d’une solution au problème et son application (solution curative), la suggestion d’actions pour éviter une nouvelle occurrence du problème (solution préventive, leçons apprises, etc.). Dans cette logique d’amélioration continue, un processus de Retour d’Expérience (Rex) est une représentation générique focalisé sur l'acquisition des connaissances des experts en phase de résolution de problème et sur la réutilisation de ces connaissances pour résoudre ou éviter de nouveaux problèmes. Une base de connaissances de retour d'expérience va servir de pivot entre la phase d'acquisition et la phase d'exploitation. Les points abordés dans le travail de thèse seront les suivants : Représenter les différentes composantes d'une expérience en utilisant les processus de résolution de problème comme support de capitalisation. Instrumenter les processus de capitalisation et d’exploitation Formaliser des mécanismes de recherche d’expérience, Formaliser des mécanismes de réutilisation d’analyses expertes - Développer un outil support de retour d’expérience sur une architecture WebContinuous improvement of industrial processes is increasingly a key element of competitiveness for industrial systems. Management of experience feedback takes place in this framework to build, analyze and facilitate the reuse of immaterial potential of an organization in order to make it better in achieving its processes and / or products. For several years, the need for continuous improvement of products and processes has led many companies to set up standardized problem solving processes. For this purpose, different Problem Solving Processes are commonly used in the industrial field such as: 8D, PDCA (Plan Do Check Act), DMAICS (Define Measure Analyze Improve Control Standardize) or, more recently, the 9S process (9Steps). The main activities in the problem solving process are: The composition of the problem solving team, the description and assessment of the problem highlighted by events, the analysis of events to identify their root causes and their validation, the formulation of the problem solutions and their application checking (corrective actions), the action suggestions to prevent from a new occurrence of the problem (preventive actions, lessons learned, etc.). During the Problem Solving Processes, the intellectual investment of experts is often considerable. We propose to define mechanisms to reuse previously performed analysis (already solved issues) to guide the resolution of a new problem. The main contributions of this research work are : The structuring of a cognitive experience feedback framework allowing a flexible exploitation of expert knowledge: we propose a formal representation of an experience (according to the problem solving processes). - The definition of two mechanisms to exploit the context and analysis in these experiences. The specification and development of Experience Feedback Support Framework ProWhy offering methodological and software support for knowledge management (KM), and in particular for capitalization and exploitation phases of experience feedback processes
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Otýpková, Jarmila. "Zhodnocení hospodaření vybrané veřejnoprávní korporace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377978.
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The diploma thesis deals with the economy of the municipality of Blansko in the years 2013-2017. The thesis is divided into three main parts. The first presents theoretical work outlets, the second analysis of the present state, and the third own solution proposals. The theoretical part of the thesis is mainly processed according to the information gathered from a professional literature and from valid legal regulations of the Czech Republic. The data and information needed to process the practical parts are primarily obtained from the accounting and financial statements. On the basis of these documents, it will be possible to evaluate the financial management of municipality, including the creation of suitable proposals that will lead to an improvement in the economic situation.
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Teixeira, Raquel Ribeiro de Lima. "Diagnóstico da demanda e procedimentos de aquisição e suprimento de bens de consumo para melhoria do gasto em universidade pública." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/163456.
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O crescimento das despesas compulsórias no governo dificulta a otimização dos recursos de políticas para minimização do gasto público, diante da influência contingencial das variáveis econômicas, políticas e sociais. Nesse ambiente, as ações estratégicas devem estar concentradas naquelas despesas que se apresentam de caráter essencial, para redução do gasto e equilíbrio econômico. O gasto público é composto por quatro grandes grupos de despesas, classificadas como: despesas de pessoal e encargos, de transferências de renda às famílias, de Capital e despesas correntes, que tiveram participação na despesa primária do Governo Federal de 20%, 48%, 5% e 27%, do total gasto em 2015, respectivamente, de acordo com o relatório de análise econômica dos gastos públicos federais, no período de 2006 a 2015,(Ministério da Fazenda, 2016). No entanto, a título de exemplo, o gasto com energia elétrica da União evoluiu de R$ 1,256 bilhão, no ano de 2014, para R$ 1,740 bilhão, no ano de 2015, conforme informação do Ministério do Planejamento, Orçamento e Gestão (MPOG, 2016). As despesas de custeio administrativo são aquelas utilizadas para a continuidade das atividades dos órgãos da administração pública. As despesas correntes fazem parte do custeio. A aquisição de bens de consumo e serviços de energia elétrica caracterizam-se como despesas de custeio e despesas correntes. Os objetivos desta dissertação foram: o diagnóstico do processo de aquisição de material de consumo para uso específico em laboratório e o diagnóstico do consumo de energia elétrica reativa excedente, em uma universidade pública, visando a melhoria da qualidade do gasto público. Foi realizada uma revisão dos dados coletados numa Instituição Federal de Ensino Superior (IFES), a partir da qual foi possível obter um diagnóstico e definir os procedimentos a serem adotados para cada tipo de problema. Foram propostas algumas sugestões para evitar sua reincidência. Por meio dos resultados iniciais, definiu-se a necessidade de novas estratégias para aquisição de bens e serviços, e, no segundo momento, a demonstração da viabilidade dos mecanismos a serem utilizados, para redução do desperdício e eliminação do gasto público. A proposta de melhoria em ambas abordagens está concentrada em: i) Ações corretivas para saneamento dos problemas; ii) Ampliação da discussão do Planejamento estratégico, com proposição concentrada na otimização das despesas correntes, na inovação tecnológica e na possibilidade de descentralização do poder; iii) Estabelecimento de ações preventivas para controle da qualidade do gasto; iv) Redefinição dos processos de aquisição de bens e serviços; iv) Criação de mecanismos de acompanhamento e controle contínuo da demanda e consumo, junto aos usuários, e da representatividade institucional na relação contratual com os fornecedores.The growth of compulsory expenditures in government makes it difficult to optimize the resources of policies to minimize public spending, given the contingent influence of economic, political and social variables. In this environment, strategic actions should be concentrated on those expenditures that are essential in order to reduce spending and economic equilibrium. Public expenditure is composed of four large groups of expenditures, classified as: personnel expenses and charges, income transfers to households, capital and current expenses, which had a share in the Federal Government's primary expenditure of 20%, 48%, 5% and 27% of the total spent in 2015, respectively, according to the report of economic analysis of federal public spending, from 2006 to 2015 (Ministry of Finance, 2016). However, as an example, the Union's spending on electricity increased from R $ 1.256 billion in 2014 to R $ 1.740 billion in 2015, according to the Ministry of Planning, Budget and Management (MPOG, 2016). Administrative expenses are those used for the continuity of the activities of public administration bodies. Current expenses are part of the cost. The acquisition of consumer goods and electric energy services are characterized as expenses of costing and current expenses. The objectives of this dissertation were: the diagnosis of the acquisition process of consumer material for specific use in the laboratory and the diagnosis of excess reactive power consumption in a public university, aiming at improving the quality of public expenditure. A review of the data collected in a Federal Institution of Higher Education (IFES) was carried out, from which it was possible to obtain a diagnosis and define the procedures to be adopted for each type of problem. Some suggestions were suggested to avoid their recurrence. The initial results defined the need for new strategies for the acquisition of goods and services and, secondly, the demonstration of the viability of the mechanisms to be used to reduce waste and eliminate public spending. The proposal for improvement in both approaches is focused on: i) Corrective actions to solve problems; Ii) Extension of the discussion of Strategic Planning, with a proposal focused on the optimization of current expenses, technological innovation and the possibility of decentralization of power; Iii) Establishment of preventive actions to control the quality of expenditure; Iv) Redefinition of the processes of acquisition of goods and services; Iv) Creation of mechanisms for monitoring and continuous control of demand and consumption, along with users, and institutional representation in the contractual relationship with suppliers.
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Vašků, Barbora. "Zhodnocení hospodaření obce Střelná." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317093.
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The diploma thesis deals with financial management of municipality Střelná in the years 2012 – 2016. This thesis is divided into three parts, where the first part presents theoretical basis involving theory, classification and everything associated with local government in the Czech Republic including the budget of municipality and its financing. The practical part is dedicated to the detailed analysic of the incomes and expenses of municipal budget with a subsequent evaluation of operating and capital management. Also is performed a calculation of the proportion of municipality to national revenue from shared taxes. In the end of diploma thesis, there will be proposing of municipality budget for calendar year 2017 and medium-term financial plan for the following two-years period.
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Fourie, Willem Cornelius Jacobus. "Inkomstebelasting van veeboere : 'n vergelykende analise in geselekteerde lande / W.C.J. Fourie." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4597.
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The current South African tax system offers livestock farmers a variety of forms of relief. There are also certain aspects that do not make it so advantageous to be regarded as a farmer by the tax collector. A large number of farmers emigrate to other countries without knowing how the tax systems of those countries function or how much tax they will have to pay. With these factors in mind the question arises concerning how other countries tax their livestock farmers and what relief is provided to them. The objective of this research is to examine and compare the theoretical tax legislation of South Africa, Australia and New Zealand, where after it will be applied in a case study. Finally conclusions and recommendations will be made based on the results of the research. It was found that, although the relief provided to South African livestock farmers regarding some aspects exceeds the relief provided in Australia and New Zealand, there are certain aspects that could be adjusted in order to make it more advantageous for livestock farmers to stay in South Africa. These proposed adjustments can indirectly stimulate the national economy.Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
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Mauro, Mario Luiz Iaconis. "Os ciclos de receitas e gastos com pessoal e os reflexos na produtividade: um estudo de caso comparativo entre escritórios de advocacia." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1771.
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Previous issue date: 2010-05-20The proposal of this work is the production of a case study in two law offices of different dimension considering the number of lawyers in order to get how the revenue and payroll cycle are presented and what are the impacts on the measure of professional productivity and the fiscal aspects adopted. After getting the information about the main activities connected to the cycles studied, it was done a comparison with theoretical basis extracted from books, articles, sites and specialized magazines, mainly in the national ambit and some sources from North America. By using of case study tool, that was the use of a questionnaire with seven questions directed to the administrators of the fifties law offices more admired in Brazil in 2009, it has got some data related to more relevant aspects of revenue and payroll cycle, besides the questions of the fiscal aspects adopted and the professional productivity. The intention was to compare the law offices studied with the answers collected from the other offices selected from the list of the most admired of the country in 2009 of Anuário - Análise Advocacia 500 and to cross the data obtained by the case study with the theoretical sources developing the analysis of the results obtained
A proposta deste trabalho é a realização de um estudo de caso em dois escritórios de advocacia, de diferentes portes em relação ao número de advogados, a fim de levantar como os ciclos de receitas e gastos com pessoal são apresentados e quais seus impactos na medição da produtividade dos profissionais e no regime tributário adotado. A partir do levantamento do funcionamento das principais atividades ligadas aos ciclos estudados, foi realizada uma comparação com a base teórica extraída de livros, artigos, sites e revistas especializadas, principalmente no âmbito nacional, bem como algumas fontes do mercado norte-americano. Por meio da ferramenta de estudo de caso, que foi a utilização de um questionário com sete perguntas direcionadas aos administradores dos cinqüenta escritórios de advocacia mais admirados do Brasil em 2009, foram levantados dados com relação aos aspectos mais relevantes dos ciclos de receitas e gastos com pessoal, além das questões do regime de tributação adotado e a forma de remuneração dos profissionais em relação à medição da respectiva produtividade. O intuito foi o de fazer uma comparação entre os escritórios estudados e a pesquisa com outros escritórios, que foram selecionados da lista dos mais admirados do país em 2009 do Anuário - Análise Advocacia 500, e realizar o cruzamento dos dados obtidos pelo estudo de caso com as fontes teóricas, desenvolvendo a análise dos resultados obtidos
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Palánová, Šárka. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319454.
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The main topic of this master´s thesis is the proposal of Financial Plan in the selected company for years 2016 – 2018. This proposal is based on analysis of company´s data from years 2011 – 2015. Financial planning is a comprehensive set of analyses and calculations that precede the financial plan itself. The thesis also deals with corporate strategy, the company´s goals and objectives that help to reach its goals. Besides the above-mentioned, this work implements the theory in current dynamic period and gives the feedback on the strategic financial plan.
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Santos, Cleide Teresinha dos. "Financiamento público para a área da saúde em cidades gêmeas do estado do Paraná de 2000 à 2016." Universidade Estadual do Oeste do Paraná, 2018. http://tede.unioeste.br/handle/tede/3980.
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license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2018-10-19T20:03:43Z (GMT). No. of bitstreams: 2 Cleide_Teresinha_dos_Santos_2018.pdf: 1450875 bytes, checksum: 5f460f052a9c3883deb7d12b6af3b8dc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-03-05
The Unified Health System, created in 1988, was one of the main achievements of Brazilian society in the twentieth century, as far as social rights are concerned. It is the largest public policy in force, despite the many unresolved problems in its three decades of existence, for instance problems of access, management capacity, training of human resources, regional organization, training of networks and lack of public funding. In border municipalities and especially in twin cities, the problems are gaining new ground in the face of free border traffic and the disparity between health systems in different countries. At the borders, there are specifics that deserve to be analyzed since different political, monetary, security and social protection systems coexist there: the intensification of flows resulting from this integration creates new challenges for health systems, requiring specific policies aimed at ensuring the right to health in those regions. The present study aims to analyze the trajectory of resources and public expenditures with actions and health services in four twin cities in the state of Paraná from 2000 to 2016 and to identify how the border problem appears in the SUS planning and management instruments. This is a descriptive, cross-sectional, quantitative and exploratory research, developed from secondary data. Data collection was performed in the Information System on Public Budgets in Health, comprising the total expenditure spent on health actions and services for large items of Current and Capital Expenditures and in the SUS Management Report Support System, where it sought information on SUS planning and management tools: Municipal Health Plan, Annual Health Program and Annual Management Report. Data were presented in the form of tables and graphs and analyzed using simple descriptive statistics. The results showed a growth of the values applied in actions and health services over time, it was verified that the current expense represents the summary value superior to the capital expense with progressive and continuous value in the study timeline. In terms of local specificity, there was a lack of continuity in specific transfers to border areas and little information in the Planning and Management Instruments of the SUS on the border issue.
El Sistema Único de Salud, creado en 1988, fue uno de los principales logros de la sociedad brasileña en el siglo XX, en lo que se refiere a los derechos sociales. Se trata de la mayor política pública vigente, a pesar de los numerosos problemas no resueltos en sus tres décadas de existencia, entre ellos, se destacan problemas de acceso, de capacidad de gestión, de formación de recursos humanos, de organización regionalizada, de formación de recursos las redes y la falta de financiación pública. En los municipios fronterizos y en especial en las ciudades gemelas los problemas ganan nuevos contornos frente al libre tránsito de fronterizos y la disparidad entre los sistemas de salud de los diferentes países. En las fronteras, hay especificidades que merecen ser analizadas ya que allí conviven diferentes sistemas políticos, monetarios, de seguridad y de protección social: la intensificación de flujos derivados de esta integración genera nuevos desafíos para los sistemas de salud, exigiendo políticas específicas dirigidas a la garantía del medio ambiente derecho a la salud en dichas regiones. El presente trabajo tiene como objetivo analizar la trayectoria de los recursos y gastos públicos con acciones y servicios de salud en cuatro ciudades gemelas en el estado de Paraná en el período de 2000 a 2016 e identificar cómo el problema del fronterizo aparece en los instrumentos de planificación y gestión del SUS. Se trata de una investigación descriptiva, transversal, de naturaleza cuantitativa y exploratoria, desarrollada a partir de datos secundarios. La recolección de datos fue realizada en el Sistema de Información sobre Presupuestos Públicos en Salud, comprendiendo el gasto total gastado con acciones y servicios de salud por grandes ítems de gastos: Corriente y Capital y en el Sistema de Apoyo al Informe de Gestión del SUS, donde buscó - información sobre los instrumentos de planificación y gestión del SUS: Plan Municipales de Salud, Programación Anual de Salud e Informe Anual de Gestión. Los datos fueron presentados en forma de tablas y gráficos y analizados por medio de la estadística descriptiva simple. Los resultados mostraron un crecimiento de los valores aplicados en acciones y servicios de salud a lo largo del tiempo, aunque el crecimiento no fuera lineal y ni homogéneo en los cuatro municipios estudiados, se nota que Guaíra y Santo Antônio do Sudoeste presentaban crecimiento pequeño para 2015, destaca en 2016 para el crecimiento per cápita de R $ 300,00 en el municipio de Guaíra aproximándose a los datos de Foz do Iguaçu y Barracão. Al analizar los instrumentos de planificación del SUS (plan municipal de salud y programación anual de salud) no fue posible identificar limitaciones y fragilidades en términos de financiamiento relativo a las demandas en los servicios de salud, ya que en estos documentos no constan datos específicos de la población de frontera . Se verificó que el gasto corriente representa el valor sumario superior al gasto de capital con valor progresivo y continuo en la línea de tiempo del estudio. En términos de la especificidad local se evidenció discontinuidad en los traspasos específicos para áreas de frontera y pocas informaciones en los Instrumentos de Planificación y Gestión del SUS sobre el tema de la frontera.
O Sistema Único de Saúde, criado em 1988, foi uma das principais conquistas da sociedade brasileira no século XX, no que se refere aos direitos sociais. Trata-se da maior política pública vigente, apesar dos inúmeros problemas não resolvidos nas suas três décadas de existência, entre eles, destacam-se problemas de acesso, de capacidade de gestão, de formação de recursos humanos, de organização regionalizada, de formação de redes e da falta de financiamento público. Em municípios de fronteira e em especial nas cidades gêmeas os problemas ganham novos contornos face ao livre trânsito de fronteiriços e a disparidade entre os sistemas de saúde dos diferentes países. Nas fronteiras, há especificidades que merecem ser analisadas uma vez que ali convivem diferentes sistemas políticos, monetários, de segurança e de proteção social: a intensificação de fluxos decorrentes dessa integração gera novos desafios para os sistemas de saúde, exigindo políticas específicas direcionadas à garantia do direito à saúde nessas regiões. O presente trabalho tem como objetivo analisar a trajetória dos recursos e despesas públicas com ações e serviços de saúde em quatro cidades gêmeas no estado do Paraná no período de 2000 a 2016 e identificar como o problema do fronteiriço aparece nos instrumentos de planejamento e gestão do SUS. Trata-se de uma pesquisa descritiva, transversal, de natureza quantitativa e exploratória, desenvolvida a partir de dados secundários. A coleta de dados foi realizada no Sistema de Informações sobre Orçamentos Públicos em Saúde, compreendendo a despesa total gasta com ações e serviços de saúde por grandes itens de despesas: Corrente e Capital e no Sistema de Apoio ao Relatório de Gestão do SUS, onde buscou-se informações sobre os instrumentos de planejamento e gestão do SUS: Plano Municipais de Saúde, Programação Anual de Saúde e Relatório Anual de Gestão. Os dados foram apresentados na forma de tabelas e gráficos e analisados por meio da estatística descritiva simples. Os resultados mostraram um crescimento dos valores aplicados em ações e serviços de saúde ao longo do tempo, embora o crescimento não fora linear e nem homogêneo nos quatro municípios estudados, nota-se que Guaíra e Santo Antônio do Sudoeste apresentavam crescimento pequeno até 2015, com destaque em 2016 para o crescimento per capita de R$ 300,00 no município de Guaíra aproximando-se dos dados de Foz do Iguaçu e Barracão. Ao analisar os Instrumentos de planejamento do SUS (plano municipal de saúde e programação anual de saúde) não foi possível identificar limitações e fragilidades em termos de financiamento relativo às demandas nos serviços de saúde, visto que nestes documentos não constam dados específicos da população de fronteira. Verificou-se que a despesa corrente representa o valor sumário superior à despesa de capital com valor progressivo e contínuo na linha de tempo do estudo. Em termos da especificidade local evidenciou-se descontinuidade nos repasses específicos para áreas de fronteira e poucas informações nos Instrumentos de Planejamento e Gestão do SUS sobre o tema da fronteira.
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Vašková, Petra. "Ekonomické chování podnikatelských subjektů při využití SCM." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-374849.
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This dissertation work is focused on issues related to a purchasing process in business subjects. It examines issues related to an evaluation of suppliers for a particular order. It also deals with issues within supplier-purchaser relationship, its creation and management through the SCM - Supply Chain Management. The topic of this thesis is very progressive as the selection and the evaluation of the suppliers is a very important factor in the terms of purchase and purchase expenses. A good management of the supplier-purchaser relationship can save expenses to business subjects. The elaboration of this dissertation thesis used not just theoretical findings acquired from the Czech and international literature, but also findings from surveys. The primary survey was carried out through the quantitative research, in particular research questionnaires. The findings from the primary survey were evaluated through the application Microsoft Excel and UNISTAT ® Statistical Package Version 5.6.06 Light. The acquired results were used to define the most important factors, which affect an evaluation of suppliers as well as an evaluation of the SCM in companies and data about purchases in companies. In addition the findings from the research questionnaires helped to evaluate the appointed hypothesis of the dissertation thesis. A partial outcome of the dissertation thesis is the proposal of the methodology of the evaluation of new and current suppliers including the weighting of individual evaluation parameters. For a common suppliers’ evaluation, an evaluation frequency is set by the importance of supplied material. Additionally, it methodologically describes how to evaluate supplier in time for day-to-day supply and for one-off supply. An additional partial outcome is the proposal of the methodology for an evaluation of a level of the SCM. The conclusion of the dissertation thesis is dedicated to the summary of findings, discussion of preconditions for implementation of the proposed methodology to real situations and possibilities of an additional scientist work in appropriately related subjects.
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Yu, Zhi-Rong, and 余智蓉. "Deferred Tax Expense and Earnings Management." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/vg9vse.
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碩士國立臺灣大學
會計學研究所
92
Prior research has sought to detect earnings management by using accrual measures as proxies for managerial discretion. These accrual models may generate type Ⅰand type Ⅱ errors and reflect measurement errors due to the misclassification of normal accruals as abnormal accruals. In this paper we try to find other variable as a metric for detecting earnings management. Since there exists differences between GAAP and tax rules regarding the recognition of revenues, expenses, gains, and losses, managers may have incentives to manipulate earnings by the difference without increasing income taxes payable, which leads to deferred tax expense. The purpose of this paper is to investigate the incremental usefulness of deferred tax expense to abnormal accruals in detecting earnings management. The sample analyzed in this paper includes companies listed in Taiwan Securities Exchange and traded Over the Counter for the period 1995-2002. Financial institutions, securities firms, and firms without complete data for analysis are excluded from the sample. Two kinds of earnings management incentives are examined: “avoid reporting an earnings decrease” and “avoid reporting a loss”. We use total accrual model, modified Jones model, and forward-looking model to estimate discretionary accruals. The results show that deferred tax expense is incrementally useful beyond three abnormal accruals in detecting earnings management to avoid an earnings decline, and is incrementally useful to abnormal accruals estimated using modified Jones model and forward-looking model in detecting earnings management to avoid a loss. The implication from this study is that deferred tax expense can supplement accruals measures in detecting earnings management to avoid an earnings decline and to avoid a loss.
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蕭源廷. "Earnings Management Using Nonoperating Income and Expense." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/u98y64.
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博士國立彰化師範大學
財務金融技術學系
105
ABSTRACT This study examines the 2010-2014 financial statement of Taiwan to discuss the Firm using disorder Core-expense to Non core-expense or Non core-income to Core-income to influence the investor’s judgement. This study provides further insight into the Firm through disorder non-operating income to manage the earring. The empirical methods of the regression analysis are reducing non-operating expense or non-operating income. For mainly Accounting company in Taiwan, there is no difference between the clients to using disorder non-operating income to manage the earring. For all the industry, electronic firms are positive significantly related.
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林韋妘. "The relationship between employees bonus expense and earnings management." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/56848230451468717116.
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碩士國立政治大學
會計研究所
98
Statement of Financial Accounting Standard No.39 has beening implemented since year 2008, and it is a mandatory requirement for the company to recognized employee bonus as an expense rather than as a surplus of assignment. Therefore, the management might consider company’s earnings performance and result in paying less employee bonus, as well as adopt the earnings management. In addition, this paper apply the employee bonus expense as a major event to study whether the patterns of managers’ behavior on their dividends will be affected and correspond to entrenchment hypothesis. Also, this paper investigates the relationship between manerger’s ownership and bouns under the different levels of corporate governance as well as different payment objectives (e.g. managers and staff). The empirical results indicate that whether excluding the effect of the previous non-expnsing year or not, the company did consider its earnings performance and tend to pay less employee bonus after expensing employee bonus. Although other studies point out the capital market has already seen employee bonus as an expense, the company will manage earnings due to functional fixation hypothesis. However, it can’t be verified that taking big bath would exist by using negative discretionary accruals. Finally, after expensing employee bonus, managers’ ownership is directly proportional to the amount of bonus and the companies with poor corporate governance is particularly significant. In addition, managers will also increase their own and staff’s dividend amount as well and it implies the angency problem towards entrenchment hypothesis from convergence of interest hypothesis.
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Cheng, Chung-Shu, and 鄭忠恕. "The Relationship between Employee Bonus Expense and Earnings Management." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/03822992749557485970.
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碩士輔仁大學
會計學系碩士班
98
This study selects companies listed on the TSE and OTC between 2002 and 2008 as sample firms to examine whether a company’s management would engage in income increasing earnings management when the employee bonus is recognized as an expense. The empirical results of this study show a significant positive correlation between discretionary accruals and the dummy variable for 2008 and a significant positive correlation between discretionary accruals and employee bonus expense. It reveals that the recognition of the employee bonus expense is related to income increasing earnings management. The results also show that the more the employee bonus expense, the more aggressive the earnings management. These findings support the hypothesis of the study. Several sensitivity tests are conducted in this research by adopting Modified Jones Model as well as dummy variables for the electronics industry and other industries. The empirical results of those sensitivity tests show that the previous results remain unchanged.
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LIN, SHU-CHING, and 林淑靜. "The Association between Corporation Tax Expense and Earnings Management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/20116557209280048682.
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碩士世新大學
財務金融學研究所(含碩專班)
104
The income tax rate decreases after the 2009 Profit-seeking Enterprise Income Tax in Taiwan. This study examines whether the reduction of tax rates leads to firms’ real earnings management, and whether corporate governance mitigates earnings management following the decreased tax rate. This study uses Roychowdhury’s (2006) measure of real earnings management: abnormal cash flows of operating activities, abnormal inventory production, and abnormal discretionary expenditures. Based on public companies during 2005~2014 in Taiwan, the empirical results indicate that earnings management increases following the reduction of income tax rate. Firms’ board size is negatively associated with real earnings managements.Overall we do not find that corporate governance is beneficial to mitigate earnings management after the decrease of tax rate
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Lee, Shu-Wen, and 李淑雯. "The Association between Deferred Tax Expense and Earnings Management." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/w4h6m5.
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碩士銘傳大學
會計學系碩士班
93
ABSTRACT We assess the usefulness of deferred tax expense (DTE) in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and assuming managers exploit such discretion to manage income upward primarily in ways that do not affect current taxable income, then such earnings management will generate book-tax differences that increase deferred tax expense. Building on evidence of earnings management in Burgstahler and Deichec(1997),Mills and Newberry(2001) Phillips, Pincus and Rego(2003), we evaluate the incremental abilities of deferred tax expense and two accrual-based measures to detect earnings management to meet or slightly beat two earnings targets: (1) to avoid reporting an earnings decline, (2) to avoid reporting a loss. The results are consistent with the incremental usefulness of deferred tax expense in detect earnings management. Deferred tax expense is incrementally useful to modified Jones model abnormal accruals and forward-looking abnormal accruals in detect earnings management to avoid an earnings decline, and is incrementally useful beyond modified Jones model abnormal accruals in detect earnings management to avoid a loss. DTE is not incrementally useful to forward-looking abnormal accruals in detect earnings management to avoid a loss. The evidence in our paper suggests that DTE can supplement accrual measures in detect earnings management to avoid an earnings decline and to avoid a loss.
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Lai, Chung-Shun, and 賴重舜. "Passage Expense Management—A Case Study for M Company in Taiwan." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/3w4k7n.
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碩士國立臺灣科技大學
工業管理系
95
This thesis took one detergent manufacturing company as a case of passage expense management study. By changing business management models, accounting procedures and integrating business and accounting operations, this company survived the keen competition of the industry. We evaluated the performance and achievements of this company, and after detailed analysis, we successfully established an outstanding instance for the industry. We first focused on the problems before the company built their passage expense management system, then we analysed the problems and made proper proposals, finally we discussed the performance after implementing these proposals. In this thesis we stressed on the following topics: 1. Portraiting the problems of the company, especially on the difficulties in coordinating the supply chain, and how passage expense management systems were designed and implemented. 2. Establishing the passage expense management systems, including the design phase, development phase, and the implementing phase. 3. Analyzing the problems and finding the major factors while implementing the passage expense management systems. This experience can be a useful reference for building similar systems. 4. Examing the performance and achievements after implementing the systems. We found that by changing the business management system and accounting procedure, we can successfully build a feasible and effective passage expense management system.
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Hung, Tzu-Yin, and 洪子茵. "Market Valuation & Management of Employee Stock Option Expense –Evidence from Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/68416787042456834331.
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Lin, Pei-Shan, and 林佩珊. "The Relationship between Conservatism of Bad Debt Expense and Earnings Management in Taiwanese Banks." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/17132654183883437868.
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碩士國立臺北商業技術學院
會計財稅研究所
100
This study examines banks interrelation between conservatism and earnings management by examining the bad debt expense before and after the Financial Reform and the Financial Tsunami of Taiwan. The empirical data cover listed banks and banks under financial holding companies from 2002 to 2009 in TWSE and OTC. We find when pre-bad debt expense EPS is above analysts’ EPS forecasts, banks that have the most conservative allowances increase recognized bad debt expense even more. Banks record income-increasing bad debt expense to meet analysts’ earnings forecasts in Financial Tsunami.
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黃珮菁. "A Study of the Willingness of Consumers to Join Self-Expense Higher Order Health Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/98823744816687026571.
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碩士逢甲大學
經營管理碩士在職專班
102
In recent years, disease prevention becomes the main trend in Taiwan. The main goal of heal examination is to enable the examinee to correct their bad habits and promote the upgrading of personal health based on test result. On the hospital management, pays own expenses health examination in order to get rid of many restrictions of health insurance to seek the new marker. Because the early time obtains the most populace to approve opens the huge opportunity, after more and more organization investment, also competes gradually intensely makes a profit reduces. In recent years, many advanced countries, including Taiwan begin with a more positive “health management” model to replace the “health examination”, has not had or has the early time at disease, joined the high-end health management at their own expense to get a very effective health returns. This research is based on high-end health management customers at their own expense in a medical center, directly or indirectly, to investigate the impact of joining high-end health management at their own expense. This research aims to discuss the impact for consumers to join high-end health management at their own expense. According to the questionnaire survey results, this study finds out the process of health management which needed to be improve, then provide the hospital in accordance to the strategy in the management. The data analysis first uses factor analysis to identify the main factors for each dimension, and then test the reliability factors of each dimension, the finally uses regression analysis to verify the research affect the relationship between the various dimensions. Through the analysis, this research obtains the main discovery as follows: 1. The higher the satisfaction of the higher health examination health management effectiveness. 2. The higher patient satisfaction with higher health management effectiveness. 3. The higher emergency satisfaction with higher health management effectiveness. 4. The higher health management team satisfaction with higher health management effectiveness. 5. The higher effectiveness of health management, consumer will like to re-join at their own expense of higher health management. Keywords：Health Service Industry, Own Expense, Health Management
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Waldeck, Ben Henry. "Active fund management performance and costs." Diss., 2012. http://hdl.handle.net/2263/27177.
Full textAbstract:
Active weight, active expense ratio and active alpha are measures that can be calculated with relative ease for any fund using publicly available data. However, for active weight to be truly useful to an investor the relationship between these quantities and fund performance needed to be explored in greater detail. Furthermore, the costs of South African unit trust funds had not been studied using Miller’s techniques and needed further study. Finally, active weight had not been used to study the evolution of active management over time. Using quarterly South African unit trust fund data this study delivered on the following key findings: that funds with higher active weight provide excess returns to their investors; that funds with a higher active expense ratio do not necessarily provide greater returns; and that the active alpha for South African unit trusts is negatively correlated with fund performance.Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted
50
Chan, Yi-Fen, and 詹宜芬. "The Association between Deferred Tax Expense and Earnings Management: A Test of the Business Life Cycle Perspective." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/jh3929.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
102
Due to the fact that Accounting is based on General Acceptable Accounting Principles while Tax Rules are based on taxable regulations, managers may have incentives to manipulate earnings based on the above differences with the aim of increasing accounting profit, leading to deferred tax expense. This paper builds upon Burgstahler and Dichev (1997) and Phillip, Pincus and Rego (2003), they showed the evidence of coporate earnings management. We investigate whether deferred tax expense has the abilities to detect avoidance in reporting earnings decline or loss. Based on the business life cycle perspective, in accordance to the different stages, it may face the different risks caused by the different earnings management using deferred tax expense. On the part of avoiding earnings decline, this research proves that deferred tax expense is useful in detecting manipulation by management to avoid earnings decline. Based on the business life cycle perspective, avoidance in reporting earnings decline of growth company is significantly different from that of non-growth company. The deferred tax expense is not suitable for detecting whether or not growth company with avoidance of earnings decline is significantly different from non-growth company. Declining company avoid reporting an earnings decline is insignificantly different from non-declining company, and the deferred tax expense is not suitable for detecting whether or not the avoidance in reporting earnings decline of declining company is significantly different from non-declining company. On the part of avoiding reporting a loss, the results support that deferred tax expense is useful in detecting the earnings management of avoiding reporting a loss. Based on the business life cycle perspective, avoiding reporting a loss of growth company is significantly different from that of non-growth company, and the deferred tax expense is suitable for detecting whether or not growth company with avoidance of reporting a loss is significantly different from that of non-growth company. Declining company avoiding reporting a loss is significantly different from the non-declining company, and the deferred tax expense is not suitable for detecting whether or not declining company with avoidance of reporting a loss is significantly different from non-declining company.